HF 3600

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 04/16/2018 04:05pm

A bill for an act
relating to education; requesting legislative auditor compare revenue generation
and spending between school districts and charter schools; requiring a report;
appropriating money.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin SCHOOL REVENUE GENERATION AND SPENDING; LEGISLATIVE
AUDITOR STUDY.
new text end

new text begin (a) The legislative auditor is requested to conduct a study of how students in
prekindergarten through grade 12 generate revenue and compare how that revenue is spent
and reported at the school level for a sample of school districts.
new text end

new text begin (b) The study shall focus on a sample of school districts, and include the following
topics:
new text end

new text begin (1) the extent to which the funding generated by students is spent at the school sites
those students attend;
new text end

new text begin (2) how district calculations of actual salaries for teachers and staff compare to average
salaries, and how those calculations may impact per pupil expenditures at the school level;
new text end

new text begin (3) how per pupil expenditures within a given school district compare across school
sites, including expenditures to reduce class sizes, hire additional support staff, and support
other resources;
new text end

new text begin (4) the extent to which revenue sources for a given school district vary by school site,
including state and local funding and philanthropic and parent association funds;
new text end

new text begin (5) whether there is currently variation in reporting across schools in the Uniform
Financial Accounting and Reporting Standards (UFARS) system; and
new text end

new text begin (6) what steps the Department of Education can take to ensure consistent and accurate
UFARS reporting from schools and districts on school-level revenue and expenditures.
new text end

new text begin (c) The legislative auditor must deliver the study findings to the chairs and ranking
minority members of the legislative committees with primary jurisdiction over kindergarten
through grade 12 education no later than February 1, 2019.
new text end

Sec. 2. new text begin APPROPRIATION; SCHOOL REVENUE GENERATION AND SPENDING;
LEGISLATIVE AUDITOR STUDY.
new text end

new text begin $....... in fiscal year 2019 is appropriated from the general fund to the Office of the
Legislative Auditor for the legislative auditor to study and report on school revenue
generation and spending outlined in section 1.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end