City of Stewart 2023 aid penalty forgiveness provision and appropriation

This bill forgives a penalty that withheld the City of Stewart's 2023 local government aid payment. It requires the state auditor to certify the city submitted its 2022 financial report by June 1, 2025, before the commissioner of revenue pays $87,501.50 to Stewart by June 30, 2025. The payment is funded by a one-time $87,501.50 appropriation from the state general fund for fiscal year 2025. The bill directly affects the City of Stewart by restoring a withheld aid payment tied to a specific reporting deadline.