Requiring school district budget forms and summaries to include all expenditures of bond proceeds.

Session of 2025
SENATE BILL No. 159
By Committee on Education
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AN ACT concerning school districts; relating to school district budgeting
and accounting; requiring school district budget forms and summaries
to include all expenditures of bond proceeds; amending K.S.A. 79-2926
and K.S.A. 2024 Supp. 72-1167 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 72-1167 is hereby amended to read as
follows: 72-1167. (a) This section shall be known and may be cited as the
Kansas uniform financial accounting and reporting act.
(b) As used in this section:
(1) "Budget summary" means a one-page summary of the official
budget adopted by the board of education of the school district, and shall
include, but is not limited to, graphs depicting the total expenditures in the
budget by category, supplemental and general fund expenditures,
instruction expenditures, expenditures of bond proceeds, enrollment
figures, mill rates by fund and average salaries. For purposes of this
section, a one-page budget at a glance format developed by the state board,
and any successor format shall be deemed a budget summary, provided it
complies with the requirements of this section.
(2) "Reporting system" means the uniform reporting system,
including a uniform chart of accounts, developed by the state board as
required by this section.
(3) "School district" means a unified school district organized and
operated under the laws of this state.
(4) "State board" means the state board of education.
(c) The state board shall develop and maintain a uniform reporting
system for the receipts and expenditures of school districts. The
accounting records maintained by each school district shall be coordinated
with the uniform reporting system. Each school district shall record the
receipts and expenditures of the district in accordance with a uniform
classification of accounts or chart of accounts and reports as shall be
prescribed by the state board. Each school district shall submit such
reports and statements as may be required by the state board. The state
board shall design, revise and direct the use of accounting records and
fiscal procedures and prescribe uniform classifications for receipts and
expenditures for all school districts. The reporting system shall include all
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funds held by a school district regardless of the source of the moneys held
in such funds, including, but not limited to, all funds funded by fees or
other sources of revenue not derived from tax levies. The state board shall
prescribe the necessary forms to be used by school districts in connection
with such uniform reporting system.
(d) The reporting system developed by the state board shall be
developed in such a manner that allows school districts to record and
report any information required by state or federal law.
(e) The reporting system shall provide records showing by funds,
accounts and other pertinent classifications, the amounts appropriated, the
estimated revenues, actual revenues or receipts, the amounts available for
expenditure, the total and itemized expenditures, the unencumbered cash
balances, excluding state aid receivable, actual balances on hand and the
unencumbered balances of allotments or appropriations for each school
district.
(f) The reporting system shall allow a person to search the data and
allow for the comparison of data by school district.
(g) Each school district shall annually submit a report to the state
board on all construction activity undertaken by the school district which
that was financed by the issuance of bonds and which such bonds have not
matured. Such report shall include all revenue receipts, all expenditures of
bond proceeds authorized by law, the dates for commencement and
completion of such construction activity, the estimated cost and the actual
cost of such construction activity. The information provided in the report
shall be in a form so as to readily identify such information with a specific
construction project. Such report shall be submitted in a form and manner
prescribed by the state board in accordance with the provisions of this
section.
(h) From and after July 1, 2012, The board of education of each
school district shall record and report the receipts and expenditures of the
district in the manner prescribed by the state board in accordance with this
section.
(i) (1) Each school district shall annually publish on such district's
internet website:
(A) A copy of form 150, estimated legal maximum general fund
budget, or any successor document containing the same or similar
information, that was submitted by such district to the state board of
education for the immediately preceding school year; and
(B) the budget summary for the current school year and actual
expenditures for the immediately preceding two school years showing total
dollars net of transfers and dollars per pupil student for each of the
following:
(i) Function 1000, instruction;
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(ii) function 2100, student support;
(iii) function 2200, instructional staff support;
(iv) functions 2300 through 2500, administration;
(v) function 2600, operation and maintenance;
(vi) function 2700, transportation;
(vii) function 3100, food service;
(viii) functions 2900, 3200 and 3300, other current spending;
(ix) function 4000, capital outlay;
(x) function 5100, debt service;
(xi) the total expenditures which is the sum of the amounts in clauses
(i) through (x);
(xii) the spending allocated to function 1000, instruction, excluding
capital outlay and debt service expenditures, as a percentage of total
expenditures;
(xiii) the spending allocated to function 1000, instruction, excluding
capital outlay and debt service expenditures, as a percentage of current
spending, which is the sum of expenditures for functions 1000 through
3300 less capital outlay and debt service expenditures included in any of
those functions; and
(xiv) the revenue in total dollars net of transfers both in total and
disaggregated to show the amount of revenue received from local, state
and federal revenue sources.
(2) For purposes of subsection (i)(1)(B), all per pupil student amounts
shall be calculated using the full-time equivalent enrollment of the school
district. All function categories and other accounting categories shall refer
to those same categories as established and required for financial
accounting purposes by the state board as published in the Kansas state
department of education's Kansas accounting handbook for unified school
districts, as published in August 2012, or later versions as established in
rules and regulations adopted by the state board.
(3) Publications required by this subsection shall be made available to
the public at every meeting held by the board of education of each school
district when the board is discussing the district's budget or any other
school finance matter.
(j) The department of education shall annually publish on its internet
website:
(1) All of the publications required under subsection (i); and
(2) the following expenditures for each school district on a per pupil
student basis:
(A) Total expenditures;
(B) capital outlay expenditures;
(C) bond and interest expenditures; and
(D) all other expenditures not included in subparagraph (B) or (C).
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(k) All reports prepared pursuant to this section shall be published in
accordance with K.S.A. 2024 Supp. 72-1181, and amendments thereto.
Sec. 2. K.S.A. 79-2926 is hereby amended to read as follows: 79-
2926. (a) Subject to the provisions of subsection (b), the director of
accounts and reports shall prepare and prescribe forms for the annual
budgets of all taxing subdivisions or municipalities of the state. Such
forms shall show the information required by this act that is necessary and
proper to disclose complete information as to the financial condition of
such taxing subdivision or municipality, and the receipts and expenditures
thereof, both past and anticipated.
(b) (1) From and after July 1, 2004 and Based upon recommendations
by the state department of education and in accordance with all applicable
laws pertaining thereto, the director shall prepare and prescribe forms for
the annual budget and a summary of the proposed budget of school
districts. The state department of education shall make such
recommendations after considering the best practices and standards
established by the government finance officers association and the
association of school business officials.
(2) (A) The school district budget form shall include a separate table
outlining the aggregate amount of expenditures for salaries and wages for
the following categories:
(i) Certified and noncertified administrators;
(ii) persons employed full-time as teachers;
(iii) other certified employees who are not employed full-time as
teachers;
(iv) classified employees;
(v) other positions designated by the state department of education;
and
(vi) substitutes and other temporary employees.
(B) The school district budget form shall show:
(i) The number of full-time employee positions specified in paragraph
(A) of this subsection and the average salaries or wages for such positions.
(C) The school district budget form shall show;
(ii) all revenues and expenditures of bond proceeds authorized by law
and the total amount of outstanding bonds and bonds issued or retired
during the year; and
(iii) any other information recommended by the state department of
education.
(3) The summary of the proposed budget form shall include:
(A) An overview of the proposed budget of the school district and the
budgetary process;
(B) a summary of the changes in the proposed budget from the
previous budget year;
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(C) a summary of the estimated expenditures to be made and
revenues to be received in the ensuing budget year and the sources of such
revenue;
(D) the internet website address for school building report cards
compiled by the state department of education; and
(E) any other information specified by the state department of
education.
(4) Nothing in this subsection (b) shall be construed as limiting the
authority of school districts to develop and provide material or information
in addition to that required by the state department of education.
(5) The state department of education shall provide technical advice
and assistance to school districts to insure ensure compliance with the
provisions of this section.
(c) All such budget and tax levy forms shall be printed by the division
of printing in such quantity as required by the director. The director shall
deliver the forms for school districts to the clerk of the board of education
of each school district. The forms for all other taxing subdivisions or
municipalities of the state shall be delivered by the director to the county
clerk of each county, who shall deliver the same to the presiding officer of
the governing body of the respective taxing subdivisions or municipalities
within the county.
(d) Beginning in 2009, All such forms required by this section , shall
be in an electronic format to facilitate filing such forms electronically.
Sec. 3. K.S.A. 79-2926 and K.S.A. 2024 Supp. 72-1167 are hereby
repealed.
Sec. 4. This act shall take effect and be in force from and after its
publication in the statute book.
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