Kansas committee reviews 50‑state K‑12 funding formula comparison

Kansas legislators on the Committee on K‑12 Education Budget heard a briefing on a 50‑state comparison of K‑12 school funding formulas and weightings, with staff noting differences in base‑amount approaches, special education reimbursement, English‑language learner funding and supports for small or isolated districts.

"This memo compares kindergarten through grade 12 funding in all 50 states as of March 2024," said Jennifer Light of the Kansas Legislative Research Department, who led the presentation with two KLRD colleagues.

The memo compared primary funding models in each state, identifying three broad approaches: student‑based formulas (a base per pupil plus weights for specific needs), resource‑based formulas (funding estimated to pay for minimum required staffing or programs), and hybrids. Light told the committee that 35 states plus the District of Columbia used student‑based models, nine states used resource‑based models, four used hybrids, and two — Vermont and Wisconsin — used models that differ from those categories.

Committee members pressed staff for follow‑up details. The committee chair said, "The formula really dictates 95% of it, 98% of it," emphasizing the importance of the task force’s work. Members asked for comparisons of per‑pupil spending, how state constitutional education clauses compare across states, and how Kansas’s use of a base amount and specific weightings lines up with neighboring states.

Key takeaways from the briefing included: - Base amounts: Kansas’s State Foundation Aid includes a base amount per pupil (reported in the memo as $5,088 for fiscal year 2024) that is adjusted annually by a three‑year average of the CPI‑U Midwest. Four of the five neighboring states discussed (Colorado, Missouri, Oklahoma, and Kansas) include a guaranteed base amount; Nebraska’s primary formula does not include a base amount in the same way. - Count methods: Four of the five surrounding states use enrollment counts (Kansas, Colorado, Nebraska, Oklahoma); Missouri uses an attendance count. Kansas’s single annual count occurs on Sept. 20, with a secondary count for military students only. - Weightings and populations: Kansas uses multiple weightings for low‑income students (an at‑risk weighting and a high‑density at‑risk weighting) and a bilingual (ELL) single weight. States vary widely — some use single weights, others multiple weights, categorical aid, reimbursement, resource allocations or hybrid approaches depending on the student population (special education, ELL, gifted, low enrollment, etc.). - Special education funding: Kansas provides special education state aid through a reimbursement model set in statute; the memo cites the statutory reimbursement level and noted that in fiscal year 2025 special education state aid allocated represented roughly 75.4% of excess costs (staff said the statutory reimbursement is 92% but actual funded percentage varies by year). Nebraska’s reimbursement is tied to the previous year’s allowable excess costs, while Colorado uses a combination of weightings and a high‑cost reimbursement pool. - Small and isolated districts: Kansas maintains a low‑enrollment weighting with multiple brackets (0–99 students; 100–299.9; 300–1,621.9) and staff provided examples of districts in each bracket, including Rola (USD 217), Fowler (USD 225), Thunder Ridge (USD 110), Erie‑Galesburg (USD 101) and Mead (USD 226).

Committee members and staff identified additional follow‑up items. Representatives asked KLRD and other staff to provide: per‑pupil spending comparisons adjusted for cost‑of‑living or CPI, a list of states’ constitutional education clauses and relevant litigation history, the task force membership roster, and NAEP performance data cross‑referenced with state funding levels. KLRD staff agreed to supply those materials.

Members also discussed process and timing. Staff and committee members reiterated that the Education Funding Task Force will develop recommendations and that any statutory change must be enacted by the Legislature; a statute referenced in the briefing requires the current formula to sunset on 07/01/2027 unless changed. The committee chair said the task force’s work is intended to inform any bill the full Legislature would consider ahead of that deadline.

No formal committee vote or final action on a bill occurred during the briefing. The meeting adjourned after questions and a request that staff distribute the memo and supporting tables to committee members.