Topeka ? Kansas Gov. Sam Brownback isn’t publicly ruling out any ideas for helping to close state budget shortfalls, leaving officials and lawmakers to speculate about the proposals he’s expected to roll out before the Legislature convenes next month.

The Republican governor’s administration is working on a plan to close combined shortfalls of more than $700 million in the current and next state budgets. A few GOP legislators have talked about diverting money set aside for big highway projects or backtracking on aggressive personal income tax cuts enacted at Brownback’s urging in 2012 and 2013 in an effort to stimulate the economy.

The budget problems also could jeopardize increased funding for public employee pensions aimed at stabilizing the long-term health of the retirement system for teachers and government workers.

Legislators open their annual, 90-day session Jan. 12 — the same day Brownback begins a second, four-year term.

“We’ll be doing this in steps, but we hope to have something out pretty soon,” Brownback said. “You know what the pieces are, and we will get to a balanced budget.”

Here are some things to know about the budget debate:

The problem’s size

Under the budget for the current fiscal year, which began in July, the state is committed to spending about $6.4 billion from its main bank account. The predicted shortfalls for the current and next fiscal year represent a combined gap of about 11 percent between spending commitments and anticipated revenues.

Looking to cut first

Some of Brownback’s GOP allies in the state Senate have discussed proposals for modifying income tax laws to pick up revenues, by slowing future promised cuts in rates or accelerating the planned phase-out of some deductions. But House Speaker Ray Merrick, a conservative Stilwell Republican, suggested such talk is premature.

“As things progress, we’ll see what happens, but I still think we spend too much,” Merrick told reporters. “I’m a little confused that you’d come out making those suggestions on the front end and not look at spending first.”

Where the money is

When legislators and other state officials talk about cutting spending from the state’s main bank account, the focus inevitably turns to aid for public schools, higher education and social services, because those three areas account for nearly 90 percent of it in the current budget.

Aid to public schools is the biggest item, $3.3 billion, or 51 percent, with higher education spending at $794 million, or 12 percent. Social service agencies’ spending approaches $1.7 billion, or 26 percent.

Diverting highway funds

Past governors and legislators have regularly diverted transportation funds projects to cover shortfalls in the state’s main bank account because road and bridge projects are financed from a separate account. The state started a 10-year, $8 billion transportation program in 2010.

Some legislators want to reconsider the program’s funding, but Brownback promised during his re-election campaign that promised projects would get done.

Pension funding

The Kansas Public Employees Retirement System faces a projected $9.8 billion gap between its anticipated revenues and commitments for retirement benefits into 2033, but legislation enacted in 2012 is expected to erase the shortfall by then. But part of the solution was boosting the state’s contributions to the pension system by the state — by $52 million in the next budget year.

“That increase there just puts pressure on other points in the budget,” said Alan Conroy, the pension system’s executive director. “I’m sure KPERS will be under review.”

Democratic help?

Republicans will have majorities of 32-8 in the Senate and 97-28 in the House once lawmakers reconvene, and a bipartisan plan for closing the budget shortfall seems unlikely.

Democrats blame the tax cuts championed by Brownback for the state’s budget problems and appear prepared to let the GOP wrestle with potentially unpopular solutions for a while.

Incoming House Minority Leader Tom Burroughs, a Kansas City Democrat, said his party’s lawmakers will work to find common ground on budget issues but added, “We look to the governor to provide a way out of this.”