Kansas 2025-2026 Regular Session

Kansas Senate Bill SB140

Introduced
1/31/25  

Caption

Requiring school districts to provide certain information on school district annual budget forms.

Impact

The implications of SB140 are significant as they seek to standardize budgeting practices across school districts in Kansas. By compelling local districts to adhere to uniform reporting standards, the bill aims to enhance fiscal accountability and oversight. This measure is expected to provide clearer financial transparency to stakeholders, including parents, taxpayers, and state educational authorities. The inclusion of variability reports for budget deviations exceeding 10% for major expenditures (over $100,000) introduces a critical layer of scrutiny, thereby promoting fiscal discipline among educational authorities.

Summary

Senate Bill No. 140, referred to as SB140, mandates that school districts in Kansas enhance the transparency and comprehensiveness of their annual budget reports. This legislation requires school districts to provide a detailed account of their budget expenditures, including past and current financial data, specifically at the object and sub-object levels. The introduced measures aim to ensure that deviations from budgeted amounts are adequately reported and explained, thereby fostering accountability in educational financial management. Under the provisions of this bill, school districts will also be compelled to publish such reports on their websites.

Contention

Concerns may arise regarding the potential administrative burden placed on smaller school districts to comply with the stringent reporting requirements mandated by SB140. Critics may argue that the resources required to implement these changes could detract from educational expenditures and negatively impact school operations. Additionally, the enforcement mechanisms for compliance with the reporting requirements could lead to further scrutiny from state education authorities, stirring debate about the balance between ensuring accountability and allowing local control over budgeting processes.

Companion Bills

No companion bills found.

Previously Filed As

KS SB113

House Substitute for SB 113 by Committee on K-12 Education Budget - Making appropriations for the department of education for FY 23, FY 24 and FY 25; establishing the mental health intervention team program; authorizing certain students to participate in activities regulated by the Kansas state high school activities association; requiring school districts to post certain enrollment and academic information on school district websites; revising school district open-enrollment procedures; authorizing local school board members to receive compensation from their school district; authorizing current-year student enrollment for determinations of state foundation aid; continuing the 20 mill statewide tax levy for schools; amending the school districts that qualify for and the amount that school districts are able to levy pursuant to the cost-of-living weighting.

KS SB83

House Substitute for SB 83 by Committee on K-12 Education Budget - Making appropriations for the state department of education for FY 2024, establishing the sunflower education equity act to provide education savings accounts for qualified students, requiring school districts to provide a salary increase to all licensed teachers and defining enrollment of small school districts as the highest enrollment from the preceding four years under the Kansas school equity and enhancement act.

KS HB2176

Creating the Arkansas city area public library district act and the Udall area public library district act, requiring an election for the creation of such district and authorizing unified school districts No. 470 and 463 to levy a tax on behalf of such library district.

KS HB2726

Requiring school districts to provide timely implementation of an individualized education program and advanced enrollment for certain children who are new to such school district.

KS HB2650

Requiring each school district to establish an at-risk student accountability plan and to show academic improvement in certain student subgroups and students identified as eligible for at-risk programs, prohibiting the state board of education from revising the curriculum standards in English language arts and mathematics until 75% of all students achieve proficiency and requiring school districts to comply with all state laws and rules and regulations to maintain accreditation.

KS HB2359

Establishing the sunflower teacher-student mentor program within certain school districts to encourage students to pursue a teaching career.

KS HB2205

Creating the Udall area public library district act, requiring an election for the creation of such district and authorizing unified school district No. 463 to levy a tax on behalf of the library district.

KS HB2769

Requiring public schools and school districts to participate in federal meal programs and providing for reimbursement for free meals at all public schools and school districts.

KS HB2612

Requiring school districts to be in compliance with all state laws and rules and regulations to be accredited and requiring the state board of education to establish a process to challenge determinations of such compliance.

KS SB465

Authorizing school districts to levy an annual levy of up to two mills for the purposes of school building safety, security and compliance with the Americans with disabilities act and including such levy in the capital outlay state aid determination for such school districts.

Similar Bills

KS SB159

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

MS HB434

MAEP; increase adjustment to base student cost for at-risk students.

MS HB120

MAEP; increase adjustment to base student cost for at-risk students.

MS SB2364

Mississippi Adequate Education Program; bring forward provision related to.

MS SB2757

MAEP; increase adjustment to base student cost for at-risk students.

MS HB80

MAEP; increase adjustment to base student cost for at-risk students.

MS HB953

MAEP; increase adjustment to base student cost for at-risk students.

MS SB2420

Required local revenue in support of the Mississippi Adequate Education Program; revise computation of fee in lieu of taxes.