Gov. Laura Kelly and the administration's revenue secretary Friday waved yellow flags to caution legislators against rushing to spend down the state treasury.

One day after a Republican-controlled Senate committee passed a bill trimming state income tax revenue by an estimated $191 million, the Kansas Department of Revenue reported overall January tax collections slumped $100 million, or 13.4 percent, below  collections in January 2018.

Kelly, a Democrat sworn into office in January, said last month's revenue report reflected a "very uncertain and unpredictable" financial outlook for state government. She referenced decisions during administrations of GOP Govs. Jeff Colyer and Sam Brownback to slash income taxes and respond to the steep revenue drop by imposing budget cuts, borrowing heavily and spending down reserve funds.

To balance budgets in Kansas, the statewide sales tax was increased in 2015 and state income tax went up in 2017. The state's revenue expanded and the latest projection in November suggested the state could have a $900 million balance at close of the fiscal year in June.

"We must be cautious, conservative and fiscally responsible to ensure our state's recovery continues," Kelly said. "We cannot go backward. We must make wise, financially prudent choices to ensure the future is bright for our children."

The governor said she wanted to work with the Legislature to build budget stability, invest in public education and state highways, and resolve "damage done in the last eight years."

Mark Beshears, secretary at the state Department of Revenue, said the January report was "by no means a trend, but we should be cautious and watch the numbers closely in the coming month."

State tax collections in the fiscal year starting July 1, 2018, surpassed $4 billion in January. However, the state had received $95 million more by the end of January in 2018.

Individual income tax collections last month were $351 million, an amount $48 million below the estimate and $98 million under the total in January 2018. In January, corporate income tax payments were up $5.5 million from one year ago, but that was wiped out by a $5.5 million decline in sales tax collections.