A new process for adopting district budgets may help schools give patrons more information on how those spending plans will improve education.
The 2021 Legislature passed new requirements for public notice, hearings, and voting when school districts and other local governments adopt a budget that spends more property tax revenue than the previous year. In part because of the 20-mill statewide levy, most school districts will always fall under that requirement.
That extra attention has one advantage: it can help districts explain, in simple terms, how their funding will be used. Budget forms show where funding comes from, what “buckets” it goes into and how funding has changed but provide little information on what that really means for students.
Historically, Kansas school funding has increased more than inflation most years, but for eight years (2009-2017) funding did not keep up with inflation. The Legislature has approved a six-year plan to restore base operating funding to the 2009 level and is also adding to the underfunded school employee pension system. In addition, school districts are receiving hundreds of millions of dollars in federal aid to address issues created by the COVD-19 pandemic.
As a result, most districts will receive more funding than last year. How much will depend on whether enrollments are rising or falling, because most state aid is based on enrollment; and how much federal aid is received, based mostly on student poverty.
School leaders could help patrons understand how funding will be used by providing information in the following areas.
New programs and positions to support student success. For the past 20 years, the largest area for increased funding has been adding staff for teaching and student support. The largest gains have been for special education teachers and paraprofessionals for students with disabilities, more regular teachers for enrollment growth and small classes size, kindergarten, and early childhood teachers to give students a better start on school, more counselors, nurses, and health staff help students with mental and physical health issues, more career tech education teachers, and more instructional support staff such as technology personnel. What positions, if any, are you adding this year, and why?
One-time federal COVID aid. Over the past 16 months, many students have dealt with time out of school, isolation, quarantines, and family health and economic issues. Schools have faced higher costs to operate safely. The use of federal COVID aid must be approved by the State Board of Education. What are the major ways your district is using COVID aid to address student learning loss, social and emotional needs, and other costs?
Salaries and Benefits. Teacher and other school salaries account for nearly two-thirds of school expenditures and fell behind inflation as total funding dropped for eight years. Overall salaries in both the public and private sector usually increase slightly more than inflation, making it harder for Kansas schools to complete for employees. With higher funding since 2018, salaries have begun to recover. What is your district planning for salaries and benefits to attract and keep high-quality employees to teach and support your students?
Contracted services. Not all school services are provided by districts employees. What changes are you expecting in the cost of services from special education providers, contracted services such as transportation and food services, and other programs such as mental health?
Regular cost of operations. Outside of salaries and contracted services, most other districts' expenditures go to operating costs similar to what families and businesses face: utilities, insurance, food (for student meals), and fuel (for student busing). These costs also tend to rise with inflation. What changes does your district expect in the cost of basic operations?
Buildings and equipment. The final cost area for districts is buildings and equipment, including new buildings, repair, and remodeling. Most of these costs are paid with bond issues approved by local voters or capital outlay funds that may accumulate over time and then be spent for large projects. (Capital outlay levies are subject to a voter protest petition.) As a result, spending in these areas may increase or decrease from year to without changing what the district spends on regular operations. What does your budget spend on building, maintenance, and equipment? How does that figure into long-term planning?
Providing a short report on each of these areas with help patrons better understand not just the “facts and figures” of your district budget, but how it will impact your students and community.
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