Spreadsheet: 02e6f153-c689-4783-bd4f-fa71a2ddd983
Sheet: Instructions

COUNTY AUDITOR REPORT OF SCHOOL DISTRICT APPORTIONMENT (ED-00016-18)
INSTRUCTIONS FOR COMPLETION
GENERAL INFORMATION:
Minnesota Statutes, section 127A.34 (County Auditor Duties) states:
 | “Subdivision 2. The county auditor each year shall apportion to the school districts within the county the amount received from power line taxes under section 273.42, liquor licenses, fines, estrays, and other sources belonging to the general fund.  The apportionments must be made in proportion to each district’s net tax capacity within the county in the prior year.  The apportionments must be made and amounts distributed to the districts at the times provided for the settlement and distribution of real and personal property taxes under sections 276.09, 276.11, and 276.111, except that all of the power line taxes apportioned to a district from the county school fund must be included in the first half distribution of property taxes to the district.  No district shall receive any part of the money received from liquor licenses unless all sums paid for such licenses in such district are apportioned to the county school fund."
 | “Subdivision 3. The county auditor, on the first Wednesday after such apportionment, shall report to the commissioner on the amount apportioned, the sources from which such money was received, and the net tax capacity of each district in the county.”
Pursuant to Minnesota Statues, section 126C.21, subdivision 3, general education aids for school districts are reduced by the amounts reported on this form.  The information should be provided after each apportionment, allowing MDE to assign the apportionment to the correct school district fiscal year.  If two reports are submitted for the same collection period, provide an explanation in the Notes box.  Be sure dates entered in the collection period are accurate and no time period is missing.
A copy of each completed report should be distributed as noted below.  If a revised report is prepared clearly mark the report as revised, update the completion date, and send a copy to everyone who received the original report.
 | a. | Each school district within your county
 | b. | Minnesota Department of Education
 |  | Division of Program Finance
 |  | 1500 Highway 36 West
 |  | Roseville, MN  55113-4266
 |  | [EMAIL]
The amount on line 4 is computed within the spreadsheet.  If this amount does not agree with your records, check the amounts entered on lines 1 - 3.  The amounts in the Amount of Apportionment column are also computed within the spreadsheet.  If these amounts do not agree with your detailed records, check the apportionment rate entered on line 6.  Enter the apportionment rate with the same number of decimal places as was used in apportioning the revenue to districts.  Column totals should agree with lines 4 and 5.  If the computations on this spreadsheet do not agree with the apportionment method used by your county, you may need to unprotect the sheet and override the formulas in the Amount of Apportionment column with the acutal apportionment amounts.
If you have any questions after reading these instructions, please call the Minnesota Department of Education, Division of Program Finance at (651) 582-8566 or email [EMAIL].  Copies of the form are available on the MDE Website at http://education.state.mn.  Click on Accountability Programs, Program Finance, [NAME] and then Information for County Auditors.
Statute References:
Minnesota Statutes, section 123B.19 | https://www.revisor.mn.gov/statutes/?id=123B.19 | https://www.revisor.mn.gov/statutes/?id=123B.19
Minnesota Statutes, section 126C.21, subdivision 3 | https://www.revisor.mn.gov/statutes/?id=126C.21 | https://www.revisor.mn.gov/statutes/?id=126C.21 | https://www.revisor.mn.gov/statutes/?id=126C.21
Minnesota Statutes, section 127A.34 | https://www.revisor.mn.gov/statutes/?id=127A.34 | https://www.revisor.mn.gov/statutes/?id=127A.34
Minnesota Statutes, section 239.46 | https://www.revisor.mn.gov/statutes/?id=239.46 | https://www.revisor.mn.gov/statutes/?id=239.46
Minnesota Statutes, section 273.42 | https://www.revisor.mn.gov/statutes/?id=273.42 | https://www.revisor.mn.gov/statutes/?id=273.42
Minnesota Statutes, section 276.09 | https://www.revisor.mn.gov/statutes/?id=276.09 | https://www.revisor.mn.gov/statutes/?id=276.09
Minnesota Statutes, section 276.11 | https://www.revisor.mn.gov/statutes/?id=276.11 | https://www.revisor.mn.gov/statutes/?id=276.11
Minnesota Statutes, section 276.111 | https://www.revisor.mn.gov/statutes/?id=276.111 | https://www.revisor.mn.gov/statutes/?id=276.111
Minnesota Statutes, section 276.131 | https://www.revisor.mn.gov/statutes/?id=276.131 | https://www.revisor.mn.gov/statutes/?id=276.131
Minnesota Statutes, section 279.37, subdivision 7 | https://www.revisor.mn.gov/statutes/?id=279.37 | https://www.revisor.mn.gov/statutes/?id=279.37
Minnesota Statutes, section 306.04 | https://www.revisor.mn.gov/statutes/?id=306.04 | https://www.revisor.mn.gov/statutes/?id=306.04
Minnesota Statutes, section 346.06 | https://www.revisor.mn.gov/statutes/?id=346.06 | https://www.revisor.mn.gov/statutes/?id=346.06