Except as otherwise provided in any statute, any state agency which wishes to have an imprest fund may apply to the director of accounts and reports for permission to establish such a fund. The director of accounts and reports may, upon proper showing of need, grant permission to establish one or more imprest funds from moneys appropriated for such state agency in an amount approved by the secretary of administration. Every such imprest fund shall be permanent, but may be increased or decreased by approval of the secretary of administration.
K.S.A. 75-3075