72-6409. Definitions; funds; operating expenses; budgets. - Kansas Statutes

72-6409

Chapter 72.--SCHOOLS Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE

      72-6409.   Definitions; funds; operating expenses;budgets.(a) "General fund" means the fund of a district from which operating expensesare paid and in which is deposited the proceeds from the tax levied underK.S.A. 72-6431, and amendments thereto, all amounts of general state aid underthis act, payments under K.S.A. 72-7105a, and amendments thereto, payments offederal funds made available under the provisions of title I of public law 874,except amounts received for assistance in cases of major disaster and amountsreceived under the low-rent housing program, and such other moneys as areprovided by law.

      (b)   "Operating expenses" means the total expenditures and lawful transfersfrom the general fund of a district during a school year for all purposes,except expenditures for the purposes specified in K.S.A. 72-6430, andamendments thereto.

      (c)   "General fund budget" means the amount budgeted for operating expenses inthe general fund of a district.

      (d)   "Budget per pupil" means the general fund budget of a district divided bythe enrollment of the district.

      (e)   "Program weighted fund" means and includes the following funds of adistrict: Vocational education fund, preschool-aged at-risk education fund andbilingual education fund.

      (f)   "Categorical fund" means and includes the following funds of a district:Special education fund, food service fund, driver training fund, adulteducation fund, adult supplementary education fund, area vocational schoolfund, professional development fund, parent education program fund, summerprogram fund, extraordinary school program fund, and educational excellencegrant program fund.

      History:   L. 1992, ch. 280, § 5;L. 1993, ch. 264, § 9;L. 1994, ch. 310, § 2;L. 2003, ch. 9, § 1;L. 2003, ch. 158, § 7;L. 2005, ch. 152, § 13;L. 2006, ch. 197, § 10; July 1.