This bill proposes an appropriation of $5,000,000 from the general fund to the Department of Education to cover the operational costs of school districts in South Dakota. The funds will be distributed directly to school districts based on their fall enrollment figures for 2026, ensuring that each district receives a pro rata share relative to the total statewide enrollment. The secretary of the Department of Education is tasked with approving the necessary vouchers, while the state auditor will handle the payment of authorized expenditures.

Additionally, the bill stipulates that any funds not spent or obligated by June 30, 2027, will revert according to established procedures. The provisions of this Act will take effect on June 30, 2026, ensuring that the appropriated funds are available for the upcoming school year.