School Funding Basics

School District Operational Funds (General Fund) - The day-to-day operational fund for the school district.  This account pays for all employee salaries and benefits, supplies and equipment, utilities, insurance, busing, etc. 

The main source of funding in the General fund is the State’s per pupil payment, which is determined by the legislature. For the 2023-24 school year, the district is guaranteed $10,646 per pupil.  This dollar amount is a combination of direct state aid and a local contribution equivalent to the dollars generated by 60 general fund mills (general fund levy).  An additional source of revenue is the miscellaneous levy.

• General Fund Levy – School Districts are required to levy a minimum of 60 general fund mills to support the state per pupil payment, with a maximum allowable levy of 70 mills.  Note:  Every dollar collected from the first 60-mills of this tax is deducted from the state per pupil payment to Mandan Public Schools.  Mandan currently levies 60 of the allowable 70 mills in the general fund.

• Miscellaneous Levy – Schools may levy up to 12 mills under this levy.  These dollars are deposited in the general fund.  Mandan currently levies all 12 of the allowable mills in the miscellaneous levy.  

These local levies along with the state’s contribution to the per pupil payment account for 91% of the revenue in the general fund.  The majority of the remaining 9% is federal, state or local funding restricted for a specific purpose (grant funds).

School District Non-Operational Funds - These dollars cannot be used for operational expenses (Salary, Benefits, Supplies, Equipment, etc...)

• Building Fund Levy - Mandan voters approved an 18-mill building fund levy many years ago.  We currently levy 18 mills.  These dollars may only be used for capital improvement and building projects.

• Sinking & Interest Fund Levy – This levy is only used to pay off the debt incurred to construct buildings that were built after a vote of the people (e.g.  Red Trail Elementary, Lakewood Elementary, & The New Mandan High School).  Mandan currently levies 34.47 mills.

• Special Assessment Fund Levy – This levy must be used to pay city specials for infrastructure improvements (e.g. streets, sidewalks, curb and gutter, water and sewer, etc.).  2.75 mills are currently being levies

 

 

2023-2024                                                  Mills Levied                              Dollars Collected                         

 

General Fund                                                   60.00                                      $11,068,688

Misc. Fund                                                        12.00                                      $  2,213,738

Building Fund                                                   18.00                                     $  3,320,606

Sinking & Interest Fund                                  34.47                                     $  6,358,961

Special Assessment Fund                                 2.75                                     $     507,314

 

 TOTALS                                                          127.22                                    $23,469,307