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).