reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5139 Same; enrollment adjustment for military students.

72-5139. Same; enrollment adjustment for military students.
(a) Each school year, the state board shall:
(1) Determine the number of students enrolled in each school district on September 20; and
(2) determine the number of military students enrolled in each school district on February 20, who were not enrolled on the preceding September 20.
(b) If the number obtained under subsection (a)(2) is 25 or more, or such number is at least 1% of the number determined under subsection (a)(1), an amount equal to the number obtained under subsection (a)(2) shall be added to the number determined under subsection (a)(1). The resulting sum is the enrollment of the school district.
(c) The state board shall recompute the adjusted enrollment of the school district and the general fund budget of the school district based on the enrollment as determined under this section.
(d) School districts desiring to determine enrollment under this section shall submit any documentation or information required by the state board.
(e) As used in this section, the term "military student" means a person who is a dependent of a full-time active duty member of the military service or a dependent of a member of any of the United States military reserve forces who has been ordered to active duty under 10 U.S.C. §§ 12301, 12302 or 12304, or ordered to full-time active duty for a period of more than 30 consecutive days under 32 U.S.C. §§ 502(f) or 512 for the purposes of mobilizing for war, international peacekeeping missions, national emergency or homeland defense activities.
History:
L. 2017, ch. 95, § 11; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5140 Same; revisions due to new school districts or boundary changes.

72-5140. Same; revisions due to new school districts or boundary changes.
Whenever a new school district has been established or the boundaries of a school district have been changed, the state board shall make appropriate revisions concerning the affected school districts as may be necessary for the purposes of this act to reflect such establishment of a school district or changes in boundaries. Such revisions shall be based on the most reliable data obtainable from the superintendent of the school district and the county clerk.
History:
L. 2017, ch. 95, § 12; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5142 Ad valorem tax levy required; purposes; rate; disposition of proceeds.

72-5142. Ad valorem tax levy required; purposes; rate; disposition of proceeds.
(a) The board of education of each school district shall levy an ad valorem tax upon the taxable tangible property of the school district in the school years specified in subsection (b) for the purpose of:
(1) Financing that portion of the school district's general fund budget that is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining public schools in partial fulfillment of the constitutional obligation of the legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established prior to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto, paying a portion of the principal and interest on bonds issued by cities under authority of K.S.A. 12-1774, and amendments thereto, for the financing of redevelopment projects upon property located within the school district.
(b) The tax required under subsection (a) shall be levied at a rate of 20 mills in the school years 2023-2024 and 2024-2025.
(c) The proceeds from the tax levied by a district under authority of this section, except the proceeds of such tax levied for the purpose described in subsection (a)(3), shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a or 79-1964b, and amendments thereto.
History:
L. 2017, ch. 95, § 14; L. 2019, ch. 19, § 11; L. 2021, ch. 115, § 3; L. 2023, ch. 98, § 15; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5144 Same; alternative calculation of local option budget.

72-5144. Same; alternative calculation of local option budget.
(a) (1) Subject to the provisions of subsection (e), the provisions of this subsection shall apply in any school year in which the amount of BASE aid is $4,490 or less.
(2) The board of education of a school district may adopt a local option budget that does not exceed the local option budget calculated as if the BASE aid was $4,490, or that does not exceed the local option budget as calculated pursuant to K.S.A. 72-5143, and amendments thereto, whichever is greater.
(b) The board of education of a school district may adopt a local option budget that does not exceed the local option budget calculated as if the school district received state aid for special education and related services equal to the amount of state aid for special education and related services received in school year 2008-2009, or that does not exceed the local option budget as calculated pursuant to K.S.A. 72-5143, and amendments thereto, whichever is greater.
(c) The board of any school district may exercise the authority granted under subsection (a) or (b) or both subsections (a) and (b).
(d) To the extent that the provisions of K.S.A. 72-5143, and amendments thereto, conflict with this section, this section shall control.
(e) For school year 2019-2020, and each school year thereafter, the specified dollar amount used in subsection (a) for purposes of determining the local option budget of a school district shall be the specified dollar amount used for the immediately preceding school year plus an amount equal to the average percentage increase in the consumer price index for all urban consumers in the midwest region as published by the bureau of labor statistics of the United States department of labor during the three immediately preceding school years.
History:
L. 2018, ch. 70, § 2; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5145 Same; determination of supplemental state aid; distribution.

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.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5146 Same; determination of supplemental state aid for school districts formed by consolidation or attachment of territory.

72-5146. Same; determination of supplemental state aid for school districts formed by consolidation or attachment of territory.
(a) (1) For the purposes of determining the amount of supplemental state aid, the state board shall determine the ranking of each of the former school districts of which the school district is composed as required by K.S.A. 72-5145(b)(2), and amendments thereto, for the school year prior to the effectuation of the consolidation or attachment.
(2) For the school year in which the consolidation or attachment is effectuated and the next succeeding two school years, the ranking of the school district for the purposes of K.S.A. 72-5145(b)(2), and amendments thereto, shall be the ranking of the school district receiving the highest amount of supplemental state aid determined under subsection (a)(1).
(b) The provisions of this section shall apply to school districts that have consolidated or disorganized on and after July 1, 2004.
(c) As used in this section, "school district" means:
(1) Any school district formed by consolidation in accordance with article 7 of chapter 72 of the Kansas Statutes Annotated, and amendments thereto; or
(2) any school district formed by disorganization and attachment in accordance with article 6 of chapter 72 of the Kansas Statutes Annotated, and amendments thereto, if all the territory which comprised a disorganized school district is attached to a single school district.
History:
L. 2017, ch. 95, § 18; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5147 Same; ad valorem tax levy authorized for local option budget; disposition of proceeds.

72-5147. Same; ad valorem tax levy authorized for local option budget; disposition of proceeds.
(a) In each school year, the board of each school district that has adopted a local option budget may levy an ad valorem tax on the taxable tangible property of the school district for the purposes of:
(1) Financing that portion of the school district's local option budget that is not financed from any other source provided by law;
(2) paying a portion of the principal and interest on bonds issued by cities under authority of K.S.A. 12-1774, and amendments thereto, for the financing of redevelopment projects upon property located within the school district; and
(3) funding transfers to the capital improvement fund of the school district and the capital outlay fund of the school district if such transfers are specified in the resolution authorizing the adoption of a local option budget in excess of 25% of the total foundation aid determined for the current school year.
(b) The proceeds from the tax levied by a school district under authority of this section, except the proceeds of such tax levied for the purpose of paying a portion of the principal and interest on bonds issued by cities under authority of K.S.A. 12-1774, and amendments thereto, for the financing of redevelopment projects upon property located within the school district, shall be deposited in the supplemental general fund of the school district.
(c) No school district shall proceed under K.S.A. 79-1964, 79-1964a or 79-1964b, and amendments thereto.
History:
L. 2017, ch. 95, § 19; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5149 Low enrollment weighting; high enrollment weighting.

72-5149. Low enrollment weighting; high enrollment weighting.
(a) Except as provided in subsection (c), the low enrollment weighting of each school district shall be determined by the state board as follows:
(1) For school districts with an enrollment of fewer than 100 students, multiply the enrollment of the school district by 1.014331. The resulting product is the low enrollment weighting of the school district;
(2) for school districts with an enrollment of at least 100 students, but fewer than 300 students:
(A) Subtract 100 from the enrollment of the school district;
(B) multiply the difference obtained under subsection (a)(2)(A) by 9.655;
(C) subtract the product obtained under subsection (a)(2)(B) from 7,337;
(D) divide the difference obtained under subsection (a)(2)(C) by 3,642.4;
(E) subtract one from the quotient obtained under subsection (a)(2)(D); and
(F) multiply the difference obtained under subsection (a)(2)(E) by the enrollment of the school district. The resulting product is the low enrollment weighting of the school district;
(3) for school districts with an enrollment of at least 300 students, but fewer than 1,622 students:
(A) Subtract 300 from the enrollment of the school district;
(B) multiply the difference obtained under subsection (a)(3)(A) by 1.2375;
(C) subtract the product obtained under subsection (a)(3)(B) from 5,406;
(D) divide the difference obtained under subsection (a)(3)(C) by 3,642.4;
(E) subtract one from the quotient obtained under subsection (a)(3)(D); and
(F) multiply the difference obtained under subsection (a)(3)(E) by the enrollment of the school district. The resulting product is the low enrollment weighting of the school district.
(b) For school districts with an enrollment of at least 1,622 students, multiply the enrollment of the school district by 0.03504. The resulting product is the high enrollment weighting of the school district.
(c) Any school district that receives the low enrollment weighting and attaches territory of all or part of a disorganized school district or accepts students in the current school year who attended a school building that was closed by another school district pursuant to K.S.A. 72-1431, and amendments thereto, in the preceding school year shall maintain the low enrollment weighting factor such school district received in the school year immediately preceding such attachment or acceptance for the next three succeeding school years or may receive the low enrollment weighting factor determined pursuant to subsection (a), whichever is greater.
History:
L. 2017, ch. 95, § 21; L. 2018, ch. 57, § 7; L. 2023, ch. 98, § 16; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5150 Same; bilingual weighting.

72-5150. Same; bilingual weighting.
The bilingual weighting of each school district shall be determined by the state board as follows:
(a) Determine the full-time equivalent enrollment in approved programs of bilingual education and multiply such enrollment by 0.395;
(b) determine the number of students enrolled in approved programs of bilingual education and multiply such enrollment by 0.185; and
(c) the bilingual weighting shall be either the amount determined under subsection (a) or (b), whichever is greater.
History:
L. 2017, ch. 95, § 22; L. 2018, ch. 57, § 8; April 26.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5152 Same; adjustment of at-risk student enrollment.

72-5152. Same; adjustment of at-risk student enrollment.
(a) If a student submits an application for free meals under the national school lunch act on or before the date on which the enrollment of the school district is calculated and it is later determined by the school district or the department of education that the student should not have been eligible for free meals, the school district or the department shall notify the state board of such determination. Except as provided in subsection (b), upon receipt of such notice, the state board shall recompute the adjusted enrollment of the school district and the general fund budget of the school district based on the adjusted enrollment of the school district excluding the at-risk student weighting and high-density at-risk student weighting, if any, assigned to such student.
(b) If a student becomes ineligible to receive free meals under the national school lunch act for failure to submit, in a timely manner, any documentation necessary for verification of eligibility as required by the national school lunch act, but subsequently submits such documentation, such student shall not be excluded from the calculation of the adjusted enrollment of the school district if the school district forwards a copy of such documentation to the state board no later than January 14 of the school year.
History:
L. 2017, ch. 95, § 24; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5153a Students identified as at-risk; additional educational opportunities; criteria for eligibility.

72-5153a. Students identified as at-risk; additional educational opportunities; criteria for eligibility.
(a) To assist students identified as eligible to receive at-risk educational programs and services in meeting state board of education outcome goals, the state board of education shall require school districts to implement at-risk educational programs and services that provide additional educational opportunities, interventions and evidence-based instruction using the at-risk best practices identified pursuant to K.S.A. 72-5153, and amendments thereto.
(b) A student shall be identified as eligible to receive at-risk programs and services if the student meets one or more of the following criteria:
(1) Is not working on academic grade level;
(2) is not meeting the requirements necessary for promotion to the next grade or is failing subjects or courses of study;
(3) is not meeting the requirements necessary for graduation from high school or has the potential to drop out of school;
(4) has insufficient mastery of skills or is not meeting state standards;
(5) has been retained;
(6) has a high rate of absenteeism;
(7) has repeated suspensions or expulsions from school;
(8) is homeless or migrant;
(9) is identified as an English language learner;
(10) has social-emotional needs that cause the student to be unsuccessful in school; or
(11) is identified as a student with dyslexia or characteristics of dyslexia.
(c) This section shall be a part of and supplemental to the Kansas school equity and enhancement act.
(d) This section shall take effect and be in force from and after July 1, 2021.
History:
L. 2021, ch. 114, § 5; June 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5154 Same; preschool-aged at-risk education fund; use; reports to the state board.

72-5154. Same; preschool-aged at-risk education fund; use; reports to the state board.
(a) There is hereby established in every school district a preschool-aged at-risk education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. The expenses of a school district directly attributable to providing preschool-aged at-risk assistance or programs shall be paid from the preschool-aged at-risk education fund.
(b) Any balance remaining in the preschool-aged at-risk education fund at the end of the budget year shall be carried forward into the preschool-aged at-risk education fund for succeeding budget years. Such fund shall not be subject to the provisions of K.S.A. 79-2925 through 79-2937, and amendments thereto. In preparing the budget of such school district, the amounts credited to and the amount on hand in the preschool-aged at-risk education fund, and the amount expended therefrom shall be included in the annual budget for the information of the residents of the school district. Interest earned on the investment of moneys in any such fund shall be credited to that fund.
(c) Each year the board of each school district shall prepare and submit to the state board a report on the preschool-aged at-risk student assistance or programs provided by the school district. Such report shall include the number of students who were served or provided assistance, the type of service provided, the research upon which the school district relied in determining that a need for service or assistance existed, the results of providing such service or assistance and any other information required by the state board.
History:
L. 2017, ch. 95, § 26; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5155 Same; career technical education weighting.

72-5155. Same; career technical education weighting.
The career technical education weighting of each school district shall be determined by the state board by multiplying the full-time equivalent enrollment in approved career technical education programs by 0.5. The resulting product is the career technical education weighting of the school district.
History:
L. 2017, ch. 95, § 27; L. 2018, ch. 57, § 10; April 26.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5156 Same; school facilities weighting; limitations.

72-5156. Same; school facilities weighting; limitations.
(a) For each school year in which the school facilities weighting may be assigned to the enrollment of the school district, such weighting of such school district shall be determined by the state board as follows:
(1) Determine the number of students included in the enrollment of the school district who are attending a new school facility;
(2) multiply the number of students determined under subsection (a)(1) by 0.25. The resulting product is the school facilities weighting of the school district.
(b) The school facilities weighting may be assigned to the enrollment of a school district only if:
(1) The school district adopted a local option budget for school year 2014-2015 in an amount equal to at least 25% of the amount of the state financial aid determined for the school district in such school year pursuant to K.S.A. 72-6433, prior to its repeal;
(2) the contractual bond obligations incurred by the school district were approved by the electors of the school district at an election held on or before July 1, 2015; and
(3) (A) the school district commences operation of a new school facility and the construction of such facility was financed primarily with such contractual bond obligations; or
(B) the school district commences operation of a new school facility and the construction of such facility was financed primarily with federal funds and such facility is located on a military reservation.
(c) The school facilities weighting may be assigned to the enrollment of the school district only in the school year in which operation of a new school facility is commenced and in the next succeeding school year.
History:
L. 2017, ch. 95, § 28; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5157 Same; special education and related services weighting.

72-5157. Same; special education and related services weighting.
The special education and related services weighting of each school district shall be determined by the state board as follows:
(a) Add the amount of payments received by the school district under the provisions of K.S.A. 72-3423, and amendments thereto, to the amount of any grants received by the school district under the provisions of K.S.A. 72-3425, and amendments thereto; and
(b) divide the sum obtained under subsection (a) by the BASE aid. The resulting quotient is the special education and related services weighting of the school district.
History:
L. 2017, ch. 95, § 29; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5161 Same; weightings not assigned to students enrolled in KAMS; computation of local option budget.

72-5161. Same; weightings not assigned to students enrolled in KAMS; computation of local option budget.
For the purpose of determining the general fund budget of a school district, weightings shall not be assigned to a student enrolled in and attending KAMS. Moneys in the general fund that are attributable to a student enrolled in and attending KAMS shall not be included in the computation of the local option budget of the school district.
History:
L. 2017, ch. 95, § 33; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5162 Same; career and postsecondary education fund; use.

72-5162. Same; career and postsecondary education fund; use.
(a) There is hereby established in every school district a career and postsecondary education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by a school district for any course or program authorized and approved under the provisions of article 38 of chapter 72 of the Kansas Statutes Annotated, and amendments thereto, except for courses and programs conducted in an area vocational school, shall be credited to the career and postsecondary education fund. All moneys received by the school district from tuition, fees or charges or from any other source for career technical education courses or programs, except for courses and programs conducted in an area vocational school, shall be credited to the career and postsecondary education fund. All moneys received by the school district from tuition, fees or charges or from any other source for postsecondary education courses or programs shall be credited to the career and postsecondary education fund.
(b) Expenditures made by a school district that are directly attributable to the following shall be paid from the career and postsecondary education fund:
(1) Career technical education;
(2) postsecondary education courses; and
(3) courses provided through distance-learning technology.
(c) Any balance remaining in the career and postsecondary education fund at the end of the budget year shall be carried forward into the career and postsecondary education fund for succeeding budget years. Such fund shall not be subject to the provisions of K.S.A. 79-2925 through 79-2937, and amendments thereto. In preparing the budget of such school district, the amounts credited to and the amount on hand in the career and postsecondary education fund, and the amount expended therefrom shall be included in the annual budget for the information of the residents of the school district.
History:
L. 2017, ch. 95, § 34; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5163 Same; driver training fund; use.

72-5163. Same; driver training fund; use.
There is hereby established in every school district a driver training fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district from distributions made from the state safety fund and the motorcycle safety fund and from tuition, fees or charges for driver training courses shall be credited to the driver training fund. The expenses of a school district directly attributable to driver training shall be paid from the driver training fund.
History:
L. 2017, ch. 95, § 35; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5164 Same; food service fund; use.

72-5164. Same; food service fund; use.
There is hereby established in every school district a food service fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district for food service and from charges for food service shall be credited to the food service fund. The expenses of a school district attributable to food service shall be paid from the food service fund.
History:
L. 2017, ch. 95, § 36; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5165 Same; contingency reserve fund; use.

72-5165. Same; contingency reserve fund; use.
There is hereby established in every school district a contingency reserve fund, which shall consist of all moneys deposited therein or transferred thereto according to law. The fund shall be maintained for payment of expenses of a school district attributable to financial contingencies as determined by the board.
History:
L. 2017, ch. 95, § 37; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5166 Same; disposition of revenue.

72-5166. Same; disposition of revenue.
(a) Except as otherwise provided in this section, any revenues of a school district, not required by law to be deposited in or credited to a specific fund, shall be deposited in or credited to any categorical fund of the school district or to the capital outlay fund of the school district.
(b) At the discretion of the board of education of a school district, revenues earned from the investment of an activity fund of the school district in accordance with the provisions of K.S.A. 12-1675, and amendments thereto, may be deposited in or credited to such activity fund.
(c) (1) At the discretion of the board and subject to subsection (c)(2), any revenues specified in subsections (a) and (b) may be deposited in or credited to the general fund of the school district in any school year for which the allotment system authorized under K.S.A. 75-3722, and amendments thereto, has been inaugurated and applied to appropriations made for state foundation aid, or in any school year for which any portion of the appropriations made for state foundation aid are lapsed by an act of the legislature.
(2) In no event may the amount of revenues deposited in or credited to the general fund of the school district under authority of subsection (c)(1) exceed an amount equal to the amount of the reduction in state foundation aid paid to the school district determined by the state board to be the result of application of the allotment system to the appropriations made for state foundation aid or of the lapse of any portion thereof by an act of the legislature.
(d) At the discretion of the board, revenues received by the school district from the federal government as the school district's share of the proceeds derived from sale by the federal government of its rights to oil, gas and other minerals located beneath the surface of lands within the school district's boundaries may be deposited in the bond and interest fund of the school district and used for the purposes of such fund. If at any time all indebtedness and obligations of such fund have been fully paid and canceled, the revenues authorized by this subsection to be deposited in such fund shall be disposed of as provided in subsection (a).
(e) To the extent that K.S.A. 72-1419 and 72-53,116 and K.S.A. 79-2958, and amendments thereto, conflict with this section, this section shall control.
History:
L. 2017, ch. 95, § 38; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5167 Same; transfers from general fund; limitations.

72-5167. Same; transfers from general fund; limitations.
(a) Any lawful transfer of moneys from the general fund of a school district to any other fund shall be an operating expense in the year the transfer is made. The board of education of a school district may transfer moneys from the general fund to any categorical fund of the school district in any school year.
(b) The board may transfer moneys from the general fund to the contingency reserve fund of the school district, subject to any limitations imposed upon the amount authorized to be maintained in the contingency reserve fund.
(c) The board may transfer moneys from the general fund to the:
(1) Capital outlay fund;
(2) special reserve fund;
(3) special liability expense fund; and
(4) textbook and student materials revolving fund.
(d) In each school year, the board may transfer to its general fund from any fund to which transfers from the general fund are authorized an amount not to exceed an amount equal to the amount transferred from the general fund to any such fund in the same school year.
History:
L. 2017, ch. 95, § 39; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5168 Same; expenditures not considered operating expenditures.

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, § 40; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5169 Same; operating expenditures in excess of general fund budget.

72-5169. Same; operating expenditures in excess of general fund budget.
If in any school year a school district expends an amount for operating expenses that exceeds its general fund budget, the state board shall determine the excess and deduct the same from amounts of state foundation aid payable to the school district during the next succeeding school year.
History:
L. 2017, ch. 95, § 41; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5174 Same; rules and regulations.

72-5174. Same; rules and regulations.
The state board may adopt rules and regulations for the administration of this act, including the classification of expenditures of school districts to ensure uniform reporting of operating expenses.
History:
L. 2017, ch. 95, § 46; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5175 Same; nonseverability.

72-5175. Same; nonseverability.
The provisions of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, shall not be severable. If any provision of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, is held to be invalid or unconstitutional by court order, all provisions of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, shall be null and void.
History:
L. 2017, ch. 95, § 47; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5176 Same; expiration.

72-5176. Same; expiration.
The Kansas school equity and enhancement act, K.S.A. 72-5131 through 72-5176, and amendments thereto, shall expire on July 1, 2027.
History:
L. 2017, ch. 95, § 48; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5177 Extraordinary declining enrollment state aid; application; approval of amount; school district extraordinary declining enrollment fund.

72-5177. Extraordinary declining enrollment state aid; application; approval of amount; school district extraordinary declining enrollment fund.
(a) Each school district may submit an application to the state board of education for approval of extraordinary declining enrollment state aid. Such application shall be submitted in such form and manner as prescribed by the state board, and shall include a description of the extraordinary decline in enrollment of the school district that is the basis for the application.
(b) The state board shall review all submitted applications and approve or deny any such application based on whether the applicant school district has demonstrated extraordinary declining enrollment since school year 2014-2015. As part of its review of an application, the state board may conduct a hearing and provide the applicant school district an opportunity to present testimony as to such school district's extraordinary declining enrollment. In reviewing the application, the state board shall consider the decrease in enrollment of the school district since school year 2014-2015.
(c) If the state board approves an application, it shall determine the amount of extraordinary declining enrollment state aid to be disbursed to the applicant school district from the school district extraordinary declining enrollment fund. In approving any application for extraordinary declining enrollment state aid, the state board may approve an amount of extraordinary declining enrollment state aid that is less than the amount the school district requested in the application. If the state board denies an application, then, within 15 days of such denial, the state board shall send written notice of such denial to the superintendent of such school district. All administrative proceedings pursuant to this section shall be conducted in accordance with the provisions of the Kansas administrative procedure act. Any action by the state board pursuant to this section shall be subject to review in accordance with the Kansas judicial review act.
(d) There is hereby established in the state treasury the school district extraordinary declining enrollment fund, which shall be administered by the state department of education. All expenditures from the school district extraordinary declining enrollment fund shall be used for the disbursement of extraordinary declining enrollment state aid as approved by the state board under this section. All expenditures from the school district extraordinary declining enrollment fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the state board of education, or the designee of the state board of education.
(e) The provisions of this section shall expire on July 1, 2018.
History:
L. 2017, ch. 95, § 51; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5179 ACT college entrance exams and workkeys assessments; payment of fees and costs; publication of exam information; report.

72-5179. ACT college entrance exams and workkeys assessments; payment of fees and costs; publication of exam information; report.
(a) The state board of education shall provide the ACT college entrance exam and the three ACT workkeys assessments that are required to earn a national career readiness certificate to each student enrolled in grades 11 and 12, and the pre-ACT college entrance exam to each student enrolled in grade nine. No student shall be required to pay any fees or costs to take any such exam or assessments. The state board shall not be required to provide more than one exam and three assessments for each student. The state board of education may enter into any contracts that are necessary to promote statewide cost savings to administer such exams and assessments.
(b) The Kansas department of education and each school district shall annually publish on their websites the times, dates and locations of the pre-ACT college entrance exam, the ACT college entrance exam and the ACT workkeys assessments that are offered in Kansas and information for students on how to register for such exams or assessments.
(c) Participation in the pre-ACT college entrance exam, the ACT college entrance exam or the ACT workkeys assessment shall be optional. Nothing in this section shall be construed to require any student to participate in such exams or assessments.
(d) On or before the first day of each regular legislative session, the state board of education shall prepare and submit a report to the senate standing committee on education and the house standing committee or any successor committees on education that includes the aggregate exam and assessment data for all students who were provided the exams and assessments pursuant to this section.
(e) As used in this section, "student" means any person who is regularly enrolled in any public school or accredited nonpublic school located in Kansas.
History:
L. 2019, ch. 19, § 4; L. 2021, ch. 114, § 23; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5191 Sixty-five percent of moneys to be spent on instruction.

72-5191.
Sixty-five percent of moneys to be spent on instruction.
(a) It is the public policy goal of the state of Kansas that at least 65% of the moneys appropriated, distributed or otherwise provided by the state to school districts shall be expended in the classroom or for instruction.
(b) All moneys attributable to the increase in the amount of base state aid per pupil under the provisions of this act shall be expended in the classroom or for instruction.
(c) The amount of moneys expended per pupil in the classroom or for instruction in school year 2005-2006, shall not be less than the amount of moneys expended per pupil for such purposes in school year 2004-2005, plus $35 per pupil.
(d) As used in this section, "instruction" means the activities dealing directly with the interaction between teachers and students and may be provided in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving cocurricular activities. Instruction also may be provided through the internet, television, radio, computer, multimedia telephone, correspondence that is delivered inside or outside the classroom and other teacher-student settings or through other approved media. Instruction also includes the activities of aides or classroom assistants of any type including, but not limited to, clerks, graders and teaching machines which assist in the instructional process.
History:
L. 2005, ch. 2, § 1 (Special Session); July 28.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5192 Appropriations for general and supplemental general state aid; priority in legislative budgeting process.

72-5192. Appropriations for general and supplemental general state aid; priority in legislative budgeting process.
The appropriation of moneys necessary to pay general state aid and supplemental general state aid under the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, and state aid for the provision of special education and related services under the special education for exceptional children act shall be given first priority in the legislative budgeting process and shall be paid first from existing state revenues.
History:
L. 2005, ch. 194, § 15; L. 2015, ch. 4, § 41; L. 2017, ch. 95, § 69; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 51 - School District State Aid › 72-5194 Required local option budget; consideration in determining adequacy of total school funding.

72-5194. Required local option budget; consideration in determining adequacy of total school funding.
(a) It is the public policy of the state of Kansas to require school districts to adopt a local option budget pursuant to K.S.A. 72-5143, and amendments thereto, as part of the system for finance of the educational interests of the state. Commencing in school year 2018-2019, all school districts shall have a local option budget that is at least 15% of such school district's total foundation aid.
(b) In any action challenging the adequacy of the state's provision for finance of the educational interests of the state, the aggregate amount of moneys provided for school districts from the adoption of a local option budget required under K.S.A. 72-5143(a), and amendments thereto, shall be included in determining the adequacy of the amount of total funding provided by the legislature in making suitable provision for finance of the educational interests of the state. The aggregate amount of moneys provided for school districts from the adoption of a local option budget in excess of the amount required under K.S.A. 72-5143(a), and amendments thereto, also may be included in determining the adequacy of the amount of total funding provided by the legislature in making suitable provision for finance of the educational interests of the state.
History:
L. 2018, ch. 70, § 1; July 1.
2023 Kansas Statutes › Chapter 72 - Schools › Article 52 - Assessed Valuation And Taxation For School District Finance Purposes › 72-5216 Property acquired by second-class cities under K.S.A. 3-404; taxation for school purposes.

72-5216.
Property acquired by second-class cities under K.S.A. 3-404; taxation for school purposes.
For the purposes of school finance and taxation, the levy of taxes and the allocation of assessed valuation of property acquired by cities under the provisions of K.S.A. 3-404 et seq. shall be made in the manner hereinafter provided in this act.
History: L. 1974, ch. 307, § 1; March 7.
2023 Kansas Statutes › Chapter 72 - Schools › Article 52 - Assessed Valuation And Taxation For School District Finance Purposes › 72-5217 Property acquired by two cities under K.S.A. 3-404; taxation for school district purposes, valuation, rate, allocation of proceeds.

72-5217. Property acquired by two cities under K.S.A. 3-404; taxation for school district purposes, valuation, rate, allocation of proceeds.
In the event that all of the property acquired by any two cities under the provisions of K.S.A. 3-404 et seq., and amendments thereto, is included within the territory of a unified school district in which only one of such cities is located:
(a) One-half of the assessed valuation of such property shall be assigned to each of the two school districts in which such cities are located for the purposes of determining the assessed valuation of each district for: (1) Supplemental state aid under K.S.A. 72-5145, and amendments thereto; and (2) payment from the school district capital improvements fund under K.S.A. 72-5462, and amendments thereto;
(b) The revenue to be received by each district under subsection (c) shall be used as a receipt by such district in computing its ad valorem tax requirement for each tax levy fund; and
(c) Such property shall be subject to taxation for school purposes at a rate equal to the aggregate of all rates imposed for school purposes upon property located within the school district in which such property is located, but one-half of the proceeds derived from such levy shall be allocated to each of the two school districts in which such cities are located.
History:
L. 1974, ch. 307, § 2; L. 1993, ch. 264, § 3; L. 2015, ch. 4, § 43; L. 2017, ch. 95, § 71; July 1.