Kan. Stat. § 80-1113
All books, papers, records, moneys and other assets belonging to any township disorganized under the provisions of this act shall be delivered by the officers thereof to the board of county commissioners. The board of county commissioners shall dispose of any assets of such township and shall dispose of the proceeds thereof in the manner hereinafter provided. If any township shall at the time of its disorganization have any outstanding indebtedness, the board of county commissioners shall place any moneys together with the proceeds of any assets of such township into a special fund which shall be used for the purpose of paying such indebtedness. Moneys in excess of that required for the payment of outstanding indebtedness shall be disposed of in like manner as that provided for the disposal of moneys of townships having no outstanding indebtedness at the time of their disorganization. If any township shall at the time of its disorganization have no outstanding indebtedness, the board of county commissioners shall, if all of the territory of such township is attached to a single township, place all moneys and proceeds of assets to the disorganized township into the treasury of the township to which it is attached, or if the territory of such township is attached to two or more townships all moneys and proceeds of assets of the disorganized township shall be disposed of in the manner provided by K.S.A. 80-102.
K.S.A. 80-1113