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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.

Source or prior law:

75-503, 75-504.

Cross References to Related Sections:

Certain claims not submitted within same fiscal year, see 39-708a.

Claims for subsistence and travel expenses, see 75-3206(24).

Unauthorized expenditures, penalty, see 75-3026.

Certain claims not submitted within same fiscal year, see 39-708a, 44-575, 46-923, 65-1,135, 65-5a15, 75-52,126 and 75-6513.

Attorney General's Opinions:

Audit requirements under federal revenue sharing act. 80-24.

Exercise of state's right of setoff by director of accounts and reports. 80-244.

Payment by state agencies for costs of Kansas Performance Review Board. 2000-54.

CASE ANNOTATIONS

1. Writ of mandamus directing director of accounts and reports to pay vouchers for contested legislative election costs granted. Legislative Coordinating Council v. Stanley, 264 Kan. 690, 698, 715, 957 P.2d 379 (1998).


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