AGO 1989-055.

• Case Date: May 01, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-055. May 1, 1989ATTORNEY GENERAL OPINION NO. 89-55Ted AyresGeneral Counsel Kansas Board of Regents 400 SW Eighth Suite 609 Capitol Towers Topeka, Kansas 66603-3911 Re: Agriculture--County Extension Councils, Boards and Agents--Deposit of Moneys; Duties of Treasurers; Moneys Remaining in Account at the Conclusion of a Budgetary Year Synopsis: Funds derived from a tax levy made pursuant to K.S.A.1988 Supp. 2-610 et seq. must be dispersed to the extension council in accordance with the provisions of the statutes. Once such funds are properly levied and dispersed, the county does not possess authority at the conclusion of a budgetary year to mandate the return of remaining funds to the county merely because the funds were not entirely expended by the extension council. Cited herein: K.S.A.1988 Supp. 2-610; K.S.A. 2-612, 12-503a; 18-211; 18-212; 19-312; 19-318; 19-506; 19-508; 79-1807; 79-2934. * * * Dear Mr. Ayres: You request our opinion on whether the county treasurer can require the county extension council to refund moneys previously dispersed by the treasurer to the council. It is our opinion that the county treasurer may not require the county extension council to return previously dispersed funds. K.S.A. 2-610 et seq. provide mechanisms whereby county extension counsels are created and funded. K.S.A.1988 Supp. 2-610(b) sets forth the procedures whereby the extension council budget is established and a tax levied in order to provide funds to the extension council:

"The board of county commissioners shall make an appropriation and certify to the county clerk the amount of tax necessary to be levied on all tangible taxable property of the county sufficient to provide a program of county extension work. . . ."

K.S.A. 2-612 discusses how moneys received for the council shall be dispersed:

"All moneys received by the treasurer for the council or executive board shall be deposited by the treasurer in a bank or trust company designated by the executive board and authorized to receive public deposits. The treasurer shall pay out, on the warrant of the secretary of the executive board, or by a combination warrant check, in either case, signed by the chairperson of the executive board all moneys which shall come to the treasurer's hands for the use of the council or executive

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