19-63-3 What to report. (a) Expendi-
tures. When any lobbyist's total expenditures for
the reporting period exceed $100, the lobbyist
shall report the aggregate amount of all individual
expenditures of $2 and over made by the lobbyist
and by the lobbyist's employer, if the lobbyist is
the lobbyist most directly connected. The individ-
ual expenditures shall be reported according to
the following categories:

    (1)  expenditures for hospitality provided in the
form of food and beverage;

    (2)  expenditures for entertainment, gifts, hon-
oraria or payments to state officers and employ-

    (3)  expenditures for mass media communica-

    (4)  expenditures for recreation provided as

    (5)  expenditures for communication for the
purpose of influencing legislative or executive ac-
tion; and

 (6)  other reportable expenditures.

    A lobbyist shall be considered most directly
connected with an expenditure if the lobbyist in-
curs the debt, regardless of how the actual pay-
ment is made. The name and address of the lob-
byist's employer shall be listed for all reportable

    (b)  Entertainment, gifts, honoraria and pay-
ments. Entertainment, gifts, honoraria and pay-
ments made by the lobbyist's employer shall be
reported by the lobbyist if, by themselves or in
combination with entertainment, gifts, honoraria
or payments made by the lobbyist, the reporting
threshold is exceeded and if the lobbyist is the
lobbyist of the employer most directly connected
therewith. A lobbyist shall be considered most di-
rectly connected with entertainment, a gift, hon-
oraria or payment if the lobbyist reaches the
agreement for its acceptance, regardless of how
the underlying debt is paid. (Authorized by K.S.A.
1991 Supp. 46-253; implementing K.S.A. 1991
Supp. 46-269; effective, E-77-7, March 19, 1976;
effective, E-77-20, May 1, 1976; effective Feb. 15,
1977; amended May 1, 1980; amended May 1,
1984; amended June 22, 1992.)