Record of receipts, expenditures and accounts

19-311. Record of receipts, expenditures and accounts. The county clerk of each county of this state shall keep a book in which he shall keep the receipts and expenditures of his county, and all accounts of his county with the different county, township, district, and other officers. History: G.S. 1868, ch. 25, § 50; October 31; R.S. 1923, 19-311. Attorney General's Opinions: County clerk; consolidation of statutory duties with another office. 82-135. County clerks; records and accounts. 83-149. County budget and expenditures; officers responsible for development of annual report and ongoing account of items credited monthly. 1999-18. CASE ANNOTATIONS 1. County clerk is substantially auditor of the county. Amrine and Russell v. K.P.R.R. Co., 7 Kan. 178, 182. 2. Preparation of county payroll not a mandated statutory duty of the county clerk. Perry v. Board of Franklin County Comm'rs, 281 Kan. 801, 815, 132 P.3d 1279 (2006). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026