Kansas Interlocal & Service Center Special Education Fund — Unencumbered Cash Trends
Source: FY2025-26 Interlocal Budget filings (Special Education Fund, Form 30/Budget Form 0-212-900), submitted to KSDE by August 25, 2025. Figures show 2023-2024 Actual, 2024-2025 Actual, and 2025-2026 Budget for each of the 23 Kansas interlocals/service centers.
The Funding Squeeze: Static State Revenue, Rising Local Assessments, Draining Reserves
Across most interlocals, Code 1321 (flow-through/state-level payments) has stayed roughly flat while Code 1320 (assessments billed directly to member districts) and total expenditures have climbed — with the gap increasingly closed by spending down cash reserves rather than new revenue.
Indexed Growth, FY2023-24 = 100 (Statewide)
Rebasing each series to 100 in FY2023-24 removes dollar-scale differences and isolates the trend: a flat line means no real change; steep lines show what's actually moving.
Change in Local Assessment Revenue vs. Change in Ending Cash
Each dot is one interlocal. Bottom-right = raised local assessments (Code 1320) while cash still fell — the "squeeze" pattern. Top-right = raised assessments and still built cash.
How Total Expenditures Were Funded, by Fiscal Year (Statewide)
Total expenditures = Code 1321 revenue + Code 1320 revenue + other revenue (federal, state categorical aid, interest, etc.) + net draw from cash reserves (beginning cash − ending cash, when positive). Bar segments sum exactly to that year's total expenditures.
Statewide Unencumbered Cash Balance — Special Education Fund
Beginning (July 1) and ending (June 30) cash balance summed across all 23 interlocals, by fiscal year.
Reserve Ratio: Ending Cash ÷ Total Expenditures
Statewide ending unencumbered cash as a % of that year's total expenditures — a rough "months of reserve" gauge.
FY2025-26 Budgeted Ending Unencumbered Cash, by Interlocal
Sorted highest to lowest. Bars left of zero indicate a budgeted cash deficit.
Statewide Revenue Code 1320 — Payments from Districts (Assessment)
Summed across the 18 interlocals with an active Special Education fund, by fiscal year.
Statewide Revenue Code 1321 — Payments from Districts (Flow-through)
Summed across the 18 interlocals with an active Special Education fund, by fiscal year.
% Change in Revenue Code 1320, FY2023-24 → FY2025-26, by Interlocal
Assessment payments from member districts. Sorted highest increase to largest decrease.
% Change in Reserve Ratio, FY2023-24 → FY2025-26, by Interlocal
Reserve ratio = ending cash ÷ total expenditures. Sorted highest increase to largest decrease.
All Interlocals — Detail
Click a column header to sort. $ figures in whole dollars as filed. Reserve ratio = FY26 ending cash ÷ FY26 total expenditures.