2012 Kansas Statutes
Chapter 71 SCHOOLS - COMMUNITY COLLEGES
Article 2 ORGANIZATION, POWERS AND FINANCES OF BOARDS OF TRUSTEES
Section 71-211 Standardized and uniform chart of accounts; use required.
71-211. Standardized and uniform chart of accounts; use required. The director of accounts and reports, with the advice of the state board of regents and the legislative educational planning committee, shall prescribe a standardized and uniform chart of accounts for use by all community colleges. Such chart of accounts shall be compatible with the revenues and expenditures classification system developed by the national association of college and university business officers. The chart of accounts shall be adaptable to manual or automated systems, and use of such chart of accounts is hereby required for all community colleges.
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