79-2929a. (a) The governing body of any taxing subdivision or municipality which is subject to the budget law provisions of K.S.A. 79-2925 through 79-2936, and amendments thereto, which proposes to amend its adopted current budget during the year in which such budget is in effect, shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929, and amendments thereto, for the adoption of the original budget. In addition, such published budget shall show any proposed changes in the amount of expenditures, by fund. Any proposed increase in expenditures shall be balanced by previously unbudgeted increases in revenue other than ad valorem property taxes. A copy of the adopted amended budget shall be filed with the county clerk and with the director of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports.
(b) Whenever a clerical error in the calculation of the assessed valuation of any taxing subdivision or municipality which is subject to the provisions of K.S.A. 79-2925 through 79-2936, and amendments thereto, is discovered after the governing body has adopted the budget and prior to October 1, the governing body may amend such budget. Any budget amended pursuant to this subsection shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929, and amendments thereto, for the adoption of the original budget. A copy of such amended budget shall be filed with the county clerk and the director of the division of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports.
History: L. 1981, ch. 368, § 1; L. 1989, ch. 218, § 10; L. 1992, ch. 280, § 53; L. 2004, ch. 59, § 1; L. 2008, ch. 163, § 2; July 1.
Attorney General's Opinions:
Transaction of county business; reducing salaries of county officers; amending budget. 85-147.
Local ad valorem tax reduction fund; amended budget. 87-30.
County commissioners' control over sheriff's budget. 87-37.
Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1.
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.
CASE ANNOTATIONS
1. Township may not use cash-basis law to refuse to reimburse county for performing repairs to township road. Board of Marshall County Comm'rs v. Lincoln Township, 266 Kan. 355, 362, 970 P.2d 54 (1998).