This report examines the Kansas school district expenditure data provided by the Kansas State Department of Education on (KSDE) through its Comparative Performance & Fiscal System (CPFS--http:// cpfs.ksde.org/), which includes all school district expenditures reported by Fund, Object, and Sub Object from the 1998-99 school year through the 2014-15 school year. Amounts related to funds transferred were excluded, as they do not represent actual expenditures. Also note this report only discusses expenditures and does not include information on budgeted amounts, allocations, or funds awarded. The report includes analysis by total amounts and by per pupil amounts. These per pupil amounts were calculated using the unaudited student FTEs also from KSDE's CPFS online.