Kan. Stat. § 75-1004b
There is hereby created in the state treasury, the intragovernmental printing service depreciation reserve fund. Transfers to the intragovernmental printing service depreciation reserve fund shall be made from the intragovernmental printing service fund on a monthly basis, the amounts thereof to be determined by the director of printing as charges for depreciation and obsolescence of state printing plant equipment and programs according to generally accepted accounting principles prescribed by the director of printing with the approval of the director of accounts and reports. All recoveries from the sale of surplus, obsolete or unused equipment, linotype metal or of other expenditures from this fund may be deposited in the intragovernmental printing service depreciation reserve fund. The director of accounts and reports shall transfer each month the amount so determined. No such transfer shall constitute a charge against or decrease in any expenditure limitation then in effect by any expenditure limitation act of the legislature on the intragovernmental printing service fund.
Expenditures from the intragovernmental printing service depreciation reserve fund may be made for equipment and programs needed for the operation of the state printing plant. Expenditures from the intragovernmental printing service fund and the intragovernmental printing service depreciation reserve fund shall be made in accordance with appropriation acts upon vouchers approved by the director of printing. K.S.A. 75-3702g and 75-3702h shall apply to the director of printing and the division of printing.
K.S.A. 75-1004b