72-5171. Same; school district financial accountability reports; contents. (a) On or before January 15 of each year, the state department of education shall prepare and submit a financial accountability report on school district funding for each school district to the governor and the legislature.
(b) Each report shall contain the information described in subsection (c) for the school district in terms of actual dollar amounts for the second and immediately preceding school years and budgeted dollar amounts for the current school year.
(c) Each report shall contain the following information for the school district:
(1) Full-time equivalent enrollment and the virtual student full-time equivalent enrollment;
(2) demographic information, including, but not limited to, gender, race, ethnicity, students who are economically disadvantaged, migrants, English language learners and students with disabilities;
(3) total general and supplemental general funds, including a showing of funding provided by federal sources, state sources and local sources, and total funds per student;
(4) total capital outlay funds, including a showing of such funding provided by federal sources, state sources and local sources, and capital outlay funds per student;
(5) total bond and interest funds, including a showing of such funding provided by federal sources, state sources and local sources, and bond and interest funds per student;
(6) total of all other funds not described in paragraphs (3), (4) and (5), excluding fund transfers, including a showing of such funding provided by federal sources, state sources and local sources, and total funds per student;
(7) total funds per student of all funds described in paragraphs (3) through (6);
(8) general fund moneys attributable to the following:
(A) BASE aid;
(B) high enrollment weighting;
(C) low enrollment weighting;
(D) school facilities weighting;
(E) transportation weighting;
(F) at-risk student weighting;
(G) preschool-aged at-risk student weighting;
(H) high-density at-risk student weighting;
(I) career technical education weighting;
(J) special education and related services weighting;
(K) bilingual weighting;
(L) ancillary school facilities weighting;
(M) cost-of-living weighting;
(N) declining enrollment weighting; and
(O) virtual school state aid;
(9) total expenditures on the following:
(A) At-risk education programs and services;
(B) preschool-aged at-risk education programs and services;
(C) bilingual education programs and services;
(D) career and technical education programs and services;
(E) special education and related services; and
(F) virtual school programs and services;
(10) total expenditures from the special retirement contributions fund;
(11) expenditures and fund transfers from the supplemental general fund for those programs and services set forth in paragraph (9) and any other accounting category for which there is an expenditure or transfer from such fund;
(12) total expenditures from any fund for expenses incurred as a result of the school district's participation in any legal proceeding challenging the constitutional adequacy of any school finance laws under section 6 of article 6 of the constitution of the state of Kansas, regardless of whether such school district was a named party in such legal proceedings, and including any dues, fees or other expenses incurred by such school district as a result of its membership in any organization that participates in any legal proceeding challenging the constitutional adequacy of any school finance laws under section 6 of article 6 of the constitution of the state of Kansas, and the aggregate amount of such expenditures made on and after July 1, 2010; and
(13) general obligation bond indebtedness.
(d) All reports prepared pursuant to this section shall be published in accordance with K.S.A. 2021 Supp. 72-1181, and amendments thereto.
(e) The state board shall provide uniform guidelines for what constitutes total expenditures for the programs and services listed under subsection (c)(9).
History: L. 2017, ch. 95, § 43; L. 2018, ch. 57, § 12; L. 2019, ch. 19, § 14; 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.