A school district’s state aid for special education as calculated pursuant to § 13-37-36.1 shall be reduced by the amount that its ending special education fund balance exceeds twenty-five percent of its special education expenditures for the prior fiscal year or one hundred thousand dollars, whichever is greater, if the school district did not receive money set aside in § 13-37-40 during the prior fiscal year; or the amount that its ending special education fund balance exceeds ten percent of its special education expenditures for the prior fiscal year if the school district received money set aside in § 13-37-40 during the prior fiscal year.

Terms Used In South Dakota Codified Laws 13-37-44

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • special education: means educational services and auxiliary services provided children in need of special education or special education and related services pursuant to the provisions of this chapter and shall include school instruction conforming as nearly as possible to the school program as defined in accreditation rules under duly qualified special education teachers to the extent that the child in need of special education or special education and related services is capable of profiting. See South Dakota Codified Laws 13-37-2

Source: SL 1995, ch 101, § 9A; SL 1996, ch 108, § 3; SL 1998, ch 98, § 5; SL 1999, ch 90, § 8; SL 2013, ch 79, § 15; SL 2021, ch 73, § 15.

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