(1) "State prescribed percentage" means 31% of state financial aid of the district in the current school year.
(2) "Authorized to adopt a local option budget" means that a district has adopted a resolution under this section, has published the same, and either the resolution was not protested or it was protested and an election was held by which the adoption of a local option budget was approved.
(b) In each school year, the board of any district may adopt a local option budget which does not exceed the state prescribed percentage.
(c) Subject to the limitation of subsection (b), in each school year, the board of any district may adopt, by resolution, a local option budget in an amount not to exceed:
(1) (A) The amount which the board was authorized to adopt in accordance with the provisions of this section in effect prior to its amendment by this act; plus
(B) the amount which the board was authorized to adopt pursuant to any resolution currently in effect; plus
(C) the amount which the board was authorized to adopt pursuant to K.S.A. 72-6444, and amendments thereto, if applicable to the district; or
(2) the state-wide average for the preceding school year as determined by the state board pursuant to subsection (j).
Except as provided by subsection (e), the adoption of a resolution pursuant to this subsection shall require a majority vote of the members of the board. Such resolution shall be effective upon adoption and shall require no other procedure, authorization or approval.
(d) If the board of a district desires to increase its local option budget
authority above the amount authorized under subsection (c) or if the board was
not authorized to adopt a local option budget in 2006-2007, the board may
adopt, by resolution, such budget in an amount not to exceed the state
prescribed percentage. The adoption of a resolution pursuant to this subsection
shall require a majority vote of the members of the board. The resolution shall
be published at least once in a newspaper having general circulation in the
district. The resolution shall be published in substantial compliance with the
following form:
Unified School District No.____,
Be It Resolved that:
The board of education of the above-named school district shall be authorized
to adopt a local option budget in each school year in an amount not to exceed
____% of the amount of state financial aid. The local option budget authorized
by this resolution may be adopted, unless a petition in opposition to the same,
signed by not less than 5% of the qualified electors of the school district, is
filed with the county election officer of the home county of the school
district within 30 days after publication of this resolution. If a petition is
filed, the county election officer shall submit the question of whether
adoption of the local option budget shall be authorized to the electors of the
school district at an election called for the purpose or at the next general
election, as is specified by the board of education of the school district.
This is to certify that the above resolution was duly adopted by the board
of education of unified School District No._____, __________ County, Kansas, on
the ____ day of ____________, _____.
All of the blanks in the resolution shall be filled as is appropriate. If a
sufficient petition is not filed, the board may adopt a local option budget. If
a sufficient petition is filed, the board may notify the county election
officer of the date of an election to be held to submit the question of whether
adoption of a local option budget shall be authorized. Any such election shall
be noticed, called and held in the manner provided by K.S.A. 10-120, and
amendments thereto. If the board fails to notify the county election officer
within 30 days after a sufficient petition is filed, the resolution shall be
deemed abandoned and no like resolution shall be adopted by the board within
the nine months following publication of the resolution.
(e) Any resolution authorizing the adoption of a local option budget in
excess of 30% of the state financial aid of the district in the current school
year shall not become effective unless such resolution has been submitted to
and approved by a majority of the qualified electors of the school district
voting at an election called and held thereon. The election shall be called and
held in the manner provided by K.S.A. 10-120, and amendments thereto.
(f) Unless specifically stated otherwise in the resolution, the authority to
adopt a local option budget shall be continuous and permanent. The board of any
district which is authorized to adopt a local option budget may choose not to
adopt such a budget or may adopt a budget in an amount less than the amount
authorized. If the board of any district whose authority to adopt a local
option budget is not continuous and permanent refrains from adopting a local
option budget, the authority of such district to adopt a local option budget
shall not be extended by such refrainment beyond the
period specified in the resolution authorizing adoption of such budget.
(g) The board of any district may initiate procedures to renew or increase
the authority to adopt a local option budget at any time during a school year
after the tax levied pursuant to K.S.A. 72-6435, and amendments thereto, is
certified to the county clerk under any existing authorization.
(h) The board of any district that is authorized to adopt a local option
budget prior to the effective date of this act under a resolution which
authorized the adoption of such budget in accordance with the provisions of
this section in effect prior to its amendment by this act may continue to
operate under
such resolution for the period of time specified in the resolution or may
abandon the resolution and operate under the provisions of this section as
amended by this act. Any such district shall operate under the provisions of
this section as amended by this act after the period of time specified in the
resolution has expired.
(i) Any resolution adopted pursuant to this section may revoke or repeal any
resolution
previously adopted by the board. If the resolution does not revoke or repeal
previously adopted resolutions, all
resolutions which are in effect shall expire on the same date. The maximum
amount of the local
option budget of a
school district under all resolutions in effect shall not exceed the state
prescribed percentage in
any school year.
(j) (1) There is hereby established in every district that adopts a local
option budget a fund
which shall be called the supplemental general fund. The fund shall consist of
all amounts deposited therein or credited thereto according to law.
(2) Subject to the limitation imposed under paragraph (3) and subsection (e)
of K.S.A. 72-6434, and amendments thereto, amounts in the supplemental general
fund may be expended for any purpose for which expenditures from the general
fund are authorized or may be transferred to any program weighted fund or
categorical fund of the district. Amounts in the supplemental general fund
attributable to any percentage over 25% of state financial aid determined for
the current school year may be transferred to the capital improvements fund of
the district and the capital outlay fund of the district if such transfers are
specified in the resolution authorizing the adoption of a local option budget
in excess of 25%.
(3) Amounts in the supplemental general fund may not be expended for the
purpose of making payments under any lease-purchase agreement involving the
acquisition of land or buildings which is entered into pursuant to the
provisions of K.S.A. 72-8225, and amendments thereto.
(4) (A) Except as provided in paragraph (B), any unexpended budget
remaining in the supplemental general fund of a district at the conclusion of
any school year in which a local option budget is adopted shall be maintained
in such fund.
(B) If the district received supplemental general state aid in the school
year, the state board shall determine the ratio of the amount of supplemental
general state aid received to the amount of the local option budget of the
district for the school year and multiply the total amount of the unexpended
budget remaining by such ratio. An amount equal to the amount of the product
shall be transferred to the general fund of the district or remitted to the
state treasurer. Upon receipt of any such remittance, the state treasurer shall
deposit the same in the state treasury to the credit of the state school
district finance fund.
(k) Each year the state board of education shall determine the statewide
average percentage of local option budgets legally adopted by school districts
for the preceding school year.
(l) The provisions of this section shall be subject to the provisions of
K.S.A. 2009 Supp. 72-6433d, and
amendments thereto.
History: L. 1992, ch. 280, § 29;
L. 1993, ch. 264, § 12;
L. 1995, ch. 160, § 6;
L. 1996, ch. 265, § 4;
L. 1997, ch. 189, § 1;
L. 2002, ch. 196, § 5;
L. 2005, ch. 194, § 17;
L. 2006, ch. 197, § 19;
L. 2007, ch. 185, § 3;
L. 2009, ch. 139, § 3; May 28.
CERTIFICATE