Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $23.2B · total spending $24.0B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Property tax | $920,057,000.00 |
| Income and inheritance tax | $6,001,722,000.00 |
| Sales and excise tax | $5,329,628,000.00 |
| Gross receipts tax | $621,405,000.00 |
| Charges for services | $1,170,592,000.00 |
| Operating grants (grants and contributions, including federal aid) | $7,087,790,000.00 |
| Capital grants | $279,027,000.00 |
| Investment earnings | $389,238,000.00 |
| Other revenues | $1,366,471,000.00 |
| General government | $2,671,541,000.00 |
| Human resources | $5,383,024,000.00 |
| Education | $7,940,523,000.00 |
| Public safety | $995,655,000.00 |
| Agriculture and natural resources | $200,297,000.00 |
| Highways and other transportation | $1,908,236,000.00 |
| Health and environment | $4,506,465,000.00 |
| Debt service: principal | $260,808,000.00 |
| Debt service: interest | $169,547,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, State General Fund (enacted budget)
Total revenue $10.2B · total spending $10.8B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $5,119,400,000.00 |
| Corporation income tax | $987,600,000.00 |
| Financial institutions privilege tax | $51,000,000.00 |
| Retail sales tax | $2,590,000,000.00 |
| Compensating use tax | $980,000,000.00 |
| Cigarette tax | $73,500,000.00 |
| Tobacco products tax | $10,300,000.00 |
| Liquor gallonage tax | $24,300,000.00 |
| Liquor enforcement tax | $82,500,000.00 |
| Liquor drink tax | $15,900,000.00 |
| Gas severance tax | $4,000,000.00 |
| Oil severance tax | $23,900,000.00 |
| Insurance premiums tax | $210,000,000.00 |
| Motor carrier tax | $11,800,000.00 |
| Corporate franchise tax | $10,000,000.00 |
| Miscellaneous taxes | $5,300,000.00 |
| Interest | $275,000,000.00 |
| Net transfers (money moved out of the SGF to other funds, less money moved in) | −$407,600,000.00 |
| Agency earnings | $135,700,000.00 |
| General government | $610,680,527.00 |
| Human services | $3,246,104,085.00 |
| Education | $6,183,880,502.00 |
| Public safety | $668,792,932.00 |
| Agriculture and natural resources | $19,195,552.00 |
| Statewide item outside the functions: Regents Diversity, Equity, & Inclusion (DEI) | $12,000,000.00 |
| Statewide item outside the functions: Exclude Candy & Soft Drinks SNAP Waiver | $5,000,000.00 |
| Statewide item outside the functions: Build Kansas Matching Grant | $5,000,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, all funding sources (spending only) (enacted budget)
Total revenue — · total spending $26.8B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| General government | $2,017,800,210.00 |
| Human services | $10,502,733,440.00 |
| Education | $11,203,772,151.00 |
| Public safety | $977,141,492.00 |
| Agriculture and natural resources | $352,631,882.00 |
| Transportation | $1,677,205,025.00 |
| Statewide item outside the functions: Regents Diversity, Equity, & Inclusion (DEI) | $12,000,000.00 |
| Statewide item outside the functions: Exclude Candy & Soft Drinks SNAP Waiver | $5,000,000.00 |
| Statewide item outside the functions: Build Kansas Matching Grant | $5,000,000.00 |
County governments, fiscal year 2022 (Census of Governments; calendar year 2022 for nearly every county)
| Allen | $26,242,000.00 | $15,430,000.00 | $19,006,000.00 | 12,469 | $1,237.47 |
| Anderson | — | — | — | 7,788 | — |
| Atchison | $12,477,000.00 | — | $10,713,000.00 | 16,089 | — |
| Barber | — | — | — | 4,125 | — |
| Barton | — | — | — | 25,052 | — |
| Bourbon | — | — | — | 14,457 | — |
| Brown | — | — | — | 9,375 | — |
| Butler | $57,063,000.00 | $56,063,000.00 | $27,812,000.00 | 68,236 | $821.60 |
| Chase | — | — | — | 2,575 | — |
| Chautauqua | — | — | — | 3,395 | — |
| Cherokee | — | — | — | 19,048 | — |
| Cheyenne | $1,501,000.00 | — | $1,137,000.00 | 2,614 | — |
| Clark | — | — | — | 1,949 | — |
| Clay | — | — | $2,473,000.00 | 8,045 | — |
| Cloud | — | — | — | 8,922 | — |
| Coffey | $59,090,000.00 | $31,203,000.00 | $32,422,000.00 | 8,258 | $3,778.52 |
| Comanche | $7,255,000.00 | $6,050,000.00 | — | 1,692 | $3,575.65 |
| Cowley | $24,169,000.00 | $20,388,000.00 | $12,921,000.00 | 34,447 | $591.87 |
| Crawford | — | — | — | 39,194 | — |
| Decatur | — | — | — | 2,697 | — |
| Dickinson | $22,932,000.00 | $18,606,000.00 | $14,409,000.00 | 18,361 | $1,013.34 |
| Doniphan | — | — | — | 7,487 | — |
| Douglas | $137,773,000.00 | $122,469,000.00 | $78,175,000.00 | 119,941 | $1,021.08 |
| Edwards | — | — | — | 2,749 | — |
| Elk | — | — | — | 2,455 | — |
| Ellis | $35,781,000.00 | $32,967,000.00 | $16,908,000.00 | 28,870 | $1,141.91 |
| Ellsworth | $15,484,000.00 | $4,842,000.00 | $14,795,000.00 | 6,392 | $757.51 |
| Finney | $38,888,000.00 | $31,824,000.00 | $21,080,000.00 | 37,649 | $845.28 |
| Ford | $37,296,000.00 | $33,452,000.00 | $11,641,000.00 | 33,893 | $986.99 |
| Franklin | — | — | $6,261,000.00 | 25,984 | — |
| Geary | — | — | $17,256,000.00 | 35,547 | — |
| Gove | $557,000.00 | $3,029,000.00 | — | 2,739 | $1,105.88 |
| Graham | — | — | — | 2,394 | — |
| Grant | — | — | — | 7,230 | — |
| Gray | — | — | — | 5,705 | — |
| Greeley | — | — | — | 1,231 | — |
| Greenwood | — | — | — | 5,899 | — |
| Hamilton | — | — | — | 2,458 | — |
| Harper | — | — | — | 5,378 | — |
| Harvey | $15,769,000.00 | $20,963,000.00 | $10,679,000.00 | 33,713 | $621.81 |
| Haskell | — | — | — | 3,566 | — |
| Hodgeman | — | — | — | 1,713 | — |
| Jackson | — | — | — | 13,292 | — |
| Jefferson | $15,670,000.00 | $22,979,000.00 | $14,463,000.00 | 18,350 | $1,252.26 |
| Jewell | $21,808,000.00 | $16,012,000.00 | $10,372,000.00 | 2,903 | $5,515.67 |
| Johnson | $830,404,000.00 | $695,183,000.00 | $304,050,000.00 | 619,693 | $1,121.82 |
| Kearny | $43,391,000.00 | $38,385,000.00 | $8,754,000.00 | 3,863 | $9,936.58 |
| Kingman | $13,537,000.00 | $15,407,000.00 | $6,814,000.00 | 7,191 | $2,142.54 |
| Kiowa | $17,562,000.00 | $17,077,000.00 | $8,112,000.00 | 2,405 | $7,100.62 |
| Labette | — | — | $8,513,000.00 | 19,759 | — |
| Lane | $7,862,000.00 | $7,833,000.00 | $7,862,000.00 | 1,548 | $5,060.08 |
| Leavenworth | $48,906,000.00 | $47,458,000.00 | $35,068,000.00 | 82,822 | $573.01 |
| Lincoln | — | — | — | 2,909 | — |
| Linn | — | — | — | 9,780 | — |
| Logan | — | — | — | 2,705 | — |
| Lyon | — | — | $22,124,000.00 | 32,007 | — |
| Marion | $16,822,000.00 | $17,158,000.00 | $11,533,000.00 | 11,799 | $1,454.19 |
| Marshall | $26,440,000.00 | $17,328,000.00 | $26,440,000.00 | 10,003 | $1,732.28 |
| McPherson | — | — | — | 30,114 | — |
| Meade | — | — | — | 3,900 | — |
| Miami | $56,013,000.00 | $46,643,000.00 | $31,024,000.00 | 34,758 | $1,341.94 |
| Mitchell | $12,829,000.00 | $5,314,000.00 | $9,069,000.00 | 5,769 | $921.13 |
| Montgomery | $30,665,000.00 | $29,676,000.00 | $6,978,000.00 | 30,909 | $960.11 |
| Morris | — | — | — | 5,369 | — |
| Morton | — | — | — | 2,594 | — |
| Nemaha | — | — | — | 10,160 | — |
| Neosho | $69,533,000.00 | $73,508,000.00 | $7,842,000.00 | 15,595 | $4,713.56 |
| Ness | — | — | — | 2,664 | — |
| Norton | — | — | — | 5,320 | — |
| Osage | — | — | — | 15,697 | — |
| Osborne | $5,090,000.00 | $3,496,000.00 | $4,592,000.00 | 3,485 | $1,003.16 |
| Ottawa | $96,033,000.00 | — | $95,685,000.00 | 5,830 | — |
| Pawnee | — | — | — | 6,166 | — |
| Phillips | $7,442,000.00 | — | $7,442,000.00 | 4,803 | — |
| Pottawatomie | $41,789,000.00 | $37,656,000.00 | $25,044,000.00 | 26,334 | $1,429.94 |
| Pratt | $21,856,000.00 | $1,590,000.00 | $20,439,000.00 | 9,078 | $175.15 |
| Rawlins | — | — | — | 2,523 | — |
| Reno | $73,368,000.00 | $54,057,000.00 | $30,112,000.00 | 61,495 | $879.05 |
| Republic | — | — | — | 4,640 | — |
| Rice | $23,668,000.00 | $1,210,000.00 | $23,533,000.00 | 9,377 | $129.04 |
| Riley | $82,378,000.00 | $63,208,000.00 | $54,791,000.00 | 71,587 | $882.95 |
| Rooks | $7,019,000.00 | $7,329,000.00 | $5,429,000.00 | 4,793 | $1,529.10 |
| Rush | — | — | — | 2,941 | — |
| Russell | — | — | — | 6,733 | — |
| Saline | $53,996,000.00 | $54,211,000.00 | $28,280,000.00 | 53,463 | $1,013.99 |
| Scott | $11,116,000.00 | $11,349,000.00 | $6,327,000.00 | 5,019 | $2,261.21 |
| Sedgwick | $456,957,000.00 | $375,998,000.00 | $194,225,000.00 | 525,420 | $715.61 |
| Seward | $105,611,000.00 | $102,521,000.00 | $12,523,000.00 | 21,351 | $4,801.70 |
| Shawnee | $153,086,000.00 | — | $83,760,000.00 | 177,522 | — |
| Sheridan | — | — | — | 2,429 | — |
| Sherman | — | — | — | 5,861 | — |
| Smith | $125,217,000.00 | $2,914,000.00 | $2,204,000.00 | 3,557 | $819.23 |
| Stafford | — | — | — | 3,987 | — |
| Stanton | — | — | — | 1,971 | — |
| Stevens | — | — | — | 5,145 | — |
| Sumner | $36,514,000.00 | $37,550,000.00 | $14,402,000.00 | 22,396 | $1,676.64 |
| Thomas | — | — | — | 7,870 | — |
| Trego | — | — | — | 2,757 | — |
| Wabaunsee | $8,233,000.00 | $5,601,000.00 | $5,720,000.00 | 7,005 | $799.57 |
| Wallace | — | — | — | 1,491 | — |
| Washington | $7,468,000.00 | $9,104,000.00 | $5,377,000.00 | 5,510 | $1,652.27 |
| Wichita | — | — | — | 2,064 | — |
| Wilson | $47,959,000.00 | $31,694,000.00 | $4,263,000.00 | 8,570 | $3,698.25 |
| Woodson | $5,631,000.00 | $5,157,000.00 | $4,390,000.00 | 3,118 | $1,653.94 |
| Wyandotte | $714,569,000.00 | — | $127,351,000.00 | 166,084 | — |
Figures come from one source: the U.S. Census Bureau's 2022 Census of Governments: Finance individual unit file, the latest year that canvasses every government. No Kansas state agency publishes county revenues and spending in one table: the Department of Administration's Municipal Services office collects each county's adopted budget and audit, but posts them one county and one government at a time (see gaps). Each row is the county government only. Cities, townships, school districts (independent governments in Kansas), community colleges and special districts inside the county are separate governments and are not included, except in the two consolidated governments, which are one government each: the Unified Government of Wyandotte County and Kansas City, Kansas (which includes the city's services, among them its utilities), and the Greeley County Unified Government (Greeley County and the city of Tribune). Some counties run hospitals; their patient charges (Census code A36) are in revenue_total and their costs in spending_total. revenue_total = all revenue Census records for the government (taxes, charges, state and federal aid, interest and other general revenue, utility and insurance-trust revenue); it excludes borrowing and transfers between the county's own funds. spending_total = all expenditure (current operations, capital outlay, interest, assistance and payments to other governments); it excludes repayment of debt principal. property_tax = property tax revenue (Census code T01), the county government's own levy; it is part of revenue_total, not an addition. Revenue, spending and property tax are separate measures and are never added together. These are actual results as reported to Census, not budgets, and they are on Census's classification, not the counties' audited fund statements. A figure is left empty when more than 10% of its dollars are Census estimates (imputations); Census's estimate is kept, labeled, under census_imputed. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate from the same release. 43 counties were in the sample of the Census 2024 Annual Survey and also have a separate fy2024 block: a different year, never mixed with or compared to 2022 on the page. Spending per resident is our division of the county’s reported spending by its population.
Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Kansas county governments and the two consolidated city-county governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (a sample of Kansas counties); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); Kansas Department of Administration, Municipal Services, Municipal Budgets (adopted budgets filed by each county, city and district, one file per government; checked, not used); KanView (Kansas Department of Administration), Kansas Local Government Reports (links the municipal budgets, audits and county tax levy sheets).
What is not here yet
- The FY2026 ACFR (year ended June 30, 2026) is not yet published; FY2025 is the latest audited year (the Department of Administration's ACFR page lists FY2025 as the newest).
- The ACFR's governmental funds statement does not show capital outlay as its own line; it is inside the function lines, so it cannot be shown separately here.
- The FY2027 receipts estimate is the May 28, 2026 figure; the Consensus Revenue Estimating Group will revise it before Dec. 4, 2026. Not yet checked: the fall 2026 estimate (not out on Oct. 21, 2026).
- Kansas presents no all-funds revenue estimate with the approved budget, so the all-funds FY2027 entry has spending only.
- Inconsistencies inside the FY 2027 Comparison Report, not resolved: the overview table on printed page 8 gives the Governor's FY 2027 recommendation as $10,762,196,521 (State General Fund) and $26,637,490,213 (all funds), while Schedules 1.1 and 1.2 give $10,800,696,521 and $26,730,830,797; its FY 2026 approved all-funds total is $27,791,550,525 on page 8 and $27,795,694,354 in Schedule 1.1; and its State General Fund balance table on printed page 21 shows FY 2027 receipts of $10,205.6 million (the April estimate) where the receipts table on page 27 shows $10,202.6 million (after the May adjustment). The approved FY 2027 totals used here ($10,750,653,598 and $26,753,284,200) are the same in every table.
- The function totals here follow Schedules 2.1 and 2.2 (agencies grouped by function), which list three items outside any function (Regents Diversity, Equity, & Inclusion (DEI) $12,000,000; Exclude Candy & Soft Drinks SNAP Waiver $5,000,000; Build Kansas Matching Grant $5,000,000). The overview table on printed page 10 rounds to millions and places them inside functions (its Education figure, $6,195.9 million, includes the $12.0 million DEI item); the totals are the same. Lines the schedules list with no approved FY 2027 money (State Employee Pay Plan, Lansing Correctional Facility Pay Differential) are not shown.
- The FY 2026 budget (revised in the 2026 session) belongs to fiscal year 2026 and is not shown.
- The Comparison Report's narrative text is written by the Governor's Division of the Budget and includes the administration's views of the Legislature's budget; none of that text is used here, only its tables.
- No Kansas state compilation of county revenues and spending was found. The Department of Administration's Municipal Services office posts each government's adopted budget as its own file (for 2026 budgets, a folder per county holding the county's budget and those of every city, township and district in it; the Allen County budget file alone is about 34 MB), so 105 county budgets were not collected or read. Not yet checked: the adopted 2026 county budgets, county by county.
- The Department of Administration's 2025 County Tax Levy Sheets (one PDF per county) are scanned images without a text layer (sample saved: raw/admin-levy-sheet-2025-allen-2026-10-21.pdf), and its 2026 Revenue Neutral Rate Summary Reports (sample saved: raw/admin-rnr-summary-2026-allen-2026-10-21.pdf) give tax rates and valuations, not dollars. Neither is used.
- Greenwood County: the Census 2022 individual unit file has no record for the county government (Census's files list other Greenwood County governments, such as its conservation and rural water districts), so its row is empty, not zero. Not yet checked with Census.
- 2022 figures left empty because Census estimated more than 10% of the dollars: Anderson, Atchison, Barber, Barton, Bourbon, Brown, Chase, Chautauqua, Cherokee, Clark, Clay, Cloud, Crawford, Decatur, Doniphan, Edwards, Elk, Franklin, Geary, Graham, Grant, Gray, Greeley, Hamilton, Harper, Haskell, Hodgeman, Jackson, Labette, Lincoln, Linn, Logan, Lyon, McPherson, Meade, Morris, Morton, Nemaha, Ness, Norton, Osage, Pawnee, Phillips, Rawlins, Republic, Rush, Russell, Shawnee, Sheridan, Sherman, Stafford, Stanton, Stevens, Thomas, Trego, Wallace, Wichita, Wyandotte (Census's estimates are kept under census_imputed).
- Fiscal years other than the calendar year in the Census record: Leavenworth (Fiscal year ended October 31, 2022); shown as Census lists it.
- Rows that look unusual and were not checked against the county's audit (shown as Census lists them, each with a check_note): Cheyenne (only 3 items in the Census record); Ellsworth (revenue 15,484,000 dollars against spending 4,842,000 dollars); Gove (revenue 557,000 dollars against spending 3,029,000 dollars; only 6 items in the Census record); Marshall (only 7 items in the Census record); Ottawa (only 2 items in the Census record); Phillips (only 6 items in the Census record); Pratt (revenue 21,856,000 dollars against spending 1,590,000 dollars); Rice (revenue 23,668,000 dollars against spending 1,210,000 dollars; only 7 items in the Census record); Smith (revenue 125,217,000 dollars against spending 2,914,000 dollars; one item, Census code U99, is 122,960,000 dollars, 98% of revenue); Stafford (only 3 items in the Census record).
- Wyandotte County's figures are those of the Unified Government of Wyandotte County and Kansas City, Kansas, which includes the city's services and utilities, so they are not comparable with a county government alone. The cities of Bonner Springs and Edwardsville and the part of Lake Quivira in the county are separate governments and are not included.
- Census figures follow Census's own classification and do not match a county's audited fund statements or adopted budget line for line.
- No statewide source of actual pay for elected county officials: KanView covers state agency employees only, and the Department of Administration's municipal budget files are posted one government at a time (the Allen County 2026 budget file alone is about 34 MB) and were not read. Not yet checked: county budgets, salary resolutions or payroll records, county by county.
- Which Kansas statutes set or limit county officers' pay was not checked against the Kansas Statutes; no rule about who sets the pay is stated as fact here.
- The Kansas Association of Counties (an association, not a state agency) and private transparency sites may publish county pay figures; they were not used, because this file uses state records only.
Gaps in the public money records as of the date checked.