USD 417 August District Spotlight

 
The energy across our district has officially returned as we welcomed back our incredible staff and students to kick off the 2026–2027 school year! We are already in our fifth day with students, and seeing the enthusiasm in our hallways, lunchrooms, and classrooms reminds us all why we do this work. We look forward to working with our students and families this year to have an awesome 2026-2027 school year. 
 
As our classrooms get into their routines, our district is also preparing for September, when the Board of Education will officially vote on our annual budget. Over the last few months in the district spotlight articles, we have discussed how Kansas funds public education and examined the operational costs of running our schools. Building on those conversations, I want to provide clarity on key factors shaping our financial picture and explain how the state budgeting process works behind the scenes.
 
Understanding "Spending Authority" School budgeting in Kansas is unique because it is built around legal spending authority—the maximum cap a district is allowed to spend. Because state budget software is released in early July and state law requires us to submit our initial mill rates to the County Clerk no later than July 20th, the estimated mill rates printed on official county notices represent a higher mill rate than we believe we will need.
 
It is important for our community to know that having the authority to spend funds does not mean we plan to spend every dollar. Even the final budget approved by our board in September is built around maximum spending authority. This ensures the district has the legal flexibility to operate throughout the year without having to spend significant time and administrative effort republishing the budget if unexpected operational needs, enrollment shifts, or other funding issues arise.
 
State Aid Shifts and Special Education Pressures
Two major state-level funding mechanics are impacting our local planning this year:
 

• Decreased State Aid in the LOB: During our annual budget review with the Kansas State Department of Education (KSDE), we confirmed that USD 417 is receiving less state aid in our Supplemental General (Local Option Budget) fund. This reduction is driven by an increase in local property valuations alongside lower birth rates that are impacting our enrollment. Because state equalization aid accounts for local wealth and enrollment, receiving less state aid shifts that financial responsibility directly to local tax support just to maintain our existing operational levels.
• The Special Education Shortfall: The state continues to fall short of its legal obligation to fund 92% of special education excess costs. To meet federal and state requirements, we must continue shifting local General and Supplemental General Fund dollars to bridge this gap—money that would otherwise support broader district needs.

 
Investing in Our Students and Staff
Like every family and business, USD 417 is managing real inflationary pressures on operational costs. Our focus is balancing these rising expenses while protecting student opportunities, preserving academic and extracurricular programs, and keeping staff salaries and benefits competitive so we can recruit and retain high-quality educators and support staff for our schools.
 
An informed community is our greatest asset as we work to maintain fiscal responsibility while providing an exceptional education for our kids.
 
As always, my door is open.
 
Sincerely,
Tyson Eslinger
Superintendent of Schools
USD 417 Morris County
#DBLA417 (Dream,Believe,Lead,Achieve)