19-27-2 Contributions and other re-
ceipts. (a) Each treasurer shall maintain a com-
plete record of all contributions as follows:

 (1)  A detailed account of all contributions, in-
cluding tickets or admissions to testimonials or
other political events which include;

 (A)  The full name and address of the person
making the contribution;

 (B)  The occupation of each individual contrib-
utor who contributes more than $150, or if the
individual contributor is not employed, then the
occupation of the contributor's spouse;

 (C)  A description of the contribution as cash,
check, in-kind, loan (including rate of interest,
term, guarantor, and endorser);

 (D)  The date received;

 (E)  The amount; and

 (F)  The cumulative amount given by the con-
tributor which is allocable to the primary or gen-
eral election period.

 (2)  The date, the amount, and a description of
each contribution of ten dollars ($10) or less for
which the name and address of the contributor is
not known, subject to the limitations of K.S.A. 25-
4154;

 (3)  The aggregate total of all contributions re-
ceived as the proceeds from the sale of political
materials and the date of each sale and a descrip-
tion of the materials sold;

 (b)  Each treasurer shall keep an account of all
other receipts, including:

 (1)  The full name and mailing address of a per-
son making the payment;

 (2)  A description of the receipt reflecting
whether it is a rebate, refund, or other miscella-
neous receipt;

 (3)  The date received; and

 (4)  The amount of the receipt.

 (c)  Each treasurer shall either:

 (1)  Photocopy each contribution (or ``other re-
ceipt'') in the form of a check, money order or
similar instrument in the amount of fifty dollars
($50) or more and shall keep all deposit slips with
the photocopies of the checks to which they re-
late; or

 (2)  In the alternative, each treasurer shall, at
the request of the commission, arrange with a de-
pository or other person to provide the commis-
sion with these photocopies at the treasurer's ex-
pense. In addition, when necessary, each
treasurer shall arrange with his or her depository
to permit the commission access to the deposi-
tory's records of any contributions (or ``other re-
ceipt'') in the form of a check, money order or
similar instrument at the treasurer's expense.

 (d)  Cash and in-kind contributions and other
cash and in-kind receipts in an amount of ten dol-
lars ($10) or more shall be accounted for by writ-
ten receipt, the original of which shall be kept by
the treasurer. These receipts shall include the full
name and address of the person making the con-
tribution or payment, the date and the amount.
Each receipt shall be signed by the treasurer or
the treasurer's agent. If the contribution is an in-
kind contribution, a complete description shall be
attached to the receipt.

 (e)  All treasurers or committees that maintain
a payroll deduction, dues, checkoff or comparable
system for political contributions shall keep suf-
ficient supporting documentation to fully substan-
tiate each contribution or transfer to the commit-
tee. (Authorized by K.S.A. 1991 Supp. 25-4119a;
implementing K.S.A. 25-4147, K.S.A. 1991 Supp.
25-4148 and 25-4148a; effective, E-76-56, Nov.
26, 1975; effective, E-77-20, May 1, 1976; effec-
tive Feb. 15, 1977; amended, E-77-29, June 3,
1976; amended, E-77-47, Sept. 30, 1976;
amended, E-79-24, Sept. 21, 1978; amended May
1, 1979; amended May 1, 1980; amended May 1,
1981; amended May 1, 1982; amended June 22,
1992.)