KS SB140

School district budgets must show expenditures and originally budgeted amounts for the current year, preceding year, and second preceding year in parallel columns, with all items reported at the object level by object name, effective January 1, 2026

School boards must prepare and publish a report explaining any budget item exceeding $100,000 where actual or estimated expenditures deviate by 10% or more from the originally budgeted amount

School boards must also prepare a report explaining when any item budgeted for the ensuing year deviates by 10% or more from current year estimated expenditures, for items exceeding $50,000

School districts must record all expenditures at the object level and at the sub-object level when possible under the uniform financial accounting and reporting system

Deviation reports must be published on school district websites and the Kansas Department of Education website