Chapter 45.--PUBLIC RECORDS, DOCUMENTS AND INFORMATION
Article 2.--RECORDS OPEN TO PUBLIC
45-240.Recordkeeping requirements for certainnot-for-profit entities.(a) Each not-for-profitentity that receives public funds in an aggregated amount of $350 or moreper year shall be required todocument the receipt and expenditure of such funds.Subject to the provisions of subsection (b), each not-for-profit entity whichreceives public funds in an aggregated amount of $350 or more per year,shall, uponrequest, make available to any requester a copy ofdocumentation of the receipt and expenditure of suchpublic funds received by such not-for-profit entity. Ifsuch not-for-profit entity's accounting practice does notsegregate public funds from other fund sources, the not-for-profit entity'sentire accounting of its expendituresand receipts shall be open to the public.The reporting requirements of this section shall commence on the first dayof the fiscal year of such not-for-profit entity which occurs on or after July1, 2005, and continue for each fiscal year thereafter.
(b) (1) Except as provided in paragraph (3), any not-for-profit entity thatreceives public funds that is required bylaw or the terms of a grant, contract or other agreementto file a written financial report which includes thereceipt of public funds and the expenditure of suchfunds with an agency of the United States, an agency ofthis state or any political or taxing subdivision thereof,shall be deemed to have fulfilled the requirements ofthis section upon filing such report. Otherwise anitemized invoice or statement by the not-for-profit entityof the amount of public funds received and theexpenditure therefor shall be deemed to have compliedwith the requirements of this section when such itemizedinvoice or statement is filed with an agency of theUnited States, an agency of this state or any political ortaxing subdivision thereof, that provided the publicfunds to the not-for-profit entity.
(2) Any report referred to in paragraph (1) of thissubsection, shall be deemed to be a public record of theagency of this state or any political or taxing subdivisionthereof and subject to inspection or disclosure inaccordance with the Kansas open records act.
(3) Any not-for-profit entity which receives public fundsmay file in the office of the secretary of state or makeavailable for review in such not-for-profit entity's office,a copy of the detailed audit or accounting of publicfunds received by such not-for-profit entity.
(c) Each not-for-profit entity may charge and requireadvance payment of a reasonable fee for providingaccess to or furnishing copies of documentation of thereceipt and expenditure of public funds as required bythis section. Such fee shall be determined in the samemanner as for a public agency pursuant to K.S.A. 45-219and amendments thereto. A fee for copies ofdocumentation of the receipt and expenditure of publicfunds which is equal to or less than $.25 per page shallbe deemed a reasonable fee.
(d) The provisions of this section shall not apply to any:
(1) Health care provider;
(2) individual person;
(3) for profit corporation; or
(4) partnership.
(e) For the purposes of this section: (1) "Health careprovider" shall have the meaning ascribed to it in K.S.A.65-4915 and amendments thereto. Health care providershall also include any:
(A) Not-for-profit dental service corporationdoing business in this state pursuant to K.S.A.40-19a01 et seq. and amendments thereto;
(B) not-for-profit medical and hospitalcorporation doing business in this state pursuantto K.S.A. 40-19c01 et seq. and amendmentsthereto;
(C) indigent health care clinic as such term isdefined in K.S.A. 75-6102 and amendmentsthereto; and
(D) adult care home as such term is defined inK.S.A. 39-923 and amendments thereto.
(2) "Public funds" means any moneys receivedfrom the United States, the state of Kansas orany political or taxing subdivision thereof, orany officer, board, commission or agencythereof.
Chapter 45.--PUBLIC RECORDS, DOCUMENTS AND INFORMATION
Article 2.--RECORDS OPEN TO PUBLIC
45-240.Recordkeeping requirements for certainnot-for-profit entities.(a) Each not-for-profitentity that receives public funds in an aggregated amount of $350 or moreper year shall be required todocument the receipt and expenditure of such funds.Subject to the provisions of subsection (b), each not-for-profit entity whichreceives public funds in an aggregated amount of $350 or more per year,shall, uponrequest, make available to any requester a copy ofdocumentation of the receipt and expenditure of suchpublic funds received by such not-for-profit entity. Ifsuch not-for-profit entity's accounting practice does notsegregate public funds from other fund sources, the not-for-profit entity'sentire accounting of its expendituresand receipts shall be open to the public.The reporting requirements of this section shall commence on the first dayof the fiscal year of such not-for-profit entity which occurs on or after July1, 2005, and continue for each fiscal year thereafter.
(b) (1) Except as provided in paragraph (3), any not-for-profit entity thatreceives public funds that is required bylaw or the terms of a grant, contract or other agreementto file a written financial report which includes thereceipt of public funds and the expenditure of suchfunds with an agency of the United States, an agency ofthis state or any political or taxing subdivision thereof,shall be deemed to have fulfilled the requirements ofthis section upon filing such report. Otherwise anitemized invoice or statement by the not-for-profit entityof the amount of public funds received and theexpenditure therefor shall be deemed to have compliedwith the requirements of this section when such itemizedinvoice or statement is filed with an agency of theUnited States, an agency of this state or any political ortaxing subdivision thereof, that provided the publicfunds to the not-for-profit entity.
(2) Any report referred to in paragraph (1) of thissubsection, shall be deemed to be a public record of theagency of this state or any political or taxing subdivisionthereof and subject to inspection or disclosure inaccordance with the Kansas open records act.
(3) Any not-for-profit entity which receives public fundsmay file in the office of the secretary of state or makeavailable for review in such not-for-profit entity's office,a copy of the detailed audit or accounting of publicfunds received by such not-for-profit entity.
(c) Each not-for-profit entity may charge and requireadvance payment of a reasonable fee for providingaccess to or furnishing copies of documentation of thereceipt and expenditure of public funds as required bythis section. Such fee shall be determined in the samemanner as for a public agency pursuant to K.S.A. 45-219and amendments thereto. A fee for copies ofdocumentation of the receipt and expenditure of publicfunds which is equal to or less than $.25 per page shallbe deemed a reasonable fee.
(d) The provisions of this section shall not apply to any:
(1) Health care provider;
(2) individual person;
(3) for profit corporation; or
(4) partnership.
(e) For the purposes of this section: (1) "Health careprovider" shall have the meaning ascribed to it in K.S.A.65-4915 and amendments thereto. Health care providershall also include any:
(A) Not-for-profit dental service corporationdoing business in this state pursuant to K.S.A.40-19a01 et seq. and amendments thereto;
(B) not-for-profit medical and hospitalcorporation doing business in this state pursuantto K.S.A. 40-19c01 et seq. and amendmentsthereto;
(C) indigent health care clinic as such term isdefined in K.S.A. 75-6102 and amendmentsthereto; and
(D) adult care home as such term is defined inK.S.A. 39-923 and amendments thereto.
(2) "Public funds" means any moneys receivedfrom the United States, the state of Kansas orany political or taxing subdivision thereof, orany officer, board, commission or agencythereof.
Chapter 45.--PUBLIC RECORDS, DOCUMENTS AND INFORMATION
Article 2.--RECORDS OPEN TO PUBLIC
45-240.Recordkeeping requirements for certainnot-for-profit entities.(a) Each not-for-profitentity that receives public funds in an aggregated amount of $350 or moreper year shall be required todocument the receipt and expenditure of such funds.Subject to the provisions of subsection (b), each not-for-profit entity whichreceives public funds in an aggregated amount of $350 or more per year,shall, uponrequest, make available to any requester a copy ofdocumentation of the receipt and expenditure of suchpublic funds received by such not-for-profit entity. Ifsuch not-for-profit entity's accounting practice does notsegregate public funds from other fund sources, the not-for-profit entity'sentire accounting of its expendituresand receipts shall be open to the public.The reporting requirements of this section shall commence on the first dayof the fiscal year of such not-for-profit entity which occurs on or after July1, 2005, and continue for each fiscal year thereafter.
(b) (1) Except as provided in paragraph (3), any not-for-profit entity thatreceives public funds that is required bylaw or the terms of a grant, contract or other agreementto file a written financial report which includes thereceipt of public funds and the expenditure of suchfunds with an agency of the United States, an agency ofthis state or any political or taxing subdivision thereof,shall be deemed to have fulfilled the requirements ofthis section upon filing such report. Otherwise anitemized invoice or statement by the not-for-profit entityof the amount of public funds received and theexpenditure therefor shall be deemed to have compliedwith the requirements of this section when such itemizedinvoice or statement is filed with an agency of theUnited States, an agency of this state or any political ortaxing subdivision thereof, that provided the publicfunds to the not-for-profit entity.
(2) Any report referred to in paragraph (1) of thissubsection, shall be deemed to be a public record of theagency of this state or any political or taxing subdivisionthereof and subject to inspection or disclosure inaccordance with the Kansas open records act.
(3) Any not-for-profit entity which receives public fundsmay file in the office of the secretary of state or makeavailable for review in such not-for-profit entity's office,a copy of the detailed audit or accounting of publicfunds received by such not-for-profit entity.
(c) Each not-for-profit entity may charge and requireadvance payment of a reasonable fee for providingaccess to or furnishing copies of documentation of thereceipt and expenditure of public funds as required bythis section. Such fee shall be determined in the samemanner as for a public agency pursuant to K.S.A. 45-219and amendments thereto. A fee for copies ofdocumentation of the receipt and expenditure of publicfunds which is equal to or less than $.25 per page shallbe deemed a reasonable fee.
(d) The provisions of this section shall not apply to any:
(1) Health care provider;
(2) individual person;
(3) for profit corporation; or
(4) partnership.
(e) For the purposes of this section: (1) "Health careprovider" shall have the meaning ascribed to it in K.S.A.65-4915 and amendments thereto. Health care providershall also include any:
(A) Not-for-profit dental service corporationdoing business in this state pursuant to K.S.A.40-19a01 et seq. and amendments thereto;
(B) not-for-profit medical and hospitalcorporation doing business in this state pursuantto K.S.A. 40-19c01 et seq. and amendmentsthereto;
(C) indigent health care clinic as such term isdefined in K.S.A. 75-6102 and amendmentsthereto; and
(D) adult care home as such term is defined inK.S.A. 39-923 and amendments thereto.
(2) "Public funds" means any moneys receivedfrom the United States, the state of Kansas orany political or taxing subdivision thereof, orany officer, board, commission or agencythereof.
