SB 223--
=================================================================================
Session of 1997
SENATE BILL No. 223
By Committee on Education
2-6
----------------------------------------------------------------------------

9 AN ACT concerning school district finance; relating to local option budg- 10 ets; amending K.S.A. 1996 Supp. 72-6433 and repealing the existing 11 section; also repealing K.S.A. 1996 Supp. 72-6433a. 12 13 Be it enacted by the Legislature of the State of Kansas: 14 Section 1. K.S.A. 1996 Supp. 72-6433 is hereby amended to read as 15 follows: 72-6433. (a) (1) The board of any district may adopt a local option 16 budget in each school year for a period of time not to exceed four school 17 years in an amount not to exceed the state prescribed percentage of the 18 amount of state financial aid determined for the district in the school year 19 if the board of the district determines that adoption of such a budget 20 would be in the best interests of the district. No district may adopt a local 21 option budget under authority of this subsection until a resolution au- 22 thorizing adoption of such a budget is passed by the board and published 23 once in a newspaper having general circulation in the district. The reso- 24 lution shall be published in substantial compliance with the following 25 form: 26 Unified School District No. ______, 27 ____________ County, Kansas. 28 RESOLUTION 29 Be It Resolved that: 30 The board of education of the above-named school district shall be authorized to adopt 31 a local option budget in each school year for a period of time not to exceed ______ years 32 in an amount not to exceed ______% of the amount of state financial aid determined for 33 the current school year. The local option budget authorized by this resolution may be 34 adopted, unless a petition in opposition to the same, signed by not less than 5% of the 35 qualified electors of the school district, is filed with the county election officer of the home 36 county of the school district within 30 days after publication of this resolution. In the event 37 a petition is filed, the county election officer shall submit the question of whether adoption 38 of the local option budget shall be authorized to the electors of the school district at an 39 election called for the purpose or at the next general election, as is specified by the board 40 of education of the school district. 41 CERTIFICATE 42 This is to certify that the above resolution was duly adopted by the board of education of 43 Unified School District No. ______, ____________ County, Kansas, on the ______ day of SB 223
2

 1  _________, 19______.
 2
     ______________________________
 3                                                                                          Clerk of the board of
     education.
 4    All of the blanks in the resolution shall be appropriately filled. The
 5  blank preceding the word ``years'' shall be filled with a specific number,
 6  not to exceed the number 4, and the blank preceding the percentage
 7  symbol shall be filled with a specific number. No word shall be inserted
 8  in either of the blanks. The percentage specified in the resolution shall
 9  not exceed the state prescribed percentage. The resolution shall be pub-
10  lished once in a newspaper having general circulation in the school dis-
11  trict. If no petition as specified above is filed in accordance with the
12  provisions of the resolution, the board may adopt a local option budget.
13  If a petition is filed as provided in the resolution, the board may notify
14  the county election officer of the date of an election to be held to submit
15  the question of whether adoption of a local option budget shall be au-
16  thorized. If the board fails to notify the county election officer within 30
17  days after a petition is filed, the resolution shall be deemed abandoned
18  and no like resolution shall be adopted by the board within the nine
19  months following publication of the resolution.
20    (2)  If any district is authorized to adopt a local option budget, but
21  the board of such district chooses, in any year, not to adopt such a budget,
22  or chooses to adopt such budget in an amount less than the amount of
23  the district prescribed percentage of the amount of state financial aid in
24  any school year, such board of education may do so. If the board of any
25  district refrains from adopting a local option budget in any one or more
26  school years or refrains from budgeting the total amount authorized for
27  any one or more school years, the authority of such district to adopt a
28  local option budget shall not thereby be extended beyond the original
29  period specified in the resolution authorizing adoption of such budget,
30  nor shall the amount authorized to be budgeted in any succeeding school
31  year be increased thereby.
32    (3)  Whenever an initial resolution has been adopted under this sub-
33  section, and such resolution specified a lesser percentage than the state
34  prescribed percentage, the board of the district may adopt one or more
35  subsequent resolutions under the same procedure as provided for the
36  initial resolution and subject to the same conditions, and shall be author-
37  ized to increase the percentage as specified in any such subsequent res-
38  olution for the remainder of the period of time specified in the initial
39  resolution. Any percentage specified in a subsequent resolution or in sub-
40  sequent resolutions shall be limited so that the sum of the percentage
41  authorized in the initial resolution and the percentage authorized in the
42  subsequent resolution or in subsequent resolutions is not in excess of the
43  state prescribed percentage in any school year.
SB 223
                                     
3

 1    (4)  The board of any district that has adopted a local option budget
 2  and levied a tax under authority of K.S.A. 72-6435, and amendments
 3  thereto, may initiate, at any time after the final levy is certified to the
 4  county clerk under any current authorization, procedures to renew its
 5  authority to adopt a local option budget subject to the conditions and in
 6  the manner specified in provision (1) of this subsection and, at four-year
 7  intervals thereafter, may in like manner and subject to like conditions
 8  renew such authorization for successive four-year periods.
 9    (5)  As used in this subsection:
10    (A)  ``Authorized to adopt a local option budget'' means that a district
11  has adopted a resolution under this subsection, has published the same,
12  and either that the resolution was not protested or that it was protested
13  and an election was held by which the adoption of a local option budget
14  was approved.
15    (B)  ``District prescribed percentage'' means the percentage specified
16  in a resolution under which a district is authorized to adopt a local option
17  budget.  No such percentage shall exceed the state prescribed percentage.
18    (C)  ``State prescribed percentage'' means 25%.
19    (b) (1)  The board of any district to which the provisions of this sub-
20  section apply may adopt a local option budget in the 1997-98 each school
21  year if the board of the district determines that adoption of such a budget
22  would be in the best interests of the district. The adoption of a local option
23  budget in the 1997-98 school year under authority of this subsection shall
24  require a majority vote of the members of the board and shall require no
25  other procedure, authorization or approval. The provisions of this sub-
26  section apply to any district that is was authorized to adopt and that adopts
27  adopted a local option budget in the 1996-97 school year and, in order to
28  be authorized to adopt a local option budget in the 1997-98 any school
29  year succeeding the 1996-97 school year, would be required by operation
30  of this section prior to its amendment by this act to initiate procedures
31  to renew its authority to adopt a local option budget, subject to the con-
32  ditions and in the manner specified in subsection (a), after certifying to
33  the county clerk the final levy of a tax for the purpose of financing all or
34  a portion of the local option budget adopted in the 1996-97 school year
35  under the district's current authority.
36    (2)  The amount of a local option budget adopted by the board of a
37  district in the 1997-98 school year under authority of this subsection shall
38  not exceed an amount equal to the district prescribed percentage of the
39  amount of state financial aid determined for the district in the school
40  year. For the purposes of this provision, the term district prescribed per-
41  centage means the percentage specified in the resolution under which a
42  district is was authorized to adopt a local option budget in the 1996-97
43  school year.
SB 223
                                     
4

 1    (3)  To the extent the provisions of subsection (a) conflict with this
 2  subsection, the provisions of this subsection shall control.
 3    (4)  The provisions of this subsection shall expire on June 30, 1998.
 4    (c) (1)  There is hereby established in every district that adopts a local
 5  option budget a fund which shall be called the supplemental general fund.
 6  The fund shall consist of all amounts deposited therein or credited thereto
 7  according to law.
 8    (2)  Subject to the limitation imposed under provision (3), amounts in
 9  the supplemental general fund may be expended for any purpose for
10  which expenditures from the general fund are authorized or may be trans-
11  ferred to the general fund of the district or to any program weighted fund
12  or categorical fund of the district.
13    (3)  Amounts in the supplemental general fund may not be expended
14  nor transferred to the general fund of the district for the purpose of mak-
15  ing payments under any lease-purchase agreement involving the acqui-
16  sition of land or buildings which is entered into pursuant to the provisions
17  of K.S.A. 72-8225, and amendments thereto.
18    (4)  Any unexpended and unencumbered cash balance remaining in
19  the supplemental general fund of a district at the conclusion of any school
20  year in which a local option budget is adopted shall be disposed of as
21  provided in this subsection. If the district did not receive supplemental
22  general state aid in the school year and the district is authorized to adopt
23  a local option budget in the ensuing school year, the total amount of the
24  cash balance remaining in the supplemental general fund shall be main-
25  tained in such fund or transferred to the general fund of the district. If
26  such a district is not authorized to adopt a local option budget in the
27  ensuing school year, the total amount of the cash balance remaining in
28  the supplemental general fund shall be transferred to the general fund
29  of the district. If the district received supplemental general state aid in
30  the school year, transferred or expended the entire amount budgeted in
31  the local option budget for the school year, and is authorized to adopt a
32  local option budget in the ensuing school year, the total amount of the
33  cash balance remaining in the supplemental general fund shall be main-
34  tained in such fund or transferred to the general fund of the district. If
35  such a district is not authorized to adopt a local option budget in the
36  ensuing school year, the total amount of the cash balance remaining in
37  the supplemental general fund shall be transferred to the general fund
38  of the district. If the district received supplemental general state aid in
39  the school year, did not transfer or expend the entire amount budgeted
40  in the local option budget for the school year, and is not authorized to
41  adopt a local option budget in the ensuing school year, the total amount
42  of the cash balance remaining in the supplemental general fund shall be
43  transferred to the general fund of the district. If the district received
SB 223
                                     
5

 1  supplemental general state aid in the school year, did not transfer or
 2  expend the entire amount budgeted in the local option budget for the
 3  school year, and is authorized to adopt a local option budget in the en-
 4  suing school year, the state board shall determine the ratio of the amount
 5  of supplemental general state aid received to the amount of the local
 6  option budget of the district for the school year and multiply the total
 7  amount of the cash balance remaining in the supplemental general fund
 8  by such ratio. An amount equal to the amount of the product shall be
 9  transferred to the general fund of the district. The amount remaining in
10  the supplemental general fund may be maintained in such fund or trans-
11  ferred to the general fund of the district.
12    Sec. 2.  K.S.A. 1996 Supp. 72-6433 and 72-6433a are hereby re-
13  pealed.
14    Sec. 3.  This act shall take effect and be in force from and after its
15  publication in the statute book.