Minn. Stat. § 244.50
Subd. 1. Establishing reallocation revenue account.
The reallocation of earned incentive release savings account is established in the special revenue fund in the state treasury. Funds in the account are appropriated to the commissioner and must be expended in accordance with the allocation established in subdivision 4 after the requirements of subdivision 2 are met. Funds in the account are available until expended.
Subd. 2. Certifying earned incentive release savings.
On or before the final closeout date of each fiscal year, the commissioner must certify to Minnesota Management and Budget the earned incentive release savings from the previous fiscal year. The commissioner must provide the detailed calculation substantiating the savings amount, including accounting-system-generated data where possible, supporting the direct-cost per diem and the incarcerated days saved.
Subd. 3. Savings to be transferred to reallocation revenue account.
After the certification in subdivision 2 is completed, the commissioner must transfer funds from the appropriation from which the savings occurred to the reallocation revenue account according to the allocation in subdivision 4. Transfers must occur by September 1 each year.
Subd. 4. Distributing reallocation funds.
The commissioner must distribute funds as follows:
(3) 25 percent must be transferred to the Department of Corrections for: