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Budget Overview
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This spreadsheet contains the Boys State of Kansas budget for Fiscal Year (FY) 2025, as a baseline for reference, and the proposed budget for FY2026, created by editing the cells highlighted in yellow. This spreadsheet is divided into mulitple tabs with an explanation of each below:

1. Budget Summary: This tab shows a high level summary of the revenue sources contributing money to the State budget and the overall totals for the various expenditures. In general, there are two main types of revenue collected by the State. The first is taxes collected from personal income, corporate income, and companies that extract natural resources. The second is from usage fees collected by the Departments for using property or services provided by the Departement. More details about each type of revenue and expenduture are shown on the remaining spreadsheet tabs.

2. State Tax Revenue Summary: This tab summarizes the taxes collected at the State level. Taxes are the primary source of revenue collected by the State. There are four types of taxes the State collects: Sales taxes, corporate income taxes, personal income taxes, and resource extraction severance taxes collected from companies that extract natural resources. The effective tax rates and amounts subject to each type of tax are shown.

3. Department Tabs: Each Departement's tab is divided into the major Divisions and smaller Offices within each Department, with an overall summary of the totals at the bottom of each tab. The name of each Division or Office indicates the general scope or type of services they are responsible for. By law, money allocated by the Legislature to each Office must be spent on projects relevant to that scope. The budget for each Office is a combination of State tax revenues allocated to that Office from the State General Fund and Usage Fees charged by the Department. Increasing Usage Fees charged by the Department will increase income, but can negatively affect the citizens of Boys State by increasing fines, making services more expensive, and reducing the number of people who can afford the services offered. Conversely, adding more employees to the Office can increase it's effectiveness and improve the quality of services provided. The non-employee expenses for each Office are fixed Operations and Maintenance costs, and adjustable New Construction and Capital Expenditures (CapEx).

NOTE: Only the "New Construction and CapEx" budget line item allocated in the final State Budget approved by the Legislature will be deposited into the Department's discretionary bank account to be spent on projects within each individual Office's scope, at the discretion of each Department's leadership. All other Departmental revenue collection and expenses will be handled automatically.
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