MN SF3411

School boards may adopt a resolution declaring an urgent educational need and reallocate the district's general education revenue to provide more effective education programs and services designed to improve educational outcomes for all students.

Reallocation authority cannot increase state aid obligations, result in additional property tax authority, or interfere with federally mandated laws or state or federal court orders.

Makes permanent the authority for school boards to transfer funds or accounts between different district accounts, which was previously limited to fiscal years 2014 through 2017.

Commissioner approval is required for fund or account transfers, and school boards must adopt a resolution stating the transfer will not diminish instructional opportunities for students.

Transfers from the community service fund, food service fund, or reserved staff development account are prohibited; effective date is July 1, 2016.