Printable Format79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception. (a) The governing body of each taxing subdivision or municipality shall meet not later than the first day of August of each year, and shall prepare in writing on forms furnished by the director of accounts and reports a budget itemized and classified by funds and showing amounts to be raised by taxation and from other sources for the ensuing budget year. The budget shall show in parallel columns all amounts and items to be expended for the ensuing budget year and the amounts appropriated for corresponding or other items during the current budget year and amounts expended for corresponding or other items during the preceding budget year. The budget for each fund shall not include any item for sundry or miscellaneous purposes in excess of 10% of the total. Except for school districts, municipal universities and community colleges, the budget for each fund may include a non-appropriated balance of not to exceed 5% of the total of each fund.
(b) The budget shall show in parallel columns the amount of revenue actually received from taxation and from other sources, with the amount from each source separately stated for the preceding budget year and the amount actually received and estimated to be received from taxation and from sources other than direct taxation with the amount for each source separately stated for the current budget year and also the amount estimated to be received during the ensuing budget year, with the amount estimated to be received from each source separately stated. Except as provided by K.S.A. 79-2927a, and amendments thereto, the budget of expenditures for each fund shall balance with the budget of revenues for such fund and that portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which can be raised by any fund limit or aggregate limit placed upon such fund.
History: L. 1933, ch. 316, § 3; L. 1941, ch. 377, § 3; L. 1970, ch. 387, § 1; L. 1989, ch. 295, § 1; L. 2003, ch. 116, § 19; July 1.
Cross References to Related Sections:
Federal aid or grants, gifts, see also 12-1663.
Attorney General's Opinions:
Ambulance service; reimbursement of other taxing districts. 80-156.
Counties; public improvements; use of special maintenance funds. 80-167.
Use of funds derived from tax levy of maintenance and operation of hospital in third-class cities and townships. 80-170.
Groundwater management districts; budget law inapplicable. 82-220.
Establishment of township funds—transfer of money between funds. 84-22.
Transfer of moneys from county general fund. 85-181.
Local ad valorem tax reduction fund; amended budget. 87-30.
County commissioners' control over sheriff's budget. 87-37.
Investment of public moneys by governmental subdivisions, units and entities. 89-109.
Home rule powers; expenditures; public purpose. 91-53.
Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29.
CASE ANNOTATIONS
1. Cited in discussing statutory procedure for making tax valuations and levies. State, ex rel., v. Riley County Comm'rs, 142 Kan. 388, 391, 47 P.2d 449.
2. No power to make additional levy for previous year. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839.
3. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.
4. Date fixed herein is directory, not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418. Modified: 156 Kan. 221, 132 P.2d 401.
5. Act does not prevent city from acting as self-insurer under workmen's compensation act. City of Wichita v. Wyman, 158 Kan. 709, 711, 713, 150 P.2d 154.
6. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 654, 215 P.2d 180.
7. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102.
8. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 758 P.2d 201 (1988).