Kansas Statutes Annotated

K.S.A. § 79-2927 (2026)

Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception

✓ current as of May 2026

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79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception. (a) The governing body of each taxing subdivision or municipality shall meet not later than the first day of August of each year, and shall prepare in writing on forms furnished by the director of accounts and reports a budget itemized and classified by funds and showing amounts to be raised by taxation and from other sources for the ensuing budget year. The budget shall show in parallel columns all amounts and items to be expended for the ensuing budget year and the amounts appropriated for corresponding or other items during the current budget year and amounts expended for corresponding or other items during the preceding budget year. The budget for each fund shall not include any item for sundry or miscellaneous purposes in excess of 10% of the total. Except for school districts, municipal universities and community colleges, the budget for each fund may include a non-appropriated balance of not to exceed 5% of the total of each fund.

(b) The budget shall show in parallel columns the amount of revenue actually received from taxation and from other sources, with the amount from each source separately stated for the preceding budget year and the amount actually received and estimated to be received from taxation and from sources other than direct taxation with the amount for each source separately stated for the current budget year and also the amount estimated to be received during the ensuing budget year, with the amount estimated to be received from each source separately stated. Except as provided by K.S.A. 79-2927a, and amendments thereto, the budget of expenditures for each fund shall balance with the budget of revenues for such fund and that portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which can be raised by any fund limit or aggregate limit placed upon such fund.

History: L. 1933, ch. 316, § 3; L. 1941, ch. 377, § 3; L. 1970, ch. 387, § 1; L. 1989, ch. 295, § 1; L. 2003, ch. 116, § 19; July 1.

Notes of Decisions

Cited in 5 cases, 1977–2009 · leading case: Duckworth v. City of Kansas City, 758 P.2d 201 (Kan. 1988).

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Duckworth v. City of Kansas City, 758 P.2d 201 (Kan. 1988). · cites it 3× “” The plaintiffs contend that the issuance of the loans by the City was made without appropriate standards and is unjust, discriminatory, and unconstitutional.”

Weber v. Bd. of Com'rs of Marshall Cnty., 221 P.3d 1094 (Kan. 2009). “K.S.A. 79-2927. This board also is authorized to examine and settle all accounts or receipts and expenses of its county, and a board has "exclusive control of all expenditures accruing.”

Gonser v. Bd. of Cnty. Commissioners, 562 P.2d 102 (Kan. Ct. App. 1977). “K.S.A. 1976 Supp. 79-2927 provides that each year the governing body of each taxing subdivision shall prepare a written budget properly itemized and classified by funds for the ensuing year.”

Weber v. Bd. of Cnty. Commissioners, 221 P.3d 1094 (Kan. 2009). “K.S.A. 79-2927. This board also is authorized to examine and settle all accounts or receipts and expenses of its county, and a board has “exclusive control of all expenditures accruing .”

City of Wichita v. Wichita Firemen's Relief Ass'n, 708 P.2d 201 (Kan. 1985). “August 1 is a significant date because the governing body of a municipality is required by K.S.A. 79-2927 to meet not later than August 1 of each year to prepare its budget.”

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