Welcome to the Kansas Budget blog. Author Duane Goossen writes and speaks about the Kansas budget and state finances as a Senior Fellow with the Kansas Center for Economic Growth (KCEG). He is a former Kansas Budget Director (1998-2010), and former 7-term member of the Kansas House of Representatives (1983-1997). New blog entries are first published by KCEG and later re-posted here. Duane welcomes your inquiries: firstname.lastname@example.org
Kansas budget is made up of several large components. The largest is the State
General Fund (SGF), the fund that receives most state tax dollars, and the fund
over which lawmakers have the most discretion. The Highway Fund pays for road
construction and maintenance with fuel tax revenue, federal highway dollars and
fees. Higher Education System Funds come from tuition, fees and federal
dollars, and are spent on postsecondary education in addition to money from the
SGF. Federal Medicaid funding matches Medicaid spending from the SGF. The All
Other Funds portion comprises hundreds of smaller funds, each for a special
In building a budget for the State General Fund, revenues and expenditures must match up or balance. In a given fiscal year it may be possible for spending to be greater than receipts, if a balance has carried over from the prior fiscal year. However, spending cannot exceed the combination of the available balance plus receipts. The state may issue bonds to fund capital projects such as highways or buildings, but the state cannot issue bonds to fund annual operating costs, or to make up an imbalance between receipts and expenditures.
In FY 2008, Kansas
entered a period of recession, and for three years in a row, receipts to the
State General Fund were lower than the year before. The state entered that
period with a large balance in the State General Fund which allowed spending to
exceed receipts in FY 2008 and in FY 2009. However, by FY 2010 the balance was
depleted, and with receipts continuing to decline, the state was forced to make
very significant expenditure cuts.
Receipts began increasing again during
FY 2011 on the strength of a recovering economy and collections from a
temporary one-cent sales tax increase. In FY 2013 receipts again began to decline and
then in FY 2014 dropped very sharply as a result of dramatic changes to tax
State Budget Chronology
The state fiscal year runs from July 1 to June 30:
July/August: Agencies develop budget requests for the fiscal year that begins the following July.
September 15: Agencies submit requests to budget office.
November: Consensus Revenue Estimate determines available revenue.
November/December: Budget office works with the Governor, Governor's staff and agencies to develop a budget to be presented to the Legislature.
January: Governor's State of the State speech and proposed budget release.
February through April: Legislative hearings to debate changes to the Governor's proposed budget.