19-27-3 Expenditures and other dis-
bursements. (a)  Each treasurer shall keep a de-
tailed account of all expenditures, including:

    (1)  The full name and address of a person to
whom the expenditure is made;

    (2)  The purpose of the expenditure;

    (3)  The date of the expenditure; and

    (4)  The amount of the expenditure.

    (b)  Each treasurer shall keep a detailed ac-
count of all other disbursements, including:

    (1)  The full name and address of the person to
whom the disbursement is made;

    (2)  The purpose of the disbursement;

    (3)  The date of the disbursement; and

    (4)  The amount of the disbursement.

    (c)  Each treasurer shall obtain and keep a re-
ceipted bill from the person to whom an expend-
iture or other disbursement is made, which bill
shall contain the information required in subsec-
tions (a) and (b) of this section. In lieu of a re-
ceipted bill the treasurer may keep the cancelled
check(s) showing payment(s) and the bill, invoice,
contract or other documentation of the transac-
tion containing the information required in sub-
sections (a) and (b) of this section.

    (d)  Each treasurer shall keep all cancelled
checks, void checks, cancelled deposit slips, and
bank statements in the order in which they are
received.

    (e)  When expenditures are made by payments
to advertising agencies, public relations firms, and
political consultants for disbursement to vendors,
each treasurer shall obtain and keep the docu-
mentation required by subsection (c) of this sec-
tion. The documentation shall in turn contain the
information required in subsection (a) of this sec-
tion for each vendor to which disbursements are
made by the advertising agency, public relations
firm, or political consultant. (Authorized by K.S.A.
25-4119a; implementing K.S.A. 25-4147; effec-
tive, E-76-56, Nov. 26, 1975; effective, E-77-20,
May 1, 1976; amended, E-77-47, Sep. 30, 1976;
effective Feb. 15, 1977; amended May 1, 1980;
amended May 1, 1982.)