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

                                                      Percent           Per
KANSAS                                       1993 Distribution       capita

Population (thousands)                      2,495           -             -
Total Revenue                           6,756,749       100.0%     2,708.12
  General revenue                       5,863,061        86.8%     2,349.92
    Intergovernmental revenue           1,648,886        24.4%       660.88
    Taxes                               3,302,928        48.9%     1,323.82
      General sales                     1,191,466        17.6%       477.54
      Selective sales                     476,774         7.1%       191.09
      License taxes                       181,004         2.7%        72.55
      Individual income                 1,040,385        15.4%       416.99
      Corporation net income              219,074         3.2%        87.81
      Other taxes                         194,225         2.9%        77.85
    Current charges                       603,471         8.9%       241.87
    Miscellaneous general revenue         307,776         4.6%       123.36
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue                 893,688        13.2%       358.19

Total Expenditure                       5,742,465       100.0%     2,301.59
  Intergovernmental expenditure         1,670,354        29.1%       669.48
  Direct expenditure                    4,072,111        70.9%     1,632.11
    Current operation                   2,886,685        50.3%     1,156.99
    Capital outlay                        467,173         8.1%       187.24
    Insurance benefits and repayments     467,687         8.1%       187.45
    Assistance and subsidies              205,240         3.6%        82.26
    Interest on debt                       45,326         0.8%        18.17
Exhibit:  Salaries and wages            1,243,754        21.7%       498.50

Total expenditure                       5,742,465       100.0%     2,301.59
  General expenditure                   5,274,778        91.9%     2,114.14
        Intergovernmental expenditure   1,670,354        29.1%       669.48
        Direct expenditure              3,604,424        62.8%     1,444.66
  General expenditure, by function:
      Education                         2,270,450        39.5%       910.00
      Public welfare                      981,751        17.1%       393.49
      Hospitals                           306,831         5.3%       122.98
      Health                              154,432         2.7%        61.90
      Highways                            653,777        11.4%       262.03
      Police protection                    38,941         0.7%        15.61
      Correction                          178,540         3.1%        71.56
      Natural resources                   127,839         2.2%        51.24
      Parks and recreation                  8,216         0.1%         3.29
      Governmental administration         217,958         3.8%        87.36
      Interest on general debt             45,326         0.8%        18.17
      Other and unallocable               290,717         5.1%       116.52
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure             467,687         8.1%       187.45

Debt at end of fiscal year                935,488       100.0%       374.95

Cash and Security Holdings              6,545,269       100.0%     2,623.35