Online Budget Packet Document

Click here to see guidelines included in the online budget packet

Manuals

• Driver's Ed User's Guide (PDF) due 8/31/19
• Local Effort Instructions
• Form 308 Instructions (PDF) Special Education Transportation
• 18-E Annual Statistical Report - User's Guide (PDF)
• Enrollment Handbook (i.e. Counting Kids) 2018-19 (PDF)
• Mill Rate User's Guide (PDF)  
• PBR User's Guide (PDF)
• SO66 User's Guide (PDF)
• Unencumbered Cash Balance (PDF)

Guidelines

• 1,116 Hours School Year Requirement (PDF)
• Accounting Handbook - recording expenditures in USD budget and School Activity Funds (PDF)
• At-Risk Pupil Assistance Program Guidelines (FY18 and FY19) (PDF)
• At-Risk Pupil weightings - history of school finance formula components (PDF)
• Building Needs Assessment (Academic) (PDF)
• Capital Outlay Resolution and Spending Guidelines (Word)  (PDF)
• Child Care Facility Licensure Requirements (Word)
• Competitive Bidding Guidelines (Expenditures Over $20,000) (PDF)
• Department of Administration Division of Purchases  
• ESSA Building Level Expenditure Report (FAQs) (PDF)
• Fair Labor Standards Act (FLSA) - FAQ for schools on minimum wage and overtime requirements
• FLSA - Rule 10 Coaches DOL Opinion - Payment of Rule 10 coaches
• Financial Reporting Guidelines and Activity Fund/Petty Cash Recommendations (PDF)
• Investment of Idle Funds (Includes Local Public Funds Deposits) (PDF)
• Low Enrollment/High Enrollment Factor Table
• IRS Rules on Meal Reimbursement (PDF)
• Municipal Services (link to Dept of Admin) Audit report submission instructions; Rec Commission Budget
• Proper Treatment of Retirement Incentive Payments (PDF)
• Qualified School Construction Bonds (QSCB)
• Qualified Zone Academy Bonds (QZAB) - see notice effective Dec. 31, 2107
• Record Keeping Requirements (PDF)
• Sales Tax Exemptions (PDF)
• School Bond Guide (PDF) - (Word) - Issuance of school bonds (application to hold election) for districts exceeding 14% of total assessed valuation
• School Bond Guide (PDF) Application for capital improvement state aid (Word)
• Selecting Quality Internet Classes (PDF)
• Tax Guide for Schools and Educational Institutions (PDF) link to: Kansas Dept of Revenue website

Credit Card Guidelines

• Credit Card User Authorization (Sample Form) (Word)
• Tips and Resources for Safe Online Purchasing (PDF)
• Credit Card User Agreement (Sample Form) (Word)
• Credit Card Purchase Log (Sample Form) (Word)
• Credit Card Responsibilities (Sample Document) (Word)

Mileage Rates -- Reimbursement rate per mile for privately owned vehicles
State Reimbursement Rate:
Effective July 1, 2018: As authorized by K.S.A.75-3203a, the Secretary of Administration has fixed the private vehicle maximum mileage reimbursement state rate for FY 2019 at 54.5 cents per mile. This rate is an increase of one cent per mile over FY 2018.
Source: https://www.admin.ks.gov/resources/informational-circulars/informational-circulars---accounting/fy2019---accounting-info-circs 

Is a district required to pay the state’s mileage reimbursement rate of 54.5 cents for privately-owned vehicles?
Answer: No, a local board of education can decide to reimburse teachers/parents at a rate other than the state rate. If the mileage rate your district reimburses exceeds the federal mileage rate (58 cents per mile), there are tax consequences.

Federal Reimbursement Rate:
Effective January 1, 2019: The federal privately-owned vehicle mileage reimbursement rate was set at 58 cents per mile.
Source: https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2019

Additional Useful Information

• College Savings Plan/Student Financial Aid (Word)