The bill amends Minnesota Statutes 2023 Supplement, section 124D.111, subdivision 3, to authorize the inclusion of lunchroom furniture costs in the school food service fund. Specifically, it allows expenses related to lunchroom furniture, defined as tables and chairs used by students to consume meals, to be charged to the food service fund rather than solely to the general fund. This change aims to provide greater flexibility in managing food service program expenses and ensures that necessary furniture costs are accounted for within the appropriate funding source.

Additionally, the bill stipulates that if a school district has a surplus in the food service fund for three consecutive years, it may recode certain costs, including those for lunchroom furniture, from the general fund to the food service fund, up to the amount of the surplus. The effective date for these changes is set for fiscal year 2024 and later, allowing districts to implement the new provisions in their budgeting and financial planning.