72-5168. Same; expenditures not considered operating expenditures. Expenditures of a school district for the following purposes are not operating expenses:
(a) Payments to another school district in an adjustment of rights as provided in K.S.A. 72-641, and amendments thereto, or upon transfer of territory as provided in K.S.A. 72-527, 72-529 or 72-531, and amendments thereto, if paid from any fund other than the general fund;
(b) payments to another school district under K.S.A. 72-528, and amendments thereto;
(c) the maintenance of student activities that are reimbursed;
(d) expenditures from any lawfully authorized fund of a school district other than its general fund;
(e) the provision of educational services for students residing at the Flint Hills job corps center, students housed at a psychiatric residential treatment facility or students confined in a juvenile detention facility for which the school district is reimbursed by a grant of state moneys as provided in K.S.A. 72-1173, and amendments thereto; and
(f) programs financed, in part or in whole, by federal funds that may be expended although not included in the budget of the school district, excluding funds received under the provisions of title I of public law 874, but not including in such exclusion amounts received for assistance in cases of major disaster and amounts received under the low-rent housing program, to the extent of the federal funds to be provided.
History: L. 2017, ch. 95, ยง 40; 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.