STATE GOVERNMENT FINANCES: 1997


                                                    Amount          Percent            Per
Kansas                                      (in thousands)     Distribution         capita

Population (thousands)                               2,595                                
Total Revenue                                    7,949,762           100.00       3,063.49
  General revenue                                7,264,375            91.38       2,799.37
    Intergovernmental revenue                    1,839,813            23.14         708.98
    Taxes                                        4,229,721            53.21       1,629.95
      General sales                              1,475,825            18.56         568.72
      Selective sales                              531,227             6.68         204.71
      License taxes                                211,755             2.66          81.60
      Individual income tax                      1,512,816            19.03         582.97
      Corporate income tax                         291,080             3.66         112.17
      Other taxes                                  207,018             2.60          79.78
    Current charges                                754,594             9.49         290.79
    Miscellaneous general revenue                  440,247             5.54         169.65
  Utility revenue                                        0             0.00           0.00
  Liquor stores revenue                                  0             0.00           0.00
  Insurance trust revenue                          685,387             8.62         264.12
                                                                                          
Total expenditure                                7,496,081           100.00       2,888.66
  Intergovernmental expenditure                  2,325,562            31.02         896.17
  Direct expenditure                             5,170,519            68.98       1,992.49
    Current operation                            3,526,523            47.04       1,358.97
    Capital outlay                                 793,521            10.59         305.79
    Insurance benefits and repayments              621,381             8.29         239.45
    Assistance and subsidies                       157,644             2.10          60.75
    Interest on debt                                71,450             0.95          27.53
Exhibit: Salaries and wages                      1,383,492            18.46         533.14
                                                                                          
Total expenditure                                7,496,081           100.00       2,888.66
  General expenditure                            6,874,700            91.71       2,649.21
    Intergovernmental expenditure                2,325,562            31.02         896.17
    Direct expenditure                           4,549,138            60.69       1,753.04
  General expenditure, by function:                                                       
    Education                                    3,037,234            40.52       1,170.42
    Public welfare                               1,124,166            15.00         433.20
    Hospitals                                      303,263             4.05         116.86
    Health                                         301,760             4.03         116.29
    Highways                                     1,013,022            13.51         390.37
    Police protection                               41,166             0.55          15.86
    Correction                                     206,167             2.75          79.45
    Natural resources                              165,039             2.20          63.60
    Parks and recreation                             5,856             0.08           2.26
    Governmental administration                    253,821             3.39          97.81
    Interest on general debt                        71,450             0.95          27.53
    Other and unallocable                          351,756             4.69         135.55
  Utility expenditure                                    0             0.00           0.00
  Liquor stores expenditure                              0             0.00           0.00
  Insurance trust expenditure                      621,381             8.29         239.45
                                                                                          
  Debt at end of fiscal year                     1,211,295           100.00         466.78
                                                                                          
  Cash and security holdings                     8,825,615           100.00       3,401.01