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

                                                      Percent           Per
KANSAS                                       1994 Distribution       capita

Population (thousands)                      2,554           -             -
Total Revenue                           7,473,938       100.0%     2,926.37
  General revenue                       6,462,587        86.5%     2,530.38
    Intergovernmental revenue           1,714,555        22.9%       671.32
    Taxes                               3,674,816        49.2%     1,438.85
      General sales                     1,297,170        17.4%       507.90
      Selective sales                     513,293         6.9%       200.98
      License taxes                       186,119         2.5%        72.87
      Individual income                 1,194,328        16.0%       467.63
      Corporation net income              254,892         3.4%        99.80
      Other taxes                         229,014         3.1%        89.67
    Current charges                       660,370         8.8%       258.56
    Miscellaneous general revenue         412,846         5.5%       161.65
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue               1,011,351        13.5%       395.99

Total Expenditure                       6,654,192       100.0%     2,605.40
  Intergovernmental expenditure         2,114,401        31.8%       827.88
  Direct expenditure                    4,539,791        68.2%     1,777.52
    Current operation                   3,148,967        47.3%     1,232.95
    Capital outlay                        567,756         8.5%       222.30
    Insurance benefits and repayments     562,240         8.4%       220.14
    Assistance and subsidies              200,811         3.0%        78.63
    Interest on debt                       60,017         0.9%        23.50
Exhibit:  Salaries and wages            1,307,038        19.6%       511.76

Total expenditure                       6,654,192       100.0%     2,605.40
  General expenditure                   6,091,952        91.6%     2,385.26
        Intergovernmental expenditure   2,114,401        31.8%       827.88
        Direct expenditure              3,977,551        59.8%     1,557.38
  General expenditure, by function:
      Education                         2,733,678        41.1%     1,070.35
      Public welfare                    1,095,207        16.5%       428.82
      Hospitals                           328,245         4.9%       128.52
      Health                              185,118         2.8%        72.48
      Highways                            763,618        11.5%       298.99
      Police protection                    40,692         0.6%        15.93
      Correction                          181,112         2.7%        70.91
      Natural resources                   135,275         2.0%        52.97
      Parks and recreation                  7,055         0.1%         2.76
      Governmental administration         221,166         3.3%        86.60
      Interest on general debt             60,017         0.9%        23.50
      Other and unallocable               340,769         5.1%       133.43
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure             562,240         8.4%       220.14

Debt at end of fiscal year              1,103,280       100.0%       431.98

Cash and Security Holdings              6,761,727       100.0%     2,647.50