Budget Information

The Kansas State Department Education (KSDE) School Finance Budget Information page provides a centralized collection of tools and documents to support district-level budgeting. This page includes County Treasurer and Clerk forms (e.g., Form 138 and its attachments, Form 110) for tax distribution and budget preparation, USD budget-related resources (Cost‑of‑Living adjustments, State Aid Rates, valuation data, fund flow charts).  Guidance on expenditures, levies, mandatory transfers, and resolution templates (Capital Outlay, Local Option Budget, Revenue Neutral Rate).

County Treasurer and County Clerk Forms

• Form 138 (July 1, 2026 – June 30, 2027, tax distribution) (XLSX)
• Form 138 (July 1, 2026 – June 30, 2027, tax distribution) (read only) (PDF)
• Form 138 Attachment I (for preparing 2026-2027 budget) (XLSX) 
• Form 138 Attachment I (for preparing 2026-2027 budget) (read only) (PDF)
• Instructions to Prepare Form 110 Using Form 138 (read only) (PDF)
• Form 110 - 2026-2027 (XLSX)
• Form 110 - 2026-2027 (read only) (PDF)

USD Budget and Related Information

• 2026-2027 Budget Workshop PowerPoint (PDF)
• 2025-2026 Cost of Living Percent - Document available upon request.
  
• 2026-2027 State Aid Rates 
  
• Assessed Valuation by County (2025-2026) 
  
• Bond Elections: Authority to issue bonds; Apply for Capital Improvement State Aid
  
• Form 120-A Estimated Special Education State Aid (for Sponsoring Interlocals and Coops) (XLSX)
  
• Fund Flow Chart 
  
• Low Enrollment/High Enrollment Factor Table (XLSX)
  
• Recording Expenditures in the USD Budget 
  
• Requirements to Republish USD Budget 
  Tax Levies and Expenditure Authority for Capital Outlay, LOB, Bond & Interest 
  Transfers between budget funds (mandatory and not allowed) - Document available upon request.

Resolutions

• Capital Outlay Resolution and Spending Guidelines - after July 1, 2018 (PDF)
• Local Option Budget Resolution - after July 1, 2018 (Included in budget packet) (PDF)
• Revenue Neutral Publication Guidelines (included in the budget packet) (PDF)
• Revenue Neutral Rate Resolution (PDF)

Budget Software

Unified School Districts (USDs) Budget Software

• Budget Sample (Forms and Codes) (PDF)
• USD Budget Fund Summaries (PDF)
• Reporting Staff and Average Salaries (PDF)

The Unified School Districts (USDs) Budget is available to Macintosh and Windows users as Excel files and Word documents. It serves to collect data from the Unified School Districts (USDs) for the Kansas State Board of Education.  

Budget Instructions (PDF) Includes: Form Descriptions; Collecting Budget Data; Calendar to Certify Budget (Notice of Hearing); Uploading budget files to KSDE

Steps Before Downloading:

Instructions for Windows and Macintosh Users (PDF)
For questions regarding downloading, please contact School Finance at 785-296-4972.

USD Budget Software - Zip file - 2026-2027

Completing the USD Budget using Excel

Instruction Manual for USD Budget (download to print) (PDF)
USD Budget Software Enhancements (PDF)

Help With the Spreadsheets

Excel Help for PC (PDF)
Excel Help for Mac (PDF)

Common Questions on the Budget (PDF)
Email Questions to Staff about the USD Budget. Please include the computer platform and Excel version number in your message.

How to Finalize and Submit the Adopted Budget

Instructions to submit budget to KSDE and County (PDF)
Before Finalizing your Budget, review these suggestions to avoid errors (PDF)

Documentation

• Issues Report - 2026-2027 Budget (PDF)

Interlocal Budget Software

The interlocal budget file serves to collect data from the Interlocals and Service Centers for the Kansas State Board of Education.

Download the Program

• 2026-2027 Interlocal Budget File  (XLSM)

User Guide (Interlocal Budget)

• Interlocal Budget User Guide (PDF) 

Documentation

• Issues Report (PDF)

Help with the Excel File 

• Email the School Finance office to Ask Questions about the Interlocal Budget.