72-6433. Local option budget; authorization to adopt; conditions; limitations; definitions; supplemental general fund; transfers to capital improvements fund and capital outlay fund.
72-6433
72-6433. Local option budget; authorization toadopt; conditions; limitations; definitions; supplemental general fund;transfers to capital improvements fund and capital outlay fund.(a) As used in this section:
(1) "State prescribed percentage" means 31% of state financial aid of thedistrict in the current school year.
(2) "Authorized to adopt a local option budget" means that a district hasadopted a resolution under this section, has published the same, and eitherthe resolution was not protested or it was protestedand an electionwas 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 optionbudget 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 accordancewith theprovisions 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 anyresolutioncurrently in effect; plus
(C) the amount which the board was authorized to adopt pursuant to K.S.A.72-6444, andamendments thereto, if applicable to the district; or
(2) the state-wide average for the preceding school year as determined bythe state boardpursuant to subsection (j).
Except as provided by subsection (e), theadoption of a resolution pursuant to this subsection shall require amajority vote of the members of the board. Such resolution shall be effectiveupon adoption and shall require no other procedure, authorization or approval.
(d) If the board of a district desires to increase its local option budgetauthority above the amount authorized under subsection (c) or if the board wasnot authorized to adopt a local option budget in 2006-2007, the board mayadopt, by resolution, such budget in an amount not to exceed the stateprescribed percentage. The adoption of a resolution pursuant to this subsectionshall require a majority vote of the members of the board. The resolution shallbe published at least once in a newspaper having general circulation in thedistrict. The resolution shall be published in substantial compliance with thefollowing form:
Unified School District No.____,
Be It Resolved that: The board of education of the above-named school district shall be authorizedto 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 authorizedby 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, isfiled with the county election officer of the home county of the schooldistrict within 30 days after publication of this resolution. If a petition isfiled, the county election officer shall submit the question of whetheradoption of the local option budget shall be authorized to the electors of theschool district at an election called for the purpose or at the next generalelection, 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 boardof education of unified School District No._____, __________ County, Kansas, onthe ____ day of ____________, _____. All of the blanks in the resolution shall be filled as is appropriate. If asufficient petition is not filed, the board may adopt a local option budget. Ifa sufficient petition is filed, the board may notify the county electionofficer of the date of an election to be held to submit the question of whetheradoption of a local option budget shall be authorized. Any such election shallbe noticed, called and held in the manner provided by K.S.A. 10-120, andamendments thereto. If the board fails to notify the county election officerwithin 30 days after a sufficient petition is filed, the resolution shall bedeemed abandoned and no like resolution shall be adopted by the board withinthe nine months following publication of the resolution. (e) Any resolution authorizing the adoption of a local option budget inexcess of 30% of the state financial aid of the district in the current schoolyear shall not become effective unless such resolution has been submitted toand approved by a majority of the qualified electors of the school districtvoting at an election called and held thereon. The election shall be called andheld in the manner provided by K.S.A. 10-120, and amendments thereto. (f) Unless specifically stated otherwise in the resolution, the authority toadopt a local option budget shall be continuous and permanent. The board of anydistrict which is authorized to adopt a local option budget may choose not toadopt such a budget or may adopt a budget in an amount less than the amountauthorized. If the board of any district whose authority to adopt a localoption budget is not continuous and permanent refrains from adopting a localoption budget, the authority of such district to adopt a local option budgetshall not be extended by such refrainment beyond theperiod specified in the resolution authorizing adoption of such budget. (g) The board of any district may initiate procedures to renew or increasethe authority to adopt a local option budget at any time during a school yearafter the tax levied pursuant to K.S.A. 72-6435, and amendments thereto, iscertified to the county clerk under any existing authorization. (h) The board of any district that is authorized to adopt a local optionbudget prior to the effective date of this act under a resolution whichauthorized the adoption of such budget in accordance with the provisions ofthis section in effect prior to its amendment by this act may continue tooperate undersuch resolution for the period of time specified in the resolution or mayabandon the resolution and operate under the provisions of this section asamended by this act. Any such district shall operate under the provisions ofthis section as amended by this act after the period of time specified in theresolution has expired. (i) Any resolution adopted pursuant to this section may revoke or repeal anyresolutionpreviously adopted by the board. If the resolution does not revoke or repealpreviously adopted resolutions, allresolutions which are in effect shall expire on the same date. The maximumamount of the localoption budget of aschool district under all resolutions in effect shall not exceed the stateprescribed percentage inany school year. (j) (1) There is hereby established in every district that adopts a localoption budget a fundwhich shall be called the supplemental general fund. The fund shall consist ofall 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 generalfund may be expended for any purpose for which expenditures from the generalfund are authorized or may be transferred to any program weighted fund orcategorical fund of the district. Amounts in the supplemental general fundattributable to any percentage over 25% of state financial aid determined forthe current school year may be transferred to the capital improvements fund ofthe district and the capital outlay fund of the district if such transfers arespecified in the resolution authorizing the adoption of a local option budgetin excess of 25%. (3) Amounts in the supplemental general fund may not be expended for thepurpose of making payments under any lease-purchase agreement involving theacquisition of land or buildings which is entered into pursuant to theprovisions of K.S.A. 72-8225, and amendments thereto. (4) (A) Except as provided in paragraph (B), any unexpended budgetremaining in the supplemental general fund of a district at the conclusion ofany school year in which a local option budget is adopted shall be maintainedin such fund. (B) If the district received supplemental general state aid in the schoolyear, the state board shall determine the ratio of the amount of supplementalgeneral state aid received to the amount of the local option budget of thedistrict for the school year and multiply the total amount of the unexpendedbudget remaining by such ratio. An amount equal to the amount of the productshall be transferred to the general fund of the district or remitted to thestate treasurer. Upon receipt of any such remittance, the state treasurer shalldeposit the same in the state treasury to the credit of the state schooldistrict finance fund. (k) Each year the state board of education shall determine the statewideaverage percentage of local option budgets legally adopted by school districtsfor the preceding school year. (l) The provisions of this section shall be subject to the provisions ofK.S.A. 2009 Supp. 72-6433d, andamendments 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