Difference between revisions of "Kansas state budget"

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(Fiscal Year 2012 State Budget)
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{{budget infobox|
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{{budget infobox2|
state = Kansas |
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| state = Kansas  
image = Flag of Kansas.png|
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| image = Flag of Kansas.png|
budgetcal = Annual |
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| budgetcal =
fiscalyear = 2013 |
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| fiscalyear =
datelaw= June 1, 2012 |
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| credit=
lasteraltered = |
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| percentchangedr =   
revenue =  |
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| expenses =  
percentchangedr =  |
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| all funds expenses =
expenses = $6.2 billion|
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| spending change =
all funds expenses = $14.3 billion|
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| change =
percentchanged = |
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| governor =
}}{{tnr}}[[Kansas]] lawmakers in the [[Kansas State Legislature|Kansas state legislature]] approved a $14.3 billion FY2013 state budget on May 20, 2012.<ref>[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> 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>
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| % federal =
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| state debt =
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| per cap debt =
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}}{{tnr|limit=3}}This page contains information about '''budget processes and policy issues''' in [[Kansas]], including:
 +
* A summary of the budget drafting process
 +
* Trends in expenditures and revenues
 +
* Current and past fiscal year budget developments
 +
* Financial transparency measures
  
The state operates on an annual budget cycle.<ref>[http://www.ncsl.org/issues-research/budget/state-experiences-with-annual-and-biennial-budgeti.aspx National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011]</ref> The state's fiscal year begins July 1.
+
Between fiscal year 2009 and fiscal year 2013, Kansas's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'', "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'', "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
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.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillion State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> The state budget total remains similar to the prior year's total of $28,538,211,000.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref>
+
==Budget process==
 +
{{Kansas budget process}}
  
Kansas' total state debt per capita is $9,906.72 as of October 2012.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
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==Expenditures==
 +
===Definitions===
 +
{{Budget types background}}
 +
===2013 expenditures===
 +
[[File:Kansas total expenditures 2013.png|right|thumb|500px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
:: ''See also: [http://www.statebudgetsolutions.org/state/detail/Kansas The Kansas State Budget on State Budget Solutions]''
+
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="7" align="center" style="background-color:#008000; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | General fund
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Other funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Bonds
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
 +
|-
 +
|'''Kansas''' || '''$6,198''' || '''$3,599''' || '''$4,193''' || '''$415''' || '''$14,405''' || '''$4,977.61'''
 +
|-
 +
|[[Iowa state budget|Iowa]] || $6,231 || $5,682 || $7,539 || $157 || $19,609 || $6,345.10
 +
|-
 +
|[[Minnesota state budget|Minnesota]] || $20,056 || $8,637 || $6,263 || $810 || $35,766 || $6,598.43
 +
|-
 +
|[[Missouri state budget|Missouri]] || $8,022 || $7,209 || $7,712 || $0 || $22,943 || $3,795.89
 +
|-
 +
|[[Nebraska state budget|Nebraska]] || $3,590 || $3,014 || $3,559 || $0 || $10,163 || $5,439.08
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
==Federal Aid to State Budget==
+
===Expenditures by function===
 +
[[File:Kansas expenditures by type 2012.png|right|thumb|500px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
State expenditures in Kansas can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The chart below represents how much of the state’s budget comes from the federal government.<ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation'', "Monday Map: Federal Aid to State Budgets," accessed August 16, 2013]</ref>
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{| class="wikitable" style="text-align:center; width:55%;"
 
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
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):
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{| class="wikitable sortable"
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| align="center" style="background:#f0f0f0;"|'''State'''
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| align="center" style="background:#f0f0f0;"|'''2008'''
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| align="center" style="background:#f0f0f0;"|'''2009'''
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| align="center" style="background:#f0f0f0;"|'''2010'''
+
| align="center" style="background:#f0f0f0;"|'''2011'''
+
 
|-
 
|-
| Kansas || 25.88% (#38) || 28.1% (#41) || 32.52% (#39) || 32.9% (#35)
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! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
 +
|'''Kansas''' || '''25.8%''' || '''16.9%''' || '''0.3%''' || '''18.6%''' || '''2.5%''' || '''8.8%''' || '''27.1%'''
 +
|-
 +
|[[Iowa state budget|Iowa]] || 16.8% || 25.0% || 0.6% || 19.6% || 2.7% || 7.5% || 27.8%
 +
|-
 +
|[[Minnesota state budget|Minnesota]] || 23.8% || 9.7% || 1.4% || 27.6% || 1.5% || 8.3% || 27.7%
 +
|-
 +
|[[Missouri state budget|Missouri]] || 22.6% || 4.7% || 0.7% || 35.0% || 2.6% || 10.4% || 23.9%
 +
|-
 +
|[[Nebraska state budget|Nebraska]] || 15.3% || 23.5% || 0.5% || 16.7% || 2.3% || 7.5% || 34.3%
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
 
*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>
 
  
==Budget transparency==
+
===Expenditure trends===
'''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.<ref>[http://www.kansas.gov/kanview/kanview.html "What is KanView," Kansas Department of Administration]</ref>  
+
From 2008 to 2012, elementary and secondary education spending fell by 2.4 percent. During the same period, spending categorized as "other" rose by nearly four percent. The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'', "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
:: ''See also: [[Evaluation of Kansas state website]]''
+
  
Art. 2, Sec. 15 of the [http://www.kslib.info/Documents/Constitution.pdf 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"
+
{| class="wikitable" style="text-align:center; width:65%;"
:: ''See also: [[Constitutional provisions regarding reading of bills]]''
+
! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures from 2008 to 2012 (as percents)
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
 +
|2012 || 25.8% || 16.9% || 0.3% || 18.6% || 2.5% || 8.8% || 27.1%
 +
|-
 +
|2011 || 26.0% || 16.5% || 0.4% || 18.2% || 2.5% || 10.3% || 26.0%
 +
|-
 +
|2010 || 25.5% || 16.1% || 0.4% || 18.8% || 2.6% || 8.3% || 28.3%
 +
|-
 +
|2009 || 26.4% || 16.6% || 0.4% || 17.4% || 2.7% || 11.5% || 25.0%
 +
|-
 +
|2008 || 28.2% || 17.5% || 0.4% || 18.7% || 3.1% || 8.8% || 23.3%
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''-2.4%''' || align="center" style="background-color:black; color:white"|'''-0.60%'''|| align="center" style="background-color:black; color:white"| '''-0.1%''' || align="center" style="background-color:black; color:white"|'''-0.1%''' ||align="center" style="background-color:black; color:white"| '''-0.6%''' || align="center" style="background-color:black; color:white"|'''0% ''' || align="center" style="background-color:black; color:white"|'''3.8% '''
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
===Government tools===
+
==Revenues==
 +
===2013 revenues===
 +
[[File:Kansas GF revenues 2013.png|right|400px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
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.<ref name=kanview>[http://www.kansas.gov/kanview/kanview.html "What is KanView," Kansas Department of Administration]</ref>  
+
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|'''Kansas''' || '''$2,525''' || '''$2,931''' || '''$371''' || '''$0''' || '''$514''' || '''$6,341''' || '''$2,191.12'''
 +
|-
 +
|[[Iowa state budget|Iowa]] || $2,109 || $3,315 || $448 || $120 || $645 || $6,637 || $2,147.61
 +
|-
 +
|[[Minnesota state budget|Minnesota]] || $4,817 || $8,649 || $1,165 || $39 || $2,786 || $17,456 || $3,220.44
 +
|-
 +
|[[Missouri state budget|Missouri]] || $1,872 || $5,489 || $415 || $0 || $307 || $8,083 || $1,337.32
 +
|-
 +
|[[Nebraska state budget|Nebraska]] || $1,475 || $2,102 || $276 || $1 || $199 || $4,052 || $2,168.57
 +
|-
 +
| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'', "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
The following table is helpful in evaluating the level of transparency provided by [[Kansas state budget|KanView]]:
+
===Revenue trends===
 +
The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
{|style="width:100%" class=wikitable
+
{| class="wikitable" style="text-align:center; width:65%;"
|+ '''Criteria for evaluating spending databases'''
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, Kansas ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|2013 || $2,525 || $2,931 || $371 || $0 || $514 || $6,341 || $2,191.12
 +
|-
 +
|2012 || $2,462 || $2,908 || $284 || $0 || $759 || $6,413 || $2,222.57
 +
|-
 +
|2011 || $2,253 || $2,710 || $225 || $0 || $694 || $5,882 || $2,049.80
 +
|-
 +
|2010 || $1,858 || $2,418 || $225 || $0 || $690 || $5,191 || $1,815.73
 +
|-
 +
|2009 || $1,925 || $2,682 || $240 || $0 || $742 || $5,589 || $1,982.80
 
|-
 
|-
|align=center|Kanview<ref name=kanview/>||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{No (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{partial}}
+
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''31.17%''' || align="center" style="background-color:black; color:white"|'''9.28%'''|| align="center" style="background-color:black; color:white"| '''54.58%''' || align="center" style="background-color:black; color:white"|'''0.00%''' ||align="center" style="background-color:black; color:white"| '''-30.73%''' || align="center" style="background-color:black; color:white"|'''13.46%''' || align="center" style="background-color:black; color:white"|'''10.51%'''
 
|-
 
|-
|align=center|Kansas Department of Administration, Purchasing<ref>[http://www.da.ks.gov/purch/contracts/ ''Kansas Department of Administration, Purchasing'', accessed August 19, 2013]</ref>||{{Yes (Sunshine Review)}}||{{No (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{No (Sunshine Review)}}||{{No (Sunshine Review)}}||{{No (Sunshine Review)}}
+
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
*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.<ref>[http://www.kansas.gov/KanView/fy2011data FY 2011 Data]</ref>
 
*KanView links to the state's Budget Division, which provides annual budgets that include agency expenditures.<ref>[http://budget.ks.gov/ Kansas Division of the Budget]</ref>
 
*The Department of Administration's Purchasing site provides information on all state contracts, including expired contracts.<ref>[http://www.da.ks.gov/purch/contracts/ Procurement Contract List]</ref>
 
  
====Limitations and Suggestions====
+
==State budgets by year==
 +
===Fiscal year 2014===
 +
{{Budget bill box
 +
|State = Kansas
 +
|Year = 2014
 +
|Link =
 +
|Introduced =
 +
|Days =
 +
|State House =
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|Vote lower house =
 +
|State Senate =
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|Vote upper house =
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|Conference =
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|Conference upper house vote =
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|Conference lower house vote =
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|Governor = [[XXX]]
 +
|Signed =
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|Vetoed =
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}}
  
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.<ref>http://blog.ntu.org/main/post.php?post_id=3492</ref> 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.
+
XXOne or two short paragraphs to summarize the current fiscal year budget.XX
  
===Support for creation of the database===
+
===Fiscal year 2013===
'''KanView''' stemmed from the [[Kansas Taxpayer Transparency Program]] of 2007, and was authorized when governor [[Kathleen Sebelius|Kathleen Sebelius]] signed the [[Kansas Senate Bill 316, Kansas Taxpayer Transparency Act|Kansas Taxpayer Transparency Act]] in 2008.
+
::''See also: [[Kansas state budget (2012-2013)]]
  
===Multi-Measure Budget Transparency Profile===
+
===Fiscal year 2012===
 +
::''See also: [[Kansas state budget (2011-2012)]]
  
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.  
+
===Fiscal year 2011===
<ref>[http://igpa.uillinois.edu/system/files/Kansas_Profile_IGPA_093011.pdf ''University of Illinois Institute of Government and Public Affairs'', "Kansas: Budget Transparency Profile," accessed August 16, 2013]</ref> 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.<ref>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''University of Illinois Institute of Government and Public Affairs'', "Alabama: Budget Transparency Profile," accessed August 16, 2013]</ref> It also offers profiles for other states<ref>[http://igpa.uillinois.edu/content/state-transparency-profiles ''University of Illinois Institute of Government and Public Affairs'', "State Transparency Profiles," accessed August 16, 2013]</ref>
+
::''See also: [[Kansas state budget (2010-2011)]]
===U.S. PIRG Following the Money report===
+
 
{{Following the Money 2014 Report by State|State=Kansas|Grade=D-|Score=50|Level=Lagging}}
+
===Fiscal year 2010===
 +
::''See also: [[Kansas state budget (2009-2010)]]
 +
 
 +
==Historical spending==
 +
State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Kansas
 +
|totalbudgets= 3
 +
|2011-2012genfund=6098
 +
|2011-2012otherfund=3737
 +
|2011-2012fedfund=4153
 +
|2011-2012bonds=408
 +
|2011-2012budgettotal=14396
 +
|2010-2011genfund=5667
 +
|2010-2011otherfund=4172
 +
|2010-2011fedfund=4472
 +
|2010-2011bonds=374
 +
|2010-2011budgettotal=14685
 +
|2009-2010genfund=5268
 +
|2009-2010otherfund=3926
 +
|2009-2010fedfund=4532
 +
|2009-2010bonds=318
 +
|2009-2010budgettotal=14044
 +
}}
 +
 
 +
==State debt==
 +
According to a January 2014 report by the nonprofit organization State Budget Solutions, Kansas had a state debt of over $39 billion. Its state debt per capita was $13,523. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'', "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'', "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
 +
{{State debt box
 +
|State = Kansas
 +
|totaldebt=$39,025,693,000
 +
|totaldebtrank=34
 +
|percapdebt=$13,523
 +
|percapdebtrank=28
 +
|expenditures = $9,835,000,000
 +
|expendituresrank =26
 +
}}
 +
 
 +
===Public pensions===
 +
::''See also: [[Kansas public pensions]] and [[Kansas public employee salaries]]''
 +
 
 +
As of the end of 2012, Kansas public pensions had total estimated liabilities of $23.5 billion dollars, but had only 56.4 percent of those liabilities funded, resulting in unfunded liabilities of $10.3 billion.<ref name=valuation> [http://www.kpers.org/valuationreport123112.pdf ''KPERS'', "2012 Valuation," accessed November 5, 2013] </ref>
 +
 
 +
One of the contributing factors to this large unfunded liability is the state's failure to fully fund the [[#Annual Required Contribution|Annual Required Contribution (ARC)]]; since 2005, the state has allocated an average of less than 70 percent of the [[#Annual Required Contribution|ARC]]. Additionally, Kansas assumes an 8 percent [[#rate of return|rate of return]] on its investments, which it failed to meet nine times between 2001 and 2012.<ref name=valuation/><ref name=Val09>[http://www.kpers.org/valuationreport123109.pdf ''Kansas Public Employee Retirement System'', "2009 Valuation Report," accessed October 24, 2013]</ref><ref name=CAFR>[http://kpers.org/annualreport2012.pdf ''Kansas Public Employee Retirement System'', "2012 Comprehensive Annual Financial Report," accessed October 25, 2013]</ref>
 +
 
 +
===Credit ratings===
 +
States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref>
  
==Budget background==
+
The table below lists the Standard and Poor's credit ranking for Kansas from 2001 to 2012 (grades from surrounding states are provided for additional context).<ref name=credit/>
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 [[Kansas_Legislature|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 [[Kansas_House_of_Representatives|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.<ref name="BudgetProcess">[http://www.docstoc.com/docs/4142696/Kansas-Legislator-Briefing-Book-State-Finance-S-Budget-Overview ''State of Kansas Legislative Research Department'',"Legislator briefing book state finance budget overview," accessed March 4,2009]</ref><BR>
+
  
===Budget figures===
+
{| class="wikitable" style="text-align:center; width:55%;"
The following table provides a history of Kansas' expenditures and gross domestic product (GDP).
+
! colspan="6" align="center" style="background-color:#008000; color: white;" | S&P credit ratings from 2001 to 2012
{| class="wikitable"
+
 
|-
 
|-
! Fiscal Year
+
! valign="bottom" style="background-color:#444; color: white;" |
! Expenditures (billions)
+
! valign="bottom" style="background-color:#444; color: white;" | '''Kansas'''
! GDP (billions)
+
! valign="bottom" style="background-color:#444; color: white;" | Iowa
 +
! valign="bottom" style="background-color:#444; color: white;" | Minnesota
 +
! valign="bottom" style="background-color:#444; color: white;" | Missouri
 +
! valign="bottom" style="background-color:#444; color: white;" | Nebraska
 
|-
 
|-
|2000
+
| 2012 || AA+ || AAA || AA+ || AAA || AAA
|$14.4<ref name="Budget">[http://www.usgovernmentspending.com/Kansas_state_spending.html ''US Government Spending'',"Kansas State and Local spending," accessed February 26,2009]</ref>
+
|$82.8<ref name="Budget"/>
+
 
|-
 
|-
|2001
+
| 2011 || AA+ || AAA || AAA || AAA || AAA
|$15.6<ref name="Budget"/>
+
|$86.4<ref name="Budget"/>
+
 
|-
 
|-
|2002
+
| 2010 || AA+ || AAA || AAA || AAA || AA+
|$16.7<ref name="Budget"/>
+
|$89.6<ref name="Budget"/>
+
 
|-
 
|-
|2003
+
| 2009 || AA+ || AAA || AAA || AAA || AA+
|$17.5<ref name="Budget"/>
+
|$93.6<ref name="Budget"/>
+
 
|-
 
|-
|2004
+
| 2008 || AA+ || AAA || AAA || AAA || AA+
|$18.4<ref name="Budget"/>
+
|$98.4<ref name="Budget"/>
+
 
|-
 
|-
|2005
+
| 2007 || AA+ || AA+ || AAA || AAA || AA+
|$18.9<ref name="Budget"/>
+
|$103.3<ref name="Budget"/>
+
 
|-
 
|-
|2006
+
| 2006 || AA+ || AA+ || AAA || AAA || AA+
|$20.3<ref name="Budget"/>
+
|$110.6<ref name="Budget"/>
+
 
|-
 
|-
|2007
+
| 2005 || AA+ || AA+ || AAA || AAA || AA+
|$21.7<ref name="Budget"/>
+
|$117.3<ref name="Budget"/>
+
 
|-
 
|-
|2008
+
| 2004 || AA+ || AA+ || AAA || AAA || AA+
|$23.3<ref name="Budget"/>
+
|$124.4<ref name="Budget"/>
+
 
|-
 
|-
|2009
+
| 2003 || AA+ || AA+ || AAA || AAA || AA+
|$24.9*<ref name="Budget"/>
+
|-
|$131.9*<ref name="Budget"/>
+
| 2002 || AA+ || AA+ || AAA || AAA || AA+
 +
|-
 +
| 2001 || AA+ || AA+ || AAA || AAA || AA+
 
|-
 
|-
 
|}
 
|}
  
*NOTE: The figures for FY 2009 won't be finalized until the end of the fiscal year.
+
==Federal aid to state budget==
 +
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'', "State Government Finances: 2012," accessed February 24, 2014]</ref>
  
==Accounting principles==
+
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
:''See also: [[Kansas government accounting principles]]  
+
The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.<ref>[http://www.kslpa.org/ ''The Kansas Legislative Division of Post Audit'', accessed August 16, 2013]</ref> [[Legislative Post Audit Committee, Kansas State Legislature|The Legislative Post Audit Committee]] is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.<ref>[http://www.kslpa.org/all_reports.php ''The Kansas Legislative Division of Post Audit'', "All LPA Audit Reports," accessed August 16, 2013]</ref> Barbara J. Hinton is Kansas Legislative Post Auditor.<ref>[http://www.nasact.org/nasact/directory/index.cfm ''National Association of State Auditors, Comptrollers, and Treasurers Web site'', retrieved October 22, 2009]</ref>  
+
  
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.<ref>[http://www.truthinaccounting.org/L ''Institute for Truth in Accounting'', accessed August 16, 2013]</ref> 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.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> Kansas’ CAFRs are published online by the Division of Accounts and Reports.<ref>[http://www.da.ks.gov/ar/finrept/default.htm ''Kansas Department of Administration Office of Management Analysis and Standards'', "Financial Reporting," accessed August 16, 2013]</ref> Kent Olson is Director of the Kansas Division of Accounts and Reports.<ref>[http://www.nasact.org/nasact/directory/index.cfm ''National Association of State Auditors, Comptrollers, and Treasurers Web site'', retrieved October 22, 2009]</ref>
+
{| class="wikitable" style="text-align:center; width:50%;"
 +
! colspan="4" align="center" style="background-color:#008000; color: white;" | Federal aid to state budgets in 2012
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
 +
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 +
|-
 +
| '''Kansas''' || '''26.95%''' || '''$4,061,217,000''' || '''41'''
 +
|-
 +
| [[Iowa state budget|Iowa]] || 33.27% || $6,073,376,000 || 25
 +
|-
 +
| [[Minnesota state budget|Minnesota]] || 28.13% || $9,608,018,000 || 39
 +
|-
 +
| [[Missouri state budget|Missouri]] || 39.42% || $10,440,927,000 || 5
 +
|-
 +
| [[Nebraska state budget|Nebraska]] || 34.34% || $3,141,413,000 || 22
 +
|-
 +
|}
 +
 +
===Stimulus===
 +
Kansas received $2.1 billion in federal funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'', "Stimulus Spending by State," accessed February 21, 2014]</ref>
  
==Credit rating==
+
==Budget transparency==
The State of Kansas was given the following ratings by S&P as of 2012 and by Fitch and Moody's as of 2010.
+
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
{| class="Wikitable"
+
! colspan="3" align="center" style="background-color:#008000; color: white;" | Transparency evaluation
| align="center" style="background:#f0f0f0;"|'''State'''
+
|-
| align="center" style="background:#f0f0f0;"|'''Fitch'''<ref name=debt>[http://www.statebudgetsolutions.org/publications/detail/state-go-debt-ratings "State Budget Solutions," ''State GO Debt Ratings," accessed August 19, 2013]</ref>
+
! valign="bottom" style="background-color:#444; color: white;" |
| align="center" style="background:#f0f0f0;"|'''Moody's'''<ref name=debt/>
+
! valign="bottom" style="background-color:#444; color: white;" | KanView
| align="center" style="background:#f0f0f0;"|'''S&P'''<ref>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''The Pew Charitable Trust'', “Infographic: S&P State Credit Ratings 2001–2012," accessed August 19, 2013]</ref>
+
! valign="bottom" style="background-color:#444; color: white;" | Kansas Department of Administration, Purchasing
 +
|-
 +
|[[Criteria for evaluating databases|Searchability]] || {{Yes (Sunshine Review)}} || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Grants]] || {{Yes (Sunshine Review)}} || {{No (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Contracts]] || {{No (Sunshine Review)}} || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Line item expenditures]] || {{Yes (Sunshine Review)}} || {{No (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}|| {{No (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Public employee salaries]] || {{partial}} || {{No (Sunshine Review)}}
 +
|-
 +
|colspan="3"|<small>Last evaluated in 2012.</small>
 +
|}
 +
::''See also: [[Evaluation of Kansas state website]] and [[Constitutional provisions regarding reading of bills]]''
  
 +
'''KanView''' is the state's online spending database. Legislation was passed in 2007 and 2008 that mandated greater financial transparency for Kansas state government.<ref>[http://www.kansas.gov/kanview/kanview.html ''KanView,'' "What is KanView?" accessed April 17, 2014]</ref>
 +
 +
[[Article 2, Kansas Constitution|Article 2, Section 15]] of the state constitution states that "no bill shall be passed on the day that it is introduced; dispensable in case of emergency as declared by two-thirds of members present in the House where it is pending."
 +
 +
===Government tools===
 +
The table to the right is helpful in evaluating the level of transparency provided by KanView.
 +
 +
===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 measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented 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.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Illinois'', "Home page," accessed February 21, 2014]</ref><ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Illinois'', "Budget Transparency Profiles - All 50 States," September 2011]</ref>
 +
 +
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Kansas tied for eighth in the nation with 12 other states, earning six out of eight possible points.<ref name=allstates/>
 +
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="2" align="center" style="background-color:#008000; color: white;" | Kansas - IGPA score for budget process, contents and disclosure
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
 +
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
 +
|-
 +
| Performance measures || {{Yes}}
 +
|-
 +
| "Generally Accepted Accounting Principles" budget || {{no (Sunshine Review)}}
 +
|-
 +
| Multi-year forecasting || {{Yes}}
 +
|-
 +
| Annual cycle || {{Yes (Sunshine Review)}}
 +
|-
 +
| Binding revenue forecast || {{No (Sunshine Review)}}
 +
|-
 +
| Legislative revenue forecast || {{Yes}}
 +
|-
 +
| Non-partisan staff || {{Yes (Sunshine Review)}}
 +
|-
 +
| Constitution or statutory tax/spend limitations || {{Yes (Sunshine Review)}}
 +
|-
 +
| '''TOTAL''' || '''6'''
 
|-
 
|-
| Kansas||AA||Aa1||AA+
 
 
|}
 
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates/>
  
 +
===U.S. PIRG "Following the Money" report===
 +
{{Following the Money 2014 Report by State|State=Kansas|Grade=D-|Score=50|Level=Lagging}}
  
==Stimulus==
+
==Accounting principles==
Kansas received $2.1 billion in federal funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
+
::''See also: [[Kansas government accounting principles]]''
 +
The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.<ref>[http://www.kslpa.org/ ''Kansas Legislative Division of Post Audit'', "Home page," accessed August 16, 2013]</ref> [[Legislative Post Audit Committee, Kansas State Legislature|The Legislative Post Audit Committee]] is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.<ref>[http://www.kslpa.org/all_reports.php ''Kansas Legislative Division of Post Audit'', "All LPA Audit Reports," accessed August 16, 2013]</ref>  
  
==Public Employees==
+
==Contact information==
:''See also: [[Kansas public employee salaries]]
+
Kansas Division of the Budget<br>
:''See also: [[Kansas public pensions]]
+
900 S.W. Jackson, Suite 504<br>
According to 2011 Census data, the state of Kansas and local governments in the state employed a total of 239,636 people.<ref name=census>[http://www2.census.gov/govs/apes/11stlks.txt 2011 Kansas Public Employment U.S. Census Data]</ref> 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.<ref name=census/> More than 60% of those employees, or 148,384 employees, were in education or higher education.<ref name=census/>
+
Topeka, KS 66612<br>
 +
Telephone: (785) 296-2436<br>
 +
Fax: Fax: (785) 296-0231<br>
 +
Email: budget.info@budget.ks.gov
  
 
==See also==
 
==See also==
 
* [[Kansas government sector lobbying]]
 
* [[Kansas government sector lobbying]]
 
* [[Kansas public pensions]]
 
* [[Kansas public pensions]]
 +
* [[Governor of Kansas]]
 +
* [[Kansas State Senate]]
 +
* [[Kansas House of Representatives]]
  
 
==External links==
 
==External links==
{{colbegin|3}}
 
 
*[http://www.statebudgetsolutions.org/state/detail/kansas State Budget Solutions, Kansas]
 
*[http://www.statebudgetsolutions.org/state/detail/kansas State Budget Solutions, Kansas]
 
*[http://www.flinthills.org/ Flint Hills Center for Public Policy]
 
*[http://www.flinthills.org/ Flint Hills Center for Public Policy]
*[http://www.kansas.gov/kanview/ KanView], official website
+
*[http://www.kansas.gov/kanview/ KanView]
 
*[http://www.da.ks.gov/ Kansas Department of Adminstration]
 
*[http://www.da.ks.gov/ Kansas Department of Adminstration]
 
*[http://budget.ks.gov/ Kansas Division of the Budget]
 
*[http://budget.ks.gov/ Kansas Division of the Budget]
*[http://www.kansas.gov/government/ www.kansas.gov]
+
*[http://www.kansas.gov/government/ Kansas State Website]
 
*[http://kansasliberty.com/resources/issues-of-interest/budget-government/kansas-government/a-view-into-kansas-government-spending/ Kansas Liberty report on KanView]
 
*[http://kansasliberty.com/resources/issues-of-interest/budget-government/kansas-government/a-view-into-kansas-government-spending/ Kansas Liberty report on KanView]
*[http://kansasliberty.com/ KansasLiberty.com]
+
*[http://kansasliberty.com/ Kansas Liberty]
  
==Additional reading==
+
===Additional reading===
* [http://www.washingtonpost.com/wp-dyn/content/article/2010/02/04/AR2010020403574.html ''Washington Post'',"House panel revises budget, but doesn't balance it," February 4, 2010]
+
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
* [http://governor.ks.gov/media-room/speeches/551-01112010--state-of-the-state-2010 ''Gov. Mark Parkinson'',"2010 State of the State Address," January 11, 2010]
+
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
 +
* [http://www.washingtonpost.com/wp-dyn/content/article/2010/02/04/AR2010020403574.html ''The Washington Post'', "House panel revises budget, but doesn't balance it," February 4, 2010]
 +
* [http://governor.ks.gov/media-room/speeches/551-01112010--state-of-the-state-2010 ''Gov. Mark Parkinson'', "2010 State of the State Address," January 11, 2010]
  
 
==References==
 
==References==
Line 185: Line 428:
 
{{State budgets}}
 
{{State budgets}}
 
{{Kansas}}
 
{{Kansas}}
 +
 
[[category:Kansas]]
 
[[category:Kansas]]
 
[[Category:Budget information by state]]
 
[[Category:Budget information by state]]

Revision as of 09:56, 17 April 2014

Kansas state budget

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Budget calendar:  
Other state budgets
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Policypedia Budget Policy-logo-no background.png
This page contains information about budget processes and policy issues in Kansas, including:
  • A summary of the budget drafting process
  • Trends in expenditures and revenues
  • Current and past fiscal year budget developments
  • Financial transparency measures

Between fiscal year 2009 and fiscal year 2013, Kansas's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[1][2]

Budget process

The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[3][4]

  1. Budget instructions are sent to state agencies in June.
  2. State agencies submit their budget requests to the governor in September.
  3. Agency hearings are held in November.
  4. The governor submits his or her proposed budget to the state legislature on the eighth calendar day of the legislative session. For new governors, this deadline is extended to the 21st calendar day of the session.
  5. The legislature typically adopts a budget in May. A simple majority is required to adopt a budget. The fiscal year begins in July.

The governor may exercise line item veto and item veto of appropriations authority.[4]

The governor is legally required to submit a balanced proposed budget. Likewise, the legislature is legally required to adopt a balanced budget.[4]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[5]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."
  • Other funds: "Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."
  • Federal funds: "Funds received directly from the federal government."
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[5] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[5]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Kansas $6,198 $3,599 $4,193 $415 $14,405 $4,977.61
Iowa $6,231 $5,682 $7,539 $157 $19,609 $6,345.10
Minnesota $20,056 $8,637 $6,263 $810 $35,766 $6,598.43
Missouri $8,022 $7,209 $7,712 $0 $22,943 $3,795.89
Nebraska $3,590 $3,014 $3,559 $0 $10,163 $5,439.08
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Kansas can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[5]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
Kansas 25.8% 16.9% 0.3% 18.6% 2.5% 8.8% 27.1%
Iowa 16.8% 25.0% 0.6% 19.6% 2.7% 7.5% 27.8%
Minnesota 23.8% 9.7% 1.4% 27.6% 1.5% 8.3% 27.7%
Missouri 22.6% 4.7% 0.7% 35.0% 2.6% 10.4% 23.9%
Nebraska 15.3% 23.5% 0.5% 16.7% 2.3% 7.5% 34.3%
Source: National Association of State Budget Officers

Expenditure trends

From 2008 to 2012, elementary and secondary education spending fell by 2.4 percent. During the same period, spending categorized as "other" rose by nearly four percent. The table below details changes in expenditures from 2008 to 2012.[5][8][9][10][11] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
2012 25.8% 16.9% 0.3% 18.6% 2.5% 8.8% 27.1%
2011 26.0% 16.5% 0.4% 18.2% 2.5% 10.3% 26.0%
2010 25.5% 16.1% 0.4% 18.8% 2.6% 8.3% 28.3%
2009 26.4% 16.6% 0.4% 17.4% 2.7% 11.5% 25.0%
2008 28.2% 17.5% 0.4% 18.7% 3.1% 8.8% 23.3%
Change in % -2.4% -0.60% -0.1% -0.1% -0.6% 0% 3.8%
Source: National Association of State Budget Officers

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[5] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[5]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Kansas $2,525 $2,931 $371 $0 $514 $6,341 $2,191.12
Iowa $2,109 $3,315 $448 $120 $645 $6,637 $2,147.61
Minnesota $4,817 $8,649 $1,165 $39 $2,786 $17,456 $3,220.44
Missouri $1,872 $5,489 $415 $0 $307 $8,083 $1,337.32
Nebraska $1,475 $2,102 $276 $1 $199 $4,052 $2,168.57
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[6]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[5][8] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Kansas ($ in millions)[5][8]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $2,525 $2,931 $371 $0 $514 $6,341 $2,191.12
2012 $2,462 $2,908 $284 $0 $759 $6,413 $2,222.57
2011 $2,253 $2,710 $225 $0 $694 $5,882 $2,049.80
2010 $1,858 $2,418 $225 $0 $690 $5,191 $1,815.73
2009 $1,925 $2,682 $240 $0 $742 $5,589 $1,982.80
Change in % 31.17% 9.28% 54.58% 0.00% -30.73% 13.46% 10.51%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

State budgets by year

Fiscal year 2014

Kansas state budget -- 2014
Kansas State Legislature
Legislative History
Governor:XXX

XXOne or two short paragraphs to summarize the current fiscal year budget.XX

Fiscal year 2013

See also: Kansas state budget (2012-2013)

Fiscal year 2012

See also: Kansas state budget (2011-2012)

Fiscal year 2011

See also: Kansas state budget (2010-2011)

Fiscal year 2010

See also: Kansas state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[5][9]

Historical state budget spending in Kansas ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $6,098 42.4% $3,737 26% $4,153 28.8% $408 2.8% $14,396
2010-2011 $5,667 38.6% $4,172 28.4% $4,472 30.5% $374 2.5% $14,685
2009-2010 $5,268 37.5% $3,926 28% $4,532 32.3% $318 2.3% $14,044
Averages: $5,677.67 39% $3,945 27% $4,385.67 31% $366.667 3% $14,375
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Kansas had a state debt of over $39 billion. Its state debt per capita was $13,523. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[12][13]

Total state debt in Kansas[14]
Type Totals U.S. rank
Total state debt $39,025,693,000 34
Per capita debt $13,523 28
State and other fund expenditures $9,835,000,000 26

Public pensions

See also: Kansas public pensions and Kansas public employee salaries

As of the end of 2012, Kansas public pensions had total estimated liabilities of $23.5 billion dollars, but had only 56.4 percent of those liabilities funded, resulting in unfunded liabilities of $10.3 billion.[15]

One of the contributing factors to this large unfunded liability is the state's failure to fully fund the Annual Required Contribution (ARC); since 2005, the state has allocated an average of less than 70 percent of the ARC. Additionally, Kansas assumes an 8 percent rate of return on its investments, which it failed to meet nine times between 2001 and 2012.[15][16][17]

Credit ratings

States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.[18]

The table below lists the Standard and Poor's credit ranking for Kansas from 2001 to 2012 (grades from surrounding states are provided for additional context).[18]

S&P credit ratings from 2001 to 2012
Kansas Iowa Minnesota Missouri Nebraska
2012 AA+ AAA AA+ AAA AAA
2011 AA+ AAA AAA AAA AAA
2010 AA+ AAA AAA AAA AA+
2009 AA+ AAA AAA AAA AA+
2008 AA+ AAA AAA AAA AA+
2007 AA+ AA+ AAA AAA AA+
2006 AA+ AA+ AAA AAA AA+
2005 AA+ AA+ AAA AAA AA+
2004 AA+ AA+ AAA AAA AA+
2003 AA+ AA+ AAA AAA AA+
2002 AA+ AA+ AAA AAA AA+
2001 AA+ AA+ AAA AAA AA+

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[19]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[19]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Kansas 26.95% $4,061,217,000 41
Iowa 33.27% $6,073,376,000 25
Minnesota 28.13% $9,608,018,000 39
Missouri 39.42% $10,440,927,000 5
Nebraska 34.34% $3,141,413,000 22

Stimulus

Kansas received $2.1 billion in federal funding between February 2009 and June 2013.[20]

Budget transparency

Transparency evaluation
KanView Kansas Department of Administration, Purchasing
Searchability Y
600px-Yes check.png
Y
600px-Yes check.png
Grants Y
600px-Yes check.png
N
600px-Red x.png
Contracts N
600px-Red x.png
Y
600px-Yes check.png
Line item expenditures Y
600px-Yes check.png
N
600px-Red x.png
Dept./agency budgets Y
600px-Yes check.png
N
600px-Red x.png
Public employee salaries P
Partial.png
N
600px-Red x.png
Last evaluated in 2012.
See also: Evaluation of Kansas state website and Constitutional provisions regarding reading of bills

KanView is the state's online spending database. Legislation was passed in 2007 and 2008 that mandated greater financial transparency for Kansas state government.[21]

Article 2, Section 15 of the state constitution states that "no bill shall be passed on the day that it is introduced; dispensable in case of emergency as declared by two-thirds of members present in the House where it is pending."

Government tools

The table to the right is helpful in evaluating the level of transparency provided by KanView.

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 measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented 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.[22][23]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Kansas tied for eighth in the nation with 12 other states, earning six out of eight possible points.[23]

Kansas - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures
{{{1}}}
"Generally Accepted Accounting Principles" budget N
600px-Red x.png
Multi-year forecasting
{{{1}}}
Annual cycle Y
600px-Yes check.png
Binding revenue forecast N
600px-Red x.png
Legislative revenue forecast
{{{1}}}
Non-partisan staff Y
600px-Yes check.png
Constitution or statutory tax/spend limitations Y
600px-Yes check.png
TOTAL 6

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[23]

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.[24] 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.[24]

Accounting principles

See also: Kansas government accounting principles

The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.[25] The Legislative Post Audit Committee is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.[26]

Contact information

Kansas Division of the Budget
900 S.W. Jackson, Suite 504
Topeka, KS 66612
Telephone: (785) 296-2436
Fax: Fax: (785) 296-0231
Email: budget.info@budget.ks.gov

See also

External links

Additional reading

References

  1. Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  2. InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
  3. National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting," updated April 2011
  4. 4.0 4.1 4.2 National Association of State Budget Officers "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  5. 5.0 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  6. 6.0 6.1 6.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  7. 7.0 7.1 United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  8. 8.0 8.1 8.2 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
  9. 9.0 9.1 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
  10. National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
  11. National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
  12. State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  13. Washington Examiner, "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  14. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  15. 15.0 15.1 KPERS, "2012 Valuation," accessed November 5, 2013
  16. Kansas Public Employee Retirement System, "2009 Valuation Report," accessed October 24, 2013
  17. Kansas Public Employee Retirement System, "2012 Comprehensive Annual Financial Report," accessed October 25, 2013
  18. 18.0 18.1 Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
  19. 19.0 19.1 United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014
  20. Recovery.gov, "Stimulus Spending by State," accessed February 21, 2014
  21. KanView, "What is KanView?" accessed April 17, 2014
  22. Institute of Government and Public Affairs at University of Illinois, "Home page," accessed February 21, 2014
  23. 23.0 23.1 23.2 Institute of Government and Public Affairs at University of Illinois, "Budget Transparency Profiles - All 50 States," September 2011
  24. 24.0 24.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
  25. Kansas Legislative Division of Post Audit, "Home page," accessed August 16, 2013
  26. Kansas Legislative Division of Post Audit, "All LPA Audit Reports," accessed August 16, 2013