Kan. Admin. Regs. § 19-27-1
Each treasurer shall keep accounts and records of all contributions and other receipts received and all expenditures and other disbursements made by or on behalf of the treasurer's candidate or committee, as well as all other transactions relating thereto. A treasurer keeps such accounts and records if he or she does so directly or if another person does so under the treasurer's continuing supervision, authority and review. Whenever an individual vacates the position of treasurer, the individual shall substantiate the accuracy of his or her accounts and records to the succeeding treasurer on forms prescribed by the commission. The term "accuracy" shall mean true, complete and correct. The statement of substantiation shall become a part of the succeeding treasurer's records.
Kan. Admin. Regs. § 19-27-1