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Budget Workbook Instructions
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Please read these instructions carefully. If after reviewing the instructions you still have questions, contact Municipal Services at 785-296-6033 or 785-296-8083; or via email to armunis@ks.gov.
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Please use the budget workbook that corresponds to the number of funds that are used by your taxing subdivision. If you do not need all the fund pages in the workbook, leave the page number field on the unused fund pages blank and number the completed fund pages sequentially. The Certificate page will be updated when the page numbers are entered on the fund pages.
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Submitting the Budget
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As required by KSA 79-1801, budgets without intent to exceed the Revenue Neutral Rate (RNR) are required be certified and submitted to the County Clerk by August 25th of each year. If the taxing subdivision must conduct a hearing to approve exceeding the RNR, the budget must be certified and submitted to the County Clerk by October 1st.
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KSA 79-2930 requires budgets be submitted by electronic means to your County Clerk. Acceptable electronic formats are Microsoft Excel and Adobe PDF.
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General Instructions
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The worksheet tabs are labeled an abbreviation of the document name. The worksheet tabs are identified in workbook by referencing the tab name in parentheses. For example, the General Fund reference is (General).
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All dollar amounts should be recorded in whole dollars (do not include cents).
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 Data should only be entered in the green-shaded cells on the budget worksheets.
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 The beige-shaded cells of the budget worksheets contain formulas or links which should not be changed and are protected. Most errors occur because of information entered on the input pages. If you are experiencing a problem with a protected cell, first check to see how the information was entered on the input pages. If the information was entered correctly, and you continue to experience problems, please contact Municipal Services for assistance.
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 The blue-shaded cells indicate where the required data input can be located.
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 Red-shaded cells are for notes or indicate a problem area that may need corrective action.
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To print the worksheets, you can print one tab at a time or all tabs at once by highlighting the tabs that need to be printed. Note: Do not print the instructions, input tabs, statutes, etc. All tabs that are colored blue should be printed (if applicable) and submitted.
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Workbook Preparation
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Before getting started, make sure that you have all documents necessary to retrieve the input information for this year’s budget. For a list of documents to have available, see the “Preparing the Budget – Documents Needed” checklist on the Municipal Services website.
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1. Input Prior Year (inputPrYr): The information comes directly from last year's budget. After the information has been entered, please verify the data is correct. If at a later date, it is determined the information is incorrect, correct the information on this page, not the fund page.
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a.       In the green-shaded cell, enter the name of the taxing subdivision. For cities, please include “City of” before the city name.
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b.      Dates for the entire budget workbook are controlled by the year entered into the "Enter year being budgeted (YYYY)" field. This field will be prepopulated. If you find a date that is not correct for the budget being submitted, please contact Municipal Services for assistance.
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c.       Optional: To the right of the last year Ad Valorem Tax column is a tool that may be used to create an estimate of ad valorem taxes to be received in the current year. Input an estimated delinquency percentage in the green-shaded cell. If you do not wish to use an estimated delinquency percentage, leave the green-shaded field at 0.00%.
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d.      Follow the instruction in the blue-shaded cells to complete the green-shaded input cells applicable to your budget.
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2. Input Other (inputOth): The information entered on this tab is obtained from the County Clerk, County Treasurer, Municipal Services website, and the adopted budget information from two years ago (including any amendments). After the information has been entered, please verify the data is correct.
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a.       Follow instruction in the blue-shaded cells to complete the green-shaded input cells.
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b.      Note: Computation of Delinquency. This allowance is not mandatory but may be used if the municipality wishes. KSA 79-2930 states that such allowance shall not exceed by more than 5% the percentage of delinquency for the preceding tax year. The delinquency rate will be applied to all tax levy fund pages.
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If the taxing subdivision chooses to use the delinquency rate for some but not all tax levy funds, the taxing subdivision must delete the delinquency rate from the funds that should not include delinquency. Right-click on the tab of the fund that does not require the delinquency rate estimate and select Unprotect Sheet. Delete the data in the Delinquent Comp Rate cell. Right click on the tab of the fund page and select Protect Sheet and OK. You do not need to enter a password in the Protect Sheet window. Select OK. Go to the next fund tab and complete the same steps, if applicable.
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3. Input Hearing Information (inputHearing): The information entered on this tab will populate the public hearing information to the appropriate hearing notice. Review the available options and based on the taxing subdivision needs and complete the appropriate section(s).
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NOTE: All taxing subdivisions must publish the summarized budget in order to legally adopt the budget (unless otherwise authorized by law). To do this, either the “Budget Hearing Notice Only” or the “Combined Revenue Neutral Rate & Budget Hearing Notice” section and publication should be used.
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a.       Budget Hearing Notice Only: If the subdivision does not intend to exceed the RNR or will publish the RNR hearing information separately, this section may be used. Enter the required information into the green-shaded cells. Print and review the tab (Budget Hearing Notice). If correct, this document will be provided to the newspaper for publication. Warning: The publication must occur at least 10 days prior to the budget hearing.
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b.      Combined Revenue Neutral Rate & Budget Hearing Notice: If the subdivision intends to hold a hearing to exceed the RNR, the subdivision may elect to publish the rate and budget hearing together. This alternate publication may be used for that purpose. Enter the required information into the green-shaded cells. Print and review the tab (Combined-Rate-Bud Hearing Notice). If correct, this document will be provided to the newspaper for publication. Warning: The publication must occur at least 10 days prior to the budget hearing. Additionally, the rate hearing information must be published to the taxing subdivision’s website, if maintained.
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c.       Hearing to Exceed the Revenue Neutral Rate Notice Only: If the subdivision wishes to publish the hearing information to exceed the RNR separately, this alternate publication may be used. Enter the required information into the green-shaded cells. Print and review the tab (RNR Hearing Notice). If correct, this document will be provided to the newspaper for publication. Warning: The publication must occur at least 10 days prior to the budget hearing. Additionally, the rate hearing information must be published to the taxing subdivision’s website, if maintained.
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4. Certificate (Cert): This document is populated with information entered on the fund tabs and input tabs. If there is incorrect information on the Certificate, do not correct the Certificate directly. Correct the fund or input tab that populates the information on the Certificate. If you cannot correct the error, please contact Municipal Services for assistance.
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a.       If someone other than a municipal employee assists in preparing the budget, please enter the person's or firm's name and address in the green-shaded cells provided at the bottom left.
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b.      This is a required document and must be included in the adopted budget submitted to the County Clerk.
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5. Allocation of MV, RV, 16/20M, Commercial Vehicle and Watercraft Tax Estimates (Mvalloc): This information populated from the information entered on inputPrYr and inputOth. Once calculated, the motor allocation information is linked to the applicable fund pages. If information concerning on this tab is not correct, do not make changes to this tab, but rather correct the information on inputPrYr and/or inputOth.
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a.       This is a required document and must be included in the adopted budget submitted to the County Clerk.
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6. Schedule of Transfers (Transfers): This document reports all actual, current, and proposed transfers for the taxing subdivision. Provide the statute that authorizes the transfer. The Transfer Statutes (Transfer Statutes) tab lists applicable transfer statutes for reference. If Home Rule is applied, provide the charter ordinance number in place of the statute.
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a.      The transfers are totaled at the bottom of the schedule and the aggregate transfer amount is linked to the hearing notice pages.
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b.       Adjustments are made for only those non-budgeted expenditure transfers appearing in the current and/or proposed columns of the schedule and do not have expenditures shown in the hearing notice current and proposed columns. These types of transfers are not truly an expenditure at this time and as such an adjustment is needed to show the taxpayers the actual expenditures for the municipality.
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c.      Each transfer listed must be recorded on the appropriate fund pages (tabs) the individual completed fund pages.
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d.       If there are no transfers, leave as zeroes. This document must be included in the adopted budget submitted to the County Clerk.
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7. Statement of Indebtedness (Debt): This document must show all of the debt owed or proposed to be issued. The general obligation and revenue bond totals for the budget year are linked to the hearing notice pages.
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a.       If the taxing subdivision does not have any debt, enter “None” on the first line. This document must be included in the adopted budget submitted to the County Clerk.
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8. Statement of Conditional Lease, Lease-Purchases and Certificate of Participation (LP Form): This document must be completed for all transactions in which the taxing subdivision intends to own the equipment. Principal Balance Due for the actual year is linked to the hearing notice pages.
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a.       If the taxing subdivision does not have any leases, enter 'None' on the first line. This document must be included in the adopted budget submitted to the County Clerk.
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9. Worksheet for State Grant-In-Aid to Public Libraries and Regional Library Systems (Library Grant): This information is populated from the Library fund page and is used to determine if the municipality qualifies for a State grant. If qualified, the bottom of the Library fund page will say “Qualifies for State Library Grant” in red. If not qualified, it will say “See Library Grant tab.”
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a.       For subdivisions with a library: If the Library fund page is used, the Certificate page will update the Table of Contents to show “Computation to Determine State Library Grant.” This worksheet will be a required document in the adopted budget submitted to the County Clerk.
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b.      For subdivisions without a library: No action is required, and this page does not need to be included in the adopted budget submitted to the County Clerk.
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10. The budget workbook has individual fund sheets such as, but not limited to, General Fund (General), Debt Service and Library levy fund (DebtSvs-Library), levy funds (Levy Page #), Special Highway fund (Spec Hwy), non-levy funds (No Levy Page #) and single no levy funds (Single No Levy Page #). Only complete the fund pages needed. Do not delete unused pages. When the fund pages are completed, the totals will be shown on the Certificate and hearing notice pages.
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a.       The page number for the General Fund and General Fund Detail do not prepopulate. Once the page number is manually entered at the bottom of the General Fund page, the correct page number will auto-populate at the bottom of the General Fund Detail page. If the taxing subdivision has a Library Fund, the Library Grant page will auto-populate.
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b.      On all tax levy fund pages, see the “Projected Carryover” tool for the proposed budgeted year. The carryover tool provides insight as what the projected cash might be using figures from the budget being submitted. The figures used are only estimates and if the actual receipts or expenditures vary, the projected cash carryover will be affected. Note: delinquent taxes are not included in the projected carryover as they have a major impact on the “Desired Carryover” tool.
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c.       On all tax levy fund page, see the “Desired Carryover” tool. This is used to estimate a desired carryover amount and show the estimated mill rate impact along with the expenditure adjustments required to reach the desired carryover. Note: if a delinquency rate is used, the tool may require several adjustments to get the desired amount or close to the desire amount.
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d.      On all tax levy fund pages, we have placed “Estimated Mill Rate & Revenue Neutral Rate Comparison” tool. This tool is used to illustrate and compare the fund rates (both estimated and current year) as well as the total rates (estimated and current year). Additionally, users will see the RNR to determine whether the process in KSA 79-2988 should be followed. If a RNR hearing is required, “Yes” will appear in a red box, and a red statement with additional instruction will appear.
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e.       General Detail Page (General Detail): This page shows detailed expenditures for the General Fund departments. If used, you will input each department name and expenditures on this page and input the department name and total expenditures on the General Fund page. Department transfers should be shown on the General Fund page only. Departments with like transfers may be shown together on the General Fund page as single line items. For example: if several departments have a transfer for equipment reserve, the total of all equipment reserve transfers should be shown on the General Fund page as “Transfer to Equipment Reserve” for each budgeted year.
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f.        Each tax levy fund will have an expenditure line for neighborhood revitalization. Only input the rebate amounts for the actual and current year. The proposed budget year amount will be computed for you. Please see step 12 for neighborhood revitalization rebate instructions for the proposed budget year.
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g.      Optional: All levy fund pages have a Non-Appropriated Balance cell. It is not mandatory enter an amount or the Non-Appropriated Balance. KSA 79-2927 allows the taxing subdivision to enter an amount not to exceed 5% of the total expenditures for each fund. If the amount entered in the cell exceeds the 5%, a warning "Exceeds 5%" will appear and the block will turn red. In order to remove this warning message, you must reduce the non-appropriated amount.
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h.      Each fund page has a “Miscellaneous” receipt and expenditure line item. Once an amount has been entered into the cell for actual/current/proposed columns, the amount will be compared with either total expenditures or total receipts to determine if it exceeds the 10% Rule in KSA 79-2927. If the amount exceeds the 10% Rule, the block will turn red, the amount bolded, and “Exceed 10% Rule” will appear in red. To remove the statement and return the block to normal, you must reduce the amount to either 10% or less. Note: Under the proposed column, the miscellaneous receipt takes into consideration the amount of ad valorem taxes in determining the 10% Rule.
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i.        Debt Service fund page (DebtSvs-Library): This fund page may contain all debts owed by the taxing subdivision and the amounts should agree with the Statement of Indebtedness amounts. Debts that are pledged from a revenue stream should have enough funds transferred into the Debt Service fund to cover the bond principal and interest for these debts. Note: Debts pledged from revenue streams are not required to be included in the Debt Service fund page but can be paid from the fund in which the revenue stream is located. If the taxing subdivision has No Fund warrants, these can be included in the Debt Service fund page and levy taxes for this debt. No Fund warrants are not required to be included in the Debt Service fund and may have a separate Tax Levy Fund to account for them.
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See step 9 for detailed instruction on the library fund.
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j.        Funds with No Tax Levy fund page (No Levy Page #): These pages will be used to budget any fund that does not have the authority or need to levy an ad valorem property tax. These funds will have revenues of fees, sales tax, license, enterprise, etc.
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k.      Single No Tax Levy fund page (Single No Levy Page #): These pages are for funds with numerous lines for receipts or expenditures that do not fit on one of the other no levy fund pages. Additional lines may be added as needed. Please contact Municipal Services for assistance.
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l.        Non-Budgeted Funds (Non-Budgeted Funds): The non-budgeted funds are only required to show the actual year receipts and expenditures. The expenditures total will populate the hearing notice page. Normally, the unencumbered cash balance should end with a positive cash balance. If it ends with a negative, the worksheet will indicate the negative balance by displaying “See Tab B” in red under the unencumbered cash balance. Use Tab B to determine if corrective action is available.
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m.    Tab A and Tab B: If the prior year total expenditures on any budgeted fund page exceeds the budget authority amount, "See Tab A" will appear in red to indicate a possible prior year budget law violation. If a fund ended the prior year with a negative cash balance, "See Tab B" will appear in red to indicate a possible prior year cash basis law violation. Use Tab A and Tab B to determine if corrective action is available.
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n.      Tab C and Tab D: If the current year adjusted expenditures on any budgeted fund page exceeds the budget authority amount, “See Tab C” will appear in red to indicate a possible current year budget law violation. If a fund ends the current year with a negative cash balance "See Tab D" will appear in red to indicate a possible current year cash basis law violation. Use Tab C and Tab D to determine if corrective action is available.
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o.      Tab E: If the proposed budget cash balance is negative, “See Tab E” will appear in red to indicate a possible proposed budget year budget law violation. Use Tab E to determine if corrective action is available.
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11. Hearing Notices (Budget Hearing Notice), (Combined Rate-Bud Hearing Notice), (RNR Hearing Notice): These pages will populate the required information from other worksheets. If you find information that is not correct, please go to the worksheet from which the information originates to make the correction. If you cannot correct the error, please contact Municipal Services for assistance.
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a.       The inputHearing tab is used to place information on the respective hearing notice options. On input tab you will key in the following information: Name of Person presenting the budget, Title of Person, date the budget hearing will be held, time of the hearing, location of the budget hearing, and a place whereas the taxpayers can obtain a copy of the budget.
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b.      At the bottom of the hearing notice pages is a green-shaded cell, enter the page number.
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c.       Optional Tools: The following tools are not required to be used but are designed for different budget targets.
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 i.      The “Estimated Value of One Mill” tool shows what 1 mill rate would generate in dollars for the municipality, based on the estimated valuation input on the inputOth tab.
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ii.      The “What the Mill Rate the Same As” and “Impact on Keeping the Same Mill Rate” tools show the impact if the previous mill rate is used for the proposed budgeted year. To achieve this mill rate, the tax levy fund expenditures will need to be changed by the amount shown. Depending upon the number of tax levy funds involved, the change can be made to one fund, combination of funds, or all tax levy fund expenditures. Note: If a delinquency rate is used on the tax levy fund pages, the tool may require several adjustments to get the desired result or close to the desired amount.
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iii.      The “Mill Rate Estimates versus Mill Rate Target” tool allows the municipality to enter a target mill rate and compare such rate with the estimated rate, as well as the RNR. This tool will show the amount of expenditure adjustments required to hit the rate target. If a rate hearing/resolution is required based on the estimated mill rate, a red warning “Yes” and a statement “Follow procedure prescribed by KSA 79-2988 to exceed the Revenue Neutral Rate” will appear.
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d.      Before printing, review the selected hearing notice to ensure the information has accurately populated and the figures are correct. Print the page, have an official sign it, and submit to the local newspaper for printing. For those municipalities that are electronically sending the summary to the newspaper, you can type in the official name before sending. Signing the document is desired, but not signing will not cause the municipality to reprint. WARNING: The newspaper publication must occur at least 10 days prior to the hearing date. If the newspaper publication is not at least 10 days prior to the hearing, the municipality may need to republish.
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Once the hearing notice has been printed in the local newspaper, please review the notice to ensure the information was correctly printed and readable. If the information is not correct, the notice may need to be republished, and may delay the submission of the budget to the County Clerk and the timeline prescribed by KSA 79-2988 to exceed the RNR.
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