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