K.S.A. » Chapter 10
Kansas Statutes Annotated

K.S.A. § 10-1112 (2026)

Issuance of warrants and other evidences of indebtedness unlawful

✓ current as of May 2026
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10-1112. Issuance of warrants and other evidences of indebtedness unlawful. Unless otherwise provided in this act, it shall be unlawful after May 1, 1933, for the governing body of any municipality to create any indebtedness in excess of the amount of funds actually on hand in the treasury of such municipality at the time for such purpose, or to authorize the issuance of any order, warrant, or check, or other evidence of such indebtedness of such municipality in excess of the funds actually on hand in the treasury of such municipality at the time for such purpose.

History: L. 1933, ch. 319, § 12; March 31.

Notes of Decisions
Cited in 7 cases, 1937–2020 · leading case: Unified Sch. Dist. No. 207 v. Northland Nat'l Bank, 887 P.2d 1138 (Kan. Ct. App. 1994).
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Unified Sch. Dist. No. 207 v. Northland Nat'l Bank, 887 P.2d 1138 (Kan. Ct. App. 1994). · cites it 5× “” K.S.A. 10-1112. A provision of the act critical to the trial court and our decision is that any contract “which violates the provisions of this act, shall be void.”
State ex rel. Hecht v. City of Topeka, 293 P.3d 713 (Kan. 2013). · cites it 4× “K.S.A. 10-1112. Contracts entered into by municipalities in violation of the cash-basis law are void.”
McCraw v. City of Merriam, 26 P.3d 689 (Kan. 2001). “The City points to the language of K.S.A. 10-1112 and K.S.A. 10-1113 relating to “creating an indebtedness” to argue that it never submitted itself to a financial obligation so that the provisions of the Cash Basis Law could be triggered.”
Alderfer v. Bd. of Trs., 261 F. App'x 147 (10th Cir. 2008). “Kansas' cash-basis law makes it unlawful "for the governing body of any municipality to create any indebtedness in excess of the amount of funds actually on hand in the treasury of such municipality at the time for such purpose____" Kan. Stat. Ann. § 10-1112 . 2 . In the…”
Jayhawk Racing Props., LLC v. City of Topeka, 432 P.3d 678 (Kan. Ct. App. 2018). “" K.S.A. 10-1112. Any contract that violates the Cash-Basis Law is void.”
Patterson v. Bd. of Cnty. Commissioners, 66 P.2d 400 (Kan. 1937). · cites it 2× “Section 10-1112 reads: “Unless otherwise provided in this act, it shall be unlawful after May 1, 1933, for the governing body of any municipality to create any indebtedness in excess of the amount of funds actually on hand in the treasury of such municipality at the time for…”
Farmers Bank & Trust v. Homestead Cmty. Dev. (Kan. Ct. App. 2020). · cites it 4× “The municipality must keep a record of the debt and the "particular fund from which payment is to be made," and "any person contracting with the municipality shall be chargeable with knowledge of what such records contain.”
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