72-5145. Same; determination of supplemental state aid; distribution. (a) In each school year, each school district that has adopted a local option budget is eligible to receive supplemental state aid. Except as provided by K.S.A. 72-5146, and amendments thereto, supplemental state aid shall be determined by the state board as provided in subsection (b).
(b) The state board shall:
(1) Determine the average assessed valuation per student of each school district by adding the assessed valuation per student for each of the three immediately preceding school years and dividing the resulting sum by three;
(2) rank the school districts from low to high on the basis of the amounts of assessed valuation per student determined under subsection (b)(1);
(3) identify the amount of the assessed valuation per student located at the 81.2 percentile of the amounts ranked under subsection (b)(2);
(4) divide the assessed valuation per student of the school district as determined under subsection (b)(1) by the amount identified under subsection (b)(3); and
(5) (A) if the quotient obtained under subsection (b)(4) equals or exceeds one, the school district shall not receive supplemental state aid; or
(B) if the quotient obtained under subsection (b)(4) is less than one, subtract the quotient obtained under subsection (b)(4) from one, and multiply the difference by the amount of the local option budget of the school district. The resulting product is the amount of supplemental state aid the school district is to receive for the school year.
(c) Payments of supplemental state aid shall be distributed to school districts on the dates prescribed by the state board. The state board shall certify to the director of accounts and reports the amount due each school district, and the director of accounts and reports shall draw a warrant on the state treasurer payable to the treasurer of the school district. Upon receipt of the warrant, the treasurer of the school district shall credit the amount thereof to the supplemental general fund of the school district to be used for the purposes of such fund.
(d) For the purposes of determining the total amount of state moneys paid to school districts, all moneys appropriated as supplemental state aid shall be deemed to be state moneys for educational and support services for school districts.
History: L. 2017, ch. 95, § 17; L. 2018, ch. 57, § 5; July 1.
Structure Kansas Statutes
Article 51 - School District State Aid
72-5130 Mineral production education fund.
72-5131 Kansas school equity and enhancement act; citation of act.
72-5133 Same; state school district finance fund.
72-5134 Same; determination of state foundation aid.
72-5135 Same; distribution of state foundation aid.
72-5136 Same; overpayments; underpayments.
72-5137 Same; certification of enrollment and budget.
72-5138 Same; enrollment adjustments due to decreases resulting from disasters.
72-5139 Same; enrollment adjustment for military students.
72-5140 Same; revisions due to new school districts or boundary changes.
72-5142 Same; ad valorem tax levy required; purposes; rate; disposition of proceeds.
72-5143 Same; local option budget; authority to adopt; limitations; supplemental general fund.
72-5144 Same; alternative calculation of local option budget.
72-5145 Same; determination of supplemental state aid; distribution.
72-5147 Same; ad valorem tax levy authorized for local option budget; disposition of proceeds.
72-5148 Same; transportation weighting.
72-5149 Same; low enrollment weighting; high enrollment weighting.
72-5150 Same; bilingual weighting.
72-5152 Same; adjustment of at-risk student enrollment.
72-5154 Same; preschool-aged at-risk education fund; use; reports to the state board.
72-5155 Same; career technical education weighting.
72-5156 Same; school facilities weighting; limitations.
72-5157 Same; special education and related services weighting.
72-5162 Same; career and postsecondary education fund; use.
72-5163 Same; driver training fund; use.
72-5164 Same; food service fund; use.
72-5165 Same; contingency reserve fund; use.
72-5166 Same; disposition of revenue.
72-5167 Same; transfers from general fund; limitations.
72-5168 Same; expenditures not considered operating expenditures.
72-5169 Same; operating expenditures in excess of general fund budget.
72-5171 Same; school district financial accountability reports; contents.
72-5172 Same; review of act by legislature and certain committees; required reviews.
72-5173 Same; performance audits.
72-5174 Same; rules and regulations.
72-5175 Same; nonseverability.
72-5180 Remote learning; limitations; state foundation aid adjustment for remote learners.
72-5191 Sixty-five percent of moneys to be spent on instruction.
72-5193 Provision of public school financing system; financing resources and methods.
72-5194 Required local option budget; consideration in determining adequacy of total school funding.