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• Introduced by Rep. Kevin Yoder (R) on February 3, 2009, in his role as committee chair, to require the Kansas State Board of Education to develop and implement a uniform system of financial accounting for all school districts (USDs). The accounting records maintained by each USD must be coordinated with the statewide accounting system and must show expenditures for each attendance center in the USD. It must also allow USDs to report any other information required by state or federal law, including other particular information detailed in the bill.
  • Referred to the House Appropriations Committee on March 19, 2009.
  • Referred to the House Education Budget Committee on January 15, 2010.
    • Reported in the House on February 17, 2010, recommending the bill be passed as amended. House committee deleted the contents and inserted new language that charges the state school board and school districts with a number of duties with regard to reporting data, primarily mandating the current state guidelines for every school district's chart of accounts and publishing district financial data through an internet-based reporting system that is freely available to the public. The amendments also include a penalty for school districts that do not report data correctly and amends current law by requiring a statement of assurance and the filing of such statement with the State Board of Education.
  • Amendment offered by Rep. Clay Aurand (R) on February 18, 2010, to cap the amount of penalty at $10,000 that a school district would incur for failure to conform its accounting reports as specified in the bill (the penalty would be realized as a reduction in state aid to the district). The amendment passed in the House by voice vote on February 18, 2010.
  • Amendment offered by Rep. Harold Lane (D) on February 18, 2010, to require the state to pay for any costs that school districts and the Kansas State Board of Education may incur in implementing the bill's accounting mandates. The amendment passed in the House by voice vote on February 18, 2010.
  • Amendment offered by Rep. Clay Aurand (R) on February 18, 2010, to delete the bill's proposed financial penalties upon school districts that fail to properly report all receipts and expenditures as the bill requires. The amendment passed in the House by voice vote on February 18, 2010.
• Passed in the House (64 to 58) on February 19, 2010, to require uniform and accurate financial accounting data from school districts by mandating the current state guidelines for every school district's chart of accounts and publishing district financial data through an internet-based reporting system that is freely available to the public; also, requiring the state to pay for any related compliance costs of the districts. [Vote Details and Comments]
• Received in the Senate on February 24, 2010.
  • Referred to the Senate Ways and Means Committee on February 25, 2010.