Didn't answer the main question: Was the money spent and how was it spent? Another question: Are there requirements/restrictions on what/how the money can be spent?

It did answer the question. The district had 10% as mandated by the Legislature. The Legislature let that 10% requirement expire so it reverted back to 6% meaning that the district had to spend down $3 million but before the deadline to spend down that money came about, the Legislature decided to make the 10% mandate permanent.

Your other question is a good one. From what I have been reading, it looks as if the money is used to cover bills that are due while the district is waiting for state funding. Kansas doesn't seem to be the only state late on their education funding to the schools, too.

Given the hostility our current Legislators show toward education, I would prefer that the district keep the contingency fund untouched until absolutely needed to continue to provide an education for our kids.

We also need a full listing of real property owned by the district. Land that has been purchased I'll bet is not listed in this reserve fund and is one of the places the district can hide money. Creative accounting practices abound.

Not only that but they spent $16,434 on dues and fees to the Kansas Association of School Boards in 2012. (Kansasopengov.org) KASB in turn - using this money - supported the Governor's latest tax bill including the repeal of the home mortgage interest deduction and the deduction for property taxes paid. If your mill levy goes up for schools, KASB says you should not be allowed income tax deductions to help you out? How is that $16,434 a wise expenditure of our tax money?

Yes, and KNEA does the same thing for teachers! What recourse do I have of the use of USD 497 dues by the KASB to support legislation that would harm my freedom and liberties, ie home mortgage deduction. Can't limit KNEA while allowing KASB money to influence legislation or elections.

Part of the bill limits public employee unions (KNEA is one) from spending money on campaign candidates and political issues.

i'm glad you are concerned1. yes, the kansas government IS DEFINITELY trying to limit knea, and police, and firefighters, and anyone else who serves the public. from HB2023 i submit the following:

(c) For the purposes of this section, "political activities" means any
activity carried out for the purpose of influencing, in whole or part, any
election for a state, local government or board of education office,
including activities or causes of a partisan political or ideological nature
engaged in by a public employee organization for such purpose, and
including contributions to a political committee, continuing political
employee committee, or both, for the purpose of aiding or promoting the
endorsement, nomination, election or defeat of a candidate for public
office of the state or of a county, municipality or school district, or the
passage or defeat of any public question.

and

(d) (1) It shall be a prohibited practice for a public employee
organization to endorse candidates, or spend any of its income, directly or
indirectly, for partisan or political purposes or engage in any kind of
activity advocating or opposing the election of candidates for any public
officeincluding any income in the form of or derived from any dues, fees,
assessments or any other periodic payments, directly or indirectly, to
engage in political activities as defined in paragraph (2).
(2) For the purposes of this section, "political activities" means any
activity carried out for the purpose of influencing, in whole or part, any
election for a state, local government or board of education office,
including activities or causes of a partisan political or ideological nature
engaged in by a public employee organization for such purpose, and
including contributions to a political committee, continuing political
employee committee, or both, for the purpose of aiding or promoting the
endorsement, nomination, election or defeat of any candidate for public
office of the state or of a county, municipality or school district, or the
passage or defeat of any public question.