126C.33 Elective instructional revenue.
Subdivision 1. Elective outcomes. Elective outcomes are defined as learner outcomes that may be offered to students that are not defined as basic outcomes. The standards of achievement of elective outcomes are determined by the local school board.
Subd. 2. Revenue. Elective instructional revenue is equal to the elective instructional revenue allowance times the number of pupil units for the school year. The revenue allowance for fiscal year 2000 and thereafter is zero.
Subd. 3. Levy. Elective instructional levy is equal to elective instructional revenue times the lesser of one or the ratio of:
(1) net tax capacity divided by the number of pupil units for the year the revenue is attributable, divided by
(2) the equalizing factor.
Subd. 4. Aid. Elective instructional aid is equal to elective instructional revenue minus elective instructional levy. If a district levies less than the authorized amount, the aid shall be reduced proportionately.
Subd. 5. Revenue use. Elective instructional revenue may only be used for the following purposes:
(1) salaries and benefits for licensed and nonlicensed instructional staff used to instruct or direct instructional delivery;
(2) instructional supplies and resources including, but not limited to, curricular materials, maps, individualized instructional materials, test materials, and other related supplies;
(3) tuition payments to other service providers for direct instruction or instructional materials;
(4) computers, interactive television, and other technologically related equipment used in the direct delivery of instruction;
(5) instructional support services including staff development, curriculum development, and other instructional support services;
(6) pupil support services including health, counseling, and psychological services;
(7) administrative costs that are not to exceed five percent of the operating budget for the year; and
(8) school district facility operations and maintenance.
HIST: 1992 c 499 art 7 s 6
* NOTE: This section, as added by Laws 1992, chapter 499, *article 7, section 6, is effective for revenue for fiscal year *2000. Laws 1992, chapter 499, article 7, section 32.
Official Publication of the State of Minnesota
Revisor of Statutes