Chapter 72 — SCHOOLS
3,399 sections in this chapter.
K.S.A. 72-5145 Same; determination of supplemental state aid; distribution
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72-5145. Same; determination of supplemental state aid; distribution. (a) In each school year, each school district that has adopted a local option budget is eligible to receive supplemental state aid. Except as provided by K.S.A. 72-5146, and amendments thereto, supplemental sta…
K.S.A. 72-5146 Same; determination of supplemental state aid for school districts formed by consolidation or attachment of territory
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72-5146. Same; determination of supplemental state aid for school districts formed by consolidation or attachment of territory. (a) (1) For the purposes of determining the amount of supplemental state aid, the state board shall determine the ranking of each of the former school d…
K.S.A. 72-5147 Same; ad valorem tax levy authorized for local option budget; disposition of proceeds
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72-5147. Same; ad valorem tax levy authorized for local option budget; disposition of proceeds. (a) In each school year, the board of each school district that has adopted a local option budget may levy an ad valorem tax on the taxable tangible property of the school district for…
K.S.A. 72-5148 Same; transportation weighting
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72-5148. Same; transportation weighting. (a) (1) The transportation weighting of each school district shall be determined by the state board as follows: (A) Divide the BASE aid amount for the current school year by the BASE aid amount for school year 2018-2019*; (B) multiply the …
K.S.A. 72-5149 Low enrollment weighting; high enrollment weighting
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72-5149. Low enrollment weighting; high enrollment weighting. (a) Except as provided in subsection (c), the low enrollment weighting of each school district shall be determined by the state board as follows: (1) For school districts with an enrollment of fewer than 100 students, …
K.S.A. 72-5150 Same; bilingual weighting
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72-5150. Same; bilingual weighting. The bilingual weighting of each school district shall be determined by the state board as follows: (a) Determine the full-time equivalent enrollment in approved programs of bilingual education and multiply such enrollment by 0.395; (b) determin…
K.S.A. 72-5151 At-risk student weighting; high-density at-risk student weighting; expenditure limitations; purpose
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72-5151. At-risk student weighting; high-density at-risk student weighting; expenditure limitations; purpose. (a) The at-risk student weighting of each school district shall be determined by the state board as follows: (1) Determine the number of at-risk students included in the …
K.S.A. 72-5152 Same; adjustment of at-risk student enrollment
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72-5152. Same; adjustment of at-risk student enrollment. (a) If a student submits an application for free meals under the national school lunch act on or before the date on which the enrollment of the school district is calculated and it is later determined by the school district…
K.S.A. 72-5153 At-risk education fund; allowable expenditures; identification of best practices; provisional at-risk programs; definitions
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72-5153. At-risk education fund; allowable expenditures; identification of best practices; provisional at-risk programs; definitions. (a) There is hereby established in every school district an at-risk education fund that shall consist of all moneys deposited therein or transferr…
K.S.A. 72-5153a Students identified as at-risk; additional educational opportunities; criteria for eligibility
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72-5153a. Students identified as at-risk; additional educational opportunities; criteria for eligibility. (a) To assist students identified as eligible to receive at-risk educational programs and services in meeting state board of education outcome goals, the state board of educa…
K.S.A. 72-5154 Same; preschool-aged at-risk education fund; use; reports to the state board
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72-5154. Same; preschool-aged at-risk education fund; use; reports to the state board. (a) There is hereby established in every school district a preschool-aged at-risk education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. Th…
K.S.A. 72-5155 Same; career technical education weighting
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72-5155. Same; career technical education weighting. The career technical education weighting of each school district shall be determined by the state board by multiplying the full-time equivalent enrollment in approved career technical education programs by 0.5. The resulting pr…
K.S.A. 72-5156 Same; school facilities weighting; limitations
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72-5156. Same; school facilities weighting; limitations. (a) For each school year in which the school facilities weighting may be assigned to the enrollment of the school district, such weighting of such school district shall be determined by the state board as follows: (1) Deter…
K.S.A. 72-5157 Same; special education and related services weighting
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72-5157. Same; special education and related services weighting. The special education and related services weighting of each school district shall be determined by the state board as follows: (a) Add the amount of payments received by the school district under the provisions of …
K.S.A. 72-5158 Same; ancillary school facilities weighting; ad valorem tax levy authorized; limitations; disposition of proceeds
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72-5158. Same; ancillary school facilities weighting; ad valorem tax levy authorized; limitations; disposition of proceeds. (a) (1) The board of education of a school district to which the provisions of this section apply may levy an ad valorem tax on the taxable tangible propert…
K.S.A. 72-5159 Cost-of-living weighting; ad valorem tax levy authorized; limitations; protest petition; disposition of proceeds
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72-5159. Cost-of-living weighting; ad valorem tax levy authorized; limitations; protest petition; disposition of proceeds. (a) Subject to subsection (b), the board of education of a school district may levy a tax on the taxable tangible property within the school district for the…
K.S.A. 72-5160 Expired.
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72-5160. History: L. 2017, ch. 95, § 32; Expired, July 1, 2018. Source or Prior Law: 72-6451, 72-6452. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Schoo…
K.S.A. 72-5161 Same; weightings not assigned to students enrolled in KAMS; computation of local option budget
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72-5161. Same; weightings not assigned to students enrolled in KAMS; computation of local option budget. For the purpose of determining the general fund budget of a school district, weightings shall not be assigned to a student enrolled in and attending KAMS. Moneys in the genera…
K.S.A. 72-5162 Same; career and postsecondary education fund; use
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72-5162. Same; career and postsecondary education fund; use. (a) There is hereby established in every school district a career and postsecondary education fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by a s…
K.S.A. 72-5163 Same; driver training fund; use
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72-5163. Same; driver training fund; use. There is hereby established in every school district a driver training fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district from distributions made f…
K.S.A. 72-5164 Same; food service fund; use
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72-5164. Same; food service fund; use. There is hereby established in every school district a food service fund, which shall consist of all moneys deposited therein or transferred thereto according to law. All moneys received by the school district for food service and from charg…
K.S.A. 72-5165 Same; contingency reserve fund; use
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72-5165. Same; contingency reserve fund; use. There is hereby established in every school district a contingency reserve fund, which shall consist of all moneys deposited therein or transferred thereto according to law. The fund shall be maintained for payment of expenses of a sc…
K.S.A. 72-5166 Same; disposition of revenue
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72-5166. Same; disposition of revenue. (a) Except as otherwise provided in this section, any revenues of a school district, not required by law to be deposited in or credited to a specific fund, shall be deposited in or credited to any categorical fund of the school district or t…
K.S.A. 72-5167 Same; transfers from general fund; limitations
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72-5167. Same; transfers from general fund; limitations. (a) Any lawful transfer of moneys from the general fund of a school district to any other fund shall be an operating expense in the year the transfer is made. The board of education of a school district may transfer moneys …
K.S.A. 72-5168 Same; expenditures not considered operating expenditures
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72-5168. Same; expenditures not considered operating expenditures. Expenditures of a school district for the following purposes are not operating expenses: (a) Payments to another school district in an adjustment of rights as provided in K.S.A. 72-641, and amendments thereto, or …
K.S.A. 72-5169 Same; operating expenditures in excess of general fund budget
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72-5169. Same; operating expenditures in excess of general fund budget. If in any school year a school district expends an amount for operating expenses that exceeds its general fund budget, the state board shall determine the excess and deduct the same from amounts of state foun…
K.S.A. 72-5170 School district accreditation system, accountability plan; curriculum standards; statewide assessments, report to legislature; school site councils
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72-5170. School district accreditation system, accountability plan; curriculum standards; statewide assessments, report to legislature; school site councils. (a) (1) In order to accomplish the mission for Kansas education, the state board shall design and adopt a school district …
K.S.A. 72-5170a Repealed
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72-5170a. History: L. 2017, ch. 95, § 42; L. 2018, ch. 57, § 11; L. 2019, ch. 19, § 13; L. 2024, ch. 111, § 18; Repealed, L. 2025, ch. 125, § 14; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF…
K.S.A. 72-5170b Alternative graduation rate determination for purposes of accreditation
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72-5170b. Alternative graduation rate determination for purposes of accreditation. For purposes of accreditation by the state board, the four-year adjusted cohort graduation rate for each school district and any schools operated by such school district, including any virtual scho…
K.S.A. 72-5171 School district financial accountability reports; contents
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72-5171. School district financial accountability reports; contents. (a) On or before January 15 of each year, the state department of education shall prepare and submit a financial accountability report on school district funding for each school district to the governor and the …
K.S.A. 72-5172 Same; review of act by legislature and certain committees; required reviews
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72-5172. Same; review of act by legislature and certain committees; required reviews. (a) On or before July 1, 2021, the legislature shall: (1) Consider the information reviewed pursuant to subsection (b), and determine if any provisions of this act are not reasonably calculated …
K.S.A. 72-5173 Performance audits
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72-5173. Performance audits. The legislative post audit committee shall direct the legislative division of post audit to conduct the following performance audits in the fiscal year specified: (a) A performance audit of transportation services funding. The audit should include a c…
K.S.A. 72-5174 Same; rules and regulations
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72-5174. Same; rules and regulations. The state board may adopt rules and regulations for the administration of this act, including the classification of expenditures of school districts to ensure uniform reporting of operating expenses. History: L. 2017, ch. 95, § 46; July 1. So…
K.S.A. 72-5175 Same; nonseverability
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72-5175. Same; nonseverability. The provisions of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, shall not be severable. If any provision of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto…
K.S.A. 72-5176 Same; expiration
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72-5176. Same; expiration. The Kansas school equity and enhancement act, K.S.A. 72-5131 through 72-5176, and amendments thereto, shall expire on July 1, 2027. History: L. 2017, ch. 95, § 48; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived L…
K.S.A. 72-5177 Expired.
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72-5177. History: L. 2017, ch. 95, § 51; Expired, July 1, 2018. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Sessio…
K.S.A. 72-5178 School and school district accountability reports; longitudinal achievement reports; academic achievement reports; contents
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72-5178. School and school district accountability reports; longitudinal achievement reports; academic achievement reports; contents. (a) On or before January 15 of each year, the state department of education shall prepare and digitally update on the website of the state departm…
K.S.A. 72-5179 ACT college entrance exams and workkeys assessments; payment of fees and costs; publication of exam information; report
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72-5179. ACT college entrance exams and workkeys assessments; payment of fees and costs; publication of exam information; report. (a) The state board of education shall provide the ACT college entrance exam and the three ACT workkeys assessments that are required to earn a nation…
K.S.A. 72-5180 Remote learning; limitations; state foundation aid adjustment for remote learners
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72-5180. Remote learning; limitations; state foundation aid adjustment for remote learners. (a) Commencing in the 2021-2022 school year, except as otherwise provided in this section, no school district shall provide or offer to any student enrolled in the district more than a tot…
K.S.A. 72-5191 Sixty-five percent of moneys to be spent on instruction
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72-5191. Sixty-five percent of moneys to be spent on instruction. (a) It is the public policy goal of the state of Kansas that at least 65% of the moneys appropriated, distributed or otherwise provided by the state to school districts shall be expended in the classroom or for ins…
K.S.A. 72-5192 Appropriations for general and supplemental general state aid; priority in legislative budgeting process
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72-5192. Appropriations for general and supplemental general state aid; priority in legislative budgeting process. The appropriation of moneys necessary to pay general state aid and supplemental general state aid under the Kansas school equity and enhancement act, K.S.A. 72-5131 …
K.S.A. 72-5193 Provision of public school financing system; financing resources and methods
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72-5193. Provision of public school financing system; financing resources and methods. Article 6 of the constitution of the state of Kansas states that the legislature shall provide for intellectual, educational, vocational and scientific improvement by establishing and maintaini…
K.S.A. 72-5194 Required local option budget; consideration in determining adequacy of total school funding
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72-5194. Required local option budget; consideration in determining adequacy of total school funding. (a) It is the public policy of the state of Kansas to require school districts to adopt a local option budget pursuant to K.S.A. 72-5143, and amendments thereto, as part of the s…
K.S.A. 72-5201 Transferred.
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72-5201. Revisor's Note: Section transferred to 72-6251. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 72-5202 Transferred.
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72-5202. Revisor's Note: Section transferred to 72-6252. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 72-5203 Transferred.
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72-5203. Revisor's Note: Section transferred to 72-6253. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 72-5204 Transferred.
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72-5204. Revisor's Note: Section transferred to 72-6241. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 72-5205 Transferred.
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72-5205. Revisor's Note: Section transferred to 72-6242. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 72-5206 Repealed
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72-5206. History: L. 1959, ch. 310, § 4; Repealed, L. 2001, ch. 215, § 19; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 72-5207 Transferred.
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72-5207. Revisor's Note: Section transferred to 72-6281. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …