Variance to the State Budget

The source of KanView data is the statewide accounting system, which presents financial activity on an accounting basis rather than on a budget basis. Variances between the accounting basis and the budget basis include the following:

Variance Component Accounting Basis Budget Basis
Encumbrance Payments (Current fiscal year payments made against current and prior fiscal year encumbrances) Encumbrance payments are recorded as expenditures in the year in which the payments process. For example, an expenditure made against a prior fiscal year outstanding encumbrance paid in the current fiscal year is recorded as a current fiscal year expenditure. Encumbrance payments are recorded as expenditures in the fiscal year in which the encumbrances are established. A prior fiscal year encumbrance paid in the current fiscal year is recorded as an expenditure in the prior year in which the encumbrance was initially established.
Outstanding Encumbrances at the fiscal year end, June 30. (payments will be made in future fiscal years against existing encumbrance balances) Recorded as expenditures in the future fiscal year in which the related payments process. Recorded as expenditures in the fiscal year in which the encumbrance is initially established.
Non-Reportable Expenditures (NRE) is a budget basis of reporting definition. (See specific types listed below.) These transactions are reported in the accounting basis of reporting. For budgeting purposes there are several kinds of non-reportable expenditures. (See specific types listed below.)
NRE: Off-Budget Items

These are generally financial transactions between an administrative agency in providing services to other state agencies. For example, dollars spent in many state agencies budgets for printing services are spent again to operate the Printing Plant. The agencies costs are treated as reportable and the Printing Plant's costs are treated as non-reportable to avoid counting the same dollars twice.

Financial transactions that process into the "Expenditure" and "Revenue" general ledger accounts are reported in the fiscal year in which the transactions process. Off-Budget Items are included separately in the budget reports, but they are not included in statewide totals.
NRE: Other Non-Reportable Items such as:
  • Clearing and Suspense Funds
  • Revolving Funds
  • Inmate or Patient Benefit and Trust Funds
  • Bond Proceeds
Financial transactions that process into the "Expenditure" and "Revenue" general ledger accounts are reported in the fiscal year in which the transactions process. Other Non-Reportable Items and financial activity generally are not a component of the budget basis of reporting.
NRE: Non-Expense Items such as:
  • Advances
  • Investments, including various types such as from the Kansas Public Retirement System and the Pooled Money Investment Board
  • Transfers - including statutory and other authorized interagency transfers
  • Loans
  • Defeased Debt payments
  • Return of Pension and Retirements
Financial transactions that process into the "Expenditure" and "Revenue" general ledger accounts are reported in the fiscal year in which the transactions process. Non-Expense Items are generally not a component of the budget basis of reporting.