STATE GOVERNMENT FINANCES
(Amounts are in thousands.  Per capita in dollars.)

                                                      Percent           Per
KANSAS                                       1992 Distribution       capita

Population (thousands)                      2,495           -             -
Total Revenue                           5,776,111       100.0%     2,315.07
  General revenue                       4,967,838        86.0%     1,991.12
    Intergovernmental revenue           1,359,425        23.5%       544.86
    Taxes                               2,801,692        48.5%     1,122.92
      General sales                       958,165        16.6%       384.03
      Selective sales                     460,426         8.0%       184.54
      License taxes                       174,975         3.0%        70.13
      Individual income                   833,756        14.4%       334.17
      Corporation net income              198,998         3.4%        79.76
      Other taxes                         175,372         3.0%        70.29
    Current charges                       582,536        10.1%       233.48
    Miscellaneous general revenue         224,185         3.9%        89.85
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue                 808,273        14.0%       323.96

Total Expenditure                       5,484,122       100.0%     2,198.04
  Intergovernmental expenditure         1,440,836        26.3%       577.49
  Direct expenditure                    4,043,286        73.7%     1,620.56
    Current operation                   2,706,654        49.4%     1,084.83
    Capital outlay                        674,153        12.3%       270.20
    Insurance benefits and repayments     432,371         7.9%       173.29
    Assistance and subsidies              189,200         3.4%        75.83
    Interest on debt                       40,908         0.7%        16.40
Exhibit:  Salaries and wages            1,187,891        21.7%       476.11

Total expenditure                       5,484,122       100.0%     2,198.04
  General expenditure                   5,051,751        92.1%     2,024.75
        Intergovernmental expenditure   1,440,836        26.3%       577.49
        Direct expenditure              3,610,915        65.8%     1,447.26
  General expenditure, by function:
      Education                         2,197,864        40.1%       880.91
      Public welfare                      890,373        16.2%       356.86
      Hospitals                           290,204         5.3%       116.31
      Health                              148,918         2.7%        59.69
      Highways                            649,159        11.8%       260.18
      Police protection                    34,108         0.6%        13.67
      Correction                          189,460         3.5%        75.94
      Natural resources                   125,394         2.3%        50.26
      Parks and recreation                  7,999         0.1%         3.21
      Governmental administration         212,597         3.9%        85.21
      Interest on general debt             40,908         0.7%        16.40
      Other and unallocable               264,767         4.8%       106.12
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure             432,371         7.9%       173.29

Debt at end of fiscal year                485,787       100.0%       194.70

Cash and Security Holdings              5,411,863       100.0%     2,169.08