Bill
Bill > SB140
KS SB140
Requiring school districts to provide certain information on school district annual budget forms.
summary
Introduced
01/31/2025
01/31/2025
In Committee
02/03/2025
02/03/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT concerning school districts; relating to school district budgeting and accounting; requiring school district budgets to include expenditures and the actual amount budgeted for the current, preceding and second preceding years; requiring such information to be reported at the object-level; requiring the board of education of a school district to prepare and include a report when an item's expenditure deviates by 10% or more from the actual amount budgeted for such item or when the amount budgeted for an item in the ensuing year deviates by 10% or more from the amount expended upon such item in the current year; requiring any such report to be published by the school district and the state department of education; requiring school districts to account for expenditures at the object level and further account for expenditures at the sub-object level when possible; amending K.S.A. 79-2926, 79-2927 and 79-2927a and K.S.A. 2024 Supp. 72-1167 and repealing the existing sections.
AI Summary
This bill requires Kansas school districts to provide more detailed and transparent budget information starting January 1, 2026. Specifically, school districts must include budget forms that show expenditures at the "object level" (a standardized accounting category) for the current, preceding, and second preceding years, displaying both the originally budgeted amounts and actual expenditures. If any budget item exceeding $100,000 deviates by 10% or more from its original budget, or if a budgeted item for the upcoming year differs by 10% from the current year's estimated expenditures, the school district must prepare a written explanation for that deviation. These detailed budget reports must be published by both the individual school district and the state department of education, enhancing financial transparency and allowing the public to more easily understand how school funds are being allocated and spent. The bill also requires school districts to record expenditures at both the object and sub-object levels when possible, providing an even more granular view of financial information. These changes aim to improve accountability and provide stakeholders with clearer insights into school district budgeting practices.
Committee Categories
Education
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Education (S)
Last Action
Senate Referred to Committee on Education (on 02/03/2025)
Official Document
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://kslegislature.gov/li/b2025_26/measures/sb140/ |
| Fiscal Note - Ficsal Note: As introduced | https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_sb140_00_0000.pdf |
| BillText | https://kslegislature.gov/li/b2025_26/measures/documents/sb140_00_0000.pdf |
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