Historical Kansas budget and finance information
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The historical Kansas budget and finance information below applies to years prior to the most current fiscal year. With the exception of the tab labeled "Prior fiscal year budgets," the tabs below display information, from several different fiscal years, as it was presented on Ballotpedia in prior calendar years. For more current information regarding Kansas' budget and finances, click here.
As published 2016
Kansas budget and finances | |
General information | |
Budget calendar: Annual | |
Fiscal year: 2017 | |
State credit rating: AA+ (as of 2014) | |
Current governor: Sam Brownback | |
Financial figures | |
Total spending (state and federal funds): $15.0 billion (estimated for 2015) | |
Per capita spending: $5,166.50 (estimated for 2015) | |
Total state tax collections: $7.3 billion (2014) | |
Per capita tax collections: $2,526.95 (2014) | |
State debt: $39.0 billion (as of 2014) | |
Per capita state debt: $13,523 (as of 2014) | |
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State budget and finance pages • Total state expenditures • State debt • Tax policy in Kansas |
In Kansas, as in other states, lawmakers and public officials are elected in part to manage the state's finances. This includes generating revenues (money coming into the state from various sources) and approving expenditures (the money spent on governmental functions and servicing state debt). State budgets are complex and fluid, as they depend on anticipated revenues and planned expenditures, which may alter over the course of a fiscal year. If revenues do not keep pace with expenditures, states generally have to raise taxes, cut services, borrow money, or a combination of the three. State budget decisions are also influenced by policy decisions at the national level, such as the Affordable Care Act or energy and environmental regulations, and issues at the local level, such as crime and the quality of education.
The Kansas state budget and financial data presented here come from different years because the states and the federal government report and publish the information at different times.
Definitions
The following terms are used to describe a state's finances:
- Revenues come mainly from tax collections, licensing fees, federal aid, and returns on investments.
- Expenditures generally include spending on government salaries, infrastructure, education, public pensions, public assistance, corrections, Medicaid, and transportation.
- State debt refers to the money borrowed to make up for a deficit when revenues do not cover spending.
- The state credit rating is the grade given by a credit rating agency based on the general financial health of the state's government and economy.
- State funds include general and other state-based funds. A general fund is "the predominant fund for financing a state's operations." Other state funds are "restricted by law for particular governmental functions or activities."[4]
- Federal funds are "funds received directly from the federal government."[4]
- Total spending is calculated by adding together the totals for state and federal funds used for expenditures.
Revenues
2014 revenues
The table below breaks down state government tax collections by source in 2014 (comparable figures from surrounding states are also provided to give additional context). Figures for all columns except "2013 population" and "Per capita collections" are rendered in thousands of dollars (for example, $2,448 translates to $2,448,000). Figures in the columns labeled "2013 population" and "Per capita collections" have not been abbreviated.[5]
Compared to neighboring states, Kansas had the second lowest state tax collections per capita, at $2,527.
State tax collections by source ($ in thousands), 2014 | ||||||||
---|---|---|---|---|---|---|---|---|
State | Property taxes | Sales and gross receipts | Licenses | Income taxes | Other taxes | Total | 2013 population | Per capita collections |
Kansas | $81,267 | $3,890,900 | $395,454 | $2,841,841 | $125,019 | $7,334,481 | 2,902,507 | $2,527 |
Iowa | N/A | $3,771,938 | $808,047 | $3,586,277 | $105,577 | $8,271,839 | 3,109,481 | $2,660 |
Minnesota | $836,743 | $9,759,346 | $1,314,463 | $10,844,216 | $374,133 | $23,128,901 | 5,457,125 | $4,238 |
Missouri | $29,725 | $4,915,210 | $564,474 | $5,719,700 | $11,548 | $11,240,657 | 6,063,827 | $1,854 |
Nebraska | $143 | $2,303,952 | $126,745 | $2,430,755 | $15,806 | $4,877,401 | 1,882,980 | $2,590 |
United States | $14,232,835 | $411,414,175 | $51,120,024 | $357,104,785 | $31,880,270 | $865,752,089 | 318,907,401 | $2,715 |
Source: U.S. Census Bureau, "2014 annual survey of state government tax collections by category," accessed April 4, 2016 |
The table below lists 2014 tax collections by source as percentages of total collections. About 53 percent of Kansas' total state tax collections came from sales taxes and gross receipts.[5]
State tax collections by source (as percentages), 2014 | |||||
---|---|---|---|---|---|
State | Property taxes | Sales and gross receipts | Licenses | Income taxes | Other taxes |
Kansas | 1.1% | 53.0% | 5.4% | 38.7% | 1.7% |
Iowa | N/A | 45.6% | 9.8% | 43.4% | 1.3% |
Minnesota | 3.6% | 42.2% | 5.7% | 46.9% | 1.6% |
Missouri | 0.3% | 43.7% | 5.0% | 50.9% | 0.1% |
Nebraska | 0.0% | 47.2% | 2.6% | 49.8% | 0.3% |
Source: U.S. Census Bureau, "2014 annual survey of state government tax collections by category," accessed April 4, 2016 |
Federal aid to the state budget
- See also: Federal aid to state budgets
State governments receive aid from the federal government to fund a variety of joint programs, mainly in the form of grants for such things as Medicaid, education, and transportation. In 2013 federal aid to the states accounted for roughly 30 percent of all state general revenues. Federal aid varies from state to state. For example, Mississippi received approximately $7.5 billion in federal aid in 2013, accounting for about 43 percent of the state's general revenues, the highest percentage of all of the states. By contrast, North Dakota received about $1.5 billion in federal aid in 2013, or just 19 percent of the state's general revenues, the lowest percentage in the nation.[6]
The table below notes what share of Kansas’s general revenues came from the federal government in 2013. That year, Kansas received approximately $3.8 billion in federal aid, 24.9 percent of the state's general revenues. Taking into consideration the state's 2013 population, this came out to about $1,309 in federal aid per capita. Figures from surrounding states are provided for additional context.[7]
Federal aid to state budgets, 2013 | |||||
---|---|---|---|---|---|
State | Total federal aid ($ in thousands) | Federal aid as a % of general revenues | Ranking (by % of general revenues) | Est. 2013 population | Aid per capita |
Kansas | $3,788,962 | 24.9% | 44 | 2,893,957 | $1,309 |
Iowa | $5,915,221 | 31.9% | 27 | 3,090,416 | $1,914 |
Minnesota | $9,141,995 | 26.4% | 39 | 5,420,380 | $1,687 |
Missouri | $10,188,272 | 38.2% | 5 | 6,044,171 | $1,686 |
Nebraska | $3,154,670 | 32.1% | 26 | 1,868,516 | $1,688 |
Sources: United States Census Bureau, "State Government Finances: 2013," accessed April 4, 2016 United States Census Bureau, "State totals: Vintage 2013," accessed April 8, 2016 Note: Per-capita figures were generated by Ballotpedia by dividing total federal aid for the state by the estimated population of that state in 2013. |
Spending
Estimated 2015 expenditures
- See also: Total state expenditures
The table below breaks down estimated spending totals for fiscal year 2015 (comparable figures from surrounding states are included to provide additional context). Figures for all columns except "Population” and “Per capita spending" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the columns labeled "Population” and “Per capita spending" have not been abbreviated.[2]
Kansas' total estimated government spending in fiscal year 2015 was $15.0 billion, which was the second lowest amount when compared to surrounding states.
Total estimated state spending, FY 2015 ($ in millions) | |||||
---|---|---|---|---|---|
State | State funds | Federal funds | Total spending | Population | Per capita spending |
Kansas | $11,161 | $3,882 | $15,043 | 2,911,641 | $5,166.50 |
Iowa | $15,429 | $6,335 | $21,764 | 3,123,899 | $6,966.93 |
Minnesota | $24,613 | $10,601 | $35,214 | 5,489,594 | $6,414.68 |
Missouri | $16,626 | $7,495 | $24,121 | 6,083,672 | $3,964.88 |
Nebraska | $8,074 | $2,908 | $10,982 | 1,896,190 | $5,791.61 |
Per-capita figures are calculated by taking the state's total spending and dividing by the number of state residents according to United States Census Bureau estimates.[8] Source: National Association of State Budget Officers, "Examining fiscal 2013-2015 state spending," accessed April 4, 2016 |
Spending by function
State spending in Kansas can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2014 information is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percentages, indicating the share of the total budget spent per category.[2]
In fiscal year 2014, K-12 education accounted for 25.9 percent of Kansas' total expenditures.
State spending by function as a percent of total expenditures, FY 2014 | |||||||
---|---|---|---|---|---|---|---|
State | K-12 education | Higher education | Public assistance | Medicaid | Corrections | Transportation | Other |
Kansas | 25.9% | 17.6% | 0.2% | 22.4% | 2.6% | 11.4% | 19.9% |
Iowa | 16.6% | 26.7% | 0.5% | 20.9% | 2.3% | 7.2% | 25.8% |
Minnesota | 28.2% | 4.4% | 1.5% | 29.8% | 1.5% | 9.5% | 25.1% |
Missouri | 22.8% | 4.8% | 0.8% | 35.8% | 2.8% | 8.5% | 24.5% |
Nebraska | 14.4% | 23.5% | 0.5% | 17.6% | 2.5% | 7.6% | 33.9% |
Source: National Association of State Budget Officers Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[2] |
Spending trends
Between 2010 and 2014, the share of the Kansas state budget spent on Medicaid increased from 18.8 percent in 2010 to 22.4 percent in 2014. See the table below for further details (figures are rendered as percentages, indicating the share of the total budget spent per category).[2][9][10]
Spending by function from 2010 to 2014 (as percentages) | |||||||
---|---|---|---|---|---|---|---|
Year | K-12 education | Higher education | Public assistance | Medicaid | Corrections | Transportation | Other |
2014 | 25.9% | 17.6% | 0.2% | 22.4% | 2.6% | 11.4% | 19.9% |
2013 | 26.8% | 18.2% | 0.2% | 18.5% | 2.7% | 7.2% | 26.4% |
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% |
Source: National Association of State Budget Officers Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[2] |
Fiscal year budgets
Fiscal year 2016
See budget bill: SB 112
Governor Sam Brownback proposed a fiscal year 2016 budget that would have established general fund spending of $6.23 billion. About 61.6 percent of that fund would have been directed to education, while human services received about 28.4 percent. Total spending would have equaled about $15.38 billion in fiscal year 2016. This was part of the governor's long-term plan of reducing total government spending, explaining his position that increasing spending would be irresponsible and unsustainable.[11]
Governor Brownback signed the fiscal year 2016 budget into law on June 16, 2015. The governor made a few line-item vetoes and noted that he will continue to find ways to limit the size and spending habits of the state government while protecting the state's core services. Total spending under this budget equaled about $15.33 billion, a decrease of about 0.7 percent from fiscal year 2015. General fund spending increased from $6.25 billion in fiscal year 2015 to $6.32 billion in fiscal year 2016. The budget also included a shift to improved Medicaid programs, an effort to reform school financing and public pension reforms.[11]
State debt
- See also: State debt
According to a January 2014 report by the nonprofit organization State Budget Solutions, Kansas had a state debt of approximately $39 billion. Its state debt per capita was $13,523. In this report for fiscal year 2012, state debt was calculated based on four components: "market-valued unfunded public pension liabilities, outstanding government debt, unfunded other post employment benefit (OPEB) liabilities, and outstanding unemployment trust fund loans." The report revealed that altogether state governments faced a combined $5.1 trillion in debt, which amounted to $16,178 per capita in the nation.[12][13]
Total 2012 state debt | |||
---|---|---|---|
State | Total state debt | State debt per capita | Per capita debt ranking |
Kansas | $39,025,693,000 | $13,523 | 28 |
Iowa | $37,783,060,000 | $12,290 | 38 |
Minnesota | $85,879,526,000 | $15,965 | 21 |
Missouri | $76,489,010,000 | $12,702 | 34 |
Nebraska | $13,139,045,000 | $7,081 | 49 |
Sources: State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014 |
Taxpayer burden
TIA Methodology: To figure a state’s taxpayer burden or surplus, TIA looked at a state’s total reported assets minus capital assets and assets restricted by law (buildings, roads, land, etc.) to calculate “available assets,” which were then compared to the amount of money the state owes in bills, including retirement obligations such as pension plans and healthcare benefits for retirees. If the difference between available assets and total bills was positive, TIA called this a surplus; if it was negative, this was a burden. This amount was then divided by the number of individual tax returns with a positive tax liability, thus expressing the total state surplus or burden on a per-taxpayer basis. |
According to a report released in September 2015 by the nonprofit Truth in Accounting (TIA), Kansas ranked 25th worst in the country in “taxpayer burden.” Rather than using per capita state debt, TIA ranked states based on what it called a “taxpayer burden,” a term that reflects “the amount each taxpayer would have to send to their state’s treasury in order for the state to be debt-free.” On the other hand, states that had sufficient resources to pay their bills were said to have a “taxpayer surplus,” which represents the amount that each taxpayer would receive if the state were to disburse its excess funds.
Based on analysis of Kansas’ Comprehensive Annual Financial Report from June 30, 2014 and actuarial reports for the state’s retirement plans, TIA concluded that $6.8 billion in promised retirement benefits were unfunded, but only $124 million of these liabilities were reported on Kansas’ balance sheet. With all of the unfunded retirement benefits included in the total debt, the state had a shortfall of $6 billion, or a taxpayer burden of $6,700. [14][14]
Public pensions
- See also: Kansas public pensions and Kansas public employee salaries
Between fiscal years 2008 and 2012, the funded ratio of Kansas' state-administered pension plans decreased from 58.8 percent to 56.4 percent. The state paid 67 percent of its annual required contribution, and for fiscal year 2012 the pension system's unfunded accrued liability totaled $10.2 billion. This amounted to $3,650 in unfunded liabilities per capita.[15][16]
Credit ratings
- See also: State credit ratings
Credit rating agencies, such as Standard and Poor's, assign grades to states that take into account a state's ability to pay debts and the general health of the state's economy. Generally speaking, a higher credit rating indicates lower interest costs on the general obligation bonds states sometimes sell to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). This in turn results in lower interest costs, thereby lowering the cost to taxpayers.[17][18]
The table below lists the Standard and Poor's credit ratings for Kansas and surrounding states from 2004 to 2014. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest.[19]
State credit ratings, 2004 to 2014 | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
State | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 |
Kansas | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ |
Iowa | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AA+ | AA+ | AA+ | AA+ |
Minnesota | AA+ | AA+ | AA+ | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA |
Missouri | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA |
Nebraska | AAA | AAA | AAA | AAA | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ |
Source: Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014 |
Economic indicators
- See also: Economic indicators by state
Broadly defined, a healthy economy is typically one that has a "stable and strong rate of economic growth" (gross state product, in this case) and low unemployment, among many other factors. The economic health of a state can significantly affect its healthcare costs, insurance coverage, access to care, and citizens' physical and mental health. For instance, during economic downturns, employers may reduce insurance coverage for employees, while those who are laid off may lose coverage altogether. Individuals also tend to spend less on non-urgent care or postpone visits to the doctor when times are hard. These changes in turn may affect the decisions made by policymakers as they react to shifts in the industry. Additionally, a person's socioeconomic status has profound effects on their access to care and the quality of care received.[20][21][22]
Equal percentages of Kansas' population earned incomes that were between 200 and 399 percent above the federal poverty level (FPL), and at least 400 percent above the FPL. Between 2011 and 2013, the state's median annual household income was $49,804. In September 2014, the state's unemployment rate was 4.8 percent, significantly lower than the national unemployment rate.[23][24][25][26]
Note: Gross state product (GSP) on its own is not necessarily an indicator of economic health; GSP may also be influenced by state population size. Many factors must be looked at together to assess state economic health.
Various economic indicators by state | ||||||||
---|---|---|---|---|---|---|---|---|
State | Distribution of population by FPL* (2013) | Median annual income (2011-2013) | Unemployment rate | Total GSP (2013)† | ||||
Under 100% | 100-199% | 200-399% | 400%+ | Sept. 2013 | Sept. 2014 | |||
Kansas | 13% | 18% | 34% | 34% | $49,804 | 5.3% | 4.8% | $144,062 |
Missouri | 14% | 17% | 32% | 38% | $49,290 | 6.4% | 6.3% | $276,345 |
Nebraska | 11% | 17% | 36% | 36% | $55,107 | 3.9% | 3.6% | $109,614 |
Oklahoma | 14% | 24% | 31% | 31% | $47,282 | 5.6% | 4.7% | $182,086 |
United States | 15% | 19% | 30% | 36% | $52,047 | 7.2% | 5.9% | $16,701,415 |
* Federal Poverty Level. "The U.S. Census Bureau's poverty threshold for a family with two adults and one child was $18,751 in 2013. This is the official measurement of poverty used by the Federal Government." † Median annual household income, 2011-2013. ‡ In millions of current dollars. "Gross State Product is a measurement of a state's output; it is the sum of value added from all industries in the state." Source: The Henry J. Kaiser Family Foundation, "State Health Facts" |
Budget process
The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[27]
- Budget instructions are sent to state agencies in June.
- State agencies submit their budget requests to the governor in September.
- The governor submits his or her proposed budget to the state legislature in January.
- The legislature typically adopts a budget in May. A simple majority is required to adopt a budget. The fiscal year begins in July.
Kansas is one of 44 states in which the governor has line item veto authority.[27][28]
The governor is legally required to submit a balanced proposed budget. Likewise, the legislature is legally required to pass a balanced budget.[27]
Agencies, offices, and committees
The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.[29] The Legislative Post Audit Committee is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.[30]
Transparency
- See also: "Following the Money" report, 2015
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 March 2015. The report, entitled "Following the Money," measured how transparent and accountable state websites were with regard to state government spending.[31] According to the report, Kansas received a grade of B and a numerical score of 84, indicating that Kansas was "Advancing" in terms of transparency regarding state spending.[31]
As published 2015
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The information on this tab contains:
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Between fiscal years 2013 and 2014, total government spending in Kansas increased by approximately $1.1 billion, from $13.6 billion in fiscal year 2013 to an estimated $14.7 billion in 2014. This represents an 8.2 percent increase. The cumulative rate of inflation during the same period was 1.58 percent, calculated using the Consumer Price Indices for January 2013 and January 2014. As of 2014, financial services firm Standard and Poor's had assigned Kansas a credit rating of AA+.[32][33][34]
Spending
Definitions
The following terms are used to describe a state's finances:
- Revenues come mainly from tax collections, licensing fees, federal aid, and returns on investments.
- Expenditures generally include spending on government salaries, infrastructure, education, public pensions, public assistance, corrections, Medicaid, and transportation.
- State debt refers to the money borrowed to make up for a deficit when revenues do not cover spending.
- The state credit rating is the grade given by a credit rating agency based on the general financial health of the state's government and economy.
- State funds include general and other state-based funds. A general fund is "the predominant fund for financing a state's operations." Other state funds are "restricted by law for particular governmental functions or activities."[4]
- Federal funds are "funds received directly from the federal government."[4]
- Total spending is calculated by adding together the totals for state and federal funds used for expenditures.
2014 expenditures
- See also: Total state expenditures
The table below breaks down estimated spending totals for fiscal year 2014 (comparable figures from surrounding states are included to provide additional context). Figures for all columns except "Population” and “Per capita spending" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the columns labeled "Population” and “Per capita spending" have not been abbreviated.[34]
Total estimated spending in Kansas amounted to $14.7 billion in fiscal year 2014. Estimated per capita spending equaled $5,051.
Total estimated state spending, FY 2014 ($ in millions) | |||||
---|---|---|---|---|---|
State | State funds | Federal funds | Total spending | Population | Per capita spending |
Kansas | $11,158 | $3,511 | $14,669 | 2,904,021 | $5,051.27 |
Iowa | $13,957 | $6,122 | $20,079 | 3,107,126 | $6,462.24 |
Minnesota | $25,861 | $9,492 | $35,353 | 5,457,173 | $6,478.26 |
Missouri | $15,970 | $7,208 | $23,178 | 6,063,589 | $3,822.49 |
Nebraska | $7,725 | $2,817 | $10,542 | 1,881,503 | $5,602.97 |
Per-capita figures are calculated by taking the state's total spending and dividing by the number of state residents according to United States Census Bureau estimates.[35] Source: National Association of State Budget Officers |
Spending by function
State spending in Kansas can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2013 information is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percentages, indicating the share of the total budget spent per category.[34]
In Kansas, K-12 education accounted for nearly 27 percent of total spending.
State spending by function as a percent of total expenditures, FY 2013 | |||||||
---|---|---|---|---|---|---|---|
State | K-12 education | Higher education | Public assistance | Medicaid | Corrections | Trans- portation |
Other |
Kansas | 26.8% | 18.2% | 0.2% | 18.5% | 2.7% | 7.2% | 26.4% |
Iowa | 16.4% | 26% | 0.5% | 19.8% | 2.1% | 6.8% | 28.3% |
Minnesota | 29.2% | 4.7% | 1.4% | 24.3% | 1.5% | 10.7% | 28.2% |
Missouri | 22.8% | 4.8% | 0.7% | 35.8% | 2.7% | 9.4% | 23.8% |
Nebraska | 14.6% | 23.3% | 0.5% | 17.9% | 2.2% | 7.8% | 33.6% |
Source: National Association of State Budget Officers Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[34] |
Spending trends
Between 2009 and 2013, the share of the Kansas state budget spent on transportation decreased from 11.5 percent to 7.2 percent. See the table below for further details (figures are rendered as percentages, indicating the share of the total budget spent per category).[34][9][10][36][37]
Spending by function from 2009 to 2013 (as percentages) | |||||||
---|---|---|---|---|---|---|---|
Year | K-12 education | Higher education | Public assistance | Medicaid | Corrections | Transportation | Other |
2013 | 26.8% | 18.2% | 0.2% | 18.5% | 2.7% | 7.2% | 26.4% |
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% |
Source: National Association of State Budget Officers Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[34] |
Revenues
2013 revenues
The table below breaks down state government tax collections by source in 2013 (comparable figures from surrounding states are also provided to give additional context). Figures for all columns except "Population" and "Per capita revenue" are rendered in thousands of dollars (for example, $2,448 translates to $2,448,000). Figures in the columns labeled "Population" and "Per capita revenue" have not been abbreviated.[5]
Total tax collections in Kansas in 2013 amounted to $7.6 billion. Per capita tax collections in 2013 totaled $2,631.
State tax collections by source ($ in thousands) | |||||||||
---|---|---|---|---|---|---|---|---|---|
State | Property taxes | Sales and gross receipts | Licenses | Individual income taxes | Corporation net income taxes | Other taxes | Total | 2013 population | Per capita collections |
Kansas | $79,475 | $3,742,916 | $382,944 | $2,956,588 | $384,553 | $73,806 | $7,620,282 | 2,895,801 | $2,631.49 |
Iowa | N/A | $3,608,991 | $798,137 | $3,436,758 | $428,554 | $101,936 | $8,374,376 | 3,092,341 | $2,708.10 |
Minnesota | $821,799 | $8,289,780 | $1,184,465 | $8,950,755 | $1,363,128 | $421,882 | $21,031,809 | 5,422,060 | $3,878.93 |
Missouri | $29,896 | $4,791,043 | $550,824 | $5,380,651 | $377,258 | $11,073 | $11,140,745 | 6,044,917 | $1,842.99 |
Nebraska | $148 | $2,197,988 | $130,762 | $2,101,694 | $275,563 | $12,789 | $4,718,944 | 1,868,969 | $2,524.89 |
Source: Tax Policy Center, "State Tax Collection Sources 2000-2013," June 20, 2014 |
The table below lists 2013 tax collections by source as percentages of total collections. In Kansas, sales taxes and gross receipts accounted for 49.12 percent of total tax collections, a greater share than in any neighboring state.[5]
State tax collections by source (as percentages) | ||||||
---|---|---|---|---|---|---|
State | Property taxes | Sales and gross receipts | Licenses | Individual income taxes | Corporation net income taxes | Other taxes |
Kansas | 1.04% | 49.12% | 5.03% | 38.80% | 5.05% | 0.97% |
Iowa | N/A | 43.10% | 9.53% | 41.04% | 5.12% | 1.22% |
Minnesota | 3.91% | 39.42% | 5.63% | 42.56% | 6.48% | 2.01% |
Missouri | 0.27% | 43.00% | 4.94% | 48.30% | 3.39% | 0.10% |
Nebraska | 0.00% | 46.58% | 2.77% | 44.54% | 5.84% | 0.27% |
Source: Tax Policy Center, "State Tax Collection Sources 2000-2013," June 20, 2014 |
State debt
- See also: State debt
According to a January 2014 report by the nonprofit organization State Budget Solutions, Kansas had a state debt of approximately $39 billion. Its state debt per capita was $13,523. In this report for fiscal year 2012, state debt was calculated based on four components: "market-valued unfunded public pension liabilities, outstanding government debt, unfunded other post employment benefit (OPEB) liabilities, and outstanding unemployment trust fund loans." The report revealed that altogether state governments faced a combined $5.1 trillion in debt, which amounted to $16,178 per capita in the nation.[38][39]
Total 2012 state debt | |||
---|---|---|---|
State | Total state debt | State debt per capita | Per capita debt ranking |
Kansas | $39,025,693,000 | $13,523 | 28 |
Iowa | $37,783,060,000 | $12,290 | 38 |
Minnesota | $85,879,526,000 | $15,965 | 21 |
Missouri | $76,489,010,000 | $12,702 | 34 |
Nebraska | $13,139,045,000 | $7,081 | 49 |
Sources: State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014 |
Public pensions
- See also: Kansas public pensions and Kansas public employee salaries
Between fiscal years 2008 and 2012, the funded ratio of Kansas' state-administered pension plans decreased from 58.8 percent to 56.4 percent. The state paid 67 percent of its annual required contribution, and for fiscal year 2012 the pension system's unfunded accrued liability totaled $10.2 billion. This amounted to $3,650 in unfunded liabilities per capita.[15][40]
Credit ratings
- See also: State credit ratings
Credit rating agencies, such as Standard and Poor's, assign grades to states that take into account a state's ability to pay debts and the general health of the state's economy. Generally speaking, a higher credit rating indicates lower interest costs on the general obligation bonds states sometimes sell to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). This in turn results in lower interest costs, thereby lowering the cost to taxpayers.[17][41]
The table below lists the Standard and Poor's credit ratings for Kansas and surrounding states from 2004 to 2014. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest.[42]
State credit ratings, 2004 to 2014 | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
State | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 |
Kansas | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ |
Iowa | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AA+ | AA+ | AA+ | AA+ |
Minnesota | AA+ | AA+ | AA+ | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA |
Missouri | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA | AAA |
Nebraska | AAA | AAA | AAA | AAA | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ | AA+ |
Source: Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014 |
Federal aid to the state budget
- See also: Federal aid to state budgets
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies 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.[7]
The table below notes what share of Kansas’s general revenues came from the federal government in 2012. That year, Kansas received approximately $4.1 billion in federal aid, 27 percent of the state's total general revenues. Figures from surrounding states are provided for additional context.[7]
Federal aid to state budgets, 2012 | |||
---|---|---|---|
State | Total federal aid ($ in thousands) | Federal aid as a % of general revenue | Ranking |
Kansas | $4,061,217 | 26.95% | 41 |
Iowa | $6,073,376 | 33.08% | 26 |
Minnesota | $9,608,018 | 28.13% | 39 |
Missouri | $10,440,927 | 39.42% | 5 |
Nebraska | $3,141,413 | 34.22% | 22 |
Source: United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014 |
Stimulus
According to Recovery.gov, the official government website for the Recovery Accountability and Transparency Board, under the American Recovery and Reinvestment Act, Kansas received $2.1 billion in federal funding between February 2009 and June 2013.[43]
Budget process
The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[27]
- Budget instructions are sent to state agencies in June.
- State agencies submit their budget requests to the governor in September.
- The governor submits his or her proposed budget to the state legislature in January.
- The legislature typically adopts a budget in May. A simple majority is required to adopt a budget. The fiscal year begins in July.
Kansas is one of 44 states in which the governor has line item veto authority.[27][44]
The governor is legally required to submit a balanced proposed budget. Likewise, the legislature is legally required to pass a balanced budget.[27]
Agencies, offices and committees
The Kansas Legislative Division of Post Audit is the audit agency of Kansas government.[45] The Legislative Post Audit Committee is a bipartisan committee comprising five senators and five representatives. Audit reports are published online.[46]
Studies and reports
U.S. PIRG "Following the Money" report
- See also: "Following the Money" report, 2014
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 the transparency and accountability of state websites with regard to state government spending.[47] 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.[47]
As published 2014
Between fiscal year 2009 and fiscal year 2013, Kansas' total expenditures increased by approximately $0.45 billion, from $13.96 billion in 2009 to $14.41 billion in 2013. This represented a 3.22 percent increase, below the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[48][49]
Spending
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:[50]
- 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."[50]
- 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."[50]
- Federal funds: "Funds received directly from the federal government."[50]
- Bonds: "Expenditures from the sale of bonds, generally for capital projects."[50]
2013
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[50] 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)[50] | |||||||
---|---|---|---|---|---|---|---|
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.[51] Source: National Association of State Budget Officers |
Spending by function
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 percentages, indicating the share of the total budget spent per category.
Expenditures by function, FY 2012 (as percentages)[50] | |||||||
---|---|---|---|---|---|---|---|
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 Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[50] |
Spending trends
From 2008 to 2012, elementary and secondary education spending fell by 2.4 percentage points, or 8.5 percent, as a share of the budget. During the same period, spending categorized as "other" rose by nearly four percentage points, or 16.3 percent, as a share of the budget. The table below details changes in expenditures from 2008 to 2012.[50][9][10][36][37] Figures are rendered as percentages, indicating the share of the total budget spent per category.
Expenditures from 2008 to 2012 (as percentages) | |||||||
---|---|---|---|---|---|---|---|
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 Note: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[50] |
Revenues
2013 revenues

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).[50] 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)[50] | |||||||
---|---|---|---|---|---|---|---|
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.[51] 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.[50][9] 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)[50][9] | |||||||
---|---|---|---|---|---|---|---|
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.[51][52] Source: National Association of State Budget Officers |
Historical spending
The information on state budget historical spending below was compiled by the National Association of 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 $2,448,000,000).[50][10]
Historical state spending in Kansas ($ 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% | $3,737 | 26% | $4,153 | 29% | $408 | 3% | $14,396 | ||||||||
2010-2011 | $5,667 | 39% | $4,172 | 28% | $4,472 | 30% | $374 | 3% | $14,685 | ||||||||
2009-2010 | $5,268 | 38% | $3,926 | 28% | $4,532 | 32% | $318 | 2% | $14,044 | ||||||||
Averages: | $5,678 | 39% | $3,945 | 27% | $4,386 | 31% | $367 | 3% | $14,375 |
Budget transparency
KanView is the state's online spending database. Legislation was passed in 2007 and 2008 that mandated greater financial transparency for Kansas state government.[53]
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.[54][55]
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.[55]
Kansas - IGPA score for budget process, contents and disclosure | |
---|---|
Budget transparency indicator | Yes or no? |
Performance measures | |
"Generally Accepted Accounting Principles" budget | |
Multi-year forecasting | |
Annual cycle | |
Binding revenue forecast | |
Legislative revenue forecast | |
Nonpartisan staff | |
Constitution or statutory tax/spend limitations | |
TOTAL | 6 |
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[55]
Prior fiscal year budgets
Fiscal year 2016
See budget bill: SB 112
Governor Sam Brownback proposed a fiscal year 2016 budget that would have established general fund spending of $6.23 billion. About 61.6 percent of that fund would have been directed to education, while human services received about 28.4 percent. Total spending would have equaled about $15.38 billion in fiscal year 2016. This was part of the governor's long-term plan of reducing total government spending, explaining his position that increasing spending would be irresponsible and unsustainable.[11]
Governor Brownback signed the fiscal year 2016 budget into law on June 16, 2015. The governor made a few line-item vetoes and noted that he will continue to find ways to limit the size and spending habits of the state government while protecting the state's core services. Total spending under this budget equaled about $15.33 billion, a decrease of about 0.7 percent from fiscal year 2015. General fund spending increased from $6.25 billion in fiscal year 2015 to $6.32 billion in fiscal year 2016. The budget also included a shift to improved Medicaid programs, an effort to reform school financing and public pension reforms.[11]
Fiscal years 2014 and 2015
See budget bill: SB 171
Kansas state budget -- 2014 and 2015 | |
Kansas State Legislature | |
Text: | SB 171 |
Legislative history | |
Introduced: | February 12, 2013 |
House: | March 26, 2013 |
Vote (lower house): | 122-0-3 |
Senate: | February 28, 2013 |
Vote (upper house): | 40-0 |
Conference: | June 1, 2013 |
Conference vote (upper house): | 21-15 |
Conference vote (lower house): | 63-51 |
Governor: | Sam Brownback |
Signed: | June 15, 2013 |
On June 15, 2013, Governor Sam Brownback signed into law a budget plan covering fiscal years 2014 and 2015. The budget included cuts to higher education spending, in spite of Brownback's resistance to any such cuts. The budget as passed also included significant cuts to the fiscal year 2015 budget for the Department of Corrections, which Brownback vetoed entirely.[56]
Brownback and Republican lawmakers argued that drafting a two-year budget would allow for better planning and encourage greater economic stability. The fiscal year 2014 budget totaled $14.5 billion and the fiscal year 2015 budget totaled $14.2 billion.[56]
Senate Democratic Leader Anthony Hensley blasted the budget as "the most irresponsible budget in years." Hensley added, "Sam Brownback has signed a budget that will result in cutting jobs essential to our state institutions, raising tuition on our students, and jeopardizing the public safety of our citizens.[56]
On May 16, 2014, Brownback signed into law a supplemental budget for fiscal years 2014 and 2015, which totaled $15.03 billion for 2014 and 15.35 billion for 2015.[2][57]
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)
See also
Footnotes
- ↑ Bureau of Labor Statistics, "CPI Detailed Report Data for February 2015," accessed April 4, 2016
- ↑ 2.0 2.1 2.2 2.3 2.4 2.5 2.6 National Association of State Budget Officers, "Examining fiscal 2013-2015 state spending," accessed April 4, 2016 Cite error: Invalid
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tag; name "nasbo2015" defined multiple times with different content Cite error: Invalid<ref>
tag; name "nasbo2015" defined multiple times with different content - ↑ InflationData.com, "Cumulative Inflation Calculator," accessed April 4, 2016. The cumulative rate of inflation during the same period declined -0.1 percent, calculated using the Consumer Price Indices for January 2014 and January 2015.
- ↑ 4.0 4.1 4.2 4.3 National Association of State Budget Officers, "State Expenditure Report: 2013-2015," accessed April 7, 2016
- ↑ 5.0 5.1 5.2 5.3 U.S. Census Bureau, "2014 annual survey of state government tax collections by category," accessed April 4, 2016 Cite error: Invalid
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tag; name "taxcollections" defined multiple times with different content Cite error: Invalid<ref>
tag; name "taxcollections" defined multiple times with different content - ↑ United States Census Bureau, "State Government Finances: 2013," accessed March 21, 2016
- ↑ 7.0 7.1 7.2 United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014
- ↑ United States Census Bureau, "State and County QuickFacts," accessed April 4, 2016
- ↑ 9.0 9.1 9.2 9.3 9.4 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
- ↑ 10.0 10.1 10.2 10.3 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
- ↑ 11.0 11.1 11.2 11.3 National Association of State Budget Officers, "Summaries of Fiscal Year 2016 Proposed and Enacted Budgets," accessed September 22, 2015
- ↑ State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
- ↑ In 2016, State Budget Solutions was absorbed by the American Legislative Exchange Council.
- ↑ Truth in Accounting, "Financial State of the States," September 2015
- ↑ 15.0 15.1 Morningstar, "The State of State Pension Plans 2013: A Deep Dive Into Shortfalls and Surpluses," accessed September 16, 2013
- ↑ The Pew Charitable Trusts, “The Fiscal Health of State Pension Plans: Funding Gap Continues to Grow,” accessed April 16, 2015
- ↑ 17.0 17.1 Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
- ↑ Bankrate, "The 6 states with the worst credit ratings," September 27, 2012
- ↑ Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014
- ↑ Academy Health, "Impact of the Economy on Health Care," August 2009
- ↑ The Conversation, "Budget explainer: What do key economic indicators tell us about the state of the economy?" May 6, 2015
- ↑ Health Affairs, "Socioeconomic Disparities In Health: Pathways And Policies," accessed July 13, 2015
- ↑ The Henry J. Kaiser Family Foundation, "Distribution of Total Population by Federal Poverty Level," accessed July 17, 2015
- ↑ The Henry J. Kaiser Family Foundation, "Median Annual Household Income," accessed July 17, 2015
- ↑ The Henry J. Kaiser Family Foundation, "Unemployment Rate (Seasonally Adjusted)," accessed July 17, 2015
- ↑ The Henry J. Kaiser Family Foundation, "Total Gross State Product (GSP) (millions of current dollars)," accessed July 17, 2015
- ↑ 27.0 27.1 27.2 27.3 27.4 27.5 National Association of State Budget Officers, "Budget Processes in the States, Spring 2021," accessed January 24, 2023
- ↑ National Conference of State Legislatures, "Separation of Powers: Executive Veto Powers," accessed January 26, 2024
- ↑ Kansas Legislative Division of Post Audit, "Home page," accessed August 16, 2013
- ↑ Kansas Legislative Division of Post Audit, "All LPA Audit Reports," accessed August 16, 2013
- ↑ 31.0 31.1 U.S. Public Interest Research Group, "Following the Money 2015 Report," accessed April 4, 2016
- ↑ Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
- ↑ InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
- ↑ 34.0 34.1 34.2 34.3 34.4 34.5 National Association of State Budget Officers, "State Expenditure Report: 2012-2014," accessed February 18, 2015
- ↑ United States Census Bureau, "State and County QuickFacts," accessed February 23, 2014
- ↑ 36.0 36.1 National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
- ↑ 37.0 37.1 National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
- ↑ State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
- ↑ In 2016, State Budget Solutions was absorbed by the American Legislative Exchange Council.
- ↑ The Pew Charitable Trusts, “The Fiscal Health of State Pension Plans: Funding Gap Continues to Grow,” accessed April 16, 2015
- ↑ Bankrate, "The 6 states with the worst credit ratings," September 27, 2012
- ↑ Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014
- ↑ Recovery.gov, "Stimulus Spending by State," accessed February 21, 2014
- ↑ National Conference of State Legislatures, "Separation of Powers: Executive Veto Powers," accessed January 26, 2024
- ↑ Kansas Legislative Division of Post Audit, "Home page," accessed August 16, 2013
- ↑ Kansas Legislative Division of Post Audit, "All LPA Audit Reports," accessed August 16, 2013
- ↑ 47.0 47.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
- ↑ Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
- ↑ InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
- ↑ 50.00 50.01 50.02 50.03 50.04 50.05 50.06 50.07 50.08 50.09 50.10 50.11 50.12 50.13 50.14 50.15 National Association of State Budget Officers, "State Expenditure Report, 2011-2013," accessed February 21, 2014
- ↑ 51.0 51.1 51.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
- ↑ United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
- ↑ KanView,, "What is KanView?" accessed April 17, 2014
- ↑ Institute of Government and Public Affairs at University of Illinois, "Home page," accessed February 21, 2014
- ↑ 55.0 55.1 55.2 Institute of Government and Public Affairs at University of Illinois, "Budget Transparency Profiles - All 50 States," September 2011
- ↑ 56.0 56.1 56.2 The Topeka Capital-Journal, "Brownback signs 2-year budget plan, vetoes DOC cuts," June 15, 2013
- ↑ Kansas Legislature, "State Budget: Senate Sub. for Sub. for HB 2231, Senate Sub. for HB 2506, and Senate Sub. for 2338," accessed September 23, 2014
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