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79-2934. Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds. The budget as approved and filed with the county clerk for each year shall constitute and shall hereafter be declared to be an appropriation for each fund, and the appropriation thus made shall not be used for any other purpose. No money in any fund shall be used to pay for any indebtedness created in excess of the total amount of the adopted budget of expenditures for such fund. Any balance remaining in such fund at the end of the current budget year shall be carried forward to the credit of the fund for the ensuing budget year. The clerk or secretary of each taxing subdivision or municipality shall open and keep an account of each fund, showing the total amount appropriated for each fund, and shall charge such appropriation with the amount of any indebtedness created at the time such indebtedness is incurred. If any indebtedness is reimbursed during the current budget year and the reimbursement is in excess of the amount which was shown as reimbursed expense in the budget of revenues for the current budget year, the charge made shall be reduced by the amount of the reimbursement.

No part of any fund shall be diverted to any other fund, whether before or after the distribution of taxes by the county treasurer, except as provided by law. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.

History: L. 1933, ch. 316, § 10; L. 1941, ch. 377, § 9; L. 1945, ch. 363, § 1; L. 1970, ch. 387, § 5; L. 1983, ch. 319, § 3; July 1.

Law Review and Bar Journal References:

Amendment of 1941 mentioned, Fred E. Gulick, 14 J.B.A.K. 100, 103 (1945).

Discussed in 7 K.L.R. 234, 235 (1958), a county, acting as self-insuror under workmen's compensation act, can create a reserve fund with which to pay future compensation claims.

"Cooperation By Contract: Interlocal Agreements," Theresa Marcel Nuckolls, 59 J.K.B.A. No. 3, 25, 28 (1990).

Attorney General's Opinions:

Counties; public improvements; use of special maintenance funds. 80-167.

Use of funds derived from tax levy of maintenance and operation of hospital in third-class cities and townships. 80-170.

Interlocal cooperation; establishment of joint fund for future repairs. 81-233.

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

Maintenance of county-owned park roads. 82-219.

Ad valorem tax to be levied restricted by published proposed budget. 82-265.

Establishment of township funds—transfer of money between funds. 84-22.

Transfer of moneys from county general fund. 85-181.

Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1.

County commissioners; general fund tax levies; limitations on use. 88-65.

Tax levy to pay reappraisal costs. 88-94.

Shawnee county fair association; limit on tax levy for general expenses. 88-136.

Townships; corporate status; powers; limitation on tax levies; legal counsel. 88-138.

Duties of county extension council treasurers; moneys in account at end of budget year. 89-55.

Investment of public moneys by governmental subdivisions, units and entities. 89-109.

Municipal utilities plants; use, disposition and investment of revenues. 89-128.

County commissioners' authority over employment of assistants by county treasurer. 89-131.

Unlawful release, discharge, remission or commutation of taxes; interest and penalties owed by cities; claim for tax exemption to be filed annually. 91-6.

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

Funds raised from specific tax levy in excess of levy indebtedness should be deposited in general fund. 91-70.

Cemetery corporations; funding by counties. 91-75.

County hospitals; recruitment of staff; meaning of word "staff." 92-17.

Libraries; use of tax levy proceeds. 92-47.

Johnson county park and recreation district; use of tax levy proceeds. 92-112.

Transfer of budget items from sheriff's office to district court; court expenses payable by counties. 93-136.

County levies for maintenance of library to be deposited in separate fund; fund defined. 97-35.

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


1. Drainage district budget held irregular; failure to credit balances. Hawkins v. Gregory, 138 Kan. 477, 484, 26 P.2d 247.

2. Balances carried over; effect on budget for succeeding year discussed. Voshell v. Peterson, 142 Kan. 448, 451, 50 P.2d 941.

3. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251.

4. Purpose of act discussed; budgeted items are separate and distinct. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 465, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.

5. Act applies to liabilities created by statutes. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383.

6. School district's tuition claim against county not in county budget; claim cannot be paid. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383.

7. Payments to teachers under oral contracts for extra work held valid. Joint Consolidated School Dist. v. Johnson, 166 Kan. 636, 641, 203 P.2d 242.

8. Mentioned; county population classification change during budget year effective next year. State, ex rel., v. Board of County Commissioners, 180 Kan. 168, 174, 302 P.2d 542.

9. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102.

10. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 758 P.2d 201 (1988).

11. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 557, 757 P.2d 314 (1988).

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