1997 Minnesota Statutes

     124.323 Special education excess cost aid. 

    Subdivision 1.    Definitions.  In this section, the 
 definitions in this subdivision apply. 

    (a) "Unreimbursed special education cost" means the sum of 
 the following: 

    (1) expenditures for teachers' salaries, contracted 
 services, supplies, equipment, and transportation services 
 eligible for revenue under section 124.3201; plus 

    (2) expenditures for tuition bills received under section 
 120.17 for services eligible for revenue under sections 
 124.3201, subdivision 2, and 124.3202, subdivision 1; minus 

    (3) revenue for teachers' salaries, contracted services, 
 supplies, and equipment under sections 124.3201 and 124.3202; 
 minus 

    (4) tuition receipts under section 120.17 for services 
 eligible for revenue under sections 124.3201, subdivision 2, and 
 124.3202, subdivision 1. 

    (b) "General revenue," for fiscal year 1996, means the sum 
 of the general education revenue according to section 124A.22, 
 subdivision 1, as adjusted according to section 124A.036, 
 subdivision 5, plus the total referendum revenue according to 
 section 124A.03, subdivision 1e.  For fiscal years 1997 and 
 later, "general revenue" means the sum of the general education 
 revenue according to section 124A.22, subdivision 1, as adjusted 
 according to section 124A.036, subdivision 5, plus the total 
 referendum revenue minus transportation sparsity revenue minus 
 total operating capital revenue. 

    Subd. 2.    Excess cost revenue.  For 1997 and later 
 fiscal years, a district's special education excess cost revenue 
 equals the greatest of: 

    (a) 70 percent of the difference between (1) the district's 
 unreimbursed special education cost and (2) 5.7 percent for 
 fiscal year 1997 and later years of the district's general 
 revenue; 

    (b) 70 percent of the difference between (1) the increase 
 in the district's unreimbursed special education cost between 
 the base year as defined in section 124.3201, subdivision 1, and 
 the current year and (2) 1.6 percent of the district's general 
 revenue; or 

    (c) zero. 

    Subd. 3.    Excess cost aid.  For 1996 and later fiscal 
 years, a district's special education excess cost aid equals the 
 district's special education excess cost revenue times the aid 
 percentage factor for that year. 

    HIST: 1993 c 224 art 3 s 23; 1Sp1995 c 3 art 15 s 15-17; 1996 
 c 412 art 3 s 26,27; 1997 c 7 art 1 s 61; 1Sp1997 c 4 art 2 s 
 24,25 

*   NOTE:  The amendment to subdivision 1 by Laws 1997, First 
*Special Session chapter 4, article 2, section 24, is effective 
*for fiscal year 1999.  Laws 1997, First Special Session chapter 
*4, article 2, section 53.