What is Capital Outlay and how can it be used?

• A capital outlay levy is a property tax that Kansas school districts can use to fund the acquisition, construction, and maintenance of school property. 

• Capital Outlay can be used for things like acquiring, constructing, renovating school buildings/facilities, equipment, purchasing computer software, buying performance uniforms, acquiring building sites, etc. Pages 4 & 5 of this document has a detailed list of eligible and ineligible items. 

Should HVAC & roof repairs be spent out of capital outlay, not bond issues?

This is a standard practice across the state. For example see details below:

• Olathe's 2022 bond issue included:

  • Roofing over five years - $10,000,000

  • HVAC over five years - $10,000,000

• Shawnee Mission's 2021 bond issue included:

  • Roofs  - $19,000,000

  • HVAC/Lighting - $24,000,000

• Blue Valley's 2023 bond issue included:

  • Replace end-of-useful life HVAC equipment districtwide (as needed) - No specific amount given

  • Doors, windows, walls, and roof repair and replacement districtwide (as needed) - No specific amount given.

• Both Gardner and DeSoto have had recent bond issues which have included items that we have purchased with capital outlay dollars (safety & security, playgrounds, kitchen renovations, and education technology to name a few) that they are lumping into their bond issues.

 Why are we spending such a large portion of our capital outlay dollars on salaries and benefits when we should be earmarking it for projects? 

Every district in Johnson County has been using their capital outlay dollars for custodial, maintenance, and/or buildings & grounds staff.

Here are some percentages to share that I calculated directly from area budget documents.  This is the percentage spent on object codes 100-299 (salary & benefits) from fund 16 Capital Outlay.

• 2022-2023

  • Blue Valley 29%

  • Spring Hill 33%

  • Gardner 34%

  • DeSoto 10%

  • Olathe 38%

  • Shawnee Mission 22%

• 2023-2024

  • Blue Valley 36%

  • Spring Hill 42%

  • Gardner 25%

  • DeSoto 18%

  • Olathe 38%

  • Shawnee Mission 24%