Shifts happen when there's a change in the source of revenue (for example, when the funding shifts from state revenues to local property taxes).  In 2005, the "state" budget called for $800 million in new funding for schools, but $139 million is projected to come from local levies. Of this, the Minnesota Department of Education expects that $31.7 million will come from the passage of new referenda (that may or may not be approved).  Shifts may or may not result in new revenue for local school districts.

Roll-Overs or "Roll-Ins" happen when there's a change in how the dollars are allocated or "expended." Over the past decade, the legislature has rolled dollars from several funds into the General Education Formula Allowance.  For example, the formula now includes transportation aid and some referendum revenue.  Roll-ins show up as an increase in the basic formula, but do not provide new revenue for school districts.

Resources

September 2005 - School Funding: Facts and Figures (Power Point) (pdf), Association of Metropolitan School Districts.

July 2005 - Formula History, Association of Metropolitan School Districts.