Kansas Statutes Annotated

K.S.A. § 79-2934 (2026)

Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds

✓ current as of May 2026
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79-2934. Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds. The budget as approved and filed with the county clerk for each year shall constitute and shall hereafter be declared to be an appropriation for each fund, and the appropriation thus made shall not be used for any other purpose. No money in any fund shall be used to pay for any indebtedness created in excess of the total amount of the adopted budget of expenditures for such fund. Any balance remaining in such fund at the end of the current budget year shall be carried forward to the credit of the fund for the ensuing budget year. The clerk or secretary of each taxing subdivision or municipality shall open and keep an account of each fund, showing the total amount appropriated for each fund, and shall charge such appropriation with the amount of any indebtedness created at the time such indebtedness is incurred. If any indebtedness is reimbursed during the current budget year and the reimbursement is in excess of the amount which was shown as reimbursed expense in the budget of revenues for the current budget year, the charge made shall be reduced by the amount of the reimbursement.

No part of any fund shall be diverted to any other fund, whether before or after the distribution of taxes by the county treasurer, except as provided by law. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.

History: L. 1933, ch. 316, § 10; L. 1941, ch. 377, § 9; L. 1945, ch. 363, § 1; L. 1970, ch. 387, § 5; L. 1983, ch. 319, § 3; July 1.

Notes of Decisions
Cited in 5 cases, 1940–2020 · leading case: Duckworth v. City of Kansas City, 758 P.2d 201 (Kan. 1988).
Duckworth v. City of Kansas City, 758 P.2d 201 (Kan. 1988). “” The plaintiffs contend that the issuance of the loans by the City was made without appropriate standards and is unjust, discriminatory, and unconstitutional.”
Shouse v. Bd. of Cnty. Commissioners, 99 P.2d 779 (Kan. 1940). · cites it 2× “Under section 79-2934 the appropriation for each individual fund as set forth in the budget “shall not be used for any other purpose.”
Gonser v. Bd. of Cnty. Commissioners, 562 P.2d 102 (Kan. Ct. App. 1977). “K.S.A. 1976 Supp. 79-2934 states that: *63 “The budget as approved and filed with the county clerk for each year shall constitute and shall hereafter be declared to be an appropriation for each fund, and the appropriation thus made shall not be used for any other purpose.”
In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). “79-1801; K.S.A. 79-2934. A lower or higher valuation will call for a lower or higher levy to raise the budgeted amount, but the school district receives the revenues to fund its adopted budget.”
Farmers Bank & Trust v. Homestead Cmty. Dev. (Kan. Ct. App. 2020). “" K.S.A. 79-2934. "Any indebtedness incurred by the governing body or any officer .”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.