12 AN ACT
concerning school district finance; relating to local option
budg-
13 ets; affecting the
definition of state prescribed percentage; amending
14 K.S.A. 1999 Supp.
72-6433 and repealing the existing section.
15
16 Be it enacted by the Legislature of the
State of Kansas:
17 Section
1. K.S.A. 1999 Supp. 72-6433 is hereby amended to read as
18 follows: 72-6433. (a) (1) The board of any
district may adopt a local option
19 budget in each school year,
commencing with the 1997-98 school year,
20 in an amount not to exceed an amount equal
to the district prescribed
21 percentage of the amount of state financial
aid determined for the district
22 in the school year. As used in this
provision the term district prescribed
23 percentage means:
24 (A) For any
district that was authorized to adopt and that adopted a
25 local option budget in the 1996-97 school
year and to which the provisions
26 of K.S.A. 1999 Supp. 72-6444, and
amendments thereto, do not apply in
27 the current school year, a percentage in
the 1997-98 school year that is
28 equal to the percentage specified
in the resolution under which the dis-
29 trict was authorized to adopt a
local option budget in the 1996-97 school
30 year, in the 1998-99 school year, a
percentage that is equal to 95% of the
31 percentage specified in the
resolution under which the district was au-
32 thorized to adopt a local option
budget in the 1996-97 school year, in the
33 1999-2000 school year, a percentage
that is equal to 90% of the percent-
34 age specified in the resolution
under which the district was authorized to
35 adopt a local option budget in the
1996-97 school year, in the 2000-01
36 school year, a percentage that is equal to
85% of the percentage specified
37 in the resolution under which the district
was authorized to adopt a local
38 option budget in the 1996-97 school year,
in the 2001-02 school year and
39 in each school year thereafter, a
percentage that is equal to 80% of the
40 percentage specified in the resolution
under which the district was au-
41 thorized to adopt a local option budget in
the 1996-97 school year;
42 (B) for any
district that was authorized to adopt and that adopted a
43 local option budget in the 1996-97 school
year and to which the provisions
44 of K.S.A. 1999 Supp. 72-6444, and
amendments thereto, apply in the
2
1 current school year, a percentage in
the 1997-98 school year that is equal
2 to the sum of the percentage
of the amount of state financial aid the
3 district was authorized to
budget in the preceding school year and 20%
4 of the percentage computed
for the district by the state board under the
5 provisions of K.S.A. 1999
Supp. 72-6444, and amendments thereto, a
6 percentage in the 1998-99
school year that is equal to the sum of the
7 percentage of the amount of
state financial aid the district was authorized
8 to budget in the preceding
school year and 40% of the percentage com-
9 puted for the district by the
state board under the provisions of K.S.A.
10 1999 Supp. 72-6444, and amendments
thereto, a percentage in the 1999-
11 2000 school year that is equal to
the sum of the percentage of the amount
12 of state financial aid the district
was authorized to budget in the preceding
13 school year and 60% of the
percentage computed for the district by the
14 state board under the provisions of
K.S.A. 1999 Supp. 72-6444, and
15 amendments thereto, a percentage in
the 2000-01 school year that is
16 equal to the sum of the percentage of the
amount of state financial aid
17 the district was authorized to budget in
the preceding school year and
18 80% of the percentage computed for the
district by the state board under
19 the provisions of K.S.A. 1999 Supp.
72-6444, and amendments thereto,
20 a percentage in the 2001-02 school year and
each school year thereafter
21 that is equal to the sum of the percentage
of the amount of state financial
22 aid the district was authorized to budget
in the preceding school year and
23 the percentage computed for the district by
the state board under the
24 provisions of K.S.A. 1999 Supp. 72-6444,
and amendments thereto;
25 (C) for any
district that was not authorized to adopt a local option
26 budget in the 1996-97 school year and to
which the provisions of K.S.A.
27 1999 Supp. 72-6444, and amendments thereto,
apply in the current
28 school year, a percentage in the
1997-98 school year that is equal to 20%
29 of the percentage computed for the
district by the state board under the
30 provisions of K.S.A. 1999 Supp.
72-6444, and amendments thereto, a
31 percentage in the 1998-99 school
year that is equal to the sum of the
32 percentage of the amount of state
financial aid the district was authorized
33 to budget in the preceding school
year and 40% of the percentage com-
34 puted for the district by the state
board under the provisions of K.S.A.
35 1999 Supp. 72-6444, and amendments
thereto, a percentage in the 1999-
36 2000 school year that is equal to
the sum of the percentage of the amount
37 of state financial aid the district
was authorized to budget in the preceding
38 school year and 60% of the
percentage computed for the district by the
39 state board under the provisions of
K.S.A. 1999 Supp. 72-6444, and
40 amendments thereto, a percentage in
the 2000-01 school year that is
41 equal to the sum of the percentage of the
amount of state financial aid
42 the district was authorized to budget in
the preceding school year and
43 80% of the percentage computed for the
district by the state board under
3
1 the provisions of K.S.A. 1999 Supp.
72-6444, and amendments thereto,
2 a percentage in the 2001-02 school
year and each school year thereafter
3 that is equal to the sum of the
percentage of the amount of state financial
4 aid the district was authorized to
budget in the preceding school year and
5 the percentage computed for the
district by the state board under the
6 provisions of K.S.A. 1999 Supp.
72-6444, and amendments thereto;
7 (D) for any
district to which the provisions of K.S.A. 1999 Supp. 72-
8 6444, and amendments thereto, applied
in the 1997-98 school year and
9 to which the provisions of K.S.A.
1999 Supp. 72-6444, and amendments
10 thereto, do not apply in the current school
year, commencing with the
11 1998-99 school year,
because an increase in the amount budgeted by the
12 district in its local option budget as
authorized by a resolution adopted
13 under the provisions of subsection (b)
causes the actual amount per pupil
14 budgeted by the district in the preceding
school year as determined for
15 the district under provision (1) of
subsection (a) of K.S.A. 1999 Supp. 72-
16 6444, and amendments thereto, to equal or
exceed the average amount
17 per pupil of general fund budgets and local
option budgets computed by
18 the state board under whichever of the
provisions (7) through (10) of
19 subsection (a) of K.S.A. 1999 Supp.
72-6444, and amendments thereto,
20 is applicable to the district's enrollment
group, a percentage that is equal
21 to the percentage of the amount of state
financial aid the district was
22 authorized to budget in the preceding
school year if the resolution au-
23 thorized the district to increase its local
option budget on a continuous
24 and permanent basis. If the resolution that
authorized the district to in-
25 crease its local option budget specified a
definite period of time for which
26 the district would retain its authority to
increase the local option budget
27 and such authority lapses at the conclusion
of such period and is not
28 renewed, the term district prescribed
percentage means a percentage that
29 is equal to the percentage of the amount of
state financial aid the district
30 was authorized to budget in the preceding
school year less the percentage
31 of increase that was authorized by the
resolution unless the loss of the
32 percentage of increase that was authorized
by the resolution would cause
33 the actual amount per pupil budgeted by the
district to be less than the
34 average amount per pupil of general fund
budgets and local option budg-
35 ets computed by the state board under
whichever of the provisions (7)
36 through (10) of subsection (a) of K.S.A.
1999 Supp. 72-6444, and amend-
37 ments thereto, is applicable to the
district's enrollment group, in which
38 case, the term district prescribed
percentage means a percentage that is
39 equal to the percentage of the amount of
state financial aid the district
40 was authorized to budget in the preceding
school year less the percentage
41 of increase that was authorized by the
resolution plus a percentage which
42 shall be computed for the district by the
state board in accordance with
43 the provisions of K.S.A. 1999 Supp.
72-6444, and amendments thereto,
4
1 except that, in making the
determination of the actual amount per pupil
2 budgeted by the district in the
preceding school year, the state board shall
3 exclude the percentage of increase
that was authorized by the resolution.
4 (2)
(A) Subject to the provisions of subpart (B), the adoption of
a
5 local option budget under authority
of this subsection shall require a
6 majority vote of the members of the
board and shall require no other
7 procedure, authorization or
approval.
8 (B) In lieu
of utilizing the authority granted by subpart (A) for adop-
9 tion of a local option budget, the
board of a district may pass a resolution
10 authorizing adoption of such a budget and
publish such resolution once
11 in a newspaper having general circulation
in the district. The resolution
12 shall be published in substantial
compliance with the following form:
13 Unified School District No. ____,
14
________ County, Kansas.
15
RESOLUTION
16 Be It Resolved that:
17 The board of education
of the above-named school district shall be authorized to adopt
18 a local option budget in each school year
for a period of time not to exceed __ years in
19 an amount not to exceed __% of the amount
of state financial aid determined for the
20 current school year. The local option
budget authorized by this resolution may be adopted,
21 unless a petition in opposition to the
same, signed by not less than 5% of the qualified
22 electors of the school district, is filed
with the county election officer of the home county
23 of the school district within 30 days after
publication of this resolution. In the event a petition
24 is filed, the county election officer shall
submit the question of whether adoption of the
25 local option budget shall be authorized to
the electors of the school district at an election
26 called for the purpose or at the next
general election, as is specified by the board of education
27 of the school district.
28
CERTIFICATE
29 This is to certify
that the above resolution was duly adopted by the board of
education of
30 Unified School District No. __, ________
County, Kansas, on the __ day
31 of ____, 19__.
32
__________________
33
Clerk of the board of education.
34 All of the blanks in
the resolution shall be appropriately filled. The
35 blank preceding the word "years" shall be
filled with a specific number,
36 and the blank preceding the percentage
symbol shall be filled with a
37 specific number. No word shall be inserted
in either of the blanks. The
38 percentage specified in the resolution
shall not exceed the district pre-
39 scribed percentage. The resolution shall be
published once in a news-
40 paper having general circulation in the
school district. If no petition as
41 specified above is filed in accordance with
the provisions of the resolution,
42 the board may adopt a local option budget.
If a petition is filed as provided
43 in the resolution, the board may notify the
county election officer of the
5
1 date of an election to be held to
submit the question of whether adoption
2 of a local option budget shall be
authorized. If the board fails to notify
3 the county election officer within 30
days after a petition is filed, the
4 resolution shall be deemed abandoned
and no like resolution shall be
5 adopted by the board within the nine
months following publication of the
6 resolution. If any district is
authorized to adopt a local option budget
7 under this subpart, but the board of
such district chooses, in any school
8 year, not to adopt such a budget or
chooses, in any school year, to adopt
9 such budget in an amount less than
the amount of the district prescribed
10 percentage of the amount of state financial
aid in any school year, such
11 board of education may so choose. If the
board of any district refrains
12 from adopting a local option budget in any
one or more school years or
13 refrains from budgeting the total amount
authorized for any one or more
14 school years, the authority of such
district to adopt a local option budget
15 shall not be extended by such refrainment
beyond the period specified
16 in the resolution authorizing adoption of
such budget, nor shall the
17 amount authorized to be budgeted in any
succeeding school year be in-
18 creased by such refrainment. Whenever an
initial resolution has been
19 adopted under this subpart, and such
resolution specified a lesser per-
20 centage than the district prescribed
percentage, the board of the district
21 may adopt one or more subsequent
resolutions under the same procedure
22 as provided for the initial resolution and
subject to the same conditions,
23 and shall be authorized to increase the
percentage as specified in any
24 such subsequent resolution for the
remainder of the period of time spec-
25 ified in the initial resolution. Any
percentage specified in a subsequent
26 resolution or in subsequent resolutions
shall be limited so that the sum
27 of the percentage authorized in the initial
resolution and the percentage
28 authorized in the subsequent resolution or
in subsequent resolutions is
29 not in excess of the district prescribed
percentage in any school year. The
30 board of any district that has been
authorized to adopt a local option
31 budget under this subpart and levied a tax
under authority of K.S.A. 72-
32 6435, and amendments thereto, may initiate,
at any time after the final
33 levy is certified to the county clerk under
any current authorization, pro-
34 cedures to renew its authority to adopt a
local option budget in the man-
35 ner specified in this subpart or may
utilize the authority granted by sub-
36 part (A). As used in this subpart, the term
"authorized to adopt a local
37 option budget" means that a district has
adopted a resolution under this
38 subpart, has published the same, and either
that the resolution was not
39 protested or that it was protested and an
election was held by which the
40 adoption of a local option budget was
approved.
41 (3) The
provisions of this subsection are subject to the provisions of
42 subsections (b) and (c).
43 (b) (1) The
board of any district that adopts a local option budget
6
1 under subsection (a) may increase the
amount of such budget in each
2 school year, commencing with
the 1997-98 school year, in an amount
3 which together with the percentage of
the amount of state financial aid
4 budgeted under subsection (a) does
not exceed the state prescribed per-
5 centage of the amount of state
financial aid determined for the district in
6 the school year if the board of the
district determines that an increase in
7 such budget would be in the best
interests of the district.
8 (2) No
district may increase a local option budget under authority of
9 this subsection until: (A) A
resolution authorizing such an increase is
10 passed by the board and published once in a
newspaper having general
11 circulation in the district; or (B) the
question of whether the board shall
12 be authorized to increase the local option
budget has been submitted to
13 and approved by the qualified electors of
the district at a special election
14 called for the purpose. Any such election
shall be noticed, called and held
15 in the manner provided by K.S.A. 10-120,
and amendments thereto, for
16 the noticing, calling and holding of
elections upon the question of issuing
17 bonds under the general bond law. The
notice of such election shall state
18 the purpose for and time of the election,
and the ballot shall be designed
19 with the question of whether the board of
education of the district shall
20 be continuously and permanently authorized
to increase the local option
21 budget of the district in each school year
by a percentage which together
22 with the percentage of the amount of state
financial aid budgeted under
23 subsection (a) does not exceed the state
prescribed percentage in any
24 school year. If a majority of the qualified
electors voting at the election
25 approve authorization of the board to
increase the local option budget,
26 the board shall have such authority. If a
majority of the qualified electors
27 voting at the election are opposed to
authorization of the board to increase
28 the local option budget, the board shall
not have such authority and no
29 like question shall be submitted to the
qualified electors of the district
30 within the nine months following the
election.
31 (3)
(A) Subject to the provisions of subpart (B), a resolution
author-
32 izing an increase in the local option
budget of a district shall state that
33 the board of education of the district
shall be authorized to increase the
34 local option budget of the district in each
school year in an amount not
35 to exceed __% of the amount of state
financial aid determined for the
36 current school year and that the percentage
of increase may be reduced
37 so that the sum of the percentage of the
amount of state financial aid
38 budgeted under subsection (a) and the
percentage of increase specified
39 in the resolution does not exceed the state
prescribed percentage in any
40 school year. The blank preceding the
percentage symbol shall be filled
41 with a specific number. No word shall be
inserted in the blank. The
42 resolution shall specify a definite period
of time for which the board shall
43 be authorized to increase the local option
budget and such period of time
7
1 shall be expressed by the specific
number of school years for which the
2 board shall retain its authority to
increase the local option budget. No
3 word shall be used to express the
number of years for which the board
4 shall be authorized to increase the
local option budget.
5 (B) In lieu
of the requirements of subpart (A) and at the discretion
6 of the board, a resolution
authorizing an increase in the local option
7 budget of a district may state that
the board of education of the district
8 shall be continuously and permanently
authorized to increase the local
9 option budget of the district in each
school year by a percentage which
10 together with the percentage of the amount
of state financial aid budgeted
11 under subsection (a) does not exceed the
state prescribed percentage in
12 any school year.
13 (4) A resolution
authorizing an increase in the local option budget of
14 a district shall state that the amount of
the local option budget may be
15 increased as authorized by the resolution
unless a petition in opposition
16 to such increase, signed by not less than
5% of the qualified electors of
17 the school district, is filed with the
county election officer of the home
18 county of the school district within 30
days after publication. If no petition
19 is filed in accordance with the provisions
of the resolution, the board is
20 authorized to increase the local option
budget of the district. If a petition
21 is filed as provided in the resolution, the
board may notify the county
22 election officer of the date of an election
to be held to submit the question
23 of whether the board shall be authorized to
increase the local option
24 budget of the district. If the board fails
to notify the county election officer
25 within 30 days after a petition is filed,
the resolution shall be deemed
26 abandoned and no like resolution shall be
adopted by the board within
27 the nine months following publication of
the resolution.
28 (5) The
requirements of provision (2) do not apply to any district that
29 is continuously and permanently authorized
to increase the local option
30 budget of the district. An increase in the
amount of a local option budget
31 by such a district shall require a majority
vote of the members of the
32 board and shall require no other procedure,
authorization or approval.
33 (6) If any
district is authorized to increase a local option budget, but
34 the board of such district chooses, in any
school year, not to adopt or
35 increase such budget or chooses, in any
school year, to adopt or increase
36 such budget in an amount less than the
amount authorized, such board
37 of education may so choose. If the board of
any district refrains from
38 adopting or increasing a local option
budget in any one or more school
39 years or refrains from budgeting the total
amount authorized for any one
40 or more school years, the amount authorized
to be budgeted in any suc-
41 ceeding school year shall not be increased
by such refrainment, nor shall
42 the authority of the district to increase
its local option budget be extended
43 by such refrainment beyond the period of
time specified in the resolution
8
1 authorizing an increase in the local
option budget if the resolution spec-
2 ified such a period of time.
3
(7) Whenever an initial resolution has been adopted under this
sub-
4 section, and such resolution
specified a percentage which together with
5 the percentage of the amount of state
financial aid budgeted under sub-
6 section (a) is less than the state
prescribed percentage, the board of the
7 district may adopt one or more
subsequent resolutions under the same
8 procedure as provided for the initial
resolution and shall be authorized
9 to increase the percentage as
specified in any such subsequent resolution.
10 If the initial resolution specified a
definite period of time for which the
11 district is authorized to increase its
local option budget, the authority to
12 increase such budget by the percentage
specified in any subsequent res-
13 olution shall be limited to the remainder
of the period of time specified
14 in the initial resolution. Any percentage
specified in a subsequent reso-
15 lution or in subsequent resolutions shall
be limited so that the sum of the
16 percentage authorized in the initial
resolution and the percentage au-
17 thorized in the subsequent resolution or in
subsequent resolutions to-
18 gether with the percentage of the amount of
state financial aid budgeted
19 under subsection (a) is not in excess of
the state prescribed percentage
20 in any school year.
21 (8)
(A) Subject to the provisions of subpart (B), the board of
any
22 district that has adopted a local option
budget under subsection (a), has
23 been authorized to increase such budget
under a resolution which spec-
24 ified a definite period of time for
retention of such authorization, and has
25 levied a tax under authority of K.S.A.
72-6435, and amendments thereto,
26 may initiate, at any time after the final
levy is certified to the county clerk
27 under any current authorization, procedures
to renew the authority to
28 increase the local option budget subject to
the conditions and in the
29 manner specified in provisions (2) and (3)
of this subsection.
30 (B) The
provisions of subpart (A) do not apply to the board of any
31 district that is continuously and
permanently authorized to increase the
32 local option budget of the district.
33 (9) As used in
this subsection:
34 (A) "Authorized
to increase a local option budget" means either that
35 a district has held a special election
under provision (2)(B) by which au-
36 thority of the board to increase a local
option budget was approved, or
37 that a district has adopted a resolution
under provision (2) (A), has pub-
38 lished the same, and either that the
resolution was not protested or that
39 it was protested and an election was held
by which the authority of the
40 board to increase a local option budget was
approved.
41 (B) "State
prescribed percentage" means 25%.
42 (c) To the extent
the provisions of the foregoing subsections conflict
43 with this subsection, this subsection shall
control. Any district that is au-
9
1 thorized to adopt a local option
budget in the 1997-98 school year under
2 a resolution which authorized the
adoption of such budget in accordance
3 with the provisions of this section
prior to its amendment by this act may
4 continue to operate under such
resolution for the period of time specified
5 in the resolution or may abandon the
resolution and operate under the
6 provisions of this section as amended
by this act. Any such district shall
7 operate under the provisions of this
section as amended by this act after
8 the period of time specified in the
resolution has expired.
9 (d)
(1) To the extent the provisions of the foregoing subsections
con-
10 flict with this subsection, this
subsection shall control.
11 (2) For any
district to which the provisions of this subsection apply,
12 the term "state prescribed percentage"
means 35%. The provisions of this
13 subsection apply to any district which
(A) Is continuously and perma-
14 nently authorized to adopt a local
option budget in each school year in
15 an amount equal to the state prescribed
percentage, as such term is de-
16 fined in subsection (b)(9), of the
amount of state financial aid determined
17 for the school year; and (B) has
experienced declining enrollment in three
18 of the four school years immediately
preceding the current school year;
19 and (C) is authorized in accordance with
the provisions of this subsection
20 to adopt a local option budget in an
amount not to exceed the state pre-
21 scribed percentage, as defined in this
subsection, of the amount of state
22 financial aid determined for the school
year.
23 (3) The
adoption of a local option budget under authority of this
sub-
24 section shall require the board to pass
a resolution authorizing adoption
25 of such a budget and to publish the
resolution once in a newspaper having
26 general circulation in the district. The
resolution shall state that the au-
27 thorization to adopt such a budget shall
be permanent and continuous
28 and shall be published in substantial
compliance with the following form:
29 Unified School District No. __,
30
________ County, Kansas.
31
RESOLUTION
32 Be It Resolved that:
33 The board of
education of the above-named school district shall be authorized to
adopt a
34 local option budget, permanently and
continuously, in an amount not to exceed 35% of the
35 amount of state financial aid determined
for the current school year. The amount of the local
36 option budget authorized to be adopted
by this resolution is an increase, not to exceed 10%,
37 in the amount of the local option budget
currently authorized by such board which is 25%
38 of the amount of state financial aid
determined for the current school year. The local option
39 budget authorized by this resolution may
be adopted unless a petition in opposition to the
40 same, signed by not less than 5% of the
qualified electors of the school district, is filed with
41 the county election officer of the home
county of the school district within 30 days after the
42 publication of this resolution. In the
event that a petition is filed, the county election officer
43 shall submit the question of whether
adoption of a local option budget shall be authorized
10
1 in accordance with the provisions
of this resolution to the electors of the school district
at
2 an election called for the purpose
or at the next general election, as is specified by the
board
3 of education of the school
district.
4
CERTIFICATE
5 This is to
certify that the above resolution was duly adopted by the board of
education of
6 Unified School District No. __,
________ County, Kansas, on the __ day
7 of ____, 20__.
8
__________________
9
Clerk of the board of education.
10 All of the
blanks in the resolution shall be appropriately filled. If
no
11 petition as specified above is filed in
accordance with the provisions of
12 the resolution, the resolution adopting
the local option budget shall be-
13 come effective. If a petition is filed
as provided in the resolution, the board
14 may notify the county election officer
of the date of an election to be held
15 to submit the question of whether
adoption of the local option budget shall
16 be authorized. If the board fails to
notify the county election officer within
17 30 days after a petition is filed, the
resolution shall be deemed abandoned
18 and of no force and effect and no like
resolution shall be adopted by the
19 board within the nine months following
publication of the resolution. If
20 a majority of the votes cast in an
election conducted pursuant to this
21 provision are in favor of the resolution
then such resolution shall be ef-
22 fective on the date of such election. If
a majority of the votes cast are not
23 in favor of the resolution, the
resolution shall be deemed of no effect and
24 no like resolution shall be adopted by
the board within the nine months
25 following such election.
26 (d)(e) (1) There is hereby established in every
district that adopts a
27 local option budget a fund which shall be
called the supplemental general
28 fund. The fund shall consist of all amounts
deposited therein or credited
29 thereto according to law.
30 (2) Subject to
the limitation imposed under provision (3), amounts in
31 the supplemental general fund may be
expended for any purpose for
32 which expenditures from the general fund
are authorized or may be trans-
33 ferred to the general fund of the district
or to any program weighted fund
34 or categorical fund of the district.
35 (3) Amounts in
the supplemental general fund may not be expended
36 nor transferred to the general fund of the
district for the purpose of
37 making payments under any lease-purchase
agreement involving the ac-
38 quisition of land or buildings which is
entered into pursuant to the pro-
39 visions of K.S.A. 72-8225, and amendments
thereto.
40 (4) Any
unexpended and unencumbered cash balance remaining in
41 the supplemental general fund of a district
at the conclusion of any school
42 year in which a local option budget is
adopted shall be disposed of as
43 provided in this subsection. If the
district did not receive supplemental
11
1 general state aid in the school year
and the board of the district deter-
2 mines that it will be necessary to
adopt a local option budget in the en-
3 suing school year, the total amount
of the cash balance remaining in the
4 supplemental general fund shall be
maintained in such fund or trans-
5 ferred to the general fund of the
district. If the board of such a district
6 determines that it will not be
necessary to adopt a local option budget in
7 the ensuing school year, the total
amount of the cash balance remaining
8 in the supplemental general fund
shall be transferred to the general fund
9 of the district. If the district
received supplemental general state aid in
10 the school year, transferred or expended
the entire amount budgeted in
11 the local option budget for the school
year, and determines that it will be
12 necessary to adopt a local option budget in
the ensuing school year, the
13 total amount of the cash balance remaining
in the supplemental general
14 fund shall be maintained in such fund or
transferred to the general fund
15 of the district. If such a district
determines that it will not be necessary
16 to adopt a local option budget in the
ensuing school year, the total amount
17 of the cash balance remaining in the
supplemental general fund shall be
18 transferred to the general fund of the
district. If the district received
19 supplemental general state aid in the
school year, did not transfer or
20 expend the entire amount budgeted in the
local option budget for the
21 school year, and determines that it will
not be necessary to adopt a local
22 option budget in the ensuing school year,
the total amount of the cash
23 balance remaining in the supplemental
general fund shall be transferred
24 to the general fund of the district. If the
district received supplemental
25 general state aid in the school year, did
not transfer or expend the entire
26 amount budgeted in the local option budget
for the school year, and
27 determines that it will be necessary to
adopt a local option budget in the
28 ensuing school year, the state board shall
determine the ratio of the
29 amount of supplemental general state aid
received to the amount of the
30 local option budget of the district for the
school year and multiply the
31 total amount of the cash balance remaining
in the supplemental general
32 fund by such ratio. An amount equal to the
amount of the product shall
33 be transferred to the general fund of the
district. The amount remaining
34 in the supplemental general fund may be
maintained in such fund or
35 transferred to the general fund of the
district.
36 Sec. 2. K.S.A. 1999 Supp.
72-6433 is hereby repealed.
37 Sec. 3. This act shall
take effect and be in force from and after its
38 publication in the statute book.