Excluded Information Disclaimer

Public Information

KanView data is unaudited and is presented as revenues or expenditures by the Kansas Department of Administration. All of the information contained on this site is an open record in accordance with the Kansas Open Records Act ( K.S.A. 45-215 et seq). Any information that is a closed record pursuant to the Kansas Open Records Act or other applicable state or federal law or regulation will not be published on this site. However, every effort has been made to report all relevant data where possible.

Excluded Information Details

Kansas Taxpayer Transparency Act states that nothing in the law shall permit or require the disclosure of information which is considered confidential by state or federal law. Thus some data is excluded from KanView. Note however that in certain instances it is not possible to exclude confidential data without also excluding other public record data. This is because in these instances there are no unique systematic identifiers to differentiate between public open records and confidential data.

KanView Revenues

There are no exclusions.

KanView Expenditures

There are no exclusions.

KanView Vendor Payments

There are two types of exclusions within the Vendor Payment data: (1) statewide exclusions impacting the data of all state agencies, (2) exclusions impacting a specific agency.

(1) Statewide Exclusions for Payments to Individuals:
  • Payments falling under the Health Insurance Portability and Accountability Act (HIPAA)
  • Unclaimed Property disbursements
  • Salary and wage payments (however employee pay rates are accessible through the KanView Homepage)
  • Certain employee and student tuition payments
  • Certain operating and capital grants
  • Military activation payments
  • Certain travel reimbursements.
(2) Agency Specific Exclusions
  • Health Care Stabilization Fund - disbursements
  • Kansas Department of Transportation – certain payments for land, interests in land, claims, and right-of-way relocation assistance
  • Dept. of Labor – unemployment benefits through Employment Security Funds
  • Board of Indigents’ Defense – certain types of attorneys and lawyer fees, and other fees such as expert witness, court reporting, information technology and other consulting fees
  • Insurance Dept. – certain contractual services
  • Kansas Public Employees Retirement System – retirement annuities and pension benefits
  • Dept. of Revenue – various types of tax refund payments
  • Kansas Racing and Gaming – financial transactions under certain Tribal Gaming Compacts.

Economic Development Incentives

Checkbook level data on certain economic development incentives, such as the PEAK, HPIP and STAR Bond programs are excluded from KanView. For PEAK, the payments generally do not exist, since participating companies retain a portion of their state income withholding taxes that would otherwise be remitted. However, in some instances refunds are issued. Companies accessing the HPIP program receive an investment tax credit. STAR Bonds do not benefit individual companies as sales tax proceeds from within the STAR Bond District are collected and then transferred to the municipality to be used for debt service on the bonds. Such transactions are confidential under state taxation law (K.S.A. 75-5133 & 79-3234) and thus are excluded from KanView.

Tax Expenditure Reports – Statement of Completeness

The Kansas Department of Revenue compiles a Tax Expenditure Report each year indicating the fiscal impact of exemptions, credits, deductions, modifications, and exclusions relating to the following taxes and programs:

  • Individual, Fiduciary and Corporate Income, Privilege Taxes
  • Retailers’ Sales Tax Exemptions
  • Mineral Taxes
  • Motor Fuel Taxes
  • Homestead
  • Food Sales Tax Refund
  • Kansas Investments in Major Projects and Comprehensive Training Program (IMPACT).

As indicated in the Tax Expenditure Report, information is confidential when there are less than five filers.

The Department of Commerce is the primary economic development administrative agency for the state of Kansas. Of the Kansas economic development incentive programs administered, the Economic Development Incentives section of KanView includes seven major programs. Other smaller programs are currently excluded from KanView.

Portions of the seven major programs are incorporated into the Department of Revenue’s Tax Expenditure Reports:

  • Promoting Employment Across Kansas (PEAK) Program
  • High Performance Incentive Program (HPIP)
  • Investments in Major Projects and Comprehensive Training Program (IMPACT)
  • Job Creation Program Fund (JCF)
  • Angel Tax Credit.

The remaining two Department of Commerce major economic development incentive programs are excluded from the Department of Revenue Tax Expenditure Reports:

  • STAR Bonds
  • Kansas Economic Opportunity Initiative Program.

Employee Compensation – Pay Rates

KanView Employee Compensation data includes the names of all state employees with the exception of certain positions required to be confidential under Kansas Open Records Act or other state and federal laws. These exclusions are specific positions within the following agencies:

  • Kansas Bureau of Investigation
  • Kansas Highway Patrol
  • Kansas Department of Revenue
  • Kansas Racing and Gaming Commission

KanView Employee Compensation data includes the pay rates of all state employees with the exception of certain positions required to be confidential under Kansas Open Records Act of other state and federal laws. These exclusions are:

  • Resident workers at State Hospital Institutions
  • Students and graduate teaching assistants at state universities
  • National Guardsman
  • Home members within the Veteran’s Commission.