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Finance & Business

Finance & Business

The Finance and Business Department oversees the total expenditure budget for the school district. This includes total operating budgets, other special revenue funds, debt and capital funds. The district staff and Board of Education take seriously the responsibility of using tax dollars efficiently and in a way that best benefits the classroom learning experience.​​​ The school district is independently audited each fiscal year to ensure compliance with financial regulations and expectations.

News & Information

Update: Sept. 12, 2023 -- The Board of Education took action at its regularly scheduled meeting on Monday, September 11, and unanimously adopted the revenue neutral rate and budget for the 2023-24 school year. The board considered needs assessments before approving the budget. Budget information and needs assessments are available on this webpage.  

Posted August 7, 2023

The USD 232 Board of Education at its regularly scheduled meeting on Monday, August 7, approved publication of the proposed budget for the 2023-24 school year. The proposed budget decreases the district’s mill levy (tax rate) to its lowest point in 30 years.

If the budget is approved next month, it will represent the lowest mill levy (tax rate) for the school district since 1993. The proposed budget calls for a total of mill levy of 61.126. Since 2010, the Board of Education decreased the tax rate by nearly 23 mills.

The public hearing on the proposed budget is set for September 11, at 6:00 p.m., at the Board of Education.

Revenue Neutral Rate

Although the tax rate continues to decrease in USD 232, the district will collect more revenue over the next school year because assessed valuation increased. The Board is required to hold a public hearing regarding the revenue neutral rate, which is also scheduled for September 11, at 6:00 p.m., at the Board of Education.

All properties of Johnson County residents are included in a number of taxing subdivisions. Examples include the state, county, city, fire district, library and Park and Recreation district, among others. If a taxing subdivision receives more property tax revenue in the next budget year compared to the current year, they would be exceeding the revenue-neutral rate. Recent changes in state law require the county to mail an estimated tax notice on behalf of a subdivision that plans to exceed the revenue-neutral rate. The notice also serves as notification for a public hearing required to take place by a subdivision that plans to exceed the revenue neutral rate.

In early August, Johnson County Government will mail all Johnson county residents a single estimated tax notice on behalf of taxing subdivisions. The form will include data on specific property values and taxes as well as dates, times and locations of upcoming public hearings.

Learn more about this topic and see a template of the estimated tax notice at

View a budget presentation prepared by Dr. Cory Gibson, Superintendent of Schools.

Costs and Inflation

The Board of Education, working with administration, ensures funds are used efficiently. Because of inflation and other factors, certain costs are expected to increase during the 2023-24 school year. Examples of increases are:

  • Worker’s Comp 3% increase
  • Property/Liability 45% increase
  • Health Insurance 9% increase
  • Salaries and Benefits approximately 9%
  • Transportation approximately 10%
  • Motor Fuel approximately 15%
  • Utilities approximately 5%




Blue circle graphic with the words Financial Accountability Reports

Kansas schools are audited annually through an independent audit process and by the Kansas State Department of Education. School districts are subject to audits by the Kansas Legislative Post Audit. Financial & Performance Accountability Reports prepared by the Kansas State Department of Education.

Contact Us

Thank you for your interest in the financial accountability of the school district. Please let us know if you have any questions. 

Julie Stucky
Director of Finance

  • Send Email 
  • Phone: 913-667-6200