BUDGET INSTRUCTIONS - A Guide for State Agencies - FY 2028 - July 2026

Sep 13, 2026

Uploaded by McQueen

Budget Instructions to State Agencies for FY 2028 provides a structured guide for Kansas state agencies on how to develop, present, and manage budget requests during the budget year. It explains the budget cycle stages, including executive preparation, legislative consideration, execution, and audit/evaluation, and links agency performance and planning to budgeting decisions. The guide covers submission timelines, strategic planning expectations, budget preparation requirements, budget mechanics, technology project plan requests, capital improvement planning, and procedures for governor’s budget amendments and State Finance Council actions, followed by key definitions and cost indices.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages99

Reading Time35 min

AccessFree to download

Budget Cycle

Strategic Planning

Budget Preparation

Budget Mechanics

Information Technology Project Plans

Capital Improvements

Governor’s Budget Amendments

State Finance Council

Executive Directives

Glossary

Appendix—Budget Cost Indices

BUDGET INSTRUCTIONS A Guide for State Agencies FY 2028 State of Kansas Division of the Budget Budget Instructions to State Agencies Division of the Budget July 2026 Electronic Access to Budget Instructions Information contained in this document can be downloaded at [https://budget.kansas.gov/agency-info/](https://budget.kansas.gov/agency-info/) . DOB Staff Assistance Contact your agency’s assigned budget analyst for assistance. Staff assignments and e-mail addresses for DOB budget analysts are available at [https://budget.kansas.gov/division-staff/](https://budget.kansas.gov/division-staff/) . Kansas Division of the Budget Docking State Office Building 􀂊 915 SW Harrison, Suite 310 Topeka, Kansas 66612 􀂊 (785) 296-2436 􀂊 http://budget.ks.gov Table of Contents Budget Cycle ................................................................................................................................................ 7 Provides an overview of the various stages in the development of agency budgets during a fiscal year. Strategic Planning ....................................................................................................................................... 9 Describes the concept of an agency mission and strategic plan, including the formulation of goals, objectives, strategies, outcome measures, and output measures, and the relationship between agency performance and the budget. Budget Preparation ................................................................................................................................... 21 Details the “nuts and bolts” of putting together a budget for submission to the Division of the Budget and the Legislative Research Department, including the types of budget forms required and the manner in which budgetary information should be presented. Budget Mechanics ..................................................................................................................................... 57 The dynamic interaction of elements making up funds and accounts within and across fiscal years, including the interface between appropriation bills, budget fund status forms, and the accounting system. Information Technology Project Plans ............................................................................................. 61 Explains the details to request authority for Information Technology Projects. Capital Improvements .............................................................................................................................. 63 Describes the process of developing a capital improvement budget, including information on assembling a five-year capital improvement plan and the manner in which capital improvement information is presented. Governor’s Budget Amendments ............................................................................................................ 73 Describes the procedure for requesting a Governor’s budget amendment during the legislative session. State Finance Council ............................................................................................................................... 75 Describes the procedure for requesting State Finance Council action for matters that arise when the Legislature is not in session and cannot wait until the next session. Executive Directives .................................................................................................................................. 77 Lists the situations in which gubernatorial orders are necessary to implement certain personnel and fiscal actions. Glossary ..................................................................................................................................................... 79 Includes the definitions of many commonly used budget terms. Appendix—Budget Cost Indices ..................................................................................

FAQs

What are the four categories of the Kansas budget cycle described in the guide?

The budget cycle is divided into executive preparation, legislative consideration, execution, and audit/evaluation. These categories reflect how each branch of government affects the budget process.

What does the guide require agencies to do during July through September?

From July through September, agencies amend strategic plans, update performance measures, and develop budget requests based on instructions issued and distributed by the Division of the Budget.

What is the purpose of the appendix on Budget Cost Indices?

The appendix provides a comprehensive list of cost indices used to estimate operating costs, including fringe benefits, travel rates, and capital outlay.

Sep 13, 2026

Uploaded by McQueen