#1 Since 2002-03 there have been ten closures, attachments, consolidations, etc. The USDs which no longer exist can be seen in 2008-09 above; #294-#305. Also, USD ranked #3 above is no longer in existence. I also believe Ranks #1 & #14 are now unified (which may also include Rank #293).

#2 The figures provided reflect ALL spending, which includes bonded indebtedness for construction; an expense not all districts have and capital outlay expenditures which are not, state equalized.

#3 State aid provided for funds other than the General Fund is based on district wealth which is a ratio of assessed valuation divided by # of students. The greater the assessed valuation per student, the less state aid received. Point being, stating the $ per student is not a totally accurate reflection of the amount of money being provided by sources other than local taxes. Many smaller districts receive less state aid due to their greater district wealth.

#4 Considering the argument being advanced, that is small schools are less efficient due to their not having economy of scale. . . which is the more efficient school district, USD 424 Mullinville @ $8490 per student (226 students) or USD #305 Salina @ $16,348 per student (6,959 students)?

The lists of USDs and $ spent per student show, IN GENERAL, smaller schools are more expensive to operate but they also show some significant inconsistencies in that "common sense" thinking.