Glossary

 


A

Account Code:  This is used to define the nature of revenues and expenditures within the statewide accounting system. Account Code applies to Fiscal Years beginning with FY 2011. There are three levels of Account Code classification contained in the data downloads which are maintained within the statewide accounting and reporting system and used to facilitate various levels of reporting detail required by internal and external users:

  1. Account1 - This is the Primary, or highest summary level of transaction reporting
  2. Account2 - This is the Internmediate level of transaction reporting
  3. Account3 - This is the Detail level of reporting

For example,

Agency View:  Provides revenue and expenditure data pertaining to a specific state agency.  Once a specific state agency is selected then other KanView views may be used to examine the agency revenue and expenditure data.

Agency:  A state agency is a permanent or semi-permanent primary organizational state governmental unit that is responsible for oversight and administration of specific functions. An agency is created under constitutional or statutory authority.

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C

Confidentiality:  Taxpayer Transparency Act states that nothing permits or requires the disclosure of information within KanView which is considered confidential by federal or state law.

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D

Data Download:  FY 2011 revenue and expenditure data for agencies is available through downloads at Kanview FY 2011 Data. Agencies are listed in alphabetic order and for each agency, revenues and expenditures are contained in separate files. Note that agency data will download as MS Excel (.xls) file type. See Account Code for an explanation of the nature of revenues and expenditures contained in download data files. The user may need to further format the data to suit their viewing needs.

Document:  The document number of the document that processed the transaction.

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E

Employee Compensation:  Compensation of employees of the State of Kansas is displayed within KanView on the basis of Pay Rates. The KanView data displayed was extracted from the state human resource/payroll system as of August 4th, 2011.

Available data elements include:

Employee Compensation - Confidentiality:  The Taxpayer Transparency Act states that nothing permits or requires the disclosure of information within KanView which is considered confidential by federal or state law. Thus job classifications that contain positions that are confidential in accordance with federal and state law are not displayed in KanView. Examples of these exclusions include certain law enforcement positions, and university graduate and teaching assistant positions.

Employee Compensation - Funding Sources of the State of Kansas Workforce:  The funding sources of the State of Kansas employee workforce is varied and includes the following:

Encumbrance:  A means of restricting or reserving available appropriations or spending authority pending the recording of actual liabilities and/or expenditures.  As purchase orders and other commitments for expenditures are approved, the authority to make expenditures is restricted so as to ensure the future availability of assets to pay for the approved expenditures.  Until the actual expenditure has been determined and charged against the spending authority of the fund, the encumbered portion of available funds may not be used for purposes other than those contemplated at the time resources are thus restricted.

Expenditures:  Amounts disbursed as recorded in the statewide accounting and reporting system.

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F

Fiscal Year:  The fiscal year for Kansas government, established by state law (K.S.A. 75-3002), commences on the first day of July in each year, and closes on the last day of June the next succeeding year.  The year in which June 30 falls determines the fiscal year.  (for example, fiscal year 2008 begins July 1, 2007 and ends June 30, 2008)

Fund View:  Provides revenue and expenditure data pertaining to specific major fund types and funds. A “fund” is the fundamental unit of accounting designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. Fund View initially displays the major fund types denoting the high level purpose of the underlying funds as classified in the statewide accounting and reporting system. Upon selecting a major fund type, specific funds can then be displayed for a particular state agency.  Each agency fund is further segregated by individual accounts (for budgetary or other legal requirements) which provides an additional level of classification.

Valid major fund types and descriptions are:

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J

Job Title:  The official description of each State of Kansas employment position. The display of employee compensation includes the corresponding Job Title of the position held by the employee.

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K

KanView:  The KanView Logo symbolizes greater accessibility and availability for the public to view financial information regarding Kansas state government. “KanView” is a play on words implying the website user “can view” government financial activity with more transparency. Note that the “V” in KanView is uppercase and represents an open book with pages flowing loosely. This is accompanied by dollar signs representing a new era in transparency of government financial activity.

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N

Non-Expense Item: This is an expenditure of funds reported in KanView that has no budgetary implications. The amount is shown in the budget as a "non-expense" to acknowledge the transaction, but it is not included in an agency's budget expenditure totals to avoid overstating the true cost of government services. Examples of Non-Expense Items can be found in the Variance to the State Budget.

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O

Object View:  (Applies to data prior to fiscal year 2011) Identifies the source of the revenue (e.g. taxes, fee for services, etc.) or the type of expenditure (e.g. purchase of goods, payment of utilities, etc.) for fiscal years 2006 through 2010 from STARS.  Object view provides the three levels of classification - primary, intermediate, and detail - maintained in the statewide accounting and reporting system used to facilitate various levels of reporting detail required by internal and external users. Within KanView the primary level is displayed first. For example, some expenditures may be classified under the primary classification of “Contractual Services”. Selecting a primary classification will display the intermediate level classifications within the primary classification. For example, some expenditures may be classified under the intermediate classification “Communications” within the primary level “Contractual Services”. Selecting an intermediate classification will display the detail level classifications within the intermediate classification. For example, some expenditures may be classified under the detail classification “Postage” within the intermediate classification “Communications” within the primary level “Contractual Services”.

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P

Pay Rates:  Compensation of employees of the State of Kansas is displayed within KanView on the basis of rate of pay. There are different pay rates for employees including:

Process Date:  The date the transaction was processed in the statewide accounting and reporting system.

Program View:  Identifies the high level functions of government, activities and specific programs of the State.  KanView initially displays the high level functions of government denoting the high level purpose of the underlying activities and programs as recorded in the statewide accounting and reporting system.  Upon selecting a high level function, specific programs within this function can then be displayed for a particular state agency.

Public Finance Transparency Board:  The Public Finance Transparency Board was established by the Taxpayer Transparency Act.  This is a 15 member board comprised of executive branch officials, state legislators, and the general public.  The Public Finance Transparency Board advises and consults with the Secretary of Administration on content, format, and reports to be produced and incorporated into the KanView Web site.

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R

Revenues:  Amounts received as recorded in the statewide accounting and reporting system.

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S

STARS: The acronym stands for the STatewide Accounting and Reporting System.  This is the state’s central, or statewide, accounting system which is the source of KanView data for fiscal years 2006 through 2010.  STARS was replaced after fiscal year 2010.

SMART: The acronym for the Statewide Management, Accounting and Reporting Tool. On July 1, 2010 SMART was implemented as the state's central, or statewide, accounting system which is the source of KanView data starting with fiscal year 2011.

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U

Unaudited:  The law requires that KanView data be displayed no later than 45 days after the close of each fiscal year (June 30). The source of KanView data is STARS (fiscal years 2006 through 2010) or SMART (for fiscal years beginning in with 2011). By law Kansas is required to prepare no later than December 31 a CAFR (Comprehensive Annual Financial Report) for each previous fiscal year. The CAFR is the official state financial report and is prepared over the six month period following the end of the fiscal year in accordance with Generally Accepted Accounting Principles. The CAFR preparation is monitored and formally audited annually by the independent contracting audit firm. Thus KanView data is necessarily unaudited.


V

Variance to the State Budget:  The source of KanView data is STARS (fiscal years 2006 through 2010) or SMART (for fiscal years beginning with 2011).  These systems record financial activity on an accounting basis rather than on a budget basis.  These two reporting methods are inherently dissimilar and conclusions drawn from making comparisons between them may be limited in value and/or misleading.   The primary reasons of these differences can be found in the Variance to the State Budget

Vendor:  Any business, individual, corporation, or other entity which receives payment from Kansas Government as the result of providing goods or services, or receiving benefits, grants or other assistance.

Vendor View:  Allows revenue and expenditure data to be examined for a specific vendor or payee as a result of a vendor name search within KanView.  For fiscal years 2006 through 2010, vendor or payee names are searchable and may also be displayed as part of other views if available in the statewide accounting and reporting system and if disclosable under federal and state law.  Some transactions processed in the statewide accounting and reporting system are “non-vendor” transactions that do not require a vendor name or payee because a payment is not being disbursed. KanView identifies amounts where a vendor name is not required or not disclosable by using a descriptive term in place of a vendor or payee name, for example “adjustment transaction” or “summary payroll charge”.   Vendor payment data for FY 2011 is not yet available.

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