K.S.A. 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, the senate committee on education and the house of representatives committee on education, 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.