City of Alpha 2023 aid penalty forgiveness provision and appropriation

This bill forgives a penalty on the City of Alpha's 2023 local government aid payment, requiring the state to pay $18,472 if the city submitted its 2022 financial report by June 1, 2025. The state auditor must certify receipt of this report to the commissioner of revenue by June 16, 2025, triggering the payment by June 30, 2025. The payment is funded by a one-time appropriation from the state general fund for fiscal year 2025. This provision directly affects only the City of Alpha, restoring aid withheld under prior statute due to a late financial report submission.