A.__For 5 consecutive years, an increase in general purpose aid equivalent to 7.5% of the state share of the operating allocations for the efficient school unit for the fiscal year in which it was certified under section 3706; and

B.__For 5 consecutive years, reimbursement from the State in an amount equivalent to 25% of any non-state-supported major capital construction debt approved by the commissioner and incurred prior to July 1, 2004 by the efficient school unit.

6.__Efficient school units with student populations greater than 2,500.__Except as otherwise provided by subsection 7 or section 3706, subsection 3, an efficient school unit that has an aggregate resident student population of 2,500 or more, as recorded by the department, on the date of its certification under section 3706 is entitled to receive:

A.__For 5 consecutive years, an increase in general purpose aid equivalent to 10% of the state share of the operating allocations for the efficient school unit for the fiscal year in which it was certified under section 3706; and

B.__For 5 consecutive years, reimbursement from the State in an amount equivalent to 50% of any non-state-supported major capital construction debt approved by the commissioner and incurred prior to July 1, 2004 by the efficient school unit.

7.__Funding priority.__Regional school districts that have received final certification under section 3704, regional cooperatives that have received final approval under section 3705, subsection 3 and efficient school units that have received certification under section 3706 are eligible for funding in priority order according to their respective dates of final certification, approval or certification as follows:

A.__At the beginning of each fiscal year, the department shall calculate the difference between the amount of funding in the Fund for the Efficient Delivery of Education Services and the aggregate 5-year amount of financial assistance for which regional school districts, regional cooperatives and efficient school units are eligible pursuant to this__ section and shall determine the percentage of the total funding for which efficient school units are eligible.__The department shall provide its calculations and determination under this paragraph to the state board;