72-1177. Petty cash funds. (a) The board of education of any school district may authorize, by separate resolutions, the establishment of petty cash funds from which to make needed expenditures for school district purposes in emergencies.
Every such resolution shall specify the general purpose for which the petty cash fund is to be established, authorize an employee of the school district to administer the petty cash fund, and designate an amount of moneys, not to exceed $1,500, to be maintained in the petty cash fund.
(b) The employee authorized to administer any petty cash fund established by any resolution provided for in this section shall keep a record of all receipts and expenditures from the fund, and shall, from time to time, and at the end of each school year, prepare a statement for the board of education showing all receipts, expenditures, and the balance in the petty cash fund. The petty cash fund shall be replenished by payment from the appropriate funds of the school district to the petty cash fund upon proper claim. If the board of education is satisfied with the report, the board may restore the fund to its original amount. The fund shall be kept separate from all other funds and be used only for authorized expenditures and itemized receipts shall be taken for each expenditure. No part of the fund may be loaned or advanced against the salary of any employee. All employees entrusted with the administration of petty cash funds under authority of this statute shall be bonded by the school district.
History: L. 1959, ch. 308, § 2; L. 1968, ch. 226, § 1; L. 1969, ch. 352, § 1; L. 1977, ch. 257, § 1; L. 1983, ch. 241, § 1; July 1.
Structure Kansas Statutes
Article 11 - School District Board Of Education Powers And Duties
72-1132 Name and style of unified districts.
72-1133 Boards of education; president and vice-president; election; terms of office; duties.
72-1135 Clerk; appointment and duties.
72-1136 Treasurer; appointment and duties; surety bond required.
72-1139 Same; state board definition.
72-1140 Expenses of board of education members.
72-1141 Judgments against school districts; tax levy, use of proceeds.
72-1142 Legal successor of rights and powers; bequests and donations.
72-1144 Acquisition of real property under eminent domain power; conditions; procedures.
72-1145 Dues payments to Kansas association of school boards authorized.
72-1146 Contracts; indemnification or hold harmless provisions, void.
72-1147 Contracts; governed by Kansas law.
72-1148 Contracts; mandatory provisions.
72-1154 Criteria for use; alternative project delivery.
72-1155 Procedures; construction management at-risk projects.
72-1156 Bid proposals, other; open for public inspection.
72-1157 Parking lots excluded.
72-1161 Fiscal year of school districts.
72-1162 Annual budget and tax levy; certification.
72-1164 Profile of school district; contents; notice of availability.
72-1165 School district internet-based data reporting system.
72-1166 Compilation and report of expenditures; verification by department.
72-1167 Kansas uniform financial accounting and reporting act.
72-1169 Payments required to be paid by districts; insufficient revenues.
72-1170 Transfer of funds when school district in more than one county.
72-1174 Moneys derived from gifts or donations; transfers to community foundations.
72-1178 School activity funds.
72-1179 Special liability expense fund; uses of money.
72-1180 Special reserve fund; uses of money.
72-1181 Publication of certain financial and accountability reports; requirements.