Difference between revisions of "Kansas state budget"

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(Multi-Measure Budget Transparency Profile)
(Fiscal Year 2013 State Budget)
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*Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.<ref>[http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/federal_aid_to_state_and_local_governments.html '''US Census''' Federal Aid to State and Local Governments]</ref><ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation''' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013]</ref>
*Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.<ref>[http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/federal_aid_to_state_and_local_governments.html '''US Census''' Federal Aid to State and Local Governments]</ref><ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation''' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013]</ref>
==Fiscal Year 2013 State Budget==
The enacted FY2013 state budget can be found [http://kslegislature.org/li/b2011_12/measures/sb294/ here].
[[Kansas]] lawmakers in the [[Kansas State Legislature|Kansas state legislature]] approved a $13.41 billion FY2013 state budget on May 20, 2012.<ref name=sends>[http://midwestdemocracy.com/articles/kansas-legislature-sends-143-billion-budget-to-governor/ The Kansas City Star "Kansas legislature sends $14.3 billion budget to governor" May 20, 2012]</ref>  The budget increases state general fund spending, primarily state taxpayer money, by approximately 0.7% over FY2012.  It is written to include a 7.5 percent ending balance, which could possibly be tapped by lawmakers should the new tax cut fail to promote sufficient growth.<ref name=eagle>[http://www.kansas.com/2012/05/20/2342426/with-tax-cuts-and-budget-deal.html The Wichita Eagle "With tax cuts and budget deal, Kansas Legislature finishes session" May 20, 2012]</ref>
Highlights of the budget include:
* income tax cuts;<ref name=eagle/>
* a $40 million increase in funding for K-12 education, approximately $60 per student;<ref name=eagle/>
Gov. [[Sam Brownback|Sam Brownback]] signed the budget into law on June 1, 2012, saying that the budget reduces overall state spending by $465 million.<ref>[http://hutchnews.com/Localregional/BC-KS--Kansas-Budget-20120601-20-01-21 The Hutchinson News "Brownback signs 2013 Kansas budget " June 1, 2012]</ref>  He used his line-item veto on several items, including $800,000 for local environmental programs, $484,337 for teacher mentoring programs and funding to promote the State Fair.<ref>[http://www.bizjournals.com/kansascity/news/2012/06/01/brownback-signs-14b-kansas-budget.html The Kansas City Business Journal "Brownback signs $14B Kansas budget, vetos some items" June 1, 2012]</ref>
'''Tax Cuts'''
In July 2012, the governor said that the state could afford his tax cuts, but members of both parties disagreed with the governor's assessment, noting projections from the nonpartisan Legislative Research Department show cumulative shortfalls over five years exceeding $2.5 billion.<ref>[http://www.kansascity.com/2012/07/25/3723794/brownback-says-solid-kansas-finances.html The Kansas City Star "Brownback says Kansas finances are sound, but others disagree" July 25, 2012]</ref><ref>[http://blogs.kansas.com/weblog/2012/07/many-doubt-brownback-on-taxes-budget/ The Wichita Eagle "Many doubt Brownback on taxes, budget" July 27, 2012]</ref>
On May 23, 2012, the governor signed into law the tax bill that cuts state income taxes by roughly $3.7 billion over five years.<ref name=cut>[http://midwestdemocracy.com/articles/brownback-signs-big-tax-cut-in-kansas/#storylink=cpy Kansas City Star Midwest Democracy "Brownback signs big tax cut in Kansas" May 23, 2012]</ref>  In addition to cutting individual income tax rates for 2013, the cuts eliminate income taxes for the owners of 191,000 businesses.<ref name=kansas>[http://www.kansas.com/2012/07/25/2421307/brownback-state-finances-solid.html Kansas.com "Brownback: State finances solid enough for tax cuts" July 25, 2012]</ref>
The law collapses the state's current three-bracket system to two brackets starting in 2013. It cuts the highest income tax rates to 4.9 percent from 6.45 percent and 6.25 percent. It also reduces the lowest tax rate to 3 percent from 3.5 percent.<ref name=cut/>
The tax cuts passed despite projections from the nonpartisan Legislative Research Department showing a budget shortfall by July 2014 and cumulative shortfalls over five years exceeding $2.5 billion.<ref name=kansas/>
'''Governor's Proposed Budget'''
On Jan. 12, 2012, Gov. [[Sam Brownback|Sam Brownback]] proposed the FY2013 state budget, which can be found [http://budget.ks.gov/gbr.htm here].  Under the governor's proposal, the state would spend just under $6.1 billion from the general fu. It is $39 million, or a little less than 1 percent, than spending in the FY2012 state budget.  The budget would leave cash reserves of $465 million at the end of the fiscal year.<Ref name=proposal>[http://www.kansascity.com/2012/01/12/3366465/brownback-releases-a-tight-kansas.html The Kansas City Star "Brownback releases a tight Kansas budget proposal"Jan. 12, 2012]</Ref>  Overall state spending, including spending with financed with federal funds, would be $14.1 billion, which is approximately 1.7% more than the all-funds total of $13.9 billion in FY2012.<ref name=proposal/> 
The governor also proposed redesigning the state's income tax system by cutting individual income tax rates but eliminating tax credits and deductions.<ref name=proposal/>  The governor's plan lowers the individual income tax rate from 6.45% to 4.9%.<reF>[http://budget.ks.gov/publications/FY2013/FY2013_Full_Budget_Briefing--CORRECTED_1-13-2012.pdf Budget Director's Budget Briefing Jan. 13, 2012]</ref>  Brownback would cut the bottom tax bracket to 3 percent and eliminate individual state tax on most small-business income.<Ref>[http://www.businessweek.com/news/2012-01-31/governors-seeking-jobs-offer-tax-breaks-as-budget-woes-ease.html Businessweek "Governors Seeking Jobs Offer Tax Breaks as Budget Woes Ease" Jan. 31, 2012]</ref>  The cuts would be offset by a slight increase in the sales tax rate and a broadening of the tax base.<ref>[http://online.wsj.com/article/SB10001424052970203889904577200872159113492.html?mod=googlenews_wsj The Wall Street Journal "The Heartland Tax Rebellion" Feb. 7, 2012]</ref>
The governor also endorsed a proposal to use revenues from state-owned casinos to bolster the long-term financial health of the Kansas Public Employees Retirement System. The proposal has passed the House in a larger bill aimed at shoring up KPERS.<ref>[http://www.kansascity.com/2012/03/26/3513686/brownback-endorses-using-casino.html The Kansas City Star "Brownback endorses using casino funds for pensions" March 26, 2012]</reF>
The governor's budget report can be found [http://budget.ks.gov/gbr.htm here].
'''Legislative Proposed Budget'''
It appeared a deal had been reached on March 30, 2012, which would have cut overall spending by 4.2 percent, or about $620 million, and leave the state with cash reserves of $523 million at the end of June 2013, but it did not last.  House Republican leaders canceled a vote on the deal and reopened budget discussions after the legislation did not match the agreement they had reached, especially in regard to K-12 school funding.  Lawmakers then adjourned for their spring break, meaning that the budget will be unresolved until lawmakers return April 25 to conclude the year.<ref>[http://www.saljournal.com/news/story/kan-KansasBudget-5thLd-Writethru-03-31-0884-clone The Salina Journal "
Kan. budget agreement unravels just before vote" March 31, 2012]</ref>
When the conference committees' failure to reach a budget deal in March, lawmakers did not approve a $1.4 million supplemental appropriation for the judicial branch.  As a result, Kansas Supreme Court Chief Justice [[judgepedia:Lawton Nuss|Lawton Nuss]] said that state courts will have to close for five days, with 1,500 workers being furloughed on those days.<ref>[http://www2.ljworld.com/news/2012/apr/04/statehouse-live-legislative-budget-impasse-will-ca/ The Lawrence Journal World "Legislative budget impasse will cause court closings, furloughs, Chief Justice Nuss says" April 4, 2012]</ref>
The [[Kansas State Senate|Senate]] passed a $14.4 billion budget by a vote of 34-5.<ref name=bw>[http://www.businessweek.com/ap/2012-05/D9UGTATG0.htm Businessweek "Kan. Senate approves $14.4B budget plan" May 2, 2012]</ref>  Highlights of the Senate budget include:
*adding $50 million to increase base state aid for schools,
*adding $27 million to equalize school aid payments among poorer districts,
* adding $5 million to reduce waiting lists for services for residents with physical and developmental disabilities,
*adding $45 million a year for four budget years for cities and counties to reduce property taxes.<ref name=bw/>
The [[Kansas House of Representatives|House]] approved the proposed $14.1 billion state budget on March 19, 2012.<ref name=biz>[http://www.bizjournals.com/wichita/morning_call/2012/03/kansas-house-approves-14b-budget.html The Wichita Business Journal "Kansas House approves $14B budget with $600 million in cuts" March 20, 2012]</ref>  It cuts spending by $600 million, or 4 percent, over FY2013. The budget is very similar to that proposed by the governor, although lawmakers added in $25 million for education and $5 million for community mental health centers.<ref>[http://www.kansascity.com/2012/03/16/3496184/kansas-house-gives-budget-first.html Kansas City Star "Kansas House gives budget March 16, 2012]</ref>  That $25 million would come from a Kansas Department of Transportation highway program to help K-12 public schools deal with higher-than-expected student enrollment.<ref name=biz/>  The House budget included provisions barring Insurance Commissioner [[Sandy Praeger|Sandy Praeger]] from spending about $1.2 million in federal grant dollars her agency received to help plan for a health insurance exchange as required to be established by 2014 by the Affordable Care Act.<ref>[http://www.khi.org/news/2012/mar/26/budget-negotiators-meet/ Kansas Health Institute "Budget negotiators meet" March 26, 2012]</ref>
The [[Kansas State Senate|State Senate]] approved a $14 billion FY2013 state budget bill on March 21, 2012.  It reduces state spending by 4 percent, or $572 million.<ref name=senate>[http://cjonline.com/news/state/2012-03-21/senate-advances-14b-budget-bill The Topeka Capital-Journal "Senate advances $14B budget bill" March 2, 2012]</ref>  The Senate's budget provided $8.5 million for the fourth year of a scheduled five-year program to improve salaries of state employees with wages far below similar jobs in the private sector, whereas the House's budget did not include funding for that salary increase.<ref name=senate/>
'''Rainy Day Fund'''
Members of the Senate proposed a constitutional amendment that would create a rainy day fund.  The state would be required to deposit up to 1 percent of its budget into the account when the state has a year-end balance of 3 percent or more. The state would no longer have to make deposits when the account reaches 15 percent of the previous year’s tax revenue.  When necessary, the state would be allow to draw only enough money to equal the year’s projected budget shortfall. <Ref>[http://www.kansas.com/2012/01/29/2195380/state-senators-propose-adding.html#storylink=cpy The Wichita Eagle "State senators propose adding rainy-day fund to constitution" Jan. 29, 2012]</ref>
==Fiscal Year 2012 State Budget==
==Fiscal Year 2012 State Budget==

Revision as of 07:26, 17 April 2014

Kansas state budget

Flag of Kansas.png
Budget calendar:  Annual
Fiscal year:  2013
Date signed:  June 1, 2012
Financial figures
GF expenses:  $6.2 billion
All funds expenses:  $14.3 billion
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Kansas lawmakers in the Kansas state legislature approved a $14.3 billion FY2013 state budget on May 20, 2012.[1] Gov. Sam Brownback signed the budget into law on June 1, 2012, saying that the budget reduces overall state spending by $465 million.[2]

The state operates on an annual budget cycle.[3] The state's fiscal year begins July 1.

As of August 2012, Kansas has a total state debt of approximately $28,444,549,000, when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the FY2013 budget gap.[4] The state budget total remains similar to the prior year's total of $28,538,211,000.[5]

Kansas' total state debt per capita is $9,906.72 as of October 2012.[6]

See also: The Kansas State Budget on State Budget Solutions

Federal Aid to State Budget

The chart below represents how much of the state’s budget comes from the federal government.[7]

The number is the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):

State 2008 2009 2010 2011
Kansas 25.88% (#38) 28.1% (#41) 32.52% (#39) 32.9% (#35)
  • Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.[8][9]

Fiscal Year 2012 State Budget

The state finished the fiscal year with reserves of $466 million – more than double what it had at the end of FY2011.[10]

The governor signed the $13.8 billion FY2012 budget into law on May 28, 2011.[11] The budget closes a shortfall of around $500 million by reducing overall spending 6.1 percent, with public schools aid being reduced by 5.6 percent.[12]

The budget does not raise taxes and, as written, leaves a surplus of $50 million.[13]

The state offered buyouts to 4,000 employees of up to five years of their current health coverage or a one-time lump sum $6,500 cash payment to entice them to voluntarily take early or full retirement. The retirements would ease pressure on the state budget.[14]


On May 20, 2012 the Legislature approved $1.1 million in supplemental funding to keep courts open for the remaining 40 days until FY2013 begins on July 1.[15]


Gov. Brownback said that he would return $31.5 million in federal funds that were part of a grant to help the state integrate its health insurance databases and policy networks into a user-friendly system.[16]

Public Employee Unions

The House of Representatives passed a bill on Feb. 24, 2011, that would prohibit employee payroll deductions for union dues and political action committees.[17]

State Income Tax

A bill that would have phased income taxes down over time and reduced corporate tax rates was introduced but not passed in the legislative session. Budget Director Steve Anderson said that there would be a renewed effort to reduce or get rid of state incomes taxes for FY2013.[18]

Governor's Proposed Budget

To resolve that deficit, Governor Sam Brownback on his first day in office proposed an immediate spending freeze and eliminating eight state agencies, though he did not specify which agencies.[19] He also said the state can eliminate $750 million from its FY2012 budget while actually increasing the amount the state spends on K-12 education.[19] Gov. Brownback also plans to eliminate 2,000 state jobs, all of which were unfilled at the time of the announcement.[19]

In July 2010, Gov. Mark Parkinson’s budget staff expected revenues from a sales tax increase to keep programs intact for the coming fiscal year and instructed state agencies to prepare status quo spending proposals for FY2012, which begins July 1, 2011. Legislators, however, did not express similar confidence and warned that a new round of cuts could be required. “They probably need to have a Plan B in place,” said Jay Emler, chair of the Senate Ways and Means Committee.[20]

The Budget Division guidelines for FY2012 presume that revenues from the sales tax increase from 5.3% to 6.3% will offset the loss of up to $438 million in one-time federal stimulus funds. Although agencies are able to propose new spending initiatives, the Budget Division also asked agencies to propose ways to trim their spending of state tax dollars by up to 5 percent, if necessary.[20]

Governor-elect Sam Brownback said his budget priorities in order are Medicaid, K-12 education, higher education and public safety.[21] His priority areas account for 80% of the state budget, meaning the other 20% is subject to more aggressive cuts until state finances improve.[21] Brownback said repealing the 1-cent sales tax that went into effect July 1 is not an option given that size of the shortfall.[21]

Brownback said he hopes to give K-12 school districts more flexibility to use their reserve funds.[22]

Legislative Budget

The legislature approved a $13.8 billion budget, with the Senate approving it 28-11 on May 12, 2011, and the House approving it with a 69-55 vote.on May 13, 2011. Relying on cuts and not increasing taxes, the budget closed a $500 million revenue shortfall. The bill cuts base state aid to schools by $232 per student, or 6 percent,[23] reducing the amount from $4,012 in 2011 to $3,780 in 2012.[24] That is lowest level in more than a decade. The budget would end the final two years of a pay plan to bring up the wages of state employees who are paid way below market value.[23] The plan raises the state sales tax rate from 5.3 percent to 6.3 percent in 2010 to shore up revenues. The approved budget plan calls for cutting government spending by $881 million, or nearly 6 percent.[24]

Kansas Senate Ways and Means Committee members endorsed a proposed 2012 budget on March 17, 2011, and it was passed by the entire Senate on March 29, 2011. The Senate budget reduces aid to the state's 289 school districts by $226 per student — slightly less than the $232 per-student cut proposed in the House budget bill.[25] It differs significantly from the governor's proposal and focuses on cuts, reducing state spending by $535 million so that the state will end the year $7.5 million in the black.

In contrast, the budget drafted by the Kansas House budget follows many of the governor's proposals, but shifts $35 million in funding cuts into 2011 to end with that balance instead of zero.[26]

Both versions call for spending approximately $14 billion from all revenue sources, including $6 billion from state taxes and fees.[27]

Budget transparency

KanView is the name of Kansas's publicly available online spending database. As a result of the Kansas Legislative House Committee on Government Efficiency and Technology, the legislature and governor passed legislation in 2007 and 2008 that mandates greater financial transparency for Kansas state government.[28]

See also: Evaluation of Kansas state website

Art. 2, Sec. 15 of the state constitution provides that "No bill shall be passed on the day that it is introduced; dispensable in case of emergency as declared by 2/3 of members present in the House where it is pending"

See also: Constitutional provisions regarding reading of bills

Government tools

KanView provides a searchable database of state financial information, organized by expenditures and revenues for the five categories of Agency, Fund, Program, Object and Vendor. Annual expenditures and revenues are updated soon after the close of Kansas's fiscal year, which runs from July 1 to June 30.[29]

The following table is helpful in evaluating the level of transparency provided by KanView:

Criteria for evaluating spending databases
State Database Searchability Grants Contracts Line Item Expenditures Dept/Agency Budgets Public Employee Salary
Kanview[29] Y
600px-Yes check.png
600px-Yes check.png
600px-Red x.png
600px-Yes check.png
600px-Yes check.png
Kansas Department of Administration, Purchasing[30] Y
600px-Yes check.png
600px-Red x.png
600px-Yes check.png
600px-Red x.png
600px-Red x.png
600px-Red x.png
  • Grants are viewable as an expenditure category.
  • The site does not provide individual employee salaries, only pay rates by position and agency.
  • Line item expenditures are available by agency.[31]
  • KanView links to the state's Budget Division, which provides annual budgets that include agency expenditures.[32]
  • The Department of Administration's Purchasing site provides information on all state contracts, including expired contracts.[33]

Limitations and Suggestions

KanView was supposed to contain information on salaries and wages, including compensation paid to individual state employees. This requirement is clearly specified in the language of the Kansas Taxpayer Transparency law. But the powers-that-be have kept detailed public employee salary information OFF the Web site. KanView only lists summary data on salaries, not the individual information required by law.[34] You can call the Kansas Department of Administration at (785) 296-3011 and demand that the letter of the law be followed by putting specific wage and salary information online.

Support for creation of the database

KanView stemmed from the Kansas Taxpayer Transparency Program of 2007, and was authorized when governor Kathleen Sebelius signed the Kansas Taxpayer Transparency Act in 2008.

Multi-Measure Budget Transparency Profile

The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Kansas, which measures state transparency as of September 2011 using indicators from a range of organizations. [35] These indicators measure both website transparency and other recognized facets of governmental transparency. In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state. In addition to the individual state profile, IGPA offers a 50-state comparison.[36] It also offers profiles for other states[37]

U.S. PIRG Following the Money report

See also: Following the Money 2014 Report

The U.S. Public Interest Research Group, a consumer-focused nonprofit organization based in Washington, D.C., released its annual report on state transparency websites in April 2014. The report, entitled "Following the Money," measured how transparent and accountable state websites are with regard to state government spending.[38] According to the report, Kansas received a grade of D- and a numerical score of 50, indicating that Kansas was "Lagging" in terms of transparency regarding state spending.[38]

Budget background

The Kansas state fiscal year begins July 1 and ends June 30. On October 1 all of the state's agencies submit their budget requests to the Governor and the Legislature. Kansas has 20 state agencies which operate on an biennial system but are authorized to file budget adjustment requests every other year. The Governor presents the proposed budget to both the House and the Senate for consideration. From February through April state officials deliberate on the proposed budget. By early June the Governor evaluates any and all changes before a final decision is approved.[39]

Budget figures

The following table provides a history of Kansas' expenditures and gross domestic product (GDP).

Fiscal Year Expenditures (billions) GDP (billions)
2000 $14.4[40] $82.8[40]
2001 $15.6[40] $86.4[40]
2002 $16.7[40] $89.6[40]
2003 $17.5[40] $93.6[40]
2004 $18.4[40] $98.4[40]
2005 $18.9[40] $103.3[40]
2006 $20.3[40] $110.6[40]
2007 $21.7[40] $117.3[40]
2008 $23.3[40] $124.4[40]
2009 $24.9*[40] $131.9*[40]
  • NOTE: The figures for FY 2009 won't be finalized until the end of the fiscal year.

Accounting principles

See also: Kansas government accounting principles

The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.[41] The Legislative Post Audit Committee is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.[42] Barbara J. Hinton is Kansas Legislative Post Auditor.[43]

The Institute for Truth in Accounting] (IFTA) rates Kansas “Tardy” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities.[44] IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider Kansas’ CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.[45] Kansas’ CAFRs are published online by the Division of Accounts and Reports.[46] Kent Olson is Director of the Kansas Division of Accounts and Reports.[47]

Credit rating

The State of Kansas was given the following ratings by S&P as of 2012 and by Fitch and Moody's as of 2010.

State Fitch[48] Moody's[48] S&P[49]
Kansas AA Aa1 AA+


Kansas received $2.1 billion in federal funding between February 2009 and June 2013.[50]

Public Employees

See also: Kansas public employee salaries
See also: Kansas public pensions

According to 2011 Census data, the state of Kansas and local governments in the state employed a total of 239,636 people.[51] Of those employees, 174,247 were full-time employees receiving a net pay of $625,498,207 per month and 65,389 were part-time employees paid $61,735,686 per month.[51] More than 60% of those employees, or 148,384 employees, were in education or higher education.[51]

See also

External links

Additional reading


  1. The Kansas City Star "Kansas legislature sends $14.3 billion budget to governor" May 20, 2012
  2. The Hutchinson News "Brownback signs 2013 Kansas budget " June 1, 2012
  3. National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011
  4. State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012
  5. State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011
  6. State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012
  7. Tax Foundation, "Monday Map: Federal Aid to State Budgets," accessed August 16, 2013
  8. US Census Federal Aid to State and Local Governments
  9. Tax Foundation' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013
  10. Kansas.com "Brownback: State finances solid enough for tax cuts" July 25, 2012
  11. "Brownback signs budget, makes veto changes" May 28, 2011
  12. Forbes "Kan. gov. OKs $13B budget but rejects arts agency" May 28, 2011
  13. Veto message from Gov. Sam Brownback
  14. Kansas Reporter "Kansas offers buyouts to 4,000 state workers" August 2, 2011
  15. Fox4KC.com "Budget Deal Keeps Kansas Courts Open" May 21, 2012
  16. The Kansas City Star "Kansas Gov. Brownback rejects federal health care grant" Aug. 10, 2011
  17. Reuters "Several U.S. states consider union limits" Feb. 25, 2011
  18. The Kansas City Star "Kansas budget chief seeks end to state income tax" July 24, 2011
  19. 19.0 19.1 19.2 The Kansas City Star "Brownback plans to maintain state spending on schools" Jan. 12, 2011
  20. 20.0 20.1 "Kansas agencies told to prepare status quo budget" July 20, 2010
  21. 21.0 21.1 21.2 Kansas Reporter "Brownback lays out budget priorities" Dec. 22, 2010
  22. The Wichita Eagle "Deeper state budget cuts will hit schools again" Jan. 3, 2010
  23. 23.0 23.1 LJWorld.com "Republicans pass Kansas budget, send it to supportive governor" May 13, 2011
  24. 24.0 24.1 Businessweek "State Legislature approves $13.8B Kansas budget" May 13, 2011
  25. The Arkansas City Traveler "Kansas Senate passes $14 billion budget with salary, school cuts" March 30, 2011
  26. Kansas Reporter "Kansas Senate panel proposes 2012 state budget" March 17, 2011
  27. Businessweek "House, Senate budget debates await Kan. lawmakers" March 28, 2011
  28. "What is KanView," Kansas Department of Administration
  29. 29.0 29.1 "What is KanView," Kansas Department of Administration
  30. Kansas Department of Administration, Purchasing, accessed August 19, 2013
  31. FY 2011 Data
  32. Kansas Division of the Budget
  33. Procurement Contract List
  34. http://blog.ntu.org/main/post.php?post_id=3492
  35. University of Illinois Institute of Government and Public Affairs, "Kansas: Budget Transparency Profile," accessed August 16, 2013
  36. University of Illinois Institute of Government and Public Affairs, "Alabama: Budget Transparency Profile," accessed August 16, 2013
  37. University of Illinois Institute of Government and Public Affairs, "State Transparency Profiles," accessed August 16, 2013
  38. 38.0 38.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
  39. State of Kansas Legislative Research Department,"Legislator briefing book state finance budget overview," accessed March 4,2009
  40. 40.00 40.01 40.02 40.03 40.04 40.05 40.06 40.07 40.08 40.09 40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 US Government Spending,"Kansas State and Local spending," accessed February 26,2009
  41. The Kansas Legislative Division of Post Audit, accessed August 16, 2013
  42. The Kansas Legislative Division of Post Audit, "All LPA Audit Reports," accessed August 16, 2013
  43. National Association of State Auditors, Comptrollers, and Treasurers Web site, retrieved October 22, 2009
  44. Institute for Truth in Accounting, accessed August 16, 2013
  45. Institute for Truth in Accounting, “The Truth About Balanced Budgets—A Fifty State Study,” Page 35
  46. Kansas Department of Administration Office of Management Analysis and Standards, "Financial Reporting," accessed August 16, 2013
  47. National Association of State Auditors, Comptrollers, and Treasurers Web site, retrieved October 22, 2009
  48. 48.0 48.1 "State Budget Solutions," State GO Debt Ratings," accessed August 19, 2013
  49. The Pew Charitable Trust, “Infographic: S&P State Credit Ratings 2001–2012," accessed August 19, 2013
  50. Recovery, "Stimulus Spending by State"
  51. 51.0 51.1 51.2 2011 Kansas Public Employment U.S. Census Data