A Mystery to Many, Understood by Few

  • Understanding Minnesota school finance is no easy task. School district personnel often joke that only one person at the Minnesota Department of Education truly understands the state-created funding formulas, which school finance is based upon.  
    Why is it so complicated? The fact that each legislative session brings changes to school finance is one of the reasons. Another one is the massive amount of mandates (many of which are unfunded) that dictate what programs and services districts must offer, and a large number of regulations that specify how certain funds must be used. It just isn't as simple as balancing a personal checkbook or a business' accounting books. 
    Despite the complex nature of school finance, we have created this section on our website in an effort to help our community members understand the foundational basics of it and provide our financial information.

School Finance Basics

  • How is the district's budget organized?

  • How is the district funded?

  • How does the district spend its revenue?

  • How are my school taxes calculated?

Financial Documents