Requiring school districts to provide certain information on school district annual budget forms.

SB 140 requires Kansas school districts to include detailed historical spending data in their annual budget reports, showing actual expenditures for the current, previous, and second previous years at the object-level (specific spending categories). If a budgeted amount for any category differs by 10% or more from actual spending, or if next year’s budget deviates by 10% from current year spending, districts must prepare and publish a report explaining the discrepancy. All such reports, along with budget summaries showing spending by function (e.g., instruction, administration, transportation), must be published on school district websites and shared with the state education department. This bill directly affects all Kansas school districts by mandating greater transparency in how public funds are spent and reported.