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Committee corrects KSDE ‘all funds’ cash-balance figure; analyst says prior table double‑counted
Summary
A Kansas Legislative Research Department analyst told the Senate Ways and Means Committee that a previously circulated “all funds” cash‑balance number for school year 2024–25 was double‑counted; the corrected all‑funds figure is $2.9 billion, not $5 billion. Senators pressed staff on timing and restrictions tied to specific funds.
Jennifer Light, a Kansas Legislative Research Department analyst who covers the Kansas State Department of Education budget, told the Senate Ways and Means Committee that a previously circulated “all funds” cash balance figure was incorrect and that a table had double‑counted a column.
The corrected all‑funds cash balance for school year 2024–25, which the analyst said reflects cash on hand as of July 1, 2024, is $2,900,000,000 — not the roughly $5 billion figure cited during earlier discussions, Light said. “What happened was I just missed a sum column in the middle of the table, which double counted,” she told the committee and offered to stand for questions.
Committee members said the corrected figure matters because prior references to the larger number had been repeated during last week’s hearings. Senator Patty said she had followed up with Light and warned colleagues that the $5 billion number “was a number far exceeding the actuals.” Several senators asked follow‑up questions about the composition of the all‑funds total and the timing of funds being released to local school districts.
Light told the committee the document presented separate cash balances for the General Fund, Supplemental General Fund, Special Education Fund, Special Education Co‑op Fund and the All Funds total, and that the all‑funds total includes additional funds listed below the table. She reiterated that the cash balances shown are “as of the beginning of the school year” (July 1).
Senators pressed for detail on years showing negative ending balances in the table and on how the all‑funds total had changed over time. Light said the display shows point‑in‑time cash balances, and that in some years there is a decrease from the previous year even when the cash balance itself is positive. For the funds highlighted on the table (general, supplemental, special education), the largest year‑over‑year change shown was about $14 million.
Committee members also asked about restrictions on certain funds and timing of releases. Light said the Kansas State Department of Education issues funds throughout the year on specific dates and that some funds are restricted to specified uses. She offered to provide the committee calendar the department uses for releases.
The exchange closed with senators thanking Light and committee staff for correcting the record ahead of further budget work.
