State of Kansas

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State of Kansas

Kansas's fiscal year runs July 1 – June 30. This page summarizes the FY 2027 enacted budget (HB 2513), revenues, reserves, and debt from official state documents, with every figure labeled by basis and every gap disclosed.

The color bar above is a simplified bar in the Kansas flag colors — it is not a rendering of the flag, and the hex values are generic web values, not official specifications.

Overview

Kansas's fiscal year runs July 1 – June 30. The current fiscal year is FY 2027, July 1, 2026 – June 30, 2027, funded by the FY 2027 budget approved by the 2026 Legislature in the Mega Budget Bill, HB 2513.

$10,750,653,598State General Fund, FY 2027 approved (HB 2513)
$26,753,284,200All Funds, FY 2027 approved (HB 2513)
2,977,220Population, Census Vintage 2025 estimate, July 1, 2025 — not a Census count
TopekaCapital
34th stateAdmitted to the Union January 29, 1861
105Counties
$1,554.4 millionState General Fund ending balance, FY 2027 approved — 14.5% of expenditures
“Ad astra per aspera”State motto — “To the stars through difficulties”

How to read the FY 2027 figures: the Legislature set aside the Governor's recommendation and passed its own budget; there was no traditional Omnibus bill in the 2026 session, so errors and policy bills identified late in the session went unfunded. Approved figures below are the Legislative Approved column of the Comparison Report, not the Governor's recommendation.

Sources: FY 2027 Comparison Report, Division of the Budget, July 30, 2026 (PDF); U.S. Census Bureau, QuickFacts: Kansas; Kansas Historical Society, state symbols.

Enacted budget by fund source — HB 2513, FY 2027

Fund sourceFY 2027 approved
State General Fund$10,750,653,598
All other funds (federal, special revenue, highway, and all other sources)$16,002,630,602
All Funds$26,753,284,200

The "all other funds" line is the arithmetic difference between the published All Funds and State General Fund totals (All Funds minus SGF); the Comparison Report publishes both totals, and the difference is exact. Prior-year comparison, same report: FY 2026 approved SGF $10,930,167,110; FY 2026 approved All Funds $27,791,550,525 — so FY 2027 approved spending is lower than FY 2026 on both measures.

State General Fund by function — sums exactly to $10,750.7 million

Function ($ millions)FY 2027 approved
General Government$383.1
Judiciary$232.6
Human Services (excluding caseloads)$1,424.9
Human Services Caseloads$1,826.2
K-12 Education$4,995.7
Higher Education$1,200.2
Public Safety$668.8
Agriculture & Natural Resources$19.2
Total SGF expenditures$10,750.7

Enacted vs. recommended: the Governor's recommendation for FY 2027 was SGF $10,762,196,521 and All Funds $26,637,490,213. The Legislature approved $11,542,923 less SGF than recommended, but $115,793,987 more All Funds — the two totals moved in opposite directions. Never present the recommendation totals as the enacted budget.

Superseded figure warning: the pre-session KLRD State General Fund Profile 26-06 (January 2026) showed a FY 2027 ending balance of $2,269.8 million on $10,394.5 million of expenditures. That profile predates the session: FY 2026 approved spending came in higher than it estimated, so the FY 2027 beginning balance is $2,102.5 million, not $2,531.3 million, and the approved FY 2027 ending balance is $1,554.4 million (see Reserves). Do not quote the $2,269.8 million pre-session estimate as the approved balance.

Source for this whole section: FY 2027 Comparison Report (July 30, 2026) — summary totals and "Outlook for the State General Fund" table.

Revenues by source — State General Fund

Two vintages, never blended: the budget-basis revenue total below is the April 2026 Consensus Revenue Estimate, as adjusted by the Legislature (Comparison Report outlook). The by-source detail table is the earlier November 13, 2025 Consensus Revenue Estimate — the estimate on which the session opened. Its tax total ($10,237.0 million) exceeds the April tax total ($10,199.5 million); the tables are different vintages and their totals are not interchangeable.

Budget-basis SGF revenues, FY 2027 — sums exactly to $10,202.6 million

Revenue line ($ millions)FY 2027
Taxes$10,199.5
Interest$275.0
Agency earnings$135.7
All other transfers (net out)−$407.6
Total SGF revenues$10,202.6

FY 2027 SGF revenues ($10,202.6 million) fall $548.1 million short of FY 2027 SGF expenditures ($10,750.7 million); the gap is covered by the beginning balance ($2,102.5 million), leaving the $1,554.4 million ending balance in Reserves.

By-source detail — November 13, 2025 Consensus Revenue Estimate, FY 2027

Tax ($ thousands)FY 2027 estimate
Individual income tax$5,105,000
Corporate income tax$1,040,000
Financial institutions privilege tax$44,000
Retail sales tax$2,590,000
Compensating use tax$975,000
Other excise taxes$230,400
Other taxes$252,600
Total taxes$10,237,000
Interest$212,000
Net transfers−$440,900
Agency earnings$124,800
Total other revenues−$104,100
Total SGF receipts (November vintage)$10,132,900

Sources: FY 2027 Comparison Report (April 2026 CRE, Legislature-adjusted); Consensus Revenue Estimate memo, November 13, 2025 (KLRD / Division of the Budget).

Expenditures

Largest all-funds agency groups — FY 2027 Legislative Approved

Partial table. Only the two largest groups are shown in full agency detail below. They do not sum to the $26,753,284,200 All Funds total — the Comparison Report's Schedule 2.1 covers every agency, and only these groups were extracted. Do not read this table as total spending.

Agency / group (all funds)FY 2027 approved
Kansas Dept. for Aging and Disability Services (KDADS)$4,345,226,367
Kansas Dept. of Health and Environment — Health (KDHE-Health)$4,756,938,337
Dept. for Children and Families$848,163,896
Dept. of Labor$282,505,675
Kansas Office of Early Childhood$224,904,934
Office of Veterans Services$43,466,816
Kansas Guardianship Program$1,527,415
Subtotal — Human Services$10,502,733,440
Dept. of Education$6,657,549,393
School for the Blind$15,607,483
School for the Deaf$19,912,353
Subtotal — Education$6,693,069,229

Source: FY 2027 Comparison Report, Schedule 2.1 — Expenditures from All Funding Sources by Agency.

Fund balance & reserves — State General Fund outlook

SGF walk, FY 2027 approved ($ millions) — sums exactly

Beginning balance, July 1, 2026$2,102.5
Total revenues (April 2026 CRE, Legislature-adjusted)$10,202.6
Total available$12,305.1
Total expenditures$10,750.7
Ending balance, June 30, 2027$1,554.4
Ending balance as % of expenditures14.5%

SGF ending balance and Budget Stabilization Fund, history ($ millions)

Fiscal yearSGF ending balance% of expendituresBudget Stabilization Fund
FY 2024 (actual)$3,220.734.4%$1,687.1
FY 2025 (actual)$2,933.228.4%$1,890.2
FY 2026 (approved)$2,102.519.2%$1,990.0
FY 2027 (approved)$1,554.414.5%$2,049.7

The FY 2027 Budget Stabilization Fund figure ($2,049.7 million) is independently confirmed by Kansas Dept. of Revenue Notice 26-11 (October 15, 2026), which puts the fund at about $2.05 billion, 20.4% of prior-year SGF tax receipts. The SGF ending balance has fallen for four straight years on this outlook — from 34.4% of expenditures in FY 2024 to 14.5% in FY 2027 — while the Stabilization Fund has grown each year.

Sources: FY 2027 Comparison Report, "Outlook for the State General Fund"; Kansas Dept. of Revenue Notice 26-11 (October 15, 2026).

State debt — KDFA Debt Study (Moody's FY 2024 data)

Different measures, never added together. Kansas issues little general obligation debt; most state debt is Kansas Development Finance Authority revenue bonds. The headline measure below is Moody's adjusted net tax-supported debt, not GO bonds alone.

Adjusted net tax-supported debt$3.7 billion
Adjusted net pension liability$13.8 billion
Other long-term obligations$0.4 billion
Combined long-term burden, as % of own-source revenue113.2%
Moody's general obligation ratingAa2

KPERS pension funding bonds — a subset of tax-supported debt, not an addition

2004 pension funding bonds, principal remaining at June 30, 2026~$228 million
2015 pension funding bonds, principal remaining at June 30, 2026~$783 million
2021 pension funding bonds, principal remaining at June 30, 2026~$436 million
Sum of the three series (subset of net tax-supported debt)~$1,447 million
Annual debt service on the pension bonds~$120 million (~$90M SGF + ~$33M expanded lottery)

Sources: Kansas Development Finance Authority, 2025 Debt Study (citing Moody's FY 2024 data); KPERS executive director statements reported September 30, 2026.

What this page deliberately omits

State facts & symbols

CapitalTopeka
Admitted to the UnionJanuary 29, 1861 — 34th state
Counties105
Population estimate, July 1, 2025 (Census Vintage 2025)2,977,220 — an estimate, never a Census count
Percent change, April 1, 2020 base to July 1, 2025+1.3%
FIPS code20
State birdWestern meadowlark
State flowerWild native sunflower
State treeEastern cottonwood
State motto“Ad astra per aspera” — “To the stars through difficulties”
State nicknameSunflower State
Flag colors named in statute (K.S.A. 73-702)Dark-blue field, gold letters, sunflower crest — color names only; no official hex values are claimed on this page

Sources: U.S. Census Bureau, QuickFacts: Kansas; Kansas Historical Society, state symbols; Kansas Statutes, K.S.A. 73-702 (state flag).

Sources & checks

Source documents

Sum-check log (recomputed at build time)

What this page deliberately omits

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