The Kansas Taxpayer Transparency Program
House Bill 2368 - Section 163 (c) - (h)
(c) In addition to the other purposes for which expenditures may be
made by the department of administration from the moneys appropriated
from the state general fund or from any special revenue fund for the
department of administration for fiscal year 2007 and fiscal year 2008, as
authorized by chapter 142 or chapter 216 of the 2006 Session Laws of
Kansas or by this or any other appropriation act of the 2007 regular session
of the legislature, expenditures shall be made by the department of ad-
ministration from moneys appropriated from the state general fund or
from any special revenue fund for the legislature for fiscal year 2007 and
fiscal year 2008, to develop and to place in operation on or before March
1, 2008, a single, searchable website which shall be accessible by the
public at no cost to access, that includes:
(1) Annual expenditures, as determined by the secretary of adminis-
tration 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 indi-
vidual vendors;
(F) capital outlay including, but not limited to, amounts paid to indi-
vidual 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; and
(2) annual revenues, as determined by the secretary of administration
and as available within the central accounting system, that 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 im-
posed 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 reportable revenue; and
(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 repay-
ment 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; and
(4) any other relevant information specified by the secretary of admin-
istration after consulting with and seeking the advice of the public finance
transparency board: Provided, That such single website shall include data
for fiscal year 2002 and each fiscal year thereafter: Provided further, That
such 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: And provided further, That data that is available
in the central accounting system and state payroll system shall be available
on the single website as soon as possible, but not later than 45 days after
the last day of the preceding fiscal year: And provided further, That the
secretary of administration shall develop policies and procedures to make
data available from any other source: And provided further, That nothing
in this program shall require the secretary of administration to provide
information on the website that is not available in the central accounting
system and the state payroll system at the time of initial implementation
of the website: And provided further, That, after implementation of the
initial website, the public finance transparency board shall advise the sec-
retary of administration on incorporating additional information de-
scribed by this program from any other source of information available
to the secretary of administration including information submitted by
state agencies pursuant to subsection (d): And provided further, That
nothing in the program shall permit or require the disclosure of infor-
mation which is considered confidential by state or federal law.
(d) In addition to the other purposes for which expenditures may be
made by a state agency from the moneys appropriated from the state
general fund or from any special revenue fund for the state agency for
fiscal year 2007 and fiscal year 2008, as authorized by chapter 142 or
chapter 216 of the 2006 Session Laws of Kansas or by this or any other
appropriation act of the 2007 regular session of the legislature, expendi-
tures shall be made by the state agency from moneys appropriated from
the state general fund or from any special revenue fund for the legislature
for fiscal year 2007 and fiscal year 2008, to provide, at the request of the
secretary of administration, such information as is necessary to accomplish
the purposes of the Kansas taxpayer transparency program for fiscal year
2008.
(e) In addition to the other purposes for which expenditures may be
made by the department of administration from the moneys appropriated
from the state general fund or from any special revenue fund for the
department of administration for fiscal year 2007 and fiscal year 2008, as
authorized by chapter 142 or chapter 216 of the 2006 Session Laws of
Kansas or by this or any other appropriation act of the 2007 regular session
of the legislature, expenditures shall be made by the department of ad-
ministration from moneys appropriated from the state general fund or
from any special revenue fund for the legislature for fiscal year 2007 and
fiscal year 2008, to establish and pay the operating expenses for the public
finance transparency board, which shall be 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 of-
ficers of agencies of the executive branch of state government, 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, of
whom two shall be appointed by the governor, one shall be appointed by
the president of the senate, and one shall be appointed by the speaker of
the house; (5) four members of the legislature, of whom one shall be
appointed by the president of the senate, one shall be appointed by the
minority leader of the senate, one shall be appointed by the speaker of
the house of representatives, and one shall be appointed by the minority
leader of the house of representatives, all of whom shall serve at the
pleasure of the appointing official; (6) the legislative post auditor or the
post auditor’s designee; (7) the state archivist or the state archivist’s des-
ignee; and (8) the director of legislative research or the director’s desig-
nee: Provided, That the public finance transparency board is established
for the purpose of advising and consulting with the secretary of admin-
istration on the content, format and reports to be produced on the single
website established pursuant to subsection (c): Provided further, That the
public finance transparency board shall annually elect one member as
vice-chairperson and another member as secretary of the public finance
transparency board: And provided further, That eight members of the
public finance transparency board shall constitute a quorum and the af-
firmative vote of eight members shall be necessary for any action taken
by the public finance transparency board: And provided further, That no
vacancy in the membership of the public finance transparency board shall
impair the right of a quorum to exercise all the rights and perform all the
duties of the public finance transparency board: And provided further,
That members of the public finance transparency board who are mem-
bers of the general public or who are members of the legislature, who
are attending meetings of the public finance transparency board, or at-
tending subcommittee meetings thereof authorized by the board, shall
be paid compensation, subsistence allowances, mileage and other ex-
penses as provided in K.S.A. 75-3223, and amendments thereto: And
provided further, That in order to achieve its purpose as provided in the
Kansas taxpayer transparency program for fiscal year 2008, the public
finance transparency board shall: (1) Advise the secretary of administra-
tion, after implementation of the initial website, on incorporating addi-
tional information described by the Kansas taxpayer transparency pro-
gram for fiscal year 2008 from any other source of information available
to the secretary of administration including information submitted by
state agencies pursuant to subsection (e); (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 public finance transparency 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 gen-
erated on the website to assist the public in accessing public information;
(3) seek advice from the general public, professional associations, aca-
demic groups and institutions and individuals with knowledge of and in-
terest in areas of public information access, gateway services, add-on serv-
ices 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: And provided further, That all state agencies shall coop-
erate with the public finance transparency board in providing such assis-
tance as may be requested for the achievement of its purpose.
(f) As used in the Kansas taxpayer transparency program for fiscal year
2008:
(1) ‘‘Searchable website’’ means a website that allows the public to
search and aggregate the information identified in subsection (c), includ-
ing 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 ag-
gregate or summary form in a manner determined by the secretary of
administration, (B) of compensation paid to public employees employed
by state agencies, and (C) of bond debt as specified in subsection (c); and
(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.
(g) The provisions of subsections (c), (d), (e) and (f) shall be known
and may be cited as the Kansas taxpayer transparency program for fiscal
year 2008.
(h) In addition to the other purposes for which expenditures may be
made by the department of administration from the moneys appropriated
from the state general fund or from any special revenue fund for the
department of administration for fiscal year 2007 and fiscal year 2008, as
authorized by chapter 142 or chapter 216 of the 2006 Session Laws of
Kansas or by this or any other appropriation act of the 2007 regular session
of the legislature, expenditures shall be made by the department of ad-
ministration from moneys appropriated from the state general fund or
from any special revenue fund for the legislature for fiscal year 2007 and
fiscal year 2008, to develop and implement the provisions of the Kansas
taxpayer transparency program for fiscal year 2008 concurrently with the
development and implementation of the financial management system
provided for in subsections (a) and (b).