In 2021-22, the state provided $406.3 million in dedicated funding for school districts to deliver additional services to students at-risk of academic failure. State law requires that district spend money from their at-risk fund only on programs approved by the State Board of Education. Kansas Department of Education (KSDE) officials told us the State Board has delegated the task of approving at-risk programs to the department. None of the KSDE-approved programs we reviewed met the statutory criteria necessary to be included on the list. Further, most of the approved programs we reviewed had little to no evidence of effectiveness. Additionally, many KSDE-approved programs did not appear to meet the purpose of at-risk programs, which is to provide above and beyond opportunities to at-risk students. The problems we identified with KSDE's approved at-risk list are the result of several factors.  This includes things such as, KSDE's process for approving at-risk programs does not include some statutorily required criteria, the department does not follow it's own process, and the board does not provide any oversight to the department. This audit showed the same problems as in our 2019 at-risk audit, and none of our recommendations have been adequately implemented.

Most of the $176 million in at-risk expenditures we reviewed for 20 districts was spent on salaries and benefits. About 30% of the $5.2 million in expenditures we reviewed did not adhere to statutory spending rules. Further, it is unclear how much of the districts' at-risk spending targets at-risk students or provides them an "above and beyond" opportunity. Problems with the at-risk spending guidance KSDE provided to school districts may contribute to some of the unallowable spending we found. 

Over the last 6 years, students eligible for free lunch have consistently performed worse on state assessments than students who are not eligible for free lunches. All 3 cohort groups we evaluated performed worse over time, but this trend was more pronounced for students eligible for free lunch.  Additionally, the graduation rates and ACT scores of students eligible for free lunch were also lower than other students.