This article explains how district reserves are being overestimated by the administration. “The administration of Gov. Sam Brownback circulated a document last week among lawmakers and supporters that showed that school districts across the state had about $381 million in “flexible” funds as of July 1.

“The Division of Budget arrived at $381 million by adding up the districts’ contingency funds and several other dedicated funds that are designated for specific purposes, such as virtual and bilingual education or summer school, but can be used for other purposes if necessary.

“The agency, which is headed by Shawn Sullivan, Brownback’s budget director, also included one-third of the special-education and textbook funds. Statute allows school districts to use one-third of those funds for other purposes, while the rest must be used for the designated purposes.

“Senate Majority Leader Terry Bruce, R-Hutchinson, said the cash balances in some districts’ savings ‘are just absurd.’

“’It does no good to the taxpayer or the district to just have such a large amount … just sitting around,’ Bruce said.

“Diane Gjerstad, lobbyist for the Wichita school district, said the administration’s numbers, which are 7 months old, overstate the amount in the district’s moveable reserves.

“That’s partly because Wichita and districts store special-education reserves each summer because state funding for special education is not distributed until October but districts need to pay for special education in August and September.”

http://www.kansas.com/news/politics-government/article10489286.html