Session of 1998
By Committee on Governmental Organization and Elections
            9             AN ACT concerning taxing subdivisions; relating to budgets thereof;
10             amending K.S.A. 79-2927 and repealing the existing section.
12       Be it enacted by the Legislature of the State of Kansas:
13           Section 1. K.S.A. 79-2927 is hereby amended to read as follows:
14       79-2927. The governing body of each taxing subdivision or municipality
15       shall meet not later than the first day of August of each year, and shall
16       prepare in writing on forms furnished by the director of accounts and
17       reports a budget itemized and classified by funds and showing amounts
18       to be raised by taxation and from other sources for the ensuing budget
19       year. The budget shall show in parallel columns all amounts and items to
20       be expended for the ensuing budget year and the amounts appropriated
21       for corresponding or other items during the current budget year and
22       amounts expended for corresponding or other items during the preceding
23       budget year. The budget for each fund shall not include any item for
24       sundry or miscellaneous purposes in excess of 10% of the total. Except
25       for school districts, municipal universities and community colleges, the
26       budget for each fund may include a non-appropriated balance of not to
27       exceed 5% of the total of for each fund.
28           The budget shall show in parallel columns the amount of revenue ac-
29       tually received from taxation and from other sources, with the amount
30       from each source separately stated for the preceding budget year and the
31       amount actually received and estimated to be received from taxation and
32       from sources other than direct taxation with the amount for each source
33       separately stated for the current budget year and also the amount esti-
34       mated to be received during the ensuing budget year, with the amount
35       estimated to be received from each source separately stated. The budget
36       of expenditures for each fund shall balance with the budget of revenues
37       for such fund and that portion of the budget of revenues to be derived
38       from ad valorem property taxation shall not exceed the amount of tax
39       which can be raised by any fund limit or aggregate limit placed upon such
40       fund.
41           Sec. 2. K.S.A. 79-2927 is hereby repealed.

HB 2815


  1           Sec. 3. This act shall take effect and be in force from and after its
  2       publication in the statute book.