Overview
The Minimum Budget Requirement (MBR) prohibits districts from budgeting less for education than the previous year. There are exceptions where a district can reduce their appropriation such as a decrease in enrollment, a decrease in Education Cost Sharing (ECS) aid, a closure of a school or increased efficiencies which need to be approved by the commissioner of education. Districts that are designated as an Alliance district cannot decrease their appropriation. A district that is in the top 10% of all school districts as measured by the accountability index are exempt from the MBR for that given year.
