19-27-4 Maintenance, preservation and
inspection. (a) Maintenance. All accounts shall
be kept reasonably current at all times and shall
be completely current at the close of each re-
porting period.

    (b) Preservation. All accounts required to be
made and kept by this article (and all other ac-
counts a treasurer makes in the course of his or
her official duties) shall be preserved for a period
of six (6) years for an office with a four year term
or four (4) years for an office with a two (2) year
term and for party and political committees six (6)
years from the closing date of the reporting period
for which the account is kept by the treasurer. An
individual who vacates the position of treasurer by
reason of removal or resignation shall substantiate
the accuracy of his or her accounts and transfer
them to the succeeding treasurer. Upon the dis-
solution of a committee or the position of a can-
didate's treasurer, the last treasurer of record is
responsible for the preservation of the required

    (c) Inspection. The commission may inspect a
treasurer's accounts at any reasonable time and
place by giving written notice of the need to do
so. (Authorized by K.S.A. 1980 Supp. 25-4119a;
implementing K.S.A. 1980 Supp. 25-4105, 25-
4106; effective, 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, 1981.)