I thought it might be useful to provide a short course in Kansas school finance. School districts receive general fund appropriations based on the full-time equivalency of students served. This figure is multiplied by base state aid per pupil, established by the Kansas Legislature. When the Lawrence Board of Education approved its 2002-03 budget, base state aid was $3,890 per student.

The state applies “weightings” to support at-risk students, at-risk 4-year-olds, bilingual and vocational education, transportation, new facilities and special education. In our 2002-03 budget, the full-time equivalency was 9,912. After “weightings,” that figure is 12,846.10. Multiply 12,846.10 by $3,890, to get our general fund budget of $49,971,329. (After the board finalized its budget, Gov. Graves cut aid by $27 per student.)

The state allows districts to levy up to 25 percent of the general fund through the local option budget. In Lawrence, we levy the full 25 percent, or $12,492,832. Combine the general fund ($49,971,329) and the Local Option Budget ($12,492,832) to get our total general fund of $62,464,161. In Lawrence, 85 percent of the general fund pays wages and benefits for 1,650 employees. Kansas law does not allow districts to levy additional money to support the general fund. Districts have no legal authority to levy sales taxes.

The capital outlay fund is used for facilities and equipment. The district levies 6 mills locally ($4,300,000) to fund capital outlay. Districts may ask local voters to approve school bond issues, like the current $59 million proposal. A bond issue is used to construct, renovate, equip and/or furnish facilities. Districts have no authority to pay for operating costs from capital outlay or bond funds. The law does not allow districts to sell a building or pass a referendum and apply those dollars to salaries.

For online resources about school finance, visit www.ksde.org.

— Randy Weseman, Lawrence school superintendent