The Kansas Taxpayer Transparency Act

2008 LEGISLATIVE SESSION
SENATE BILL NO. 316
SECTIONS 5-9

New Sec. 5. Sections 5 through 9, and amendments thereto, shall be
known and may be cited as the Kansas taxpayer transparency act.

New Sec. 6. (a) As used in the Kansas taxpayer transparency act:
(1) ‘‘Searchable website’’ means a website that allows the public to
search and aggregate the information identified in subsection (b) including
requirements that the website offer the public the ability to efficiently
search and display data, and ascertain the total amounts of revenues and
expenditures (A) of funds established within the state treasury in an
aggregate or summary form in a manner determined by the secretary of
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administration, (B) of compensation paid to public employees employed
by state agencies, and (C) of bond debt as specified in this act.
(2) ‘‘Agency’’ means any entity or instrumentality of the state of
Kansas as defined in K.S.A. 75-3701, and amendments thereto, and any other
entity or instrumentality delegated statutory authority by the legislature
to issue bonds and to collect revenue for the purpose of repaying bonds
issued under authority delegated by statute.
(3) ‘‘Board’’ means the public finance transparency board.
(b) No later than March 1, 2009, the secretary of administration shall
develop and operate a single, searchable website accessible by the public
at no cost to access, that includes:
(1) Annual expenditures, as determined by the secretary of administration
and as available within the central accounting system and state
payroll system, shall include, but not be limited to:
(A) Disbursements by any state agency from funds established within
the state treasury;
(B) bond debt payments;
(C) salaries and wages including, but not limited to, compensation
paid to individual employees of state agencies;
(D) contractual services including, but not limited to, amounts paid
to individual vendors;
(E) commodities including, but not limited to, amounts paid to
individual vendors;
(F) capital outlay including, but not limited to, amounts paid to
individual vendors;
(G) debt service including, but not limited to, amounts of bond
interest paid and sources of funds paid for individual bond issues;
(H) aid to local units including, but not limited to, amounts paid to
individual units of government for individually identifiable aid programs;
(I) other assistance and benefits; and
(J) capital improvements including, but not limited to, amounts of
bond principal paid and sources of funds paid for individual bond issues.
(2) Annual revenues, as determined by the secretary of administration
and as available within the central accounting system, shall include,
but not be limited to:
(A) Receipts or deposits by any state agency into funds established
within the state treasury;
(B) taxes including, but not limited to, compulsory contributions
imposed by the state for the purpose of financing services;
(C) agency earnings including, but not limited to, amounts collected
by each agency for merchandise sold, services performed, licenses and
permits issued, or regulation;
(D) revenue for the use of money and property including, but not
limited to, amounts received for compensation for the use of state-owned
money and property;
(E) gifts, donations and federal grants including, but not limited to,
amounts received from public and private entities to aid in support of a
specific function or other governmental activity;
(F) other revenue including, but not limited to, receipts not classified
elsewhere; and
(G) non-revenue receipts including, but not limited to, all receipts
that do not constitute revenue.
(3) Annual bonded indebtedness which shall include, but not be
limited to the amount of the total original obligation stated in terms of
principal and interest, the term of the obligation, the source of funding for
repayment of the obligation, the amounts of principal and interest
previously paid to reduce the obligation, the balance remaining of the
obligation, any refinancing of the obligation, and the cited statutory authority
to issue such bonds.
(4) Any other relevant information specified by the secretary of ad-
ministration after consulting with and seeking the advice of the public
finance transparency board as established in section 7, and amendments
thereto.
(c) The single website provided for in subsection (b) of this section
shall include data for fiscal year 2003 and each fiscal year thereafter. The
website shall be designed so that such data shall be retained on the single
website for not less than 10 years and shall include data for the most
recent fiscal years. Data that is available in the central accounting system
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and state payroll system shall be on the single website as soon as possible,
but not later than 45 days after the last day of the preceding fiscal year.
The secretary of administration shall develop policies and procedures to
make data available from any other source. Nothing in this act shall re-
quire the secretary of administration to provide information on the web-
site that is not available in the central accounting system and the state
payroll system at the time of initial implementation of the website. After
implementation of the initial website, the public finance transparency
board shall advise the secretary of administration on incorporating
additional information described by this act from any other source of
information available to the secretary of administration including information
submitted by state agencies pursuant to subsection (d) of this section.
(d) Any state agency shall provide, at the request of the secretary of
administration, such information as is necessary to accomplish the
purposes of this act.
(e) Nothing in this act shall permit or require the disclosure of in-
formation which is considered confidential by state or federal law.

New Sec. 7. (a) There is hereby established the public finance
transparency board for the purpose of advising and consulting with the
secretary of administration on the content, format and reports to be
produced on the website established in section 6, and amendments thereto.
(b) The board shall consist of members as follows:
(1) The secretary of administration or the secretary’s designee, who
shall serve as chairperson of the board;
(2) the director of accounts and reports or the director’s designee;
(3) two members who are chief executive officers of agencies of the
executive branch or such officer’s designees, appointed by the governor,
who shall serve at the pleasure of the governor;
(4) four members of the general public, two appointed by the governor,
one appointed by the president of the senate and one appointed
by the speaker of the house;
(5) four members of the legislature, one appointed by the president
of the senate, one appointed by the minority leader of the senate, one
appointed by the speaker of the house, and one appointed by the minority
leader of the house, all of whom shall serve at the pleasure of the
appointing official;
(6) the legislative post auditor or such auditor’s designee;
(7) the state archivist or such archivist’s designee; and
(8) the director of legislative research or such director’s designee.
(c) The board shall annually elect one member from the board as
vice-chairperson and another as secretary.
(d) Eight members of the board shall constitute a quorum and the
affirmative vote of eight members shall be necessary for any action taken
by the board. No vacancy in the membership of the board shall impair
the right of a quorum to exercise all the rights and perform all the duties
of the board.
(e) General public members and legislative members of the board
attending meetings of the board, or attending subcommittee meetings
thereof authorized by the board, shall be paid compensation, subsistence
allowances, mileage and other expenses as provided in K.S.A. 75-3223,
and amendments thereto.
(f) In order to achieve its purpose as provided in this act, the board
shall:
(1) Advise the secretary of administration, after implementation of
the initial website, on incorporating additional information described by
this act from any other source of information available to the secretary of
administration including information submitted by state agencies
pursuant to subsection (d) of section 6, and amendments thereto;
(2) serve in an advisory capacity to the secretary of administration,
who shall from time to time consult with and seek the advice of the board
on matters related to the further development of the website, expansion
of the content of information for the website, and new reports to be
generated on the website to assist the public in accessing public information;
(3) seek advice from the general public, professional associations,
academic groups and institutions and individuals with knowledge of and
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interest in areas of public information access, gateway services, add-on
services and electronic information; and
(4) meet at least twice during each fiscal year on the call of the secretary
of administration who shall set the agenda for such meetings, which
shall include a report on the progress in implementing and developing
the website, proposed enhancements to the website in terms of content,
format, policies and procedures and reports, and other matters as deemed
appropriate by the secretary of administration.
(g) All state agencies shall cooperate with the board in providing such
assistance as may be requested for the achievement of its purpose.

New Sec. 8. The secretary of administration shall implement the
provisions of this act by policies and procedures.

New Sec. 9. The provisions of sections 5 through 8, and amendments
thereto, shall expire on June 30, 2014.