72-6430. Expenditures for certain purposes not operating expenses.
72-6430
72-6430. Expenditures for certain purposes notoperating expenses.Expenditures of a district for the following purposes are not operatingexpenses:
(a) Payments to another district in an adjustment of rights as provided inK.S.A. 72-6776, and amendments thereto, or upon transfer of territory asprovided in K.S.A. 72-7105, 72-7106 or 72-7107, and amendments to suchsections, if paid from any fund other than the general fund.
(b) Payments to another district under K.S.A. 72-7105a, and amendmentsthereto.
(c) The maintenance of student activities which are reimbursed.
(d) Expenditures from any lawfully authorized fund of a district other thanits general fund.
(e) The provision of educational services for pupils residing at the FlintHills job corps center, for pupils housed at a psychiatric residentialtreatment facility or for pupils confined in a juvenile detention facilityfor which the district is reimbursed by a grant of state moneys as provided inK.S.A. 72-8187, and amendments thereto. As used in this subsection,juvenile detention facilityand psychiatric residential treatment facility have the meaningsascribed theretoby K.S.A.72-8187, and amendments thereto.
(f) Programs financed in part or in whole by federal funds which may beexpended although not included in the budget of the district, excepting fundsreceived under the provisions of title I of public law 874 (but not includingin such exception amounts received for assistance in cases of major disasterand amounts received under the low-rent housing program), to the extent of thefederal funds to be provided.
History: L. 1992, ch. 280, § 26;L. 1993, ch. 264, § 10;L. 1994, ch. 307, § 13;L. 1999, ch. 165, § 5;L. 2000, ch. 95, § 2;L. 2001, ch. 215, § 2;L. 2002, ch. 196, § 4;L. 2007, ch. 76, § 3; July 1.