Task force hears how Kansas local option budget (LOB) is calculated and funded
Apr 21, 2026
Staff explained statutes for the local option budget and supplemental state aid, including the 15% LOB minimum, a 33% statutory cap, an alternative base used to compute LOB, and required transfers from the supplemental fund to at-risk, bilingual and special-education funds.
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Staff from the legislative research office summarized how Kansas law determines a school district’s local option budget and how supplemental state aid fills funding gaps. Jason Long, a reviser’s office staff member, told the task force: "School districts have to adopt at least a 15% LOB. That's 15% of the total foundation aid calculated for the school year, and they can go up to a statutory limit of 33% of the total foundation aid." He explained that an alternative base aid (originally set at $44.90) is used to compute LOB when it exceeds the statutory base aid and that the alternative amount is adjusted by inflation each year.
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