Requiring school district budget forms and summaries to include all expenditures of bond proceeds.

SB 159 requires Kansas school districts to explicitly include all expenditures of bond proceeds in their budget forms and summaries. This affects all Kansas public school districts by mandating detailed reporting of how bond-funded projects (like construction) are financed and spent, including actual costs, project timelines, and specific project identification. The bill amends existing law (K.S.A. 72-1167) to require districts to annually publish this bond spending data on their websites alongside budget summaries and historical expenditure reports. It does not change how districts use bond funds but ensures transparency by making all bond-related spending visible in required financial disclosures.