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19-229. Control of expenditures. The boards of county commissioners of the several counties of this state shall have exclusive control of all expenditures accruing, either in the publication of the delinquent tax lists, treasurer's notices, county printing, or any other county expenditures.

History: G.S. 1868, ch. 25, § 36; L. 1872, ch. 108, § 1; March 21; R.S. 1923, 19-229.

Source or Prior Law:

L. 1865, ch. 29, § 1.

Attorney General's Opinions:

Management by board of trustees created under county's home rule power. 80-59.

County commissioners; control of expenditures. 80-69.

County fairs; annual levy for fair association in urban area county; disbursement of funds. 81-1.

Charge and custody of jail; prisoners' meals. 81-190.

Ambulance service; limitations on expenditure of tax proceeds. 82-85.

County clerk; consolidation of statutory duties with another office. 82-135.

County commissioners; salaries and expenses. 83-4.

Sheriff; meetings and seminars; discretionary authority to send personnel. 84-53.

County commissioners; powers and duties; control of expenditures and printing. 85-57, 86-166.

Line item restriction of sheriff's budget. 87-14.

County commissioners' control over sheriff's budget. 87-37.

Publication of delinquent personal property tax statements; designation of newspaper. 89-67.

Home rule powers; expenditures; public purpose. 91-53.

Powers of county commission to reduce county treasurer's salary. 91-65.

Cemetery corporations; funding by counties. 91-75.

Extent of county commission's control over county attorney budget regarding personnel action. 92-158.

Reimbursement of attorney fees to county officer or employee in defense of criminal prosecution. 94-28.

County budget and expenditures; officers responsible for development of annual report and ongoing account of items credited monthly. 1999-18.

Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29.


1. Board has exclusive control of printing. Hundley v. Comm'rs of Finney Co., 2 Kan. App. 41, 42 P. 59; Comm'rs of Harper Co. v. The State, ex rel., 47 Kan. 283, 27 P. 997.

2. Other county officers have no authority to create county indebtedness. Comm'rs of Neosho County v. Stoddart, 13 Kan. 207, 211.

3. Commissioners may contract for printing at less than statutory rates. Quigley v. Comm'rs of Sumner Co., 24 Kan. 293.

4. Board may designate paper in which delinquent tax list published. Wren & Clawson v. Comm'rs of Nemaha Co., 24 Kan. 301.

5. Commissioners cannot bind successors on contract for county printing. Sheldon v. Comm'rs of Butler Co., 48 Kan. 356, 358, 29 P. 759.

6. Contract for county printing is not assignable without commissioners' consent. Campbell v. Sumner County, 64 Kan. 376, 67 P. 866.

7. Contract for publication of personal property statements held void. Brown v. The State, 73 Kan. 69, 84 P. 549.

8. Commissioners cannot enter into contract extending beyond their term of office. State, ex rel., v. Wyandotte County Comm'rs, 131 Kan. 747, 748, 293 P. 525.

9. Cited; special fund created by K.S.A. 8-145 not a county fund. Wyandotte County Comm'rs v. Ferguson, 159 Kan. 80, 83, 151 P.2d 694.

10. Claim for attorney's fee for representing election commissioner not approved by county commissioners; no recovery from county. Hackler v. Board of County Commissioners, 189 Kan. 697, 698, 369 P.2d 782.

11. Considered in proceeding for ouster of county commissioner. State, ex rel., v. Schroeder, 199 Kan. 403, 410, 412, 430 P.2d 304.

12. Cited; taxpayer's lack of standing to challenge expenditure of tax funds under K.S.A. 75-2005 examined. Crow v. Board of Shawnee County Comm'rs, 243 Kan. 287, 290, 755 P.2d 545 (1988).

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