§ 72-3422a — Determination of school district excess costs; report to legislature

(a) Each year, prior to making any special education state aid distributions to school districts pursuant to K.S.A. 72-3422, and amendments thereto, the state board of education shall determine each school district's excess cost as follows:
(1) Determine the school district's weighted full-time equivalent student enrollment excluding the special education weighted full-time equivalent as provided on the legal maximum general fund calculation data computed by the state department of education excluding the special education and related services weighting, bilingual weighting, transportation weighting, career technical education weighting and at-risk student weighting;
(2) multiply the amount determined in paragraph (1) by the base aid for student excellence established pursuant to K.S.A. 72-5132, and amendments thereto;
(3) divide the amount obtained in paragraph (2) by the total number of unweighted full-time equivalent students enrolled in the school district on September 20;
(4) determine the total full-time equivalent enrollment of exceptional children receiving special education and related services provided by all school districts;
(5) multiply the amount of the quotient obtained in paragraph (3) by the full-time equivalent enrollment determined in paragraph (4);
(6) multiply the amount of the product obtained in paragraph (5) by the school district's local option budget authorized percent;
(7) add the amount determined in paragraph (5) to the amount determined in paragraph (6);
(8) determine the amount of federal funds received by the school district for the provision of special education and related services;
(9) determine the amount of revenue received by the school district for medicaid reimbursements and rendered under contracts with the state institutions for the provision of special education and related services by the state institution;
(10) add the amounts determined under paragraphs (7) through (9);
(11) determine the total amount of expenditures of the school district for the provision of special education and related services; and
(12) subtract the amount of the sum obtained under paragraph (10) from the amount determined under paragraph (11). The amount determined under this paragraph shall be the school district's excess cost.
(b) To determine excess costs pursuant to subsection (a) for any school district that has paid for the provision of special education and related services under an interlocal agreement or as a member of a cooperative, the state board of education shall assign the costs for the provision of special education and related services to each participating school district in an amount that bears the same relation as the amount paid by the school district in the current school year for the provision of special education and related services bears to the aggregate of all amounts paid by all school districts that are subject to such interlocal agreement or that are participating in such cooperative membership agreement.
(c) Each year, the state department of education shall:
(1) Report to each school district the school district's excess cost determined pursuant to subsection (a);
(2) publish the excess cost determinations made for each school district pursuant to subsection (a) on the state department of education's website; and
(3) on or before January 31 of each year, prepare and submit a report to the house standing committee on K-12 education budget and the senate standing committee on education, or any successor committees, that provides a computation of school district excess costs as determined pursuant to subsection (a) and the special education services aid equalization distribution schedule established by the state board of education for distributions of special education state aid pursuant to K.S.A. 72-3422(e), and amendments thereto.
(d) This section shall take effect and be in force from and after July 1, 2024.

Legislative History

L. 2024, ch. 111, § 5; May 30.