The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and categorical programs available. The foundation programs are funded through a combination of state aid and local property taxes, and include basic foundation aid, a cost differential allowance, minimum aid, shared-time aid, summer program aid, a declining enrollment allowance, and four additional tiers of aid replacing previous state aid programs. The booklet explains how each of these aid sources is tapped, how state and local contributions to each are established, how present aid components and previous programs compare, and how the elements of the aid formulas are determined. Categorical aid programs covered in the booklet provide support for capital expenditures, community eudcation, early childhood family education, programs for the gifted and those limited in English proficiency, interdistrict cooperation, special education, transportation, vocational programs, and other programs. The booklet concludes with discussions of property tax relief, property tax levies, district operating revenues, and educational finance appropriations. (PGD)