Debt Capacity: Fiscal Year 2019

Long Term Debt Obligations

Fiscal Year 2019
Total
Revenue Bonds Payable
$4,475,048
$189,009
$894,094
$5,558,151
Notes Payable
$10,685
$0
$0
$10,685
Capital Leases Payable
$139,206
$0
$66,233
$205,439
Arbitrage Rebate Payable
$1
$40
$20
$61
Claims and Judgments
$92,814
$296,058
$0
$388,872
Special Assessment Payable
$115
$0
$0
$115
KPERS Employee Liability
$255,304
$0
$0
$255,304
Compensated Absences
$111,381
$109
$88,648
$200,138
Other Post-Employment Benefits
$51,485
$74
$39,508
$91,067
Pollution Remediation
$76,320
$0
$0
$76,320
Net Pension Liability
$1,891,987
$6,076
$217,080
$2,115,143
Other Component Units of University System
$0
$0
$729,963
$729,963
Other
$0
$9,174
$142,520
$151,694
Total
$7,104,346
$500,540
$2,178,066
$9,782,952

* data expressed in thousands

Debt Service Schedule

The following schedule is excerpted from the FY 2021 Governor’s Budget Report Volume 1 and shows a summary of four distinct debt financing categories the State of Kansas uses to pay for certain expenditures, including bond indebtedness:

The complete FY 2021 Governor’s Budget Report can be found at https://budget.kansas.gov/budget-report/

State of Kansas Comprehensive Annual Financial Report (CAFR) Debt-Related Excerpts

The schedules below represent un-audited excerpts from the FY 2019 CAFR related to State of Kansas indebtedness:

The complete FY 2019 CAFR can be found at https://www.admin.ks.gov/offices/oar/comprehensive-annual-financial-report---cafr