This bill amends existing laws regarding school district budgeting and accounting in Kansas. It mandates that school district budgets must include detailed expenditures and the actual amounts budgeted for the current, preceding, and second preceding years, reported at the object level. Additionally, if expenditures deviate by 10% or more from the budgeted amounts, the board of education is required to prepare a report explaining the deviation, which must be published by both the school district and the state department of education. The bill also requires school districts to account for expenditures at both the object and sub-object levels when possible.

Furthermore, the bill repeals several existing sections of law and introduces new requirements for the school district budget forms, including a separate table for salary expenditures and a summary of changes from the previous budget year. It specifies that starting January 1, 2026, school district budgets must include detailed information about expenditures, including any deviations from budgeted amounts. The bill aims to enhance transparency and accountability in school district financial reporting.

Statutes affected:
As introduced: 79-2926, 79-2927, 79-2927a, 72-1167, 72-1181