This memorandum describes the current school finance system operating in Kansas, including the Kansas School Equity and Enhancement Act (KSEEA), and other school finance laws since 2017. This memorandum details the following:
- Calculation of State Foundation Aid, including the various weightings used to determine a school district’s weighted enrollment;
- The local option budget (LOB), including the state equalization aid (Supplemental State Aid);
- Capital Outlay State Aid;
- Capital Improvement State Aid;
- Special Education State Aid; and
- Kansas Public Employees Retirement System (KPERS) employer contributions.
Unless necessary to provide context, the history of changes to the Kansas school finance system is not discussed. The history of the School District Finance and Quality Performance Act (SDFQPA) and the Classroom Learning Assuring Student Success Act (CLASS Act) are covered in a separate memorandum, available upon request.
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