Funding Projections and Trends
Safe Schools Supplemental Aid
Laws 2019, First Special Session, chapter 11, article 5, section 5, appropriated up to $30 million for one-time safe schools supplemental aid, contingent on the state’s fiscal year 2019 closing balance. Minnesota Management and Budget has informed us that the contingency has been met and the full $30 million is now available for payment.
All school districts and charter schools with adjusted average daily membership (ADM) for fiscal year (FY) 2018 will receive 2020 Safe Schools Supplemental Aid with their October 30, 2019, Integrated Department of Education Aids System (IDEAS) payment, equal to approximately $34.72 per fiscal year 2018 adjusted ADM.
The FY 2020 Safe Schools Supplemental Aid should be recorded using either Fund 01 General Fund or Fund 06 Building Construction Fund. Record the revenue to Finance Code 342, Safe Schools Levy, and Source Code 300, State Aids Received from the Minnesota Department of Education (MDE) for which a finance code is specified. The expenditures should be recorded using either Fund 01 General Fund or Fund 06 Building Construction Fund, Finance Code 342 Safe Schools Levy and appropriate object codes. The revenue and expenditures should close to Balance Sheet Code 449 Restricted/Reserved for Safe Schools Levy.
The law requires the Safe Schools Supplemental Aid to be used as follows:
(b) For a school district, safe schools supplemental aid must be reserved and used only for costs associated with safe schools activities authorized under Minnesota Statutes, section 126C.44.
(c) For a charter school, safe schools supplemental aid must be reserved and used only for costs associated with safe schools activities authorized under Minnesota Statutes, section 126C.44, or building lease expenses not funded by charter school building lease aid that are attributable to facility security enhancements made by the landlord after March 1, 2019.
If you have questions, please contact Deb Meier at 651-582-8656.