Glossary

 

A

Account Code:  This is used to define the nature of revenues and expenditures within the statewide accounting system. Account Code applies to Fiscal Years beginning with FY 2011. There are three levels of Account Code classification contained in the data downloads which are maintained within the statewide accounting and reporting system and used to facilitate various levels of reporting detail required by internal and external users:

  1. Account1 - This is the Primary, or highest summary level of transaction reporting
  2. Account2 - This is the Internmediate level of transaction reporting
  3. Account3 - This is the Detail level of reporting

For example,

  • “Contractual Services” represents expenditures at the Primary level,
  • “Communications” represents one type of “Contractual Services” at the Intermediate level
  • “Commercial Long Distance Services” represents one type of “Communications” at the Detail level.

Agency View:  Provides revenue and expenditure data pertaining to a specific state agency.  Once a specific state agency is selected then other KanView views may be used to examine the agency revenue and expenditure data.

Agency:  A state agency is a permanent or semi-permanent primary organizational state governmental unit that is responsible for oversight and administration of specific functions. An agency is created under constitutional or statutory authority.

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C

Confidentiality:  Taxpayer Transparency Act states that nothing permits or requires the disclosure of information within KanView which is considered confidential by federal or state law.

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D

Data Download:  Fiscal year 2011 and subsequent fiscal years revenue and expenditure data for agencies is available through downloads at the Data Download Center. Agencies are listed in alphabetic order and for each agency, revenues and expenditures are contained in separate files. Note that agency data will download as .csv file type. See Account Code for an explanation of the nature of revenues and expenditures contained in download data files. The user may need to further format the data to suit their viewing needs.

Date:  The date the transaction was processed in SMART.

Document:  The document number of the document that processed the transaction.

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E

Employee Compensation:  Compensation of employees of the State of Kansas is displayed within KanView on the basis of Total Gross Pay. The KanView data displayed was extracted from the state's central and university human resource/payroll systems.

Available data elements beginning with FY 2015 data include:

  • Fiscal Year
  • Agency Number
  • The employing agency name
  • Employee Name
  • Job Title
  • Total Gross Pay
  • Overtime Pay

Employee Compensation - Confidentiality: The Taxpayer Transparency Act states that nothing permits or requires the disclosure of information within KanView which is considered confidential by federal or state law. Thus job classifications that contain positions that are confidential in accordance with federal and state law are not displayed in KanView. Examples of these exclusions include certain law enforcement positions, and university graduate and teaching assistant positions.

Employee Compensation - Funding Sources of the State of Kansas Workforce:  The funding sources of the State of Kansas employee workforce is varied and includes the following:

  • State sources – this includes the State General Fund, Special Revenue (Fee) Funds, Enterprise Funds, Internal Service Funds, Trust & Agency Funds, and Component Unit Funds.
  • Federal sources – this includes grant monies awarded to the state from a variety of federal agencies. Examples include highway funds and social and rehabilitation services funds.
  • Private sources – many positions within the Board of Regents University system are funded from various sources that are private funds. In other words state tax and fee revenues are not used. Examples of private sources include athletic association and endowment association funds. Common positions funded with private sources include university professors and athletic coaches.

Encumbrance:  A means of restricting or reserving available appropriations or spending authority pending the recording of actual liabilities and/or expenditures.  As purchase orders and other commitments for expenditures are approved, the authority to make expenditures is restricted so as to ensure the future availability of assets to pay for the approved expenditures.  Until the actual expenditure has been determined and charged against the spending authority of the fund, the encumbered portion of available funds may not be used for purposes other than those contemplated at the time resources are thus restricted.

Expenditures:  Amounts disbursed as recorded in the statewide accounting and reporting system.

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F

Fiscal Year: The fiscal year for Kansas government, established by state law (K.S.A. 75-3002), commences on the first day of July in each year, and closes on the last day of June the next succeeding year. The year in which June 30 falls determines the fiscal year. (For example, fiscal year 2016 begins July 1, 2015 and ends June 30, 2016.)

Function View:  Identifies the high level functions of government, activities and specific programs of the State. KanView initially displays the high level functions of government denoting the high level purpose of the underlying activities and programs as recorded in SMART. Upon selecting a high level function, specific programs within this function can then be displayed for a particular state agency.

Fund View:  Provides revenue and expenditure data pertaining to specific major fund types and funds. A “fund” is the fundamental unit of accounting designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. Fund View initially displays the major fund types denoting the high level purpose of the underlying funds as classified in the statewide accounting and reporting system. Upon selecting a major fund type, specific funds can then be displayed for a particular state agency.  Each agency fund is further segregated by individual accounts (for budgetary or other legal requirements) which provides an additional level of classification.

Valid major fund types and descriptions are:

  • State General Fund:  The primary operating fund of the State. It accounts for all financial resources of the State except those required to be accounted for in another fund. The state general fund is primarily supported by tax revenue.

  • Special Revenue Funds: Funds established for specific purposes normally specified by state statutes, or in the case of federal grants, for purposes specified by the federal government. These funds are primarily supported by user fees or grants.

  • Capital Projects Funds:  Funds established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

  • Debt Service Funds:  Funds established to account for the accumulation of resources and the payment of long term debt principal and interest.

  • Enterprise Funds: Funds established to account for activities that are generally of a business nature where goods or services a sold to the general public or similar customer groups.

  • Internal Service Funds: Funds established to account for goods and services provided to other state agencies or internal departments on a cost-reimbursement basis.

  • Trust and Agency Funds:  Trust funds contain monies received, held, and disbursed by the State acting as a trustee, agent, or custodian. Agency funds contain monies collected by the State as an agent and disbursed to other governments, businesses or individuals.

  • Component Units Funds:  Funds of component unit(s). A component unit is a legally separate organization for which the primary government is financially accountable.

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G

Gross Pay: Total Gross Pay includes all types of earnings including overtime, bonuses, and shift differential from all revenue sources, which may include non-state funds. Items not included in Gross Wage are fringe benefit income, taxable group life, KPERS, deferred comp, TSA and VTSA, Dependent Care and Health Care, before-tax health insurance (medical, dental, drug, and vision), before-tax parking, 1042 treaty exempt income, federal foster grandparent pay, and federal employee Thrift Savings Plan.

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J

Job Title:  The official description of each State of Kansas employment position. The display of employee compensation includes the corresponding Job Title of the position held by the employee.

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K

KanView: The KanView name symbolizes greater accessibility and availability for the public to view financial information regarding Kansas state government. As a play on words, “KanView” is a website where a user “can view” Kansas government financial activity with more transparency. For KanView history see What is KanView? on the FAQs page.

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N

Non-Expense Item: This is an expenditure of funds reported in KanView that has no budgetary implications. The amount is shown in the budget as a "non-expense" to acknowledge the transaction, but it is not included in an agency's budget expenditure totals to avoid overstating the true cost of government services. Examples of Non-Expense Items can be found in the Variance to the State Budget.

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O

Object View:  (Applies to data prior to fiscal year 2011) Identifies the source of the revenue (e.g. taxes, fee for services, etc.) or the type of expenditure (e.g. purchase of goods, payment of utilities, etc.) for fiscal years 2006 through 2010 from STARS.  Object view provides the three levels of classification - primary, intermediate, and detail - maintained in the statewide accounting and reporting system used to facilitate various levels of reporting detail required by internal and external users. Within KanView the primary level is displayed first. For example, some expenditures may be classified under the primary classification of “Contractual Services”. Selecting a primary classification will display the intermediate level classifications within the primary classification. For example, some expenditures may be classified under the intermediate classification “Communications” within the primary level “Contractual Services”. Selecting an intermediate classification will display the detail level classifications within the intermediate classification. For example, some expenditures may be classified under the detail classification “Postage” within the intermediate classification “Communications” within the primary level “Contractual Services”.

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P

Pay Rates:  Compensation of employees of the State of Kansas is displayed within KanView on the basis of rate of pay. There are different pay rates for employees including:

  • Bi-weekly - compensation is based on a two week period. An annualized salary would be the product of 26 pay periods multiplied by the pay rate displayed.
  • Daily - the rate is based on a dollar amount usually established by statute. An annualized salary would be based on 260 days per year, however, most often employees paid under this pay rate do not work for the state on a continual basis throughout the fiscal year. Examples include board members and legislators.
  • Hourly - compensation is based on an hourly rate. An annualized salary would be the product of 2,080 hours multiplied by the pay rate displayed.

Program View:  Identifies the high level functions of government, activities and specific programs of the State.  KanView initially displays the high level functions of government denoting the high level purpose of the underlying activities and programs as recorded in SMART. Upon selecting a high level function, specific programs within this function can then be displayed for a particular state agency.

Public Finance Transparency Board:  The Public Finance Transparency Board was established by the Taxpayer Transparency Act.  This is a 15 member board comprised of executive branch officials, state legislators, and the general public.  The Public Finance Transparency Board advises and consults with the Secretary of Administration on content, format, and reports to be produced and incorporated into the KanView Web site.

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R

Revenues:  Amounts received as recorded in the statewide accounting and reporting system.

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S

STARS: The acronym stands for the STatewide Accounting and Reporting System.  This is the state’s central, or statewide, accounting system which is the source of KanView data for fiscal years 2006 through 2010.  STARS was replaced after fiscal year 2010.

SMART: The acronym for the Statewide Management, Accounting and Reporting Tool. On July 1, 2010 SMART was implemented as the state's central, or statewide, accounting system which is the source of KanView data starting with fiscal year 2011.

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U

Unaudited:  The law requires that KanView data be displayed no later than 45 days after the close of each fiscal year (June 30). The source of KanView data is STARS (fiscal years 2006 through 2010) or SMART (for fiscal years beginning in with 2011). By law Kansas is required to prepare no later than December 31 a CAFR (Comprehensive Annual Financial Report) for each previous fiscal year. The CAFR is the official state financial report and is prepared over the six month period following the end of the fiscal year in accordance with Generally Accepted Accounting Principles. The CAFR preparation is monitored and formally audited annually by the independent contracting audit firm. Thus KanView data is necessarily unaudited.

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V

Variance to the State Budget:  The source of KanView data is STARS (fiscal years 2006 through 2010) or SMART (for fiscal years beginning with 2011).  These systems record financial activity on an accounting basis rather than on a budget basis. These two reporting methods are inherently dissimilar and conclusions drawn from making comparisons between them may be limited in value and/or misleading. The primary reasons for these differences can be found in the Variance to the State Budget.

Vendor:  Any business, individual, corporation, or other entity which receives payment from Kansas Government as the result of providing goods or services, or receiving benefits, grants or other assistance.

Vendor Payments:“Checkbook” payments are made to vendors that provide goods or services, or have other business transactions with the agencies of the State of Kansas. Vendor payments can be viewed from the Vendor Payments search page. Vendor payments may also be downloaded from the Data Download Center. Download results include the following key data elements:

  • Fiscal Year
  • Agency (Business Unit)
  • Account Description
  • Funding
  • Vendor Name
  • Document Number
  • Payment Date
  • Amount
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