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 must 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 updates the requirements for the school district budget forms, which must now include specific tables outlining salary expenditures and provide a summary of the proposed budget, including changes from the previous year and estimated revenues. The bill repeals previous sections of law that are being replaced by these new requirements. Overall, the legislation 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