MN HF3600

Legislative auditor requested to conduct a study comparing how student-generated revenue is spent and reported at the school level across a sample of school districts for prekindergarten through grade 12.

Study must examine the extent funding generated by students is spent at their school sites and compare district calculations of actual salaries to average salaries to assess impact on per-pupil expenditures.

Study must analyze per-pupil expenditure variations across school sites within districts, including spending on class size reduction and support staff, and variation in revenue sources by school site including state, local, philanthropic, and parent association funds.

Legislative auditor must assess variation in Uniform Financial Accounting and Reporting Standards (UFARS) reporting across schools and recommend steps the Department of Education can take to ensure consistent and accurate school-level revenue and expenditure reporting.

Study findings must be delivered to chairs and ranking minority members of legislative committees with primary jurisdiction over K-12 education no later than February 1, 2019, with appropriations provided from the general fund in fiscal year 2019.