Guidelines and Manuals
The KSDE School Finance “Guidelines and Manuals” page offers an extensive collection of official guides, manuals, reference documents designed to support school finance operations, and important timelines for KSDE reporting, including KIDS & MIS collections for 2025–2026. Resources include user guides for KSDE reporting applications (e.g., 18‑E Annual Statistical Report, SLFS, Form 308, LOB Percentage Form), foundational handbooks (Accounting, Bond Guide, Competitive Bidding), policy and procedure documentation (e.g., at‑risk funding, enrollment, record retention, KPERS), and tools for local effort, mill rates, and interlocal agreements.
Web Application User Guides
- 18-E Annual Statistical Report - User's Guide (PDF) due 8/29/2025
- Directory Updates Users Guide (PDF) due 8/25/2026 (available for mid-year updates through early June)
- Organization Number Request Form (PDF) for Non-Public Schools
- Driver Education User Guide (PDF) due 8/31/2026
- ESSA Building Expenditures Report - User's Guide (PDF) - 2024-2025 due 11/15/2024
- School Level Finance Survey (SLFS) (PDF)
- SLFS Excel Template (Zip File)
- Form 308 User Guide (PDF) Special Education Transportation - due 5/08/2026
- Form 308 Q&A - (PDF)
- Interlocal Agreements Instruction Manual (PDF) due 10/10/2025
- LOB Percentage Form User's Guide (PDF) due 3/20/2026
- Local Effort Instructions (PDF) due 6/2/2026
- Mill Rate User's Guide (PDF) due 12/15/2025
- PBR User Guide (Principal Building Report (PDF) due 10/10/2025
- Professional Development User Guide (PDF) due 6/2/2025
- SO66 User's Guide (PDF) Superintendent's Organization Report (S066) due 10/10/2025
Guidelines
- 1,116 Hours School Year Requirement (PDF)
- Accounting Handbook - recording expenditures in USD budget and Interlocal/Service Center Budget
- Activity Funds (PDF) Student and District Activity Funds; Non-Activity Funds; Petty Cash
- Age of Eligibility for School Entrance (Statute)
- At-Risk Pupil Assistance Program Guidelines (PDF)
- Board Meeting in July (Suggested Agenda Items)
- Board Member Elections (Statutes for Board Clerks)
- Bond Guide - Kansas Statues; Sample Forms; Application (PDF)
- Budget Advice and Statute Compliance - Guide for the District Office and Administrators
Building Needs Assessment and State Assessment Review in the Budgeting Process
- Needs Assessment and State Assessment Review Guidelines (PDF)
- Templates
Community Eligibility Provision
Frequently Asked Questions: Community Eligibility Provision (CEP) and At-Risk Funding
- Household Economic Survey - (PDF) - English Version
- Household Economic Survey - (PDF) - Spanish Version Districts participating in the CEP, will need to complete these forms to receive At-Risk funding
- Competitive Bidding Guidelines (Expenditures Over $20,000) (PDF)
- Department of Administration Division of Purchases
- Directory of State & Federal Agencies (For District Use) - contact name, phone, email
- Enrollment Handbook (i.e. Counting Kids) 2025-2026 (PDF)
- Fees - USDs may charge fees by statute authority; Textbook and Student Materials fund
- Financial Reporting Guidelines (PDF)
- Form 1099-MISC - reporting payments to contractors
- IDEA Federal Funding Formula and Maintenance of Effort (MOE)
- Investment of Idle Funds (Includes Local Public Funds Deposits) (PDF)
- KPERS Rules for School Employers - Working After Retirement
- Mileage Rates (PDF)
- Mill Levies (20-Mill Levy) Sources of Revenue - General Fund
- Mill Levies (How to Compute)
- Professional Development - Eligible Expenditures
- Record Retention (Timelines for Destruction of Certain Records)
- Required Training List for Staff, Students, and Bus Drivers 2026-2027
- Sales Tax Exemptions
- Setoff Program (State Debt Recovery System for USDs)
- SPECIAL EDUCATION FISCAL RESOURCES - Excess Cost; Federal Flow Through; Time and Effort; MOE; LEA Applic for Fed Aid; Medicaid;
- Tax Guide for Schools and Educational Institutions (PDF) link to: Kansas Dept of Revenue website
- Timelines for KSDE reports, KIDS and MIS Collections for 2026-2027
- Website Postings - Documents required to be on school website (Included in budget packet)
