Kansas Statutes

Chapter 80: Townships And Township Officers

Article 4: Township Treasurer

Statutes:

• 80-401: Duties of treasurer.
• 80-402: Same; accounts; exhibit at annual meeting.
• 80-403: Same; verification; duplicate to county clerk.
• 80-404: Deposit of moneys; investment of idle funds.
• 80-405: Receipts and disbursements; quarterly statement; examination and approval.
• 80-406: Trustees to make statement of bills allowed; preservation.
• 80-407: Posting statements of treasurer.
• 80-408: Penalty for failure of treasurer or trustee to make statement or to perform duty.
• 80-409: Penalty for taking down or destroying statement.
• 80-410: Financial statement filed with county clerk; copies available for inspection; publication, exception.
• 80-411: Same; penalty for violation.

• 80-401: Duties of treasurer. The township treasurer shall receive and take charge of all moneys belonging to the township, or which are by law required to be paid to him or her, and shall pay out and account for the same upon orders drawn upon him or her by the township trustee, and shall discharge such other duties as may be required of him or her by law.

        History:   G.S. 1868, ch. 110, § 26; March 11; R.S. 1923, 80-401.

• 80-402: Same; accounts; exhibit at annual meeting. The township treasurer shall keep a true account of all moneys by him or her received by virtue of his or her office, and the manner in which the same have been disbursed, keeping a separate account with each fund, electronically or in a book to be provided at the expense of the township for that purpose, and shall exhibit such account, together with his or her vouchers, to the township auditing board at their annual meeting on the last Saturday of October in each year for adjustment and settlement.

        History:   G.S. 1868, ch. 110, § 27; L. 1885, ch. 168, § 12; L. 1886, ch. 140, § 3; L. 2007, ch. 39, § 3; July 1.

• 80-403: Same; verification; duplicate to county clerk. The account as provided for in the last preceding section shall be made out in duplicate, and shall be verified by affidavit that the same is in all respects true and correct, and that it contains the full and true amount of all moneys received by him or her during the full period of time for which he or she should make such statement; and one of such verified duplicates shall be filed forthwith by the treasurer in the office of the county clerk.

        History:   G.S. 1868, ch. 110, § 28; March 11; R.S. 1923, 80-403.

• 80-404: Deposit of moneys; investment of idle funds. In all townships the township treasurer shall deposit all public money coming into his or her hands in an official capacity in a bank which is a member of the federal deposit insurance corporation or a savings and loan association which is a member of the federal savings and loan insurance corporation within the county, the same to be designated by the township board. Such deposits shall be made in the name of such treasurer as such officer. Township moneys not immediately required for the purposes for which such moneys were collected or received may be invested in the manner provided by K.S.A. 12-1675.

        History:   L. 1911, ch. 333, § 1; R.S. 1923, 80-404; L. 1933, ch. 159, § 3; L. 1937, ch. 82, § 3; L. 1973, ch. 407, § 1; July 1.

• 80-405: Receipts and disbursements; quarterly statement; examination and approval. Every township treasurer shall keep, electronically or in a book provided for that purpose, a true account of all moneys received and disbursed by him or her by virtue of his or her office, specifying particularly the sources from which money has been received by him or her; and the person or persons to whom and the objects for which the same has been paid out by him or her; and he or she shall present to the township board, at their quarterly meeting in October, a full and correct itemized statement, duly signed and certified by him or her, of all moneys received and of all moneys paid out by him or her during the year, and he or she shall exhibit the vouchers therefor, which certified statement shall be on a blank provided for that purpose. Said report of said treasurer shall be carefully examined by the board, and when found correct shall be approved by them, and placed in charge of the township trustee.

        History:   L. 1898, ch. 39, § 1; L. 2007, ch. 39, § 4; July 1.

• 80-406: Trustees to make statement of bills allowed; preservation. The township trustee shall make a verified statement of all bills allowed by the township board for each year, ending with and including the regular quarterly meeting for October, stating particularly the person or persons to whom and the objects for which such bills were drawn; and he or she shall file and preserve such verified statement in his or her office.

        History:   L. 1898, ch. 39, § 2; March 1, 1899; R.S. 1923, 80-406.

• 80-407: Posting statements of treasurer. At each annual election for electing township officers the township trustees shall post up in a conspicuous place at each voting place in his or her township a certified copy of the township treasurer's statement provided for in K.S.A. 80-405, and also a certified copy of the trustee's statement required by K.S.A. 80-406. These statements shall be put up at the opening of the polls, and in the room in which election is held, and shall remain in place until the polls are closed, so that all voters may examine them.

        History:   L. 1898, ch. 39, § 3; March 1, 1899; R.S. 1923, 80-407.

• 80-408: Penalty for failure of treasurer or trustee to make statement or to perform duty. Any township treasurer or township trustee who shall willfully fail or refuse to make the statement or perform any duty required by this act shall be deemed guilty of a misdemeanor, and on conviction shall be punished by fine of not more than one hundred dollars, or by imprisonment in the county jail for not more than ninety days.

        History:   L. 1898, ch. 39, § 4; March 1, 1899; R.S. 1923, 80-408.

• 80-409: Penalty for taking down or destroying statement. If any township officer or other person shall willfully take down, deface or destroy any notice or statement or copy thereof required by K.S.A. 80-407 to be posted at any polling place, or shall by any means put or place such statement or copy out of plain view of the electors before the polls of the election are closed, he or she shall be deemed guilty of a misdemeanor, and on conviction shall be punished by a fine of not to exceed one hundred dollars, or imprisonment in the county jail for not to exceed ninety days.

        History:   L. 1898, ch. 39, § 5; March 1, 1899; R.S. 1923, 80-409.

• 80-410: Financial statement filed with county clerk; copies available for inspection; publication, exception. (a) The treasurer of each township shall file with the county clerk a duly verified full and detailed statement of the receipts, expenditures and liabilities of the township for the preceding calendar year, on or before January 31 of the succeeding year.

        (b)   The treasurer of each township having an annual budget exceeding $25,000 shall publish, or cause to be published, in a newspaper of general circulation in the township immediately following the annual settlement in December of each year, a summary which shows totals for categories of the receipts, expenditures and liabilities of such township for the year ending at the time of such annual settlement. Such publication shall include a notice that a detailed statement of such receipts, expenditures and liabilities is available for public inspection at the county clerk's office. Copies of the statement shall be made available upon request.

        (c)   The treasurer of the township shall file with the county clerk a full and detailed statement of the amount of money paid to each member of the township board pursuant to K.S.A. 80-207, and amendments thereto, during the preceding calendar year, on or before January 31 of the succeeding year.

        History:   L. 1913, ch. 332, § 1; R.S. 1923, 80-410; L. 1984, ch. 371, § 3; L. 1996, ch. 184, § 8; L. 1997, ch. 74, § 1; L. 1998, ch. 135, § 2; July 1.

• 80-411: Same; penalty for violation. Any township treasurer violating any of the provisions of this act shall be deemed guilty of a misdemeanor, and upon the conviction thereof shall be subject to a fine of not less than twenty-five dollars nor more than one hundred dollars, or by imprisonment in the county jail not less than thirty days nor more than ninety days, or by both such fine and imprisonment, for each offense.

        History:   L. 1913, ch. 332, § 2; April 30; R.S. 1923, 80-411.