reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3717d Extension systems and agricultural research programs of Kansas state university separate state agency for purpose of governor's budget report and related legislative measures; title for such purpose.

75-3717d.
Extension systems and agricultural research programs of Kansas state university separate state agency for purpose of governor's budget report and related legislative measures; title for such purpose.
For the purpose of preparation of the governor's budget report and related legislative measure or measures for submission to the legislature, the extension systems and agriculture research programs of Kansas state university shall be considered a separate state agency and shall be titled for such purpose as the "Kansas State University — Extension Systems and Agriculture Research Programs." The budget estimates and requests of such systems and programs shall be presented as a state agency separate from Kansas state university, and such separation shall be maintained in the budget documents and reports prepared by the director of the budget and the governor, or either of them, including all related legislative reports and measures submitted to the legislature.
History:
L. 1991, ch. 271, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3717e Pooled money investment board separate state agency for purpose of preparation of governor's budget report and related legislative measures; title for such purpose.

75-3717e. Pooled money investment board separate state agency for purpose of preparation of governor's budget report and related legislative measures; title for such purpose.
For the purpose of preparation of the governor's budget report and related legislative measure or measures for submission to the legislature, the pooled money investment board established in K.S.A. 75-4221a, and amendments thereto, shall be considered a separate state agency and shall be titled for such purpose as the "pooled money investment board." The budget estimates and requests of such board shall be presented as from a state agency separate from the state treasurer and such separation shall be maintained in the budget documents and reports prepared by the director of the budget and the governor, or either of them, including all related legislative reports and measures submitted to the legislature.
History:
L. 2016, ch. 47, § 1; May 12.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3718 Continuous budget planning; revision; notice and hearing; judicial branch budget estimate not subject to revision.

75-3718.
Continuous budget planning; revision; notice and hearing; judicial branch budget estimate not subject to revision.
(a) The director of the budget shall have in continuous process and revision a tentative budget for the coming years, in the light of direct studies of the operations, plans and needs of the state agencies and of the existing and prospective sources of revenue. Except as otherwise provided by this section, after summarizing estimates of funds which may be available and the estimated requirements for the several state agencies, the director shall cause them to be reviewed in relation to the general financial condition and needs of the state and shall cause to be made such further inquiries and investigations, and such revision of the tentative budget, as the director may deem necessary.
(b) Not later than November 10 of each year, the director of the budget shall notify each state agency in writing of any revision of the agency's requests and the agency affected may request a hearing on such revision which request may be filed within 10 days after receipt of notice but, in any case, not later than November 20 of such year. If requested, the secretary of administration shall hold hearings on the tentative budget at which the administrative head of each state agency or the representative of such administrative head shall be entitled to be heard. The hearings provided for in this section shall be concluded not later than December 15 of such year.
(c) The director of the budget shall not revise the budget estimate for the judicial branch of state government that is submitted pursuant to K.S.A. 20-158, and amendments thereto.
History: L. 1953, ch. 375, § 18; L. 1955, ch. 373, § 1; L. 1972, ch. 332, § 76; L. 1979, ch. 290, § 2; L. 2003, ch. 99, § 21; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3718a Chairperson or representative of senate ways and means and house appropriations committees entitled to attend hearings on tentative budget; compensation and expense allowances.

75-3718a.
Chairperson or representative of senate ways and means and house appropriations committees entitled to attend hearings on tentative budget; compensation and expense allowances.
The chairperson of the senate ways and means committee and the chairperson of the house of representatives committee on appropriations shall be entitled to attend, or be represented by another member of such committees, at all hearings on the tentative budget prior to the convening of each regular legislative session. Each such chairperson or the representative of such chairperson, shall receive compensation and travel expenses and subsistence expenses or allowances as provided in K.S.A. 75-3212 and amendments thereto.
History: L. 1955, ch. 373, § 2; L. 1963, ch. 281, § 2; L. 1968, ch. 208, § 13; L. 1987, ch. 196, § 18; February 19.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3718b Budget process; program service inventory; integrated budget fiscal process; performance-based budgeting system; contents; objectives; postsecondary educational institutions.

75-3718b. Budget process; program service inventory; integrated budget fiscal process; performance-based budgeting system; contents; objectives; postsecondary educational institutions.
(a) On or before January 14, 2019, the secretary of administration, in consultation with the division of the budget, the office of revisor of statutes and the Kansas legislative research department, shall implement a budget process that accomplishes the following objectives:
(1) A program service inventory, to be complete on or before January 9, 2017. Such inventory shall include, but not be limited to, the following:
(A) Identification of agency programs and subprograms by objective, function and purpose;
(B) the state or federal statutory citation authorizing those programs, if any;
(C) identification of programs that are mandatory versus discretionary;
(D) a history of the programs, including interaction with other agency programs and objectives;
(E) state matching or other federal financial requirements;
(F) prioritization of the level of all programs and subprograms; and
(G) the consequence of not funding the program or subprogram.
(2) An integrated budget fiscal process, to be complete on or before January 6, 2018. Such process shall institute common accounting procedures consistent with budget development, budget approval, budget submission, through actual expenditures by fund.
(3) A performance based budgeting system, to be completed on or before January 14, 2019. Such budgeting system shall include, but not be limited to, the following:
(A) Incorporation of various outcome based performance measures, for state programs; and
(B) enhancement of the capability to compare program effectiveness across multiple state and political boundaries.
(b) The provisions of this section shall not apply to postsecondary educational institutions that have implemented the performance agreement pursuant to K.S.A. 74-3202d, and amendments thereto.
History:
L. 2016, ch. 106, § 1; L. 2018, ch. 67, § 2; June 29.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3719 Incoming governor to receive assistance, information, staff and facilities relating to budget; attendance at budget hearings; compensation and expenses of incoming governor.

75-3719.
Incoming governor to receive assistance, information, staff and facilities relating to budget; attendance at budget hearings; compensation and expenses of incoming governor.
In case the incoming governor is a person other than the governor currently in office, the director of the budget shall report the budget estimates to such incoming governor immediately after the identity of the incoming governor is known, and the secretary of administration shall make available to him or her all information, staff, and facilities in the department of administration relating to the budget. Such incoming governor, or his or her representative, shall be entitled to attend all hearings on tentative budgets. Such incoming governor shall be compensated at the rate of one hundred dollars ($100) per day for each day spent in the city of Topeka in preparing for the assumption of official duties as governor plus actual traveling and necessary expenses incurred in connection therewith. All officers and employees of the department of administration shall render such incoming governor or his or her representative every practicable assistance in his or her consideration and revision of the tentative budget in process.
History:
L. 1953, ch. 375, § 19; L. 1972, ch. 332, § 77; L. 1980, ch. 277, § 6; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3720 Governor's budget report; printing; availability to public.

75-3720.
Governor's budget report; printing; availability to public.
(a) After the incoming governor has had an opportunity to review, amend and approve the tentative budget, it shall be known as the governor's budget report.
(b) The budget director shall cause the governor's budget report to be printed prior to the date the governor is required to submit the governor's budget report to the legislature in accordance with K.S.A. 75-3721. On such date, copies of the governor's budget report shall be presented to each member of the legislature and made available to the public.
History:
L. 1953, ch. 375, § 20; L. 1980, ch. 278, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3723 Same; annual, semiannual, quarterly or monthly statements of funds available.

75-3723.
Same; annual, semiannual, quarterly or monthly statements of funds available.
The director of the budget shall obtain from each state agency when subject to the allotment system as provided in this act, and it shall be the duty of the administrative head of such agency, to furnish upon forms prescribed by the director of the budget and in such detail and with such supplemental and supporting information as the director of the budget may require, the following:
(1) Thirty (30) days (or at such other time as requested by the director of the budget) before the beginning of the fiscal year, or before the effective date the agency is required to come under the allotment system, if it is different than the fiscal year, a statement of the funds estimated to become available, together with classifications of anticipated expenditures by month, quarter, semiannual or annual periods as determined.
(2) Thirty (30) days (or at such other time as requested by the director of the budget) before the beginning of the designated budget period (monthly, quarterly, semiannually or annually) of the fiscal year, and thirty (30) days (or at such other time as requested by the director of the budget) before the beginning of each budget period thereafter in the fiscal year, detailed statements of funds available, showing their sources and the specific purposes for which these funds are to be used.
These statements shall be coordinated with the statements required under subsection 1 of this section, and in each instance shall show that the agency will be able to keep within the funds available to it on an annual basis and to comply with the laws and any rules and regulations of the department.
History:
L. 1953, ch. 375, § 23; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3724 Same; allotment estimates.

75-3724.
Same; allotment estimates.
No appropriations to any state agency subject to the allotment system as provided in this act shall become available for expenditure until an allotment has been applied for on forms prescribed by the director of the budget and has been approved, increased or decreased and funds allotted as hereinbefore or hereinafter provided.
History:
L. 1953, ch. 375, § 24; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3725 Allotment plans and information to be available to director of accounts and reports.

75-3725.
Allotment plans and information to be available to director of accounts and reports.
The director of the budget, under rules and regulations adopted as provided in K.S.A. 75-3706, shall make available to the director of accounts and reports all information as to allotment plans and available funds as will assist the director of accounts and reports in recording, by funds and items, the amounts appropriated for, and the estimated revenues of each state agency, the amounts allotted and available for expenditure, the amounts of expenditure obligations authorized to be incurred, actual receipts and disbursements, actual balances on hand, and the unencumbered balances after deduction of all actual and authorized expenditures.
History: L. 1953, ch. 375, § 25; L. 1972, ch. 332, § 78; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3726a Transfer of items of appropriation.

75-3726a.
Transfer of items of appropriation.
It is the intention of this act to provide flexibility in appropriations subject to the conditions and limitations herein specified. Any state agency may, with the approval of the state finance council, transfer all or any part of one of its items of appropriation to another of its items of appropriation. The state finance council shall cause any transfer so approved to be made.
History:
L. 1975, ch. 449, § 1; April 18.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3726b Transfer of certain items of appropriation; attorney general.

75-3726b.
Transfer of certain items of appropriation; attorney general.
During any fiscal year, the attorney general may transfer all or any part of one of the attorney general's items of appropriation for the fiscal year from the state general fund to another of the attorney general's items of appropriation for the fiscal year from the state general fund for operating expenditures regarding interstate water rights. The attorney general shall certify each such transfer to the director of accounts and reports and shall transmit a copy of each such certification at the same time to the director of the budget and the director of the legislative research department. The provisions of this section shall not apply to any item of appropriation for the attorney general for the Kansas bureau of investigation.
History:
L. 2003, ch. 95, § 1; April 24.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3727a Director of accounts and reports; creation and administration of the division of accounts and reports.

75-3727a.
Director of accounts and reports; creation and administration of the division of accounts and reports.
There is hereby established within and as a part of the department of administration, a division of accounts and reports, the head of which shall be the director of accounts and reports. Under the supervision of the secretary of administration, the director of accounts and reports shall administer the division of accounts and reports. The director of accounts and reports shall be in the unclassified service under the Kansas civil service act and shall be appointed by the secretary of administration.
History:
L. 1972, ch. 332, § 5; L. 1984, ch. 323, § 16; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3727b Same; transfer of existing powers, duties and functions; preservation of orders and directives.

75-3727b.
Same; transfer of existing powers, duties and functions; preservation of orders and directives.
(a) All of the powers, duties and functions of the existing accounts and reports division and the controller are hereby transferred to and conferred and imposed, respectively, upon the division of accounts and reports and the director of accounts and reports created by this act, except as is herein otherwise provided.
(b) The division of accounts and reports and the director of accounts and reports created by this act shall be the successors in every way, respectively, to the powers, duties and functions of the accounts and reports division and controller in which the same were vested prior to the effective date of this act, except as herein otherwise provided. Every act performed in the exercise of such powers, duties and functions by or under the authority of the division of accounts and reports or director of accounts and reports created by this act, respectively, shall be deemed to have the same force and effect as if performed by the accounts and reports division or controller, respectively, in which such functions were vested prior to the effective date of this act.
(c) Whenever the accounts and reports division, or words of like effect, is referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the division of accounts and reports created by this act.
(d) Whenever the controller, or words of like effect, is referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the director of accounts and reports created by this act.
(e) All orders and directives of the controller or accounts and reports division in existence on the effective date of this act, shall continue to be effective and shall be deemed to be orders and directives of the director of accounts and reports or division of accounts and reports created by this act, until revised, amended, revoked or nullified pursuant to law.
(f) The division of accounts and reports and the director of accounts and reports created by this act, respectively, shall be continuations of the accounts and reports division created by K.S.A. 75-3727 and the controller provided to be appointed under K.S.A. 75-3703.
History:
L. 1972, ch. 332, § 6; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728 Accounting system; records and forms.

75-3728.
Accounting system; records and forms.
The director of accounts and reports shall formulate a system of central accounting and maintain centralized accounting records which shall include the general and controlling accounts of the state and which shall be co-ordinated with the accounting records maintained by state agencies. The state agencies shall maintain such uniform classification of accounts and reports as shall be prescribed by the director of accounts and reports and shall submit such reports and statements as may be required in order to carry out the provisions of this act. The director of accounts and reports shall design, revise and direct the use of accounting records and fiscal procedure and prescribe uniform classifications for receipts and expenditures for all state agencies. The accounting system shall be in accordance with accepted principles of governmental (fund) accounting and shall include both budgetary and proprietary (real) accounts. The director of accounts and reports shall prescribe the necessary forms to be used by the state agencies in connection with such accounting system.
The system shall provide records showing at all times by funds, accounts and other pertinent classifications, the amounts appropriated, the estimated revenues, actual revenues or receipts, the amounts available for expenditure, the total expenditures, the unliquidated obligations, actual balances on hand and the unencumbered balances of allotments or appropriations for each state agency.
The director of accounts and reports shall prescribe the necessary forms to be used by each county officer with reference to money to be received and transmitted to the state from any source in which the state may have an interest and it shall be the duty of every officer, assistant or employee of each county to use the forms of receipts, vouchers, classifications, reporting and accounting prescribed by the director of accounts and reports with reference to the conduct of state business and render such assistance as he or she may deem necessary in carrying out the provisions of this act.
History: L. 1953, ch. 375, § 28; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728a Write-off of accounts receivable and taxes receivable by state agencies; definitions.

75-3728a. Write-off of accounts receivable and taxes receivable by state agencies; definitions.
As used in this act, unless the context otherwise requires:
(a) "State agency" means any state office or officer, department, board, commission, institution, bureau or any other state authority which may lawfully request a state appropriation.
(b) "Head of a state agency" means the secretary of revenue, the secretary of administration, the secretary for children and families, the state board of regents, the chief executive officer of a state educational institution, the state board of education and the officer, board, commission or authority determined by the director of accounts and reports to have the chief policy making executive function of a state agency.
History:
L. 1974, ch. 365, § 1; L. 1996, ch. 261, § 6; L. 2014, ch. 115, § 336; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728c Write-off of accounts and taxes receivable by state agencies; rules and regulations.

75-3728c. Write-off of accounts and taxes receivable by state agencies; rules and regulations.
The secretary of administration shall adopt rules and regulations as provided in K.S.A. 75-3706, and amendments thereto, specifying the conditions that shall apply to the write-off of accounts receivable and taxes receivable. Any such rule and regulation may apply generally or be limited to receivables of certain state agencies or institutions or to certain classes of receivables.
History:
L. 1974, ch. 365, § 3; L. 1978, ch. 356, § 1; L. 2021, ch. 36, § 2; July 1.
Section was also amended by L. 2021, ch. 57, § 2, but that version was repealed by L. 2021, ch. 113, § 9.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728d Same; act governs write-offs after July 1, 1974; exception.

75-3728d.
Same; act governs write-offs after July 1, 1974; exception.
No account receivable or tax receivable of any state agency shall be written-off after the effective date of this act, except in accordance with the provisions of this act. This act shall not be deemed to apply to the write-off of accounts receivable or taxes receivable for which another procedure for write-off is provided by law.
History:
L. 1974, ch. 365, § 4; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728e Canteens, work therapy projects and benefit funds at state institutions; definitions.

75-3728e.
Canteens, work therapy projects and benefit funds at state institutions; definitions.
As used in this act, unless the context otherwise requires:
(a) "Canteen" means a retail store which offers for sale items of necessity, comfort and morale which otherwise are not accessible to persons in the environment of a state institution.
(b) "Canteen fund" means the moneys and other assets used for operation of a canteen.
(c) "Benefit fund" means the moneys and other assets available:
(1) To provide property, services or entertainment for persons in a state institution or in the legal custody of the secretary of corrections;
(2) to provide incentives for program and work participation and performance and other activities related to offender management for persons in the legal custody of the secretary of corrections; or
(3) for other purposes that benefit persons in a state institution or in the legal custody of the secretary of corrections.
(d) "Work therapy project" means a sheltered workshop or other similar vocational training activity provided by a state institution, whether on or off campus.
(e) "Work therapy fund" means the moneys and other assets used to operate a work therapy project for persons in a state institution.
(f) "State institution" means:
(1) Any institution as defined by K.S.A. 38-2302, K.S.A. 75-5202 or 76-12a01, and amendments thereto;
(2) the Kansas state school for the blind;
(3) the Kansas state school for the deaf; and
(4) the Kansas veterans' home and the Kansas soldiers' home, which are operated and administered by the commission on veterans affairs.
History:
L. 1974, ch. 405, § 1; L. 1990, ch. 317, § 1; L. 1993, ch. 41, § 1; L. 2001, ch. 106, § 1; L. 2006, ch. 169, § 123; January 1, 2007.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728f Same; funds; procedures for establishing and operating; moneys deposited in interest-bearing accounts; post audit.

75-3728f.
Same; funds; procedures for establishing and operating; moneys deposited in interest-bearing accounts; post audit.
(a) The superintendent, president or other chief administrative officer of any state institution may apply to the director of accounts and reports for authority to establish one or more canteens, canteen funds, work therapy funds or benefit funds in the institution supervised by such officer. The director of accounts and reports may authorize the establishment of any canteen, canteen fund, work therapy fund or benefit fund for which application is made under this section. The director of accounts and reports shall prescribe a system of accounts and accounting procedures to be used in the operation of canteens, work therapy projects and benefit funds. Canteens and work therapy projects may make purchases of personal property as provided in K.S.A. 75-3739, and amendments thereto.
(b) Moneys of canteen funds, work therapy funds and benefit funds shall be deposited in an account of a financial institution designated by the pooled money investment board. Such financial institution shall be:
(1) A bank, a savings and loan association or a federally chartered savings bank, which bank, association or savings bank is insured by the federal government or an agency thereof; or
(2) a credit union which is insured with an insurer or guarantee corporation as required under K.S.A. 17-2246, and amendments thereto.
Except as otherwise directed by the pooled money investment board, moneys of canteen funds, work therapy funds and benefit funds shall be placed in one or more interest-bearing accounts.
(c) The provisions of K.S.A. 75-4217, and amendments thereto, and the provisions relating to security of article 42 of chapter 75 of Kansas Statutes Annotated shall apply to accounts in banks, savings and loan associations, credit unions and federally chartered savings banks under this section.
(d) Interest earned on moneys invested under this section shall be prorated at least monthly according to procedures approved by the director of accounts and reports and credited to the appropriate canteen funds, work therapy funds and benefit funds from which they were invested.
(e) Canteen funds, work therapy funds and benefit funds shall be subject to post audit under the provisions of the statutes contained in article 11 of chapter 46 of Kansas Statutes Annotated.
History:
L. 1974, ch. 405, § 2; L. 1984, ch. 324, § 1; L. 1990, ch. 317, § 2; L. 2001, ch. 106, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728g Same; budget of institution; profits, disposition.

75-3728g.
Same; budget of institution; profits, disposition.
The annual budget requests of each institution which has a canteen, work therapy or a benefit fund shall contain canteen operations, work therapy project operations and benefit fund operations as separate activities, each of which shall be justified on the basis of recommended expenditures, estimated revenues and proposed distribution of profits. Profits of a canteen or a work therapy project or any part thereof may be retained in their respective funds or distributed to a benefit fund of the institution, in accordance with appropriation acts of the legislature.
History: L. 1974, ch. 405, § 3; L. 1990, ch. 317, § 3; March 29.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3728j Receivables accounting system; records and forms.

75-3728j.
Receivables accounting system; records and forms.
From and after July 1, 1979, the director of accounts and reports shall design, establish and implement a system of centralized accounting for receivables which shall be coordinated with the general and controlling accounts of the state and the accounting records maintained by the state agencies. All state agencies shall maintain such uniform classifications of accounts, notes and other categories of receivables and shall submit such reports and statements as may be prescribed by the director of accounts and reports and as may be required to implement and administer the receivables accounting system. The director of accounts and reports shall design, revise and direct the use of accounting records, prescribe the necessary forms and recording methods to be used in connection with the receivables accounting system. The receivables accounting system shall be operated in accordance with accepted principles of governmental accounting and as prescribed by the director of accounts and reports, shall include accounting for uncollected receivables and doubtful account balances, subject to established write-off procedures, and shall include standards for collection procedures and for collection and reporting of data necessary to analyze receivables data and the effectiveness of collection procedures. The system shall include preparation and reporting of data showing at all times, by funds, accounts and other pertinent classifications, the date of charges, types of charge, standard billing rates, amounts charged, other assessments, collections to date, adjustments and compromises of amounts due, accounts written off, abatements, balances due, status of collection activity, legal actions initiated, accounts assigned for collection, allowances for doubtful accounts and such other related matters as may be prescribed by the director of accounts and reports. As used in this section, "state agency" shall have the meaning ascribed thereto in K.S.A. 75-3701.
History:
L. 1979, ch. 275, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3729 Property of state; inventory records; periodic verification.

75-3729.
Property of state; inventory records; periodic verification.
The director of accounts and reports shall design, devise and direct the use of inventory records by all state agencies to show all fixed and movable property of the state. The records shall be based on a physical inventory and shall be charged with all subsequent purchases, manufacture of property or other methods of acquisition and shall be reduced by all property traded in, condemned or otherwise disposed of. The accuracy of such property record shall be verified periodically by actual inspection of such property by the state agency and shall be verified periodically by the division of accounts and reports. The state agencies may be required to take physical inventory of such properties annually and at such other times as the director of accounts and reports may direct.
History:
L. 1953, ch. 375, § 29; L. 1990, ch. 318, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3730 Obligations; how incurred and paid.

75-3730.
Obligations; how incurred and paid.
All commitments and claims shall be preaudited by the division of accounts and reports as provided in K.S.A. 75-3731. No payment shall be made and no obligation shall be incurred against any fund, allotment, or appropriation, except liabilities representing the expenses of the legislature, unless the director of accounts and reports shall first certify that his or her records disclose there is a sufficient unencumbered balance available in such fund, allotment, or appropriation to meet the same and until such commitment statements as may be required under rules and regulations established as provided in K.S.A. 75-3706, shall have been duly filed with the director of accounts and reports: Provided, In case of contracts or transactions where it is impracticable to comply with the foregoing requirements, the director of accounts and reports shall dispense therewith under such regulations so established as will insure the proper payment of such obligations.
History:
L. 1953, ch. 375, § 30; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3731 Examination and payment of bills, claims, refunds and other demands on state funds, authority of director of accounts and reports; payroll processing procedures; audit of receipt documents.

75-3731.
Examination and payment of bills, claims, refunds and other demands on state funds, authority of director of accounts and reports; payroll processing procedures; audit of receipt documents.
(a) Unless a claim is ordered paid by act of the legislature, the director of accounts and reports may refuse to pay any account, bill, claim, refund or demand on funds in the state treasury when the director determines that it is not a valid obligation or was not incurred in accordance with applicable laws and rules and regulations.
(b) Procedures for the processing of payrolls shall be prescribed by the director of accounts and reports, subject to the approval of the secretary of administration.
(c) The state treasurer shall transmit to the director of accounts and reports copies of all receipt documents showing all receipts received by the state treasurer. Such receipt documents shall be audited and examined by the director of accounts and reports.
History: L. 1953, ch. 375, § 31; L. 1968, ch. 311, § 1; L. 1990, ch. 318, § 3; L. 1994, ch. 274, § 10; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3731a Official hospitality; limitations on expenditures by executive branch agencies.

75-3731a.
Official hospitality; limitations on expenditures by executive branch agencies.
Subject to the approval of the secretary of administration, the director of accounts and reports may prescribe limitations and procedures relating to expenditures for official hospitality by agencies within the executive branch of state government.
History: L. 1982, ch. 338, § 1; April 29.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3732 Payment of claims, procedure.

75-3732.
Payment of claims, procedure.
(a) Subject to the provisions of K.S.A. 75-3731, and amendments thereto, the director of accounts and reports shall provide for the payment of accounts, bills, claims, funds and demands by issuing warrants drawn on the state treasurer or as an alternative, permissive method in the case of claims for salaries or wages, by utilizing procedures authorized by K.S.A. 75-5540, and amendments thereto. Except as authorized by subsection (c) and (d), the director of accounts and reports shall sign and the state treasurer shall cosign all such warrants for money before their delivery by the director of accounts and reports to the persons entitled thereto. Forms for such warrants shall be prescribed by the director of accounts and reports. The director of accounts and reports shall transmit to the state treasurer a duplicate copy of the director's record of all warrants issued by the director.
(b) When the claim as shown to be due any individual payee on any voucher submitted by an agency is less than $5, no warrant shall be issued except as approved by the director of accounts and reports. Claims for amounts less than $5 shall be paid by an agency from the agency's imprest fund or petty cash fund under procedures prescribed by the director of accounts and reports or as otherwise prescribed by the director.
(c) The director of accounts and reports may designate one or more persons to sign, on behalf of the director of accounts and reports, warrants which do not exceed $5,000 for the payment of prizes to the holders of valid winning lottery tickets or shares pursuant to K.S.A. 74-8712, and amendments thereto.
(d) The secretary of administration and the state treasurer may agree, in writing, to establish funds transfers pursuant to article 4a of chapter 84 of the Kansas Statutes Annotated for various categories of payments. In addition to the paper warrants described in subsection (a), the term warrant or state warrant as used in state law, shall also include payments pursuant to any funds transfers authorized pursuant to this subsection.
History: L. 1953, ch. 375, § 32; L. 1979, ch. 291, § 1; L. 1986, ch. 326, § 1; L. 1987, ch. 292, § 28; L. 1990, ch. 318, § 4; L. 1994, ch. 105, § 2; April 14.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3734 Federal funds received by state agencies.

75-3734.
Federal funds received by state agencies.
Federal funds received by or granted to any state agency shall be deposited in the state treasury and disbursed upon warrants issued by the director of accounts and reports and shall be subject to the fiscal controls imposed by this act, except:
(a) When federal laws or regulations of the federal agency making such funds available to the state prevent certain federal funds from being deposited, allocated or expended as provided by this act; or
(b) when authorized by the state treasurer and the director of accounts and reports and approved by the secretary of administration.
History:
L. 1953, ch. 375, § 34; L. 1997, ch. 131, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3735 Fiscal reporting and statistics.

75-3735.
Fiscal reporting and statistics.
The director of accounts and reports shall:
(1) At least annually, prepare reports as of the close of the preceding reporting period or fiscal year showing the financial condition of each fund as of the close of the respective periods and the transactions of each fund for such reporting period or fiscal year. Each report shall be summarized for the governor, and whenever possible, shall be prepared on a basis comparative to like preceding periods.
(2) File with the governor on or before December 31 of each year, a report of the financial transactions of the preceding fiscal year and of the financial condition of the state as of the end of that year. The report also shall include any comments and supplementary data deemed necessary. This report shall be made available to the legislature and the public.
(3) Receive and respond to requests for information as to the financial condition and operation of the state, either directly or in cooperation with any state agency.
(4) Compile statistics necessary for the budget and other statistics required by the secretary of administration.
History:
L. 1953, ch. 375, § 35; L. 2001, ch. 110, § 1; L. 2004, ch. 31, § 3; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3736 Reports by state and county agencies.

75-3736.
Reports by state and county agencies.
The director of accounts and reports shall require the submission of financial reports and statements by state agencies in such form and at such times as may be deemed necessary for the proper administration of this act and shall receive all financial reports, statements or exhibits from state agencies and county officials and perform certain duties required under statutes enumerated in K.S.A. 75-3753.
History:
L. 1953, ch. 375, § 36; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3737 Photographic copies of or reproduction of records; destruction of originals; evidence in judicial or administrative proceedings.

75-3737.
Photographic copies of or reproduction of records; destruction of originals; evidence in judicial or administrative proceedings.
In the regular course of business or activity of the department, the secretary of administration as the official custodian, may require the director of accounts and reports to keep or record any memorandum, writing, entry, print, representation or combination thereof, of any act, transaction, occurrence or event, by causing any or all of the same to be recorded, copied or reproduced by any photographic, photostatic, microfilm, micro-card, miniature photographic or other process which accurately reproduces or forms a durable medium for so reproducing the original, and thereafter the original, upon the approval of the secretary of administration, may be destroyed in the regular course of business after it has been on file in his or her office for a period of three years or more unless longer preservation of the item is required by law.
Such reproduction, when satisfactorily identified, is as admissible in evidence as the original itself in any judicial or administrative proceeding whether the original is in existence or not and an enlargement or facsimile of such production is likewise admissible in evidence if the original reproduction is in existence and available for inspection under direction of the court. The introduction of a reproduced record, enlargement or facsimile does not preclude admission of the original. Nothing in this section shall affect the admissibility of evidence permitted by K.S.A. 75-3505 to 75-3508, inclusive, or any amendments thereto.
History: L. 1953, ch. 375, § 37; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3737a Director of purchases; creation and administration of the division of purchases.

75-3737a.
Director of purchases; creation and administration of the division of purchases.
There is hereby established, within and as a part of the department of administration, a division of purchases, the head of which shall be the director of purchases. Under the supervision of the secretary of administration, the director of purchases shall administer the division of purchases. The director of purchases shall be in the unclassified service under the Kansas civil service act and shall be appointed by the secretary of administration.
History:
L. 1972, ch. 332, § 7; L. 1978, ch. 332, § 44; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3737b Same; transfer of powers, duties and functions; preservation of orders and directives.

75-3737b.
Same; transfer of powers, duties and functions; preservation of orders and directives.
(a) All of the powers, duties and functions of the existing purchasing division and the existing director of purchases are hereby transferred to and conferred and imposed, respectively, upon the division of purchases and the director of purchases created by this act, except as is herein otherwise provided.
(b) The division of purchases and the director of purchases created by this act shall be the successors in every way, respectively, to the powers, duties and functions of the purchasing division and director of purchases in which the same were vested prior to the effective date of this act, except as herein otherwise provided. Every act performed under the authority of the division of purchases or director of purchases created by this act, respectively, shall be deemed to have the same force and effect as if performed by the purchasing division or director of purchases, respectively, in which such functions were vested prior to the effective date of this act.
(c) Whenever the purchasing division, or words of like effect, is referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the division of purchasing created by this act.
(d) Whenever the director of purchases, or words of like effect, is referred to or designated by a statute, contract or other document, such reference shall be deemed to apply to the director of purchases created by this act.
(e) All orders and directives of the director of purchases or purchasing division in existence on the effective date of this act, shall continue to be effective and shall be deemed to be orders and directives of the director of purchases created by this act, until revised, amended, revoked or nullified pursuant to law.
(f) The division of purchases and director of purchases created by this act, respectively, shall be continuations of the purchasing division created by K.S.A. 75-3738 and the director of purchases provided to be appointed under K.S.A. 75-3703.
History:
L. 1972, ch. 332, § 8; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 37 - Department Of Administration › 75-3738 Powers and duties of the director of purchases.

75-3738.
Powers and duties of the director of purchases.
The director of purchases shall:
(a) Purchase, rent or otherwise provide for the furnishing of supplies, materials, equipment or contractual services for all state agencies.
(b) Have power to authorize any state agency to purchase directly certain specified supplies, materials, equipment or contractual services under prescribed conditions and procedures.
(c) Prescribe the manner in which supplies, materials and equipment shall be purchased, delivered and distributed.
(d) Prescribe the time, manner and authentication of making requisitions for supplies, materials, equipment and contractual services.
(e) Establish standards of quality and quantity and develop standard specifications in consultation with the several state agencies.
(f) Prescribe the manner of making chemical and physical tests of samples submitted with bids and samples of deliveries to determine compliance with specifications and the manner in which state agencies shall inspect all deliveries of supplies, materials and equipment.
(g) Prescribe the amounts and form of, accounting for and disposition of any deposit or bond required to be submitted with a bid or a contract and the amount of any such deposit or bond to be given for the faithful performance of a contract.
History:
L. 1953, ch. 375, § 38; L. 1963, ch. 432, § 1; L. 1972, ch. 332, § 79; L. 1983, ch. 290, § 3; L. 1986, ch. 327, § 4; L. 1987, ch. 341, § 4; L. 2003, ch. 114, § 3; July 1.