SF 3315

as introduced - 90th Legislature (2017 - 2018) Posted on 03/15/2018 12:49pm

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.

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 Office of 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 across traditional districts and charter schools.
new text end

new text begin (b) The legislative auditor shall address the following topics in the study:
new text end

new text begin (1) whether the students who generate the greatest amount of funding from the state are
accessing those funds at the school level;
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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 in high-income schools compare to expenditures in Title
I schools to reduce class sizes, hire additional support staff, and support other resources;
new text end

new text begin (4) whether students in low-income schools are subsidizing students in high-income
schools;
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new text begin (5) list the total revenue sources for schools, including state and local funding and
philanthropic and parent association funds;
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new text begin (6) whether there is currently variation in reporting across schools in the Uniform
Financial Accounting and Reporting Standards (UFARS) system;
new text end

new text begin (7) 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 (8) whether there are funding discrepancies between traditional schools and charter
schools; and
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new text begin (9) list the largest sources of any funding inequities between traditional schools and
charter schools.
new text end

new text begin (c) The legislative auditor shall 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

new text begin EFFECTIVE DATE. new text end

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