Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6434.Local option budget; supplemental generalstate aid; distribution, when; transfers to capital improvements fund andcapital outlay fund, when; amounts deemed to be state moneys.(a) In each school year, each district that has adopted a local option budgetis eligible for entitlement to an amount of supplemental general state aid.Except as provided byK.S.A. 2009 Supp.72-6434b, and amendmentsthereto, entitlement of a district to supplemental general state aid shallbe determinedby the state board as provided in this subsection. The state board shall:
(1) Determine the amount of the assessed valuation per pupil in the precedingschool year of each district in the state;
(2) rank the districts from low to high on the basis of the amounts ofassessed valuation per pupil determined under (1);
(3) identify the amount of the assessed valuation per pupil located at the81.2 percentile of the amounts ranked under (2);
(4) divide the assessed valuation per pupil of the district in the precedingschool year by the amount identified under (3);
(5) subtract the ratio obtained under (4) from 1.0. If the resulting ratioequals or exceeds 1.0, the eligibility of the district for entitlement tosupplemental general state aid shall lapse. If the resulting ratio is less than1.0, the district is entitled to receive supplemental general state aid in anamount which shall be determined by the state board by multiplying the amountof the local option budget of the district by such ratio. The product is theamount of supplemental general state aid the district is entitled to receivefor the school year.
(b) If the amount of appropriations for supplemental general state aid isless than the amount each district is entitled to receive for the school year,the state board shall prorate the amount appropriated among the districts inproportion to the amount each district is entitled to receive.
(c) The state board shall prescribe the dates upon which the distribution ofpayments of supplemental general state aid to school districts shall be due.Payments of supplemental general state aid shall be distributed to districts onthe dates prescribed by the state board. The state board shall certify to thedirector of accounts and reports the amount due each district, and the directorof accounts and reports shall draw a warrant on the state treasurer payable tothe treasurer of the district. Upon receipt of the warrant, the treasurer ofthe district shall credit the amount thereof to the supplemental general fundof the district to be used for the purposes of such fund.
(d) If any amount of supplemental general state aid that is due to be paidduring the month of June of a school year pursuant to the other provisions ofthis section is not paid on or before June 30 of such school year, then suchpayment shall be paid on or after the ensuing July 1, as soon as moneys areavailable therefor. Any payment of supplemental general state aid that is dueto be paid during the month of June of a school year and that is paid to schooldistricts on or after the ensuing July 1 shall be recorded and accounted for byschool districts as a receipt for the school year ending on the preceding June30.
(e) (1) Except as provided by paragraph (2), moneys received assupplemental general state aid shall be used to meet the requirements under theschool performance accreditation system adopted by the state board, to provideprograms and services required by law and to improve student performance.
(2) Amounts of supplemental general state aid attributable to any percentageover 25% of state financial aid determined for the current school year may betransferred to the capital improvements fund of the district and the capitaloutlay fund of the district if such transfers are specified in the resolutionauthorizing the adoption of a local option budget in excess of 25%.
(f) For the purposes of determining the total amount of state moneys paid toschool districts, all moneys appropriated as supplemental general state aidshall be deemed to be state moneys for educational and support services forschool districts.
Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6434.Local option budget; supplemental generalstate aid; distribution, when; transfers to capital improvements fund andcapital outlay fund, when; amounts deemed to be state moneys.(a) In each school year, each district that has adopted a local option budgetis eligible for entitlement to an amount of supplemental general state aid.Except as provided byK.S.A. 2009 Supp.72-6434b, and amendmentsthereto, entitlement of a district to supplemental general state aid shallbe determinedby the state board as provided in this subsection. The state board shall:
(1) Determine the amount of the assessed valuation per pupil in the precedingschool year of each district in the state;
(2) rank the districts from low to high on the basis of the amounts ofassessed valuation per pupil determined under (1);
(3) identify the amount of the assessed valuation per pupil located at the81.2 percentile of the amounts ranked under (2);
(4) divide the assessed valuation per pupil of the district in the precedingschool year by the amount identified under (3);
(5) subtract the ratio obtained under (4) from 1.0. If the resulting ratioequals or exceeds 1.0, the eligibility of the district for entitlement tosupplemental general state aid shall lapse. If the resulting ratio is less than1.0, the district is entitled to receive supplemental general state aid in anamount which shall be determined by the state board by multiplying the amountof the local option budget of the district by such ratio. The product is theamount of supplemental general state aid the district is entitled to receivefor the school year.
(b) If the amount of appropriations for supplemental general state aid isless than the amount each district is entitled to receive for the school year,the state board shall prorate the amount appropriated among the districts inproportion to the amount each district is entitled to receive.
(c) The state board shall prescribe the dates upon which the distribution ofpayments of supplemental general state aid to school districts shall be due.Payments of supplemental general state aid shall be distributed to districts onthe dates prescribed by the state board. The state board shall certify to thedirector of accounts and reports the amount due each district, and the directorof accounts and reports shall draw a warrant on the state treasurer payable tothe treasurer of the district. Upon receipt of the warrant, the treasurer ofthe district shall credit the amount thereof to the supplemental general fundof the district to be used for the purposes of such fund.
(d) If any amount of supplemental general state aid that is due to be paidduring the month of June of a school year pursuant to the other provisions ofthis section is not paid on or before June 30 of such school year, then suchpayment shall be paid on or after the ensuing July 1, as soon as moneys areavailable therefor. Any payment of supplemental general state aid that is dueto be paid during the month of June of a school year and that is paid to schooldistricts on or after the ensuing July 1 shall be recorded and accounted for byschool districts as a receipt for the school year ending on the preceding June30.
(e) (1) Except as provided by paragraph (2), moneys received assupplemental general state aid shall be used to meet the requirements under theschool performance accreditation system adopted by the state board, to provideprograms and services required by law and to improve student performance.
(2) Amounts of supplemental general state aid attributable to any percentageover 25% of state financial aid determined for the current school year may betransferred to the capital improvements fund of the district and the capitaloutlay fund of the district if such transfers are specified in the resolutionauthorizing the adoption of a local option budget in excess of 25%.
(f) For the purposes of determining the total amount of state moneys paid toschool districts, all moneys appropriated as supplemental general state aidshall be deemed to be state moneys for educational and support services forschool districts.
Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6434.Local option budget; supplemental generalstate aid; distribution, when; transfers to capital improvements fund andcapital outlay fund, when; amounts deemed to be state moneys.(a) In each school year, each district that has adopted a local option budgetis eligible for entitlement to an amount of supplemental general state aid.Except as provided byK.S.A. 2009 Supp.72-6434b, and amendmentsthereto, entitlement of a district to supplemental general state aid shallbe determinedby the state board as provided in this subsection. The state board shall:
(1) Determine the amount of the assessed valuation per pupil in the precedingschool year of each district in the state;
(2) rank the districts from low to high on the basis of the amounts ofassessed valuation per pupil determined under (1);
(3) identify the amount of the assessed valuation per pupil located at the81.2 percentile of the amounts ranked under (2);
(4) divide the assessed valuation per pupil of the district in the precedingschool year by the amount identified under (3);
(5) subtract the ratio obtained under (4) from 1.0. If the resulting ratioequals or exceeds 1.0, the eligibility of the district for entitlement tosupplemental general state aid shall lapse. If the resulting ratio is less than1.0, the district is entitled to receive supplemental general state aid in anamount which shall be determined by the state board by multiplying the amountof the local option budget of the district by such ratio. The product is theamount of supplemental general state aid the district is entitled to receivefor the school year.
(b) If the amount of appropriations for supplemental general state aid isless than the amount each district is entitled to receive for the school year,the state board shall prorate the amount appropriated among the districts inproportion to the amount each district is entitled to receive.
(c) The state board shall prescribe the dates upon which the distribution ofpayments of supplemental general state aid to school districts shall be due.Payments of supplemental general state aid shall be distributed to districts onthe dates prescribed by the state board. The state board shall certify to thedirector of accounts and reports the amount due each district, and the directorof accounts and reports shall draw a warrant on the state treasurer payable tothe treasurer of the district. Upon receipt of the warrant, the treasurer ofthe district shall credit the amount thereof to the supplemental general fundof the district to be used for the purposes of such fund.
(d) If any amount of supplemental general state aid that is due to be paidduring the month of June of a school year pursuant to the other provisions ofthis section is not paid on or before June 30 of such school year, then suchpayment shall be paid on or after the ensuing July 1, as soon as moneys areavailable therefor. Any payment of supplemental general state aid that is dueto be paid during the month of June of a school year and that is paid to schooldistricts on or after the ensuing July 1 shall be recorded and accounted for byschool districts as a receipt for the school year ending on the preceding June30.
(e) (1) Except as provided by paragraph (2), moneys received assupplemental general state aid shall be used to meet the requirements under theschool performance accreditation system adopted by the state board, to provideprograms and services required by law and to improve student performance.
(2) Amounts of supplemental general state aid attributable to any percentageover 25% of state financial aid determined for the current school year may betransferred to the capital improvements fund of the district and the capitaloutlay fund of the district if such transfers are specified in the resolutionauthorizing the adoption of a local option budget in excess of 25%.
(f) For the purposes of determining the total amount of state moneys paid toschool districts, all moneys appropriated as supplemental general state aidshall be deemed to be state moneys for educational and support services forschool districts.
