Kansas Statutes Annotated

K.S.A. § 79-2925 (2026)

Budgets of taxing bodies; application of act; exceptions; definitions

✓ current as of May 2026

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79-2925. Budgets of taxing bodies; application of act; exceptions; definitions. (a) This act shall apply to all taxing subdivisions or municipalities of the state, except: (1) Townships in counties having the county road unit system which have an annual expenditure of less than two hundred dollars;

(2) any money received by such taxing subdivision or municipality as a gift or bequest;

(3) any revolving fund set up for the operation of a municipal airport. Any city, board of park commissioners, or other agency designated and authorized to operate a municipal airport is hereby authorized to set up a revolving fund for use as an operating fund, either out of the budget or out of the receipts from the operation of such airport, in an amount as may be reasonable and necessary as an operating fund for the efficient and business-like operation of such airport. The financial transactions of said airport shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the operation of the airport after the payment of all necessary operating expenses and the establishment of the revolving fund shall be applied to reduce the tax levy for the budgeted fund under which the operation of such airport is financed;

(4) any special recreation facilities reserve set up by the board of park commissioners in any city for the repair, replacement, or addition to the recreation facilities of such city. The financial transactions of said recreation facilities shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the coliseum events fund and the coliseum concessions, after the payment of all necessary expenses, and the establishment and maintenance of such special recreation facilities reserve shall be applied to reduce the tax levy for the budget fund under which the operation of such recreation facilities is financed; and

(5) any special recreation facilities fund set up by the board of county commissioners for the operation of a county coliseum. The financial transactions of the special recreation facilities fund shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Moneys derived from the operation of a county coliseum and deposited in the special recreation facilities fund shall be applied to reduce the tax levy for the budget fund under which the operation of such county coliseum is financed.

(b) Whenever the term "fund" is used in this act it is intended to have reference to those funds which are authorized by statute to be established. "Fund" is not intended to mean the individual budgeted items of a fund, but is intended to have reference to the total of such individual items.

History: L. 1933, ch. 316, § 1; L. 1933, ch. 121, § 1 (Special Session); L. 1941, ch. 377, § 1; L. 1945, ch. 92, § 2; L. 1959, ch. 62, § 3; L. 1969, ch. 446, § 1; L. 1971, ch. 185, § 19; L. 1975, ch. 498, § 1; L. 1980, ch. 89, § 4; July 1.

Notes of Decisions

Cited in 8 cases, 1977–2018 · leading case: Kansas Bd. of Regents v. Pittsburg State Univ. Chapter, 667 P.2d 306 (Kan. 1983).

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Kansas Bd. of Regents v. Pittsburg State Univ. Chapter, 667 P.2d 306 (Kan. 1983). · cites it 2× “and the budget law as contained in K.S.A. 79-2925 et seq. " (Emphasis supplied.”

Int'l Ass'n of Firefighters Local 1596 v. City of Lawrence, 798 P.2d 960 (Kan. Ct. App. 1990). “, and the Kansas Budget Law, K.S.A. 79-2925 et seq. The Cash Basis Law prohibits a municipality from entering into a contract which creates an indebtedness in excess *791 of the funds actually in its treasury at that time for a particular purpose.”

Weber v. Bd. of Com'rs of Marshall Cnty., 221 P.3d 1094 (Kan. 2009). “19-212 (exclusive control of county expenditures); and K.S.A. 79-2925 et seq. (control of county budget).”

Unified Sch. Dist. No. 207 v. Northland Nat'l Bank, 887 P.2d 1138 (Kan. Ct. App. 1994). “316, K.S.A. 79-2925 et seq., and the tax limitation, see L.”

Gonser v. Bd. of Cnty. Commissioners, 562 P.2d 102 (Kan. Ct. App. 1977). “” The meaning of the word “fund” is found in K.S.A. 1976 Supp. 79-2925(¿) where is is provided that: “Whenever the word ‘fund’ is used in this act it is intended to have reference to those funds which are authorized by statute to be established.”

Jayhawk Racing Props., LLC v. City of Topeka, 432 P.3d 678 (Kan. Ct. App. 2018). “The City also contends that the agreement violates the Kansas Budget Law, K.S.A. 79-2925 et seq. The Kansas budget law provides that creation of indebtedness more than the budget is unlawful.”

Weber v. Bd. of Cnty. Commissioners, 221 P.3d 1094 (Kan. 2009). “19-212 (exclusive control of county expenditures); and K.S.A. 79-2925 et seq. (control of county budget).”

City of Wichita v. Wichita Firemen's Relief Ass'n, 708 P.2d 201 (Kan. 1985). · cites it 4× “To enable the taxing subdivisions and municipalities of the state to comply with state budgetary statutes, specifically K.S.A. 79-2925 through K.S.A. 79-2937, the 1974 amendments were not to take effect on July 1,1974, as were all other new provisions of the amended act, but…”

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