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10-1112. Issuance of warrants and other evidences of indebtedness unlawful. Unless otherwise provided in this act, it shall be unlawful after May 1, 1933, for the governing body of any municipality to create any indebtedness in excess of the amount of funds actually on hand in the treasury of such municipality at the time for such purpose, or to authorize the issuance of any order, warrant, or check, or other evidence of such indebtedness of such municipality in excess of the funds actually on hand in the treasury of such municipality at the time for such purpose.

History: L. 1933, ch. 319, ยง 12; March 31.

Cross References to Related Sections:

Issuance of no-fund warrants, see 79-2938 through 79-2942.

Unauthorized or irregular warrants, see 10-810.

Law Review and Bar Journal References:

The municipal cash basis act, Claude I. DePew, 1 J.B.A.K. 291 (1933).

Unbudgeted items for payment of judgments, opinion of attorney general, 7 K.L.R. 235 (1958).

Any negotiated agreement would be invalid if it violated the cash basis school financing laws, Larry L. Deemer and Robert J. Fowks, 7 W.L.J. 291, 297 (1968).

Attorney General's Opinions:

Purchase of buildings by county mental health centers. 81-49.

Cash-basis law; liability; estimate in budget to cover creation of indebtedness; uniform procedure for payment of claims. 82-14.

Fire district governing body; powers; cash-basis law. 93-95.

Authority for determining compensation of hospital board members vested in county commissioners but hospital board may contract with hospital administrator. 1999-46.


1. Refunding of overdrawn funds held proper; purpose of act discussed. State, ex rel., v. Toy, 138 Kan. 166, 171, 23 P.2d 601.

2. Cited; tax-limitation law did not repeal K.S.A. 39-3a06 and 39-3a07. Millhaubt v. McKee, 141 Kan. 181, 184, 40 P.2d 363.

3. Teacher's contract creating indebtedness in excess of funds held void. Patterson v. Montgomery County Comm'rs, 145 Kan. 559, 562, 66 P.2d 400.

4. Inapplicable to warrants issued under K.S.A. 19-1503, 19-1504 and 19-1505. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 378, 381, 82 P.2d 84.

5. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 461, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.

6. Township's lease purchase contract for road machinery held invalid hereunder. J. D. Adams Co. v. Dor Township, 153 Kan. 623, 624, 625, 626, 627, 628, 631, 632, 113 P.2d 138.

7. School district's tuition claim against county not in county budget not payable. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 411, 413, 125 P.2d 383.

8. Contingent fee contract with lawyer to collect delinquent taxes valid. Edwards County Comm'rs v. Simmons, 159 Kan. 41, 57, 151 P.2d 960.

9. Whether lease-purchase agreement executed by municipality which violates cash-basis law (K.S.A. 10-1101 et seq.) is void examined. U.S.D. No. 207 v. Northland Nat'l Bank, 20 Kan. App. 2d 321, 326, 887 P.2d 1138 (1994).

10. City's lease agreement that was never approved by the affirmative votes was void and unenforceable in violation of the cash-basis law. State ex rel. Hecht v. City of Topeka, 296 Kan. 505, 293 P.3d 713 (2013).

11. Loan guaranty by city was evidence of indebtedness and void because cash-basis and budget law prohibit a city from creating indebtedness without funds on hand for such purpose. Farmers Bank & Trust v. Homestead Cmty. Dev., 58 Kan. App. 2d 877, 476 P.3d 1 (2020).

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