Carryover Ratios

Each ratio reflects carryover balances in ‘all other’ operating funds (everything except capital outlay, debt service, and federal funds) at the beginning of each year as a percentage of actual current operating costs for that year. To match operating cash with related costs, federal spending and KPERS retirement spending are excluded from operating costs. A state efficiency study recommends that carryover ratios should not exceed 15%. Districts showing 0% did not exist in those years. Data from Kansas Dept. of Education in Open Records requests.