reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-506 Duty to receive and disburse moneys; refusal to submit to surprise cash count unlawful, grounds for ouster.

19-506.
Duty to receive and disburse moneys; refusal to submit to surprise cash count unlawful, grounds for ouster.
It shall be the duty of the county treasurer to receive all moneys belonging to the county, from whatsoever source they may be derived, and all other moneys which are by law directed to be paid to him or her. In all cases when such payment is made to the county treasurer by personal check, such check shall be cashed as expeditiously as possible. All money received by him or her for the use of the county shall be paid out by him or her only on the orders of the board of commissioners, according to law, except where special provision for the payment thereof is or shall be otherwise made by law.
It shall be unlawful for a county treasurer to refuse to submit to a surprise cash count authorized by law.
Refusal by the treasurer to submit to a surprise cash count shall cause said treasurer to be subject to an ouster proceeding instituted by the county attorney or district attorney.
History: G.S. 1868, ch. 25, § 66; R.S. 1923, 19-506; L. 1975, ch. 155, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-506a Revenues from national wildlife refuge system; distribution; use.

19-506a.
Revenues from national wildlife refuge system; distribution; use.
All moneys heretofore or hereafter paid to a county in this state by the United States secretary of the interior, in accordance with the provisions of 16 U.S.C.A. § 715s (78 Stat. 701, PL 88-523), which provides for participation by counties in revenues from the national wildlife refuge system shall be received and placed in a separate fund, and shall be apportioned, credited, and paid by the county treasurer as follows:
(1) Seventy-five percent (75%) shall be paid to school districts in the county in proportion to the assessed tangible valuation of school district lands included in the wildlife refuge at the time of their inclusion, as shown by the records of the county clerk or assessor;
(2) Twenty-five percent (25%) shall be credited to the county road fund.
Credits, apportionments and payments shall be made by the county treasurer of the county within sixty (60) days after the moneys are received from the federal agency. Moneys received by school districts and counties may be expended for the purposes herein authorized during the year received even though not included in the budget of expenditures for such year; but such moneys may be used only for public schools and roads.
History:
L. 1967, ch. 160, § 1; April 17.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-506b Surprise cash count; required annually in certain counties.

19-506b.
Surprise cash count; required annually in certain counties.
(a) The board of county commissioners of any county may, by resolution, require the performance of a surprise cash count of the office of the county treasurer. Such surprise cash count may be performed at any time and under any conditions required by the board.
(b) The board of county commissioners of any county having a population of more than thirty thousand (30,000) and less than forty thousand (40,000) which has an assessed taxable tangible valuation of less than eighty million dollars ($80,000,000) shall provide for the performance of a surprise cash count of the office of the county treasurer at least once each year.
(c) In any county having a county auditor, such auditor shall perform a surprise cash count of the office of the county treasurer at least once each year.
History: L. 1975, ch. 155, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-507 Accounts of receipts and expenditures; inspection of books; October settlement.

19-507.
Accounts of receipts and expenditures; inspection of books; October settlement.
The said treasurer shall keep a just and true account of the receipts and expenditures of all moneys which shall come into his hands by virtue of his office, in a book or books to be kept by him for that purpose, which books shall be open at all times for the inspection of the board of county commissioners or any member thereof, and to all county and state officers; and at a meeting in October of each year of the said board of commissioners, and at such other time as they may direct, he shall settle with them his accounts as treasurer, and for that purpose he shall exihibit to them his books, moneys, accounts, and all vouchers relating to the same, to be audited and allowed.
History:
G.S. 1868, ch. 25, § 67; L. 1891, ch. 101, § 1; May 20; R.S. 1923, 19-507.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-508 Settlement of affairs of political divisions; receipts and vouchers.

19-508.
Settlement of affairs of political divisions; receipts and vouchers.
The October settlement shall include also a settlement of the financial affairs of each city, town, township, school district, or other municipal organization; and at all such settlements the county treasurer shall file in the office of the county clerk all receipts and vouchers for any and all money paid out by him.
History: G.S. 1868, ch. 25, § 68; L. 1891, ch. 101, § 2; May 20; R.S. 1923, 19-508.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-508a Financial reports to cities.

19-508a.
Financial reports to cities.
Each county treasurer shall submit each year to the governing body of every city, all or any part of the territory of which is located in the county, a report listing the amounts allocated or paid to each such city during the year, itemized according to the source of moneys distributed. Such report shall be made and submitted by transmission to the clerks of the cities within forty-five (45) days after the end of the calendar year, on forms prescribed by the director of accounts and reports for the purpose.
History: L. 1970, ch. 103, § 1; L. 1972, ch. 73, § 1; L. 1974, ch. 45, § 10; January 13, 1975.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-508b Financial reports to school districts; copies to state board of education.

19-508b.
Financial reports to school districts; copies to state board of education.
Whenever the board of education of any school district shall withdraw any moneys from the funds of the school district which are in the care, custody and control of the county treasurer, or whenever the county treasurer shall pay any such moneys to a school district, the county treasurer shall prepare and transmit with such moneys an itemized statement showing the source of all funds included in the withdrawal or payment. Within thirty (30) days after the end of the fiscal year of each school district, the county treasurer shall prepare and transmit to the board of education of every school district, any part of the territory of which is located in the county, a report listing the amounts withdrawn by or paid to such school district during the fiscal year, itemized according to the source of moneys distributed. A copy of every such report shall be transmitted to the state board of education within thirty (30) days after the end of each such fiscal year. All reports and statements made in compliance with this section shall be on forms prepared and furnished by the state board of education for the purpose.
History:
L. 1972, ch. 73, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-509 Warrants; payment and redemption; received in payment of taxes.

19-509.
Warrants; payment and redemption; received in payment of taxes.
Every county treasurer in this state shall pay for and redeem any county warrant presented to him for redemption at the time of its presentation; and if so paid, shall mark the same "Paid," with red ink, on its face, and the date when paid, at the time of payment, and sign the same: Provided, There is money then in his possession sufficient to pay the same; and if there is not sufficient money in his hands to pay such warrant, he shall make a certificate of that fact upon the back of said warrant, and date and sign the same; and it shall also be the duty of said treasurer to set down in a book, to be kept by him for that purpose, the number, amount, and date of all such warrants, to whom made payable, and the date when presented for payment; and all county warrants shall be paid in the order of their presentation for payment as appears by his register; and it shall be the duty of the county treasurer, whenever any money comes to his hands, to set apart the amount of the warrants thus presented, which money shall be by him kept until called for, and if not called for previous to the publication of his quarterly statements to be made on the first Mondays of January, April, July and October in each year, he shall embrace the same in his next quarterly statement, fully describing such warrants by giving their number and amount; and interest shall cease on each warrant after such publication.
The said treasurer, when he goes out of office, shall deliver said book, containing a list of the county warrants so presented, to his successor, who shall in all things act as though the entries of warrants were made by himself; but every county treasurer shall receive in payment of county taxes the county warrants issued in said county, which may be presented in payment for such county taxes.
History:
G.S. 1868, ch. 25, § 69; L. 1875, ch. 76, § 1; May 15; R.S. 1923, 19-509.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-510 Endorsement on county orders.

19-510.
Endorsement on county orders.
The county treasurer shall, on the receipt of any county order for the payment of taxes, or for other purposes, immediately endorse thereon the date of its receipt, the amount of interest, if any, allowed on the same, and the name of the party by whom the same was paid or delivered to the county treasurer.
History: G.S. 1868, ch. 25, § 70; October 31; R.S. 1923, 19-510.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-510a Payment into county treasury; receipt from county treasurer.

19-510a.
Payment into county treasury; receipt from county treasurer.
In all cases when any person shall pay any money into the county treasury he shall take a receipt therefor from the county treasurer.
History:
G.S. 1868, ch. 25, § 54; R.S. 1923, 19-316; L. 1968, ch. 376, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-511 Duplicate receipts.

19-511.
Duplicate receipts.
The county treasurer shall take duplicate receipts for all moneys, warrants, orders or other evidences of indebtedness paid out by him in his official capacity, and forthwith file one of such duplicates with the county clerk.
History: G.S. 1868, ch. 25, § 71; October 31; R.S. 1923, 19-511.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-512 Treasurer not to act as county clerk or deputy.

19-512.
Treasurer not to act as county clerk or deputy.
The county treasurer shall in no case act as county clerk, or as his deputy.
History: G.S. 1868, ch. 25, § 72; October 31; R.S. 1923, 19-512.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-513 Delivery of books, papers and moneys to successor; penalty for failure.

19-513.
Delivery of books, papers and moneys to successor; penalty for failure.
Upon the resignation or removal from office of any county treasurer, all the books and papers belonging to his office, and all moneys in his hands by virtue of his office, shall be delivered to his successor in office, upon the oath of such preceding treasurer, or, in case of his death, upon the oath of his executors or administrators. If any such preceding county treasurer, or, in case of his death, if his executors or administrators, shall neglect or refuse to deliver up such books, papers and moneys, on oath, when lawfully demanded, every such person shall forfeit a sum of not less than one hundred dollars nor more than five hundred dollars, and be also liable upon his official bond for such refusal or neglect.
History: G.S. 1868, ch. 25, § 73; October 31; R.S. 1923, 19-513.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-514 Discount of warrants unlawful; penalty.

19-514.
Discount of warrants unlawful; penalty.
That it shall be unlawful for any county treasurer, or his deputies, to buy, directly or indirectly, or in any wise become a party in the purchase of, or traffic in, any state, county, city or township warrant, bill or account against the state, or county, or any city, or town, or township, for any sum less than the full par value expressed upon the face thereof, except such amounts of said state, county, or city or township warrants as may be necessary to pay his taxes; and at each settlement the county treasurer shall file an affidavit that he has not, directly or indirectly, by himself or his deputies, violated the provisions of this section; and the same shall be filed in the office of the county clerk, and preserved therein; and any treasurer who shall swear falsely in any such affidavit shall be guilty of perjury, and on conviction shall be confined in the county jail one year, and his office declared vacant.
History: G.S. 1868, ch. 25, § 74; October 31; R.S. 1923, 19-514.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-515 Collector of taxes.

19-515.
Collector of taxes.
The county treasurer of each county shall be, by virtue of his office, collector of taxes therein, and shall perform such duties in that regard as are prescribed by law.
History: G.S. 1868, ch. 25, § 75; October 31; R.S. 1923, 19-515.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-516 Statement of tax of persons so requesting.

19-516.
Statement of tax of persons so requesting.
That it shall be the duty of county treasurers, upon request, to furnish and deliver by mail or personally, a written statement of the personal property tax and of the real property tax of the person so requesting: Provided, however, That such request be made in writing stating the city or township in which said personal property is assessed and a correct description of the real estate assessed.
History:
L. 1915, ch. 174, § 1; May 22; R.S. 1923, 19-516.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-517 Fee for notifying person of amount of taxes or for accepting payment through mail.

19-517.
Fee for notifying person of amount of taxes or for accepting payment through mail.
That it shall be unlawful for any county treasurer to make, demand or retain any fee for notifying any person or his agent of the amount of his personal or real property tax, and it shall be unlawful for any county treasurer to demand or retain any fee for accepting payment through the mail of any personal or real property tax of any person.
History:
L. 1915, ch. 174, § 2; May 22; R.S. 1923, 19-517.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-518 Cancellation of tax receipt where check not paid.

19-518.
Cancellation of tax receipt where check not paid.
That where any draft or check remitted to any county treasurer shall not be paid on presentation, any tax receipt issued to any such person shall be forthwith canceled by the county treasurer on his books noting on his records that such receipt is canceled for nonpayment of the check or draft sent in payment thereof.
History:
L. 1915, ch. 174, § 3; May 22; R.S. 1923, 19-518.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-519 Penalty.

19-519.
Penalty.
That any county treasurer, deputy county treasurer, clerk or assistant of any treasurer who shall violate K.S.A. 19-516 or 19-517 shall be fined in the sum of not less than five nor more than one hundred dollars for such offense.
History:
L. 1915, ch. 174, § 4; May 22; R.S. 1923, 19-519.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-520 Quarterly statements.

19-520.
Quarterly statements.
That from and after the passage of this act it shall be the duty of the county treasurer in each county on the last business day of January, April, July and October in each year, to make a statement showing the amount in the treasury on the day of making the statement and the different funds to which it belongs; the amount of funds of the state, county and each township, city, school district or other district in the county being clearly set forth; and in all cases the interest and the sinking funds shall be given separately from the general fund.
History:
L. 1874, ch. 8, § 1 (Special Session); L. 1875, ch. 78, § 1; L. 1915, ch. 175, § 1; April 10; R.S. 1923, 19-520.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-521 Verification of statement; penalty for perjury.

19-521.
Verification of statement; penalty for perjury.
The statement made, as provided in K.S.A. 19-520, and amendments thereto, shall be signed and sworn to by the treasurer. Any treasurer who shall swear falsely in any such statement shall be guilty of perjury, and on conviction shall be confined in the custody of the secretary of corrections for one year, and such treasurer's office shall be declared vacant.
History:
L. 1874, ch. 8, § 2 (Special Session); R.S. 1923, 19-521; L. 1990, ch. 309, § 9; May 24.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-524 Publication and posting of statement.

19-524.
Publication and posting of statement.
The statement of the county treasurer, when completed, shall be published once in the official newspaper of the county, and a copy thereof posted on the inside of the door of the treasurer's office.
History: L. 1874, ch. 8, § 5 (Special Session); September 22; R.S. 1923, 19-524.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-525 Penalty for failure to make and publish statement; action.

19-525.
Penalty for failure to make and publish statement; action.
Should any county treasurer neglect or refuse to make and publish the statement provided for in this act, he shall be liable to a fine of not less than twenty-five dollars for each and every day he shall refuse or neglect to make such statement, to be recovered by an action at law against such treasurer; said action to be brought in the name of the board of county commissioners of the proper county.
History: L. 1874, ch. 8, § 6 (Special Session); September 22; R.S. 1923, 19-525.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-531 Duplicate ticket of deposit; statement of amount of money sent to fiscal agent.

19-531.
Duplicate ticket of deposit; statement of amount of money sent to fiscal agent.
The county treasurer shall, when making up his deposits for the bank, make a duplicate ticket of such deposits, and file the same with the county clerk; and whenever said treasurer shall transmit any money to any designated fiscal agent outside of his county, he shall file with the county clerk a statement of the amount so transmitted.
History:
L. 1876, ch. 78, § 3; May 1; R.S. 1923, 19-531.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-532 Charging bank with money deposited and fiscal agent with money transmitted and crediting treasurer with such amounts.

19-532.
Charging bank with money deposited and fiscal agent with money transmitted and crediting treasurer with such amounts.
It shall be the duty of the county clerk of such county to charge the bank designated as the depository of the public money with all moneys deposited by the treasurer, and charge the fiscal agent with the amount of money transmitted to it by the county treasurer, and credit the county treasurer with such amount transmitted.
History:
L. 1876, ch. 78, § 4; May 1; R.S. 1923, 19-532.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-533 Monthly statement by fiscal agent.

19-533.
Monthly statement by fiscal agent.
The fiscal agent of said county shall, at the end of each month, transmit to the clerk of such county a statement of the amounts received from said treasurer, and of the amounts paid out by it, and for what purpose.
History:
L. 1876, ch. 78, § 5; May 1; R.S. 1923, 19-533.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-534 Checks or drafts on banks; purpose; countersignature of county clerk of counties of less than 40,000 population.

19-534.
Checks or drafts on banks; purpose; countersignature of county clerk of counties of less than 40,000 population.
All checks or drafts of the treasurer of any county upon the bank holding the public money not issued as a part of a warrant check as provided by K.S.A. 10-802, as amended shall show upon their face for what purpose they were drawn, and in counties having a population of less than forty thousand (40,000) such checks or drafts or checks or drafts not issued pursuant to a warrant as provided by K.S.A. 10-802, as amended shall be countersigned by the county clerk; and such depository shall not pay the check or draft of said treasurer unless so countersigned.
History:
L. 1876, ch. 78, § 6; R.S. 1923, 19-534; L. 1968, ch. 279, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-535 Duties of county clerk as to checks and drafts.

19-535.
Duties of county clerk as to checks and drafts.
The county clerk shall charge the said treasurer with the checks and drafts so countersigned, and credit the bank therewith, and when the same are returned, charge the treasurer with all moneys disbursed by the fiscal agent of the county, and credit such agent with the same.
History:
L. 1876, ch. 78, § 7; May 1; R.S. 1923, 19-535.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-537 Penalty for violating K.S.A. 19-531 through 19-537.

19-537.
Penalty for violating K.S.A. 19-531 through 19-537.
If any such treasurer or clerk shall willfully disregard any of the provisions of this act, he shall upon conviction thereof be adjudged guilty of a misdemeanor, and be fined in any sum not exceeding five hundred dollars, and removed from office.
History:
L. 1876, ch. 78, § 9; May 1; R.S. 1923, 19-537.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-547 Publication of delinquent personal property tax statements; costs, payment and collection.

19-547.
Publication of delinquent personal property tax statements; costs, payment and collection.
In addition to the duties required by K.S.A. 79-2101, and amendments thereto, each county treasurer, within 10 days after October 1 of each year, shall cause a statement to be published with respect to unpaid or partially unpaid delinquent personal property tax returns made by the sheriff as of October 1. Such statement shall be published once each week for three consecutive weeks in the official county newspaper or in a newspaper of general circulation in the county in accordance with the provisions of K.S.A. 64-101, and amendments thereto. The statement shall show the name of each delinquent or partially delinquent taxpayer, listed alphabetically, appearing on such returns, followed by the taxpayer's last known address and by the total amount of unpaid taxes, penalties and costs. The cost of such publication shall be paid from the general fund of such county, and $15 shall be added to the tax due as part of the costs of collection, to be collected in the same manner as provided by law for the collection of the delinquent tax.
History:
L. 1957, ch. 500, § 1; L. 1981, ch. 173, § 55; L. 1989, ch. 294, § 1; L. 1994, ch. 68, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 5 - County Treasurer › 19-548 Failure to publish statement; fine.

19-548.
Failure to publish statement; fine.
Should any county treasurer neglect or refuse to make and publish the statement provided for in this act, he shall be liable to a fine of twenty-five dollars ($25) for each and every day he shall refuse or neglect to make such publication, to be recovered by an action at law against said treasurer, said action to be brought in the name of the board of county commissioners of the proper county.
History:
L. 1957, ch. 500, § 2; June 29.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-601 County auditor; appointment in counties between 40,000 and 60,000; term; removal.

19-601.
County auditor; appointment in counties between 40,000 and 60,000; term; removal.
That in all counties containing over forty thousand (40,000) and not more than sixty thousand (60,000) inhabitants, there may be appointed by the district court of the judicial district in which such county is located one person, who shall have the qualifications of an elector, and who shall be styled "county auditor," and who shall hold his office for a period of two (2) years, unless sooner removed by the appointing power for cause, according to existing laws, and if so removed the cause thereof shall be made part of the record of the board of county commissioners.
History:
L. 1905, ch. 185, § 1; R.S. 1923, 19-601; L. 1925, ch. 132, § 1; L. 1941, ch. 188, § 1; L. 1951, ch. 219, § 1; L. 1968, ch. 254, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-602 Surety bond.

19-602.
Surety bond.
Within ten days after receiving a certificate of the order appointing him to the office specified in the first* section of this act, and after his confirmation by the county board as provided herein, it shall be the duty of such person to file with the district clerk of his county a bond, with at least two sufficient sureties, in the sum of three thousand dollars, to the proper county, conditioned that he will faithfully perform the duties of his office, which bond and sureties thereon shall be approved by the district court of the proper county, which approval shall be made part of the records of said court: Provided, That a bond conditioned as hereinbefore recited, and executed by a bonding company authorized to do business under the laws of this state, shall, upon approval of the board of county commissioners, be construed to be and constitute sufficient surety.
History:
L. 1872, ch. 67, § 2; L. 1905, ch. 186, § 1; March 18; R.S. 1923, 19-602.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-603 Oath of office.

19-603.
Oath of office.
It shall be the duty of such appointee, immediately upon the filing of his bond as provided in the first* section of this act, to file with said clerk an affidavit that he will faithfully perform the duties of his office.
History:
L. 1872, ch. 67, § 3; March 14; R.S. 1923, 19-603.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-604 Records; office.

19-604.
Records; office.
It shall be the duty of such county auditor, immediately upon his qualification as hereinbefore provided, to furnish himself with such records as may be necessary, and keep the same in some safe and convenient office, the expense of which shall be borne by the proper county, and to keep his office open for transaction of business as other county offices are kept according to law.
History:
L. 1872, ch. 67, § 4; March 14; R.S. 1923, 19-604.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-605 Audit and record of claims against county.

19-605.
Audit and record of claims against county.
It shall be the duty of such auditor to audit all claims of every nature and description presented to or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof, and of his decisions thereon. And it shall be the duty of the county clerk to certify to the auditor, on or before the first Monday of each month, all claims or demands against the county on file in his office, and to furnish to the auditor all information he may have in regard thereto.
History:
L. 1876, ch. 67, § 3; March 8; R.S. 1923, 19-605.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-606 Certification of claims to county clerk.

19-606.
Certification of claims to county clerk.
It shall be the duty of the auditor, immediately upon the reception of the claims certified to him by the county clerk, to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month to certify to the county clerk his report and decision on the claims before him, stating in proper form the specific amount allowed by him, to whom allowed, with a memorandum stating under what law and by virtue of what contract such amounts are allowed; and where claims are not allowed by him, or when they are partially allowed, the reasons therefor shall also be stated in the report; and all claims certified by the county clerk to the auditor shall be reported by the auditor on or before the first Monday of next succeeding month after their reception by him.
History:
L. 1872, ch. 67, § 6; March 14; R.S. 1923, 19-606.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-607 What claims allowed.

19-607.
What claims allowed.
The auditor shall allow no claim unless the same is expressly provided for by law, and due according to the terms of the law, or due by virtue of a contract authorized by law.
History:
L. 1872, ch. 67, § 7; March 14; R.S. 1923, 19-607.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-608 Action on audit by county commissioners; appeal.

19-608.
Action on audit by county commissioners; appeal.
At the next succeeding meeting of the county board of commissioners after the auditor shall have filed his report with the county clerk as hereinbefore provided, it shall be the duty of the county clerk to present such report to said board; and it shall be the duty of said board of county commissioners to confirm such report of the auditor: Provided, It shall be competent for the board to disallow any claim allowed by the auditor, or any part thereof, and from which decision and confirmation of the report it shall be the right of any person whose claim is disallowed, in whole or in part, to appeal in the manner now provided by law for appeals from the decision of county commissioners, and in such appeal the board of county commissioners shall be defendants therein. And a copy of the monthly report of the auditor shall be by him deposited with the county treasurer, who shall file and preserve the same; and said treasurer shall not pay any warrant or endorse the same in any manner, the amount of which has not been authorized by said report of the auditor.
History:
L. 1872, ch. 67, § 8; March 14; R.S. 1923, 19-608.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-609 Abstract of auditor's report; publication.

19-609.
Abstract of auditor's report; publication.
The auditor shall cause to be published after the close of each calendar quarter or, if the county commissioners so provide, after the close of each calendar month, in the paper in which the county printing is done, an abstract of the auditor's reports for the preceding quarter or month. Such abstract shall show generally the amounts allowed, to whom and on what account, and specifying each amount in excess of fifty dollars. Whenever salary and wages of employees or amounts paid to vendors or other items of expense are required to be published, the amount published shall reflect the total amount paid to such employee or vendor or the total amount of such expense during the period covered by the publication. The publication required by this section shall satisfy the publication requirement of K.S.A. 19-228, and amendments thereto.
History:
L. 1872, ch. 67, § 9; R.S. 1923, 19-609; L. 1969, ch. 140, § 1; L. 1980, ch. 118, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-612 Annual report of auditor; estimates.

19-612.
Annual report of auditor; estimates.
The auditor shall annually make a report to the board of county commissioners, stating under appropriate heads the total amount of claims allowed by him during the year, and shall also make an estimate, from the best source of information he can obtain, and report the same to the board of county commissioners, of the amount of money required, in his judgment, to be raised by taxation for the next ensuing year for county purposes.
History:
L. 1872, ch. 67, § 11; March 14; R.S. 1923, 19-612.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-613 Payment of claims allowed by board.

19-613.
Payment of claims allowed by board.
The claims allowed by the board shall be paid in the order of their allowance, and the treasurer of the county shall publish a bulletin monthly, in his office, of the amount of cash on hand to redeem the orders according to their priority of date, and the orders shall be redeemed accordingly.
History: L. 1872, ch. 67, § 12, March 14; R.S. 1923, 19-613.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-614 Penalty for corruptly allowing claim.

19-614.
Penalty for corruptly allowing claim.
If the auditor shall corruptly allow any claim before him, he shall be liable to the county in an amount four times as great as the amount so allowed by him, to be recovered in the name of the proper county; and such county auditor shall, in such case, be forever debarred from holding any office under the laws of this state.
History:
L. 1872, ch. 67, § 13; R.S. 1923, 19-614; L. 1970, ch. 366, § 15; April 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-615 Claim not to be sued on until disallowed.

19-615.
Claim not to be sued on until disallowed.
No claim, which the auditor has power under this act to pass upon, shall be sued on till after the decision of the auditor and board of commissioners thereon.
History:
L. 1872, ch. 67, § 14; March 14; R.S. 1923, 19-615.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-616 Examination of treasurer's accounts; report to board.

19-616.
Examination of treasurer's accounts; report to board.
It shall be the duty of the auditor, once in two months, to examine the accounts of the county treasurer, and report thereon in detail to the board of county commissioners at their next regular meeting after such examination.
History:
L. 1874, ch. 56, § 3; March 18; R.S. 1923, 19-616.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-617 Quarterly statement by sheriffs.

19-617.
Quarterly statement by sheriffs.
The sheriffs of counties are hereby required to prepare and file with the respective county auditors, quarterly, a sworn statement of the moneys collected by them, for which they are accountable to the respective counties. The auditor shall examine the sheriff's books, compare the sworn statements with the facts and report the result of the examination to the county treasurer.
History:
L. 1874, ch. 56, § 4; R.S. 1923, 19-617; L. 1982, ch. 117, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-618 Failure of such officers to make reports or turn over moneys.

19-618.
Failure of such officers to make reports or turn over moneys.
It shall be the duty of the auditor to inform the county attorney of any neglect or refusal on the part of either of the above-named officers to make such reports, or turn over to the proper authorities the moneys in their hands, and on such information the county attorney shall commence proceedings in the proper court against such officers.
History:
L. 1874, ch. 56, § 5; March 18; R.S. 1923, 19-618.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-619 Reaudit of claims; examination of settlements of treasurer.

19-619.
Reaudit of claims; examination of settlements of treasurer.
When a claim shall have been once audited and reported to the county clerk by the auditor, he shall not be required, nor is he authorized to re-examine and reaudit the same claim, nor any part thereof, unless the same shall be certified to him by the county clerk within six months of the date of its being first audited. And it shall be the further duty of said auditor to examine all accounts and settlements to be made by the county treasurer with the board of county commissioners, and make such preparation of the accounts of such treasurer before the settlement, as shall be ordered by the chairman of the board of county commissioners.
History:
L. 1876, ch. 67, § 4; March 8; R.S. 1923, 19-619.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-620 Appointment of auditor in counties with a population between 80,000 and 300,000; term; removal.

19-620.
Appointment of auditor in counties with a population between 80,000 and 300,000; term; removal.
In all counties containing over eighty thousand (80,000) and not more than three hundred thousand (300,000) inhabitants, there shall be appointed by the district court of the judicial district in which such county is located, one person who shall have the qualifications of an elector and who shall be styled "county auditor" and who shall hold his office for the period of two years, unless sooner removed by the appointing power for cause, according to existing laws and if so removed, the cause thereof shall be made part of the record of the board of county commissioners.
History:
L. 1915, ch. 172, § 1; L. 1917, ch. 130, § 1; R.S. 1923, 19-620; L. 1974, ch. 113, § 1; L. 1980, ch. 56, § 3; April 26.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-621 Bond filed by auditor.

19-621.
Bond filed by auditor.
Within 10 days after receiving a certificate of the order of appointment to the office specified in K.S.A. 19-620, and amendments thereto, it shall be the duty of such appointee to file with the district clerk of such appointee's county a bond, with a sufficient surety, in the sum of $20,000, to the proper county, conditioned that such appointee will faithfully perform the duties of the office of county auditor, which bond and sureties thereon shall be approved by the district court of the proper county, which approval shall be made part of the records of such court. A bond conditioned as hereinbefore recited, and executed by a bonding company authorized to do business under the laws of this state, shall upon approval of the district judge be construed to be and constitute sufficient surety, and the premium on such bond shall be paid by the county.
History:
L. 1915, ch. 172, § 2; R.S. 1923, 19-621; L. 1976, ch. 145, § 53; L. 2006, ch. 124, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-622 Audit of claims; duties of county clerk.

19-622.
Audit of claims; duties of county clerk.
It shall be the duty of such auditor to audit all claims of every nature and description presented to or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof, and of his decisions thereon. And it shall be the duty of the county clerk to report to the auditor, on or before the first Monday of each month, all claims or demands against the county on file in his office and to furnish to the auditor all information he may have in regard thereto. For the purposes of this act, the term "audit" shall be construed to mean to examine and render opinion as to allowance or rejection in whole or in part.
History:
L. 1915, ch. 172, § 3; R.S. 1923, 19-622; L. 1967, ch. 132, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-623 Certification of audit to county clerk; fiscal and accounting records; annual report; budget.

19-623.
Certification of audit to county clerk; fiscal and accounting records; annual report; budget.
It shall be the duty of the auditor, immediately upon the reception of the claims reported to him or her by the county clerk, to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month to certify to the county clerk his or her report and decision on the claims before him or her, stating in proper form the specific amount allowed by him or her, to whom allowed, with a memorandum stating under what law and by virtue of what contract such amounts are allowed; and where claims are not allowed by him or her, or when they are partially allowed, the reasons therefor shall be stated in the report; and all claims reported by the county clerk to the auditor shall be reported by the auditor on or before the first Monday of next succeeding month after their reception by him or her.
It shall be the duty of the county auditor to keep records, in which shall be shown all assets of the county and accounts showing the outstanding indebtedness thereof. Such record shall also show separate accounts with current tax collections, refunded tax, redemptions and assignments. There shall also be kept a separate account in such records with each county officer who receives any money as such officer, and the county auditor shall completely examine the financial records of such officer, at least monthly and as often as required by the board of county commissioners. The auditor shall have the power to state in what manner fiscal and accounting records shall be kept, except those that are specifically outlined by statute. Such records shall also show all receipts and disbursements of the county. The auditor shall make an annual detailed report to the board of county commissioners and to the district judge of all assets, liabilities, receipts and disbursements of the county. The auditor shall annually, not later than thirty (30) days prior to the first of August in each year, furnish the board of county commissioners a budget, showing the amount of money required in his or her judgment to be raised by taxation for the next ensuing year for county purposes.
History: L. 1915, ch. 172, § 4; R.S. 1923, 19-623; L. 1967, ch. 133, § 1; L. 1976, ch. 145, § 54; January 10, 1977.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-624 Examination of accounts and settlements of county treasurer.

19-624.
Examination of accounts and settlements of county treasurer.
It shall be the duty of the auditor, at least once in three months to examine the accounts of the county treasurer and report thereon in detail to the board of county commissioners at their next regular meeting after such examination. In the event such treasurer is carrying on his cash account anything that is not cash, such as tax receipts, redemption receipts, assignments, notes, protested or returned checks, it shall be the duty of the auditor to require the county treasurer to make the amount thereof good to the cash account immediately, and upon the failure of the treasurer so to do, the auditor shall notify the county attorney thereof. The auditor shall examine all accounts and settlements to be made by the county treasurer with the board of county commissioners and shall make such preparation of the account of such treasurer before the settlement as shall be ordered by the county board. The county treasurer shall be liable on his official bond for the full amount carried on his books as cash.
History:
L. 1915, ch. 172, § 5; April 8; R.S. 1923, 19-624.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-625 Reports of county officers.

19-625.
Reports of county officers.
The county treasurer, county clerk, sheriff, register of deeds and every other officer collecting any money for the county shall prepare and file with the county auditor monthly, a sworn statement of all fees, fines and other moneys collected by such officer belonging to such county. The auditor shall examine the books of all such officers and shall compare such sworn statements with the books in the possession of the auditor and with the auditor's ledger account and report the examination to the board of county commissioners.
History:
L. 1915, ch. 172, § 6; R.S. 1923, 19-625; L. 1976, ch. 145, § 55; L. 1977, ch. 105, § 4; L. 1982, ch. 117, § 2; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-626 Salary of auditor.

19-626.
Salary of auditor.
County auditor shall receive a salary of $2,500 per annum: Provided, That in counties having a population in excess of 110,000, a clerk to be appointed by the auditor shall receive a salary of $1,800 per annum, such salaries to be paid in monthly installments by the county.
History:
L. 1915, ch. 172, § 7; L. 1917, ch. 130, § 2; L. 1919, ch. 206, § 9; L. 1921, ch. 189, § 7; March 24; R.S. 1923, 19-626.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-627 Provisions of act providing for auditor in counties with a population of more than 40,000 applicable.

19-627.
Provisions of act providing for auditor in counties with a population of more than 40,000 applicable.
That the provisions of K.S.A. 19-603, 19-604, 19-607, 19-608, 19-609, 19-612, 19-613, 19-614, 19-615, 19-618 and 19-619, shall apply to county auditors appointed under this act, insofar as the same are applicable.
History:
L. 1915, ch. 172, § 8; April 8; R.S. 1923, 19-627.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-630 County auditor in counties with a population of more than 300,000; appointment; qualifications.

19-630.
County auditor in counties with a population of more than 300,000; appointment; qualifications.
In all counties having a population of more than three hundred thousand (300,000), there shall be appointed by the district court of the judicial district in which such county is located, a county auditor who shall serve at the pleasure of such court. No person shall be eligible for appointment to such office who is not at the time of such appointment a qualified elector of such county and a certified public accountant under the laws of the state of Kansas.
History:
L. 1973, ch. 107, § 1; July 1.
2023 Kansas Statutes › Chapter 19 - Counties And County Officers › Article 6 - County Auditor › 19-631 Bond filed by auditor, conditions; premium.

19-631.
Bond filed by auditor, conditions; premium.
Within ten (10) days after receiving a certificate of the order appointing him to the office of county auditor, it shall be the duty of such person to file with the clerk of the district court, a bond in an amount prescribed by the district court. Such bond shall be a corporate surety bond executed by a bonding company authorized to do business in the state of Kansas and conditioned that the auditor will faithfully perform the duties of his office. The premium on said bond shall be paid by the county.
History:
L. 1973, ch. 107, § 2; July 1.