The subject of county consolidation came up during comments about the upcoming legislative coffee.
A couple of articles I have come across on county consolidation:
http://www.dailyyonder.com/brokaw-says-big-counties-cheaper-small-they-arent/2009/04/29/2088
http://crosscut.com/2011/02/01/mossback/20588/The-would-be-county-killers/one_page/
Here is what the Kansas Constitution says about counties, which is the same thing W. Gray pointed out.
Article 9.--COUNTY AND TOWNSHIP ORGANIZATION
§ 1: Counties. The legislature shall provide for organizing new counties, locating county seats, and changing county lines; but no county seat shall be changed without the consent of a majority of the electors of the county; nor any county organized, nor the lines of any county changed so as to include an area of less than four hundred and thirty-two square miles. § 2: County and township officers. The legislature shall provide for such county and township officers as may be necessary. § 5: Removal of officers. All county and township officers may be removed from office, in such manner and for such cause, as shall be prescribed by law.
Potential Cost Savings From Consolidation of Kansas Counties
Prepared for the Kansas Advisory Council on Intergovernmental Affairs - August 2009
http://www.ksrevenue.org/pdf/ConsReport.pdf
Compares four alternatives: 13, 25, 31, and 36 counties instead of present 105, and includes maps of each one.
According to one of those reports, Kansas has 105 counties but only 104 county governments.
I think that has to do with a merger of Kansas City, Kansas, and Wyandotte County governments, but would not swear to it.
At any rate, eliminating counties will probably be as difficult as eliminating post offices.