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Task force presses KSDE on rising at‑risk carryover; approves committee request for audit of bilingual/ESOL funding
Summary
Members questioned why statewide at‑risk cash balances have risen and approved a committee recommendation asking Legislative Post Audit to examine bilingual/ESOL funding and district uses of at‑risk dollars. Research staff told the task force statewide cash and model numbers; Representative Williams moved the audit request, which passed by voice.
Task force members used a June brief on statewide at‑risk spending to press KSDE and research staff about cash balances and whether districts are using at‑risk funds as intended. The panel also voted to recommend a Legislative Post Audit (LPA) review of ESOL/bilingual funding and district expenditures.
Cash balances and use of at‑risk dollars
Jennifer Light of KLRD presented statewide cash‑balance figures and high‑level modeling. She told the task force that, under 2025 counts, completely removing both the at‑risk and the high‑density weightings would free about $584.1 million in state foundation aid and $191.3 million in LOB transfers—a combined $775.4 million.
Representative Williams and several superintendents questioned why statewide carryovers in at‑risk and other funds have grown. Williams told the panel, "That money that we've invested in kids is sitting in the banks, and it's doubled since 2019. Why?" She urged more transparency and outcome‑focused accountability relating to large carryover balances.
KSDE and district speakers noted several reasons for carryovers, including payment timing (state and federal payment schedules), districts’ prudent reserve policies, the use of one‑time federal funds (ESSER) during the pandemic period to start initiatives that districts now aim to sustain, and typical timing mismatches that produce higher balances on July 1.
Bilingual/ESOL audit request
The task force considered and approved a motion to recommend that Legislative Post Audit review bilingual/ESOL funding, how districts calculate eligible populations and how funds are spent (motion by Representative Williams; second by Representative Estes). The motion passed by voice vote; task force chair reported the committee will forward the request to LPA staff. The approved request asks LPA to examine whether district expenditures comply with statute and to summarize other states’ approaches, among other objectives.
KSDE, district and research roles
KSDE staff said they can provide district‑level expenditure and outcome trend data (for example, student performance and cut scores) and that some questions—particularly the cross‑state policy comparisons—are well suited to KLRD or LPA work. LPA staff typically apply auditing standards and conduct on‑site interviews and file reviews; task force members said they wanted both quantitative trends and stakeholder interviews.
Ending
With the vote, the task force formally asked Legislative Post Audit to evaluate bilingual/ESOL funding and to return findings to the committee. Research and KSDE staff agreed to provide additional district‑level detail on at‑risk and high‑density distributions and to answer members’ questions about cash timing and permitted uses of at‑risk funds.
