Salina Public Schools is serving fewer students than it did several years ago, while the amount spent per pupil has increased — but determining exactly how much USD 305 spends on each Salina student depends on which state financial measure is used.

USD 305 reported $24,250 in total expenditures per pupil for the 2024-25 school year under its broad all-funds calculation.

That figure does not mean $24,250 was spent directly in the classroom on each student. It includes a wider range of district expenses, and USD 305 says a different Kansas Department of Education report should be used when comparing spending specifically attributable to Salina students with other districts.

Salina311 asked the district to review the methodology before publication.

Why There Are Different Per-Pupil Numbers

Kansas school finance reports use several different definitions of per-pupil spending.

KSDE's broad total-expenditure calculation includes spending across numerous funds. Depending on the report, that can include instruction, student services, administration, operations and maintenance, transportation, food service, capital expenditures, debt service, retirement contributions and special education.

USD 305 also administers the Central Kansas Cooperative in Education, which provides special education services involving multiple school districts.

That raised a question about whether cooperative expenses included in USD 305's overall finances could make Salina appear more expensive when compared with other districts.

USD 305 Communications Director Olivia Opat said the district recommends using KSDE's Accountability Report for that comparison.

"The best resource for per-pupil information is the Accountability Report available through KSDE Data Central," Opat said.

Asked whether that calculation includes expenditures associated with students outside USD 305, Opat said, "The Accountability Report includes expenditures specifically for USD 305 students."

KSDE describes its Financial Accountability system as containing district enrollment, revenue and expenditure information, while its Budget Summary contains both total expenditures and an "Amount per Pupil by Function (All Funds)" calculation.

The distinction means more than one per-pupil figure can accurately describe USD 305 finances while measuring different things.

The $24,250 figure measures broad district expenditures per pupil. The Accountability Report recommended by USD 305 is intended to provide a more specific comparison of spending associated with USD 305 students.

Spending Has Increased

The $24,250 figure also continues a longer-term increase in USD 305's broad per-pupil spending.

KSDE records show total expenditures per pupil were $21,535 in 2021-22 and increased to $22,882 in 2022-23.

By 2024-25, USD 305 reported the figure at approximately $24,250 per pupil.

That represents an increase of approximately $2,715 per pupil, or 12.6%, from 2021-22 to 2024-25.

Those figures should not be interpreted as classroom expenditures alone. They measure the broader cost of operating the district under the all-funds methodology.

Fewer Students

The increase has occurred while USD 305's enrollment has moved in the opposite direction.

KSDE school-finance records show regular FTE enrollment declining from approximately 6,517 students in 2022-23 to 6,302 in 2025-26.

That's approximately 216 fewer FTE students, a decline of about 3.3% in three years.

USD 305 expects enrollment to decline again.

"Like many districts across Kansas, Salina Public Schools is anticipating a decline in enrollment based on the ongoing trend over the last several years," Opat said.

The district said declining enrollment is not unique to Salina.

According to USD 305, approximately 91% of Kansas districts have experienced enrollment declines.

"One of the primary factors contributing to this trend is a declining birth rate, which is affecting communities across both our region and the state," Opat said.

USD 305's final 2026-27 enrollment figures are not yet available.

Has Spending Fallen With Enrollment?

Salina311 also asked whether the district has reduced staffing, classrooms or other operations as enrollment has declined.

USD 305 did not provide a specific number of positions that have been eliminated because of enrollment losses.

Instead, the district said staffing is evaluated through its annual needs-assessment and budget process.

"At this time, if the district needs to make staffing reductions, they are managed through attrition, meaning open positions are reviewed," Opat said.

A decline in enrollment does not necessarily produce an equivalent reduction in expenses.

A school district still has buildings to operate, buses to run and administrative and educational services to provide. Those fixed costs can cause spending per pupil to increase when enrollment falls even without a corresponding increase in every category of district spending.

How USD 305 Compares With Kansas

The next question is where Salina's spending falls compared with other Kansas districts.

That comparison requires using the same financial measurement for every district.

USD 305 recommends the KSDE Accountability Report.

"The KSDE website allows you to search for any district's Accountability Report for comparison," Opat said.

KSDE also publishes statewide financial accountability information that allows expenditures, enrollment and other financial measures to be examined across Kansas districts. The state's reports distinguish actual expenditures from budgeted expenditures and between different categories of district spending.

For that reason, Salina311 is not assigning USD 305 a single statewide spending rank based solely on the $24,250 all-funds figure.

Doing so without identifying the underlying measurement could create a misleading comparison.

What the records do show is that USD 305's broad spending per pupil has increased while its enrollment has declined.

The district's 2025-26 Accountability Report calculation is still being completed and, according to Opat, is due to KSDE by Oct. 15.

That report will provide another year of data for measuring how much USD 305 spends per student and how Salina compares with other Kansas school districts using the same methodology.