SD SB158

Creates a new "spring enrollment" count taken on the second Friday of January, in addition to the existing fall enrollment count taken on the last Friday of September

Establishes "annual enrollment" as the greater of fall or spring enrollment figures, which will be used for calculating state aid to education instead of fall enrollment alone

Updates funding formulas throughout the education code to reference annual enrollment rather than fall enrollment, including calculations for target teacher ratio factor, local need, alternative local need, and general fund base percentage

Allows districts experiencing enrollment increases after September to receive higher state aid based on the January count, benefiting districts with mid-year student population growth

Requires Department of Education examination authority to cover both fall and spring enrollment records