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72-53,116. Capital outlay fund; use of moneys; investments authorized. (a) Any moneys in the capital outlay fund of any school district and any moneys received from issuance of bonds under K.S.A. 72-53,117 or 72-53,122, and amendments thereto, may be used for the purpose of the acquisition, construction, reconstruction, repair, remodeling, additions to, furnishing, maintaining and equipping of school district property and equipment necessary for school district purposes, including: (1) Computer software; (2) performance uniforms; (3) housing and boarding pupils enrolled in an area vocational school operated under the board of education; (4) architectural expenses; (5) building sites; (6) undertaking and maintenance of asbestos control projects; (7) school buses; and (8) other fixed assets.

(b) The board of education of any school district is hereby authorized to invest any portion of the capital outlay fund of the school district which is not currently needed in investments authorized by K.S.A. 12-1675, and amendments thereto, in the manner prescribed therein, or may invest the same in direct obligations of the United States government maturing or redeemable at par and accrued interest within three years from date of purchase, the principal and interest whereof is guaranteed by the government of the United States. All interest received on any such investment shall upon receipt thereof be credited to the capital outlay fund.

History: L. 1969, ch. 353, § 4; L. 1974, ch. 320, § 2; L. 1977, ch. 54, § 38; L. 1981, ch. 286, § 3; L. 1988, ch. 285, § 2; L. 2013, ch. 99, § 6; L. 2015, ch. 4, § 62; L. 2017, ch. 95, § 91; L. 2018, ch. 57, § 15; July 1.

Source or Prior Law:


Attorney General's Opinions:

Taxes levied pursuant to establishment of employee benefits contribution fund; establishment and maintenance of capital outlay fund. 86-140.

Capital outlay levy; use of proceeds; procedure; constitutionality. 90-79.

Boards of education; power to provide home computers for board members; definition of meeting; electronic mail as interactive communication. 95-13.

Money in school district's capital outlay fund may not be used for other purposes. 2003-34.

Money in capital outlay fund of school district may not be used to pay persons to provide computer repairs. 2004-36.

School district may use proceeds from its general fund, supplemental general fund and capital outlay fund to pay the costs of remodeling or renovating a building that it intends to lease or sell to a third party. 2011-12.


1. Expanded uses for capital outlay funds exacerbates wealth-based disparities among school districts in violation of the equity component of section 6 of article 6 of the constitution of the state of Kansas. Gannon v. State, 306 Kan. 1170, 1214-22, 402 P.3d 513 (2017).

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