The general education revenue program is the primary source of general operating funds for school districts and charter schools and represents a combination of state aid and local property tax revenue.
General education revenue is provided for all public school students in kindergarten through grade 12 and for prekindergarten students with disabilities. In addition to students attending schools operated by school districts, this includes charter school students, students in grades 11 and 12 attending Minnesota higher education institutions under the Postsecondary Enrollment Options (PSEO) program, students enrolled in private, nonsectarian schools that have contracted with a public school district to provide educational services (contract alternative), and students attending public schools on a part-time basis while also attending nonpublic schools (shared time).
General education revenue includes several components, including basic general education revenue; extended time revenue; gifted and talented revenue; basic skills revenue, sparsity revenue; operating capital; Quality Compensation (Q Comp) revenue; and referendum revenue.
Information available on this page includes explanations of the various components, inputs used for school district general education revenue calculations, and outputs from these calculations. Detailed reports of actual general education aid and levy revenue calculations for each school district and charter school can be found on the Minnesota Funding Reports (MFR) page.
Visit the Data Center: School Finance Spreadsheets: General Education to find Interactive Projection Models (WHATIFs), Area Learning Centers, Operating Referendums, Q Comp Revenue, General Education Revenue Disparity Reports, Trust Land Endowment Payments, Levy Summaries, Interstate K-12 Tuition Agreements and Sparsity Revenue.
General Education Revenue Disparity Report Memorandum - 11/21/19
FY 2012 Pension Reduction Based on Paid Salaries - 4/26/13
FY 2008 Adjusted Marginal Cost Pupil Unit (AMPCU) for FY 2010 Operating Capital Transfers - 10/26/11