19-27-1 Duty of treasurer. Each trea-
surer shall keep accounts and records of all con-
tributions and other receipts received and all ex-
penditures and other disbursements made by or
on behalf of the treasurer's candidate or commit-
tee, as well as all other transactions relating
thereto. A treasurer keeps such accounts and re-
cords if he or she does so directly or if another
person does so under the treasurer's continuing
supervision, authority and review. Whenever an
individual vacates the position of treasurer, the in-
dividual shall substantiate the accuracy of his or
her accounts and records to the succeeding trea-
surer on forms prescribed by the commission. The
term ``accuracy'' shall mean true, complete and
correct. The statement of substantiation shall be-
come a part of the succeeding treasurer's records.
(Authorized by K.S.A. 1980 Supp. 25-4106, 25-
4119a; implementing K.S.A. 1980 Supp. 25-4105,
25-4106; effective, E-76-56, Nov. 26, 1975; effec-
tive, E-77-20, May 1, 1976; effective Feb. 15,
1977; amended May 1, 1980; amended May 1,