Kansas laws related to budgeting

Kansas library laws are in Chapter 12, Article 1201+ of Kansas Statutes.
<http://tinyurl.com/bocyket>

K.S.A 12-1220 Establishing libraries
<http://tinyurl.com/bpkastk>

• “The [city council] governing body shall forthwith establish such library and is hereby authorized to and shall annually levy a tax for the maintenance of such library in such sum as the library board shall determine within the limitation fixed by law ….” 


• Librarians and several Kansas Attorney Generals interpret this to mean the library board, not the city council, determines how much money needs to be raised to support the library’s services. This interpretation is often not understood by mayors and city councils, the Kansas Attorney General has supported this opinion several times.


• A.G.O. 82-193: “Given the explicit statutory provision, we have no hesitancy in concluding that the amount of money to be raised through the imposition of a property tax to maintain a library established under the provisions of K.S.A. 12-1218 et. seq., is to be determined by the board of directors of the library, not the governing body of the municipality."

K.S.A. 12-1226 Treasurer, bonding and duties.
<http://tinyurl.com/c7n9bmb>

"... the treasurer of the library board shall give bond, in an amount fixed by the board and approved by the governing body of the municipality, for the safekeeping and due disbursement of all funds that may come into the treasurer's hands. The bonds shall be filed with the clerk of the municipality. Except where otherwise provided by law, the treasurer of the municipality shall pay over to the treasurer of the library board all funds collected for the maintenance of the library, and the treasurer of the library board shall pay out the funds on orders of the board signed by the secretary and chairperson thereof. Such treasurer shall keep an accurate record of all moneys received and disbursed thereby and make a report thereof to the library board monthly, or as often as the board requires."

K.S.A. 12-1258 Capital improvement fund
<http://tinyurl.com/czfg2hv>

• Libraries can transfer up to 10% of their general operating fund money into a savings account called “Capital Improvement Fund.” State law requires government bodies to spend their tax money rather than accumulating them in the bank. This statute allows libraries to make a small exception for the purpose of improving the library.


• This money is for “improving, furnishing, equipping, remodeling or making additions to the library.”


• Money from the capital improvement fund can be transferred back to the general operating fund.


• The amount in this fund and amounts expended from this fund must be shown in the library budget.

K.S.A. 12-1226 Signing checks
<http://tinyurl.com/c7n9bmb>

• “... the treasurer of the library board shall pay out the funds on orders of the board signed by the secretary and chairperson thereof.”


• Following this law, the new 2012 Standards for Public Libraries claims, “All checks issued by library require two signatures – The President and the Secretary of the library board”. I recommend following this standard. Treasurers can be a third signature if desired.

K.S.A. 10-1113 Cash Basis Law
K.S.A. 10-1121 Violation of Cash Basis Law
<http://tinyurl.com/cgpgo2w>
<http://tinyurl.com/cmbucau>

• K.S.A. 10-1113: Librarians and boards can't acquire indebtedness by spending or promising to spend more tax money than is in the bank.


• K.S.A. 10-1121: Violation of this act is cause for removal from office and fined from $10 to $1,000

Kansas Open Records Act

Responsibility: Attend all board meetings and ascertain that accurate records are kept on file at the library

2012 Standards for Kansas Public Libraries
6. Library financial records are maintained on file at the library and are available in accord with Kansas Open Records Act requirements.

Kansas Open Records Act K.S.A. 45-216 to 45-223

• Purpose of act: 45-216 declares that any person can inspect open records, except those exceptions defined by the act.


• Definitions: 45-217 


• Requests, responses, refusals: 45-218 says original copies of all records should be in the library and available on request as soon as possible. 


• Making copies: 45-219 


• Procedures for obtaining copies: 45-220 


• Records not required to be open: 45-221j; 45-221k 


• Penalties for violations: 45-223 

Procedures for following Open Records Act.

1. All original copies of records about the library should be kept in the library. They cannot leave the library without the written permission of the custodian of the record. 


2. Anyone can request these records any time the library is open. 


3. The original records should be provided as soon as possible and certainly no later than the third business day. 


4. If the record is not immediately available and the request is not made to the custodian on the record, then the name and location of the custodian of the record should be provided and the request should be passed to the custodian. 


5. If the custodian cannot provide the record immediately, the custodian shall give a detailed explanation of the cause of further delay and state the time and place the record will be available. 


6. Custodians may refuse requests for the following reasons:


• “Unreasonable burden in producing public records” upon agency 


• Repeated requests are intended to disrupt the work of the agency. This will require evidence. 


• Records providing information about staff and patrons and their use of the library, e.g., circulation records, attendance of programs. 


7. If copies are requested, the library can demand a written requests which include the person’s name, address and information needed to obtain the desired records. Written requests cannot be returned, delayed or denied on a technicality, other than the information is inadequate to obtain the record. 


8. If copies are requested, the library’s charges for copies cannot exceed the cost of furnishing copies.

Kansas laws about meetings

Responsibility: Attend all board meetings and ascertain that accurate records are kept on file at the library

K.S.A. 12-1224 Meetings
<http://tinyurl.com/cohc5ho>

• When new members are appointed [in May],


• the board should elect officers, and


• establish the place and time for future meetings.


• Special meetings can be called by the chairman or upon written requests by the majority of members.


• Unless waived, each member of the board is given two days before the meeting, written notice of special meeting stating the time and place and purpose of the meeting.


• Only business given as the reason for the special meeting can be conducted during the special meeting.

K.S.A. 75-4317 through 75-4320 Open Meetings Act
<http://tinyurl.com/c7qa75c>

• 75-4317: declares representative government is dependent on an informed electorate


• 75-4317a defines a meeting as any gathering of the majority of the board, in person or on the telephone, for interactive discussion of library business. “On the telephone” means conference calls involving a majority of the board or a series to calls, one at a time, to a majority of the board.


• 75-4318 requires public notices and giving agendas, if produced for the meeting, to anyone asking for an agenda.


• 75-4319 describes the circumstances and procedures for closed executive sessions


• 75-4320 describes penalties for violating this act.

See Closed Executive Sessions Procedures

Kansas Library Laws

Kansas laws about libraries are in Kansas Statutes Annotated, Chapter 12, Articles 1201+, <http://tinyurl.com/p6bfa4p>.

Kansas laws define several types of libraries. Use appropriate laws for your library.
> City, county, township: K.S.A. 12-1218 to 12-1230.
> Regional: K.S.A. 12-1231 to 12-1235
> District: K.S.A. 12-1236 to 12-1248.
> Urban county: K.S.A. 12-1254 to 12-1257.

Kansas library laws about:
- Library boards

- Board meetings & Kansas Open Meetings Act

- Kansas Open Records Act

- Funding

- Budgeting