1.1 	A bill for an act
1.2 	relating to education finance; authorizing a school district's American Indian 
1.3 	education aid to carry forward from one school year to the next under certain 
1.4 	circumstances;amending Minnesota Statutes 2022, section 124D.81, subdivisions 
1.5 	2a, 5, by adding a subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2022, section 124D.81, subdivision 2a, is amended to read:
1.8 		Subd. 2a.American Indian education aid. (a) The American Indian education aid for 
1.9 	an eligible district or tribal contract school equals the greater of (1) the sum of $20,000 plus 
1.10 	the product of $358 times the difference between the number of American Indian students 
1.11 	enrolled on October 1 of the previous school year and 20; or (2) if the district or school 
1.12 	received a grant under this section for fiscal year 2015, the amount of the grant for fiscal 
1.13 	year 2015.
1.14 	(b) Notwithstanding paragraph (a), the American Indian education aid must not exceed 
1.15 	the district or tribal contract school's actual expenditure according to the approved plan 
1.16 	under subdivision 2, except as provided in subdivision 2b.

1.17 	EFFECTIVE DATE. This section is effective the day following final enactment for 
1.18 	aid for fiscal year 2024 and later.

1.19 	Sec. 2. Minnesota Statutes 2022, section 124D.81, is amended by adding a subdivision to 
1.20 	read:
1.21 		Subd. 2b.Carry forward of funds. If a school district or Tribal contract school does 
1.22 	not expend the full amount of its aid described in its plan and received under this section 
2.1 	in the designated fiscal year, the school district or Tribal contract school may carry forward 
2.2 	the remaining funds to the following fiscal year and is not subject to an aid reduction only 
2.3 	if:
2.4 	(1) the district is otherwise adhering to the plan developed under subdivision 2;
2.5 	(2) the American Indian education parent advisory committee for that school has approved 
2.6 	the carry forward; and
2.7 	(3) the school district reports the reason for the carry forward and describes the district's 
2.8 	intended actions to ensure the funds are expended in the following fiscal year. The district 
2.9 	must report this information to the Department of Education in the form and manner and 
2.10 	according to the timelines specified by the commissioner.

2.11 	EFFECTIVE DATE. This section is effective the day following final enactment for 
2.12 	aid for fiscal year 2024 and later.

2.13 	Sec. 3. Minnesota Statutes 2022, section 124D.81, subdivision 5, is amended to read:
2.14 		Subd. 5.Records. Participating schools and districts must keep records and afford access 
2.15 	to them as the commissioner finds necessary to ensure that American Indian education 
2.16 	programs are implemented in conformity with sections 124D.71 to 124D.82. Each school 
2.17 	district or participating school must keep accurate, detailed, and separate revenue and 
2.18 	expenditure accounts for pilot American Indian education programs funded under this 
2.19 	section.

2.20 	EFFECTIVE DATE. This section is effective the day following final enactment for 
2.21 	aid for fiscal year 2024 and later.