Municipal Services are the backbone of any thriving community. They encompass a wide range of essential functions that local governments provide to ensure the well-being and smooth operation of cities, counties, and townships. From financial management and budget oversight to compliance and essential resources, understanding and effectively utilizing municipal services is crucial for local leaders and administrators.
This page serves as a comprehensive hub for resources related to municipal services, designed to assist municipalities in navigating the complexities of local governance. Whether you are preparing your annual budget, ensuring audit compliance, or seeking guidance on specific regulations, you will find valuable tools and information here.
FY2025 Budget Planning and Resources
Effective budget management is paramount for municipal solvency and the delivery of quality public services. As municipalities prepare for Fiscal Year 2025, a suite of resources is available to streamline the budgeting process and ensure compliance.
-
2025 Budget Workbooks: These workbooks are essential tools for developing and organizing your budget for the upcoming fiscal year. They provide a structured framework to input financial data and ensure accurate calculations. 2025 Budget Workbooks
-
Preparing the Budget – Documents Needed: This document outlines all the necessary documentation required when preparing your municipal budget. Having these documents in order will facilitate a smoother and more efficient budget creation process. Preparing the Budget – Documents Needed (.pdf)
Alt text: Document checklist for preparing a municipal budget, detailing essential financial records and reports.
-
Budget Checklist and Timeline: Stay on track with critical budget deadlines and requirements using this checklist and timeline. It provides a step-by-step guide to ensure all necessary actions are completed on time. Budget Checklist and Timeline (.pdf)
-
Budget Amendment Workbooks: Circumstances can change, requiring budget adjustments. These workbooks are designed to help municipalities effectively manage and document budget amendments throughout the fiscal year. Budget Amendment Workbooks
-
Alcohol Tax Estimates for 2025 Budgets: For municipalities that collect alcohol taxes, these estimates provide crucial data for revenue projections in the upcoming budget. Accurate tax revenue estimations are vital for realistic budget planning. Alcohol Tax Estimates for the 2025 Budgets (.pdf)
-
City and County Special Highway Fund Estimates for 2025: Municipalities responsible for highway funds will find these estimates essential for planning and allocating resources for road maintenance and infrastructure projects. Separate documents are available for cities and counties.
-
KSA 79-2988/Revenue Neutral Rate Resources: Understanding the Revenue Neutral Rate is crucial for property tax considerations. This resource provides information on KSA 79-2988 and related resources to help municipalities navigate this aspect of budgeting. KSA 79-2988/Revenue Neutral Rate Resources
Audit Compliance and Resources
Maintaining financial transparency and accountability is a core function of municipal services. Regular audits are essential to ensure public trust and regulatory compliance.
-
Audit Filing Fee Increase (Effective August 1, 2023): Please be aware of the updated audit filing fees, which increased on August 1, 2023. The new fees are $200 for Rural Water Districts and education entities and $300 for all other municipalities. Ensure you are using the correct fee structure for all audit filings submitted on or after this date.
-
Municipal Audit Submission Instructions: This document provides detailed instructions on how to properly submit your municipal audit. Following these instructions carefully will help ensure a smooth and compliant audit filing process. Municipal Audit Submission Instructions
Alt text: Cover page of the Municipal Audit Submission Instructions document, highlighting key guidelines for local government audit filings.
-
Audit Resources: Access a range of resources designed to support municipalities through the audit process. These resources include guidance documents, forms, and information to assist both municipal staff and auditors.
- Audit Filing Instructions
- Audit and AUP Credit Card Authorization Form (Aug-2023)
- How to Locate an Auditor or Audit Firm (.docx)
- Information for Your Auditor (July 2020) (.docx)
- Information for Your Auditor (July 2021) (.docx)
- Information for Your Auditor (July 2022) (.docx)
- Information for Your Auditor (July 2023)
- Information for Your Auditor (July 2024)
Essential Budget Resources and Guidance
Beyond the annual budget workbooks, a variety of resources are available to assist municipalities with different aspects of budget management throughout the year.
-
Instructions for E-budget Submissions: For municipalities utilizing electronic budget submissions, this document provides step-by-step instructions for navigating the process. Instructions for E-budget Submissions (.doc)
-
Budget Transfers – Guidance by Entity Type: Budget transfers are a common necessity. Resources tailored to specific municipal entities (Counties, Cities, Townships, Special Districts) provide guidance on legally and effectively managing budget transfers.
-
Non-Budgeted Funds – Guidance by Entity Type: Handling non-budgeted funds requires specific procedures. Resources are available to guide different types of municipalities in managing these funds appropriately.
-
Checklists for Budget Management:
Key Dates and Deadlines: Calendars for Municipal Clerks and Treasurers
Staying informed about important dates and deadlines is crucial for compliance and effective administration. These calendars are tailored for specific municipal roles to help track key timelines.
- Calendar – City Clerks (.doc)
- Calendar – County Clerks (.doc)
- Calendar – County Treasurers (.doc)
- Calendar – Redevelopment Districts (.docx)
Confirming State Payments and Revolving Funds
Easily access confirmation resources for state payments and state revolving funds.
Quick Access to Audit and Budget Filing Pages
Direct links for simplified navigation to audit and budget filing sections.
Frequently Asked Questions: Budget and Audit Law
Navigate common questions and challenges related to budget and audit law with these helpful FAQs.
-
Budget Law FAQs:
- 10-Day Rule (.docx)
- Amending the Budget (.docx)
- Budget Hearing (.docx)
- Copy and Paste Signed Certificate Page Into Budget (.docx)
- Employee Benefits Fund (.docx)
- Failure to Submit an Adopted Budget (.docx)
- Fund Balances, Fund Creation, Fund Miscellaneous (.docx)
- Libraries (.docx)
- Mill Rate Higher Than Mill Rate Adopted (.docx)
- Mill Rate Limits (.docx)
- Non-Budgeted Funds (.docx)
- Publication of the Proposed Budget (.docx)
- Recreation Commission Budgets (.excel)
- Signing the Budget Document (.docx)
- Special Highway Fund-Gas Tax (.docx)
- Statement of Indebtedness Form (.docx)
- Submitting an Adopted Budget (.docx)
- Townships (.docx)
- Transfers (.docx)
- Valuation to Use in Setting Levies (.docx)
-
Audit Law FAQs:
Additional Resources for Municipalities
Explore further resources relevant to municipal operations, including levy rates, annual report forms, and procedural guidelines.
- Ad Valorem Levy Rates and Tax Payment Due Dates
- Cemetery Annual Report Form (excel)
- Cemetery Annual Report Workbook (excel)
- Township Annual Report Workbook (excel)
- Township Annual Report Workbook (No Formulas) (excel)
- County Treasurer and County Clerk Budget Forms (excel)
- County Tax Levy Sheets
- GAAP Waiver Procedures (.docx)
- Information About CDARS (.docx)
- 2025 Interest Rate on Utility Deposits (.docx)
- Mileage Rates FY 202 (.docx)
- Purchases Off of State Contracts (.docx)
- Recreation Commission Budget Tracking Workbook (excel)
- Township Disorganization – Guideline (.docx)
- Vendor Payment Self-Service (.docx)
Other Useful Tools and Information
- Audit and AUP Credit Card Authorization Form (.pdf)
- 2024 Budget Workshop Credit Card Authorization Form (.pdf)
- Municipal Services Fee Schedule (.docx)
- How to Compute the Value of One Mill (excel)
- Target Budgeting Workbook (excel)
External Agency Resources
Connect with valuable external organizations that support municipal services.
- Kansas Association of Counties
- Kansas County Clerks and Election Officials Association
- Kansas Department of Revenue, Division of Property Valuation
- Kansas Pooled Money Investment Board
- Kansas Society of CPAs
- League of Kansas Municipalities
Contact the Municipal Services Team
For direct assistance and further inquiries, please reach out to our dedicated Municipal Services Team.
Mandy Patek
Municipal Services Team
Office of Accounts and Reports
700 SW Harrison, Suite 300
Topeka, KS 66603
Phone: (785)-296-6033
Fax: (785)-296-1477
Email: [email protected]
Isaac Dailey
Municipal Services Team
Office of Accounts and Reports
700 SW Harrison, Suite 300
Topeka, KS 66603
Phone: (785)-296-8083
Fax: (785)-296-1477
Email: [email protected]