Evaluating Adult Virtual School Funding [March 2025]

The state provides funding to school districts for adult students earning a high school diploma through a virtual program. KSDE established a process for districts to submit adult virtual student credits for funding. We reviewed about 5,900 credits that 9 school districts submitted for funding across 2 years to determine if those credits complied with state statute. Nearly all (99%) the credits the districts submitted appeared to comply with the criteria set in state law, but there were a few exceptions. In total, districts submitted about 55 credits (out of nearly 5,900) that did not comply with statute.

KSDE audits the credits that districts submit for adult virtual school funding each year. For half of the districts we reviewed, KSDE did not approve the number of adult virtual credits that were statutorily compliant. KSDE lacked adequate written policies and procedures to help auditors review adult virtual school credits consistently. The department does not consistently follow some of the written policies they do have. The department also lacks written policies for some important audit best practices such as policies to require supervisory review of audit work.

The Central Plains school district raised concerns with the results of KSDE’s audit of the adult virtual credits they submitted for the 2021-22 school year. We noted a couple problems with how Central Plains creates and monitors transcripts that contributed to some of the issues with the district’s audit. Based on our review of Central Plains 2021-22 credits, we determined there were about 500 credits that appeared statutorily compliant that the department did not fund. The difference in our results and the department’s is largely because we took different approaches.