Topeka ? State Budget Director Duane Goossen and legislative research staff think the state could duplicate its current, $10.2 billion budget in fiscal 2005, which begins July 1, without new revenues.

However, that ignores significant budget issues:

— Spending on public schools. In December, a Shawnee County district judge said the state does not spend enough on its schools. Every $10 increase in the state’s $3,863-per-pupil aid would cost $6 million.

— Higher education. In 1999, the state reorganized its higher education system and promised universities and community colleges additional funds. Current funding falls $32 million short.

— Social services. State officials expect costs for existing services to increase $40 million in fiscal 2005.

— Transportation. A 1999 law setting up a 10-year transportation plan says the state must set aside $202 million in sales tax revenues in fiscal 2005 for highway projects. The amount in the current budget is zero.

— Aid to local governments. The current budget cut it by $90 million.

— Prisons. A legislative study committee has recommended spending $7 million to add space for up to 256 inmates in El Dorado.

— Pensions. One proposal would put an extra $40 million annually into the pension fund for teachers and government workers to bolster its long-term health.

— State workers. The state could be forced to contribute $20 million to a program providing benefits to the families of state workers injured or killed on the job. Also, every 1 percent increase in pay for government workers costs $18 million.

— Cash reserves. Though the requirement can be suspended year-to-year, Kansas law says the state must set aside between $300 million and $350 million as a cushion.