Committee hears that Kansas special education funding remains well below statutory 92% target

The Committee on K-12 Education Budget reviewed Kansas State Department of Education (KSDE) calculations showing special education state aid for the current biennium is far short of the statutory goal of covering 92% of excess costs.

KSDE Deputy Commissioner Frank Harwood told the committee that KSDE’s calculation of statewide excess costs is about $796 million and a 92% share would be roughly $733 million; the current appropriation is about $601 million, leaving a shortfall of about $122 million.

Why this matters: special education funding directly affects school district budgets, local tax levies and district services. Lawmakers and KSDE staff discussed both how the state formula calculates aid and what additional state dollars would be needed to move toward the 92% statutory target.

Harwood summarized KSDE’s method for calculating the “excess cost” base: start with district special education expenditures reported to KSDE (fund 30), adjust for expected cost changes (KSDE applied roughly a 5% inflation assumption in their estimate), subtract state and federal special education aid and Medicaid reimbursements, then apply the 92% statutory goal. Harwood said the current…