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Budget Overview
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This spreadsheet contains the Boys State of Kansas budget for Fiscal Year (FY) 2024, as a baseline for reference, and the proposed budget for FY2025, created by editing the cells highlighted in yellow. This spreadsheet is divided into mulitple tabs, below is an explanation of each:

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 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 totals at the bottom of the tab. The name of each Division or Office indicates the general scope, or type of service, they are responsible for overseeing. Money allocated to each Office must be spent on projects relevant to that scope. The income of each Office is a combination of general State tax revenues allocated to that Office and Usage Fees charged by the Department for using the relevant services. Increasing Usage Fees will increase income, but can negatively affect the citizens of Boys State by making services more expensive and reducing the number of people who can afford to use them. Conversely, adding more employees to the Office can increase it's effectiveness and improving the services provided. The non-employee expenses for each Office are fixed Operations and Maintenance costs, and adjustable New Construction and Capital Expenditures (CapEx). Only the New Construction and CapEx funds allocated in the approved budget will be deposited into the Department's bank account to be spent on projects related to that particular Office's scope.
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