School Finance Reports


WARNING: Because of the large volume of data being processed, these reports may take a while to compile.





Report Description:




Total Assessed Valuation, General Fund Assessed Valuation, and Local Option Budget & Bond and Interest Assessed Valuation by District, with State Totals, and broken down by per pupil.

Note: 2018-2019 was the first year for the Capital Outlay Valuation.

*The FTE on the most recent year's report is subject to change as audits are processed during the current school year through the end of May; all prior years' are audited. FTE includes Preschool-Aged At-Risk (3- & 4-Years Old) and Virtual; excludes KAMS.

Report Summary

Details for each district, and shows state totals, if a bond election was held, how many mail ballots used, if the bond election passed and the total amount approved if passed.  Also details for each district, and shows state totals, the Principal Outstanding on July 1, Principal Issued, Refunded/Refinanced Bonds Issued, Total Principal Outstanding including Principal Issued, Principal Retired, and Principal Outstanding on June 30.

Report Summary
Lists all Bond Proceeds Projects by district along with Estimated Cost, Actual Cost (if project is completed), Starting Date of project, and Completion Date of project (if project is completed).
Cash Balances for each fund as of July 1 and broken down by district with state totals.

*Cash balances may vary due to timing of the report or possible changes on the CPA audit that are not reflected in the USD budget data.
Current Operating Expenditures (as defined by the U.S. Census Bureau) by district, and state totals, broken down by function. Also shows the percentage of expenditures by function compared to the state totals as well as the Free and Reduced Priced Meal Enrollment percentage.

*excludes capital outlay, construction and debt service expenditures.

Report Summary
Shows the Total Expenditures per Pupil for each district, and state totals, as well as expenditures per pupil for the Capital Outlay Fund, Bond & Interest Fund and All Other Funds combined.

Report Summary
Display the Non-Certified Personnel Report for the selected School Year.
Shows Total State Foundation Aid (State Foundation Aid + Special Education State Aid) and Supplemental General State Aid for each district as well as state totals. Also shows the legal General Fund Budget & Supplemental General Fund Budget and the percent of aid each district is receiving, and General Fund State Aid per Pupil.

*In 2015-2016 and 2016-2017 districts operated on a "Block Grant" which funded districts the same as in the 2014-2015 school year regardless of enrollment.

Report Summary
Unaudited Headcount Enrollment as of September 20th for public school districts, and state totals, broken down by grade as certified on the Superintendent's Organization Report (SO66).

*2020-2021 was the first year we collected enrollment for preschool-Aged At-Risk (3 years old).

Report Summary
Unaudited Headcount Enrollment as of September 20th for accredited, non-public schools, with state totals, broken down by building and grade as certified on the Principal's Building Report (PBR).

*2020-2021 was the first year we collected enrollment for preschool-Aged At-Risk (3 years old)

Report Summary
Unaudited Kindergarten Headcount Enrollment as of September 20th for all districts, and state totals, broken down by format as reported on the Principal's Building Report (PBR).

Report Summary
Unaudited Kindergarten Headcount Enrollment, as of September 20th, for all districts, and state totals, broken down by building and format as reported on the Principal's Building Report (PBR).

Report Summary
Lunch and breakfast prices for adult, elementary, middle, and high schools.
Mill Rates for all districts, and state averages, for the following funds: General, Supplemental General, Adult Education, Capital Outlay, Cost of Living, Special Liability, School Retirement, Extraordinary Growth, Bond & Interest 1, Bond & Interest 2, No Fund Warrant, Special Assessment, Temporary Note, Historical Museum, Public Library Board, Public Library Benefits, Recreation Commission, Recreation Commission Benefits and Other Funds combined.

* Not all districts are authorized to levy property taxes on all funds.

Report Summary
State and Federal aid payments.
Unaudited FTE (Full Time Equivalency), as of September 20th, of Licensed Personnel for all districts, including state totals, broken down by position as reported  on the Superintendent's Organization Report (SO66).

Report Summary
Unaudited FTE (Full Time Equivalency), as of September 20th, of Non-Licensed Personnel of all districts, and state totals, broken down by position as reported on the Superintendent's Organization Report (SO66).

Report Summary
Shows the prior year actuals and current year contracted Superintendent salary, including fringe benefits, then shows the percent change between the two years for all districts, and state totals, as reported on the Superintendent's Organization Report (SO66).

Report Summary
Shows prior year actuals and current year contracted Total Average Principal Salary, including fringe benefits, then shows the percent change between the two years for all districts, and state totals, as reported on the Superintendent's Organization Report (SO66).

Report Summary
Shows the prior year actuals and current year contracted Total Average Teacher Salary, including fringe benefits and supplemental pay, then shows percent change between the two years for all districts, and state totals, as collected on the Superintendent's Organization Report (SO66).

*There is a wide disparity in teaching experience and college hours of personnel and budget per pupil, which may account for disparities in salaries between school districts.

Report Summary
Shows the unaudited FTE (Full Time Equivalency) of Licensed Personnel, Special Education Teachers, and PK-12 Teachers then gives the pupil-teacher ratio for all districts including state totals.

*The student FTE enrollment on the most recent year's report is subject to change as audits are processed during the current school year through the end of May.  FTE on all prior years' reports is audited.

Report Summary
Building Total of licensed personnel, special education teachers, PK-12 teachers, enrollment, and pupil-teacher ratio.
USD or State Totals:

Shows the 10 year history for the specific district chosen, or state totals, of Total Expenditures broken out by State Aid, Federal Aid and Local Revenue as well as the per pupil amount and the per pupil change.


All USDs:

Shows the Total Expenditures in a specific year broken out by State Aid, Federal Aid and Local Revenue as well as the per pupil amounts for all districts as well as state totals.


Shows the following Transportation data for all districts, and state totals, as reported on the Annual Statistical Report (18E): Pupils Transported (Public vs. Non-Public Schools); Driver Headcount by Gender; Accidents & Pupil Fatalities; Regular Routes & Miles (district owned vs. contracted); Miles Traveled by Route Type; Transportation Costs by Route Type.

*Data on this report is unaudited with the exception of Pupils Transported, which is audited.

Report Summary
Shows the Density, Square Miles, Total Headcount of Pupils Transported, broken down by pupils that live 2.5 miles or more and pupils that live less than 2.5 miles from attendance center, total costs and per pupil costs for all districts as well as state totals.

*The most recent year's report reflects audited data for pupils transported.  However, the transportation costs are subject to change as audits are processed during the current school year through the end of May.  All data on all prior years' reports is audited.

Report Summary

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