Debt Capacity: Fiscal Year 2018

Long Term Debt Obligations

Fiscal Year 2018
Total
Revenue Bonds Payable
$4,543,721
$213,799
$930,425
$5,687,945
Notes Payable
$11,932
$0
$0
$11,932
Capital Leases Payable
$136,728
$0
$70,145
$206,873
Arbitrage Rebate Payable
$23
$56
$20
$99
Claims and Judgments
$110,980
$279,873
$0
$390,853
Special Assessment Payable
$2,341
$0
$0
$2,341
Compensated Absences
$109,249
$105
$85,404
$194,758
Other Post-Employment Benefits
$55,638
$73
$40,023
$95,734
Pollution Remediation
$91,863
$0
$0
$91,863
Net Pension Liability
$2,021,444
$6,459
$246,569
$2,274,472
Other Component Units of University System
$0
$0
$752,267
$752,267
Other
$0
$10,407
$170,567
$180,974
Total
$7,083,919
$510,772
$2,295,420
$9,890,111

* data expressed in thousands

Debt Service Schedule

The following schedule is excerpted from the FY 2020 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 2020 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 2018 CAFR related to State of Kansas indebtedness:

The complete FY 2018 CAFR can be found at https://www.admin.ks.gov/offices/chief-financial-officer/comprehensive-annual-financial-report---cafr