Requiring school district budget forms and summaries to include all expenditures of bond proceeds.
Impact
If enacted, SB 159 would modify existing statutes related to financial reporting in education, mandating a uniform system for recording and reporting the financial activities of school districts. This move aligns with best practices recommended by professional associations for educational finance, intending to standardize financial documentation across the state. By requiring detailed reporting on bond expenditure, the bill could facilitate better tracking of public funds, which may improve accountability within school districts and help maintain public trust.
Summary
Senate Bill 159 seeks to enhance budgeting and accounting practices within Kansas school districts by requiring budget forms and summaries to include comprehensive details regarding expenditures of bond proceeds. This legislation aims to promote greater transparency in school district finances by ensuring that all financial activities associated with bond funds are clearly documented and accessible. Specifically, the bill outlines mandatory inclusions in the budget summary, such as total expenditures, revenue sources, and detailed classifications of spending categories.
Contention
Supporters of SB 159 argue that requiring detailed disclosure of bond expenditures is essential for fiscal accountability and transparency, particularly given the significant public investment in local education. However, potential opposition may arise concerning the administrative burden this may place on school districts, particularly smaller districts with limited resources. Critics may express concerns that the added reporting requirements could divert funds away from instructional needs to cover compliance costs.
Notable_points
The bill mandates that each school district must publish on its website detailed budget summaries that include not only overall figures but also specific breakdowns of expenditures per pupil, ensuring that stakeholders have access to critical financial information. This requirement aims to engage taxpayers and parents in the oversight of educational finances, potentially fostering a more informed community discussion about school spending and priorities.
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.
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.
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.
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.
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.
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.
Requiring that each attendance center needs assessment be conducted by the local board of education and include input from board members, teachers, school site councils and school administrators and that board members receive certain state assessment data and identifying allocations of money in the school district budget and budget summary.
Revising the special education state aid statewide excess costs calculation to count additional funding, requiring the state board of education to determine each school district's excess costs and to establish a special education state aid equalization distribution schedule to distribute certain amounts of special education state aid and requiring school districts to transfer amounts attributable to the special education weighting from their supplemental general funds to their special education funds.
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.