Kan. Stat. § 75-5254
It shall be the duty of the warden of each correctional institution to keep a regular and correct account of all moneys received by the warden from every source by virtue of the warden's office, including all moneys taken from any inmate, or received as the proceeds of property taken from them, and of all sums paid by any inmate, and the persons to whom and the purposes for which the same were paid; and to make out and deliver to the secretary, monthly, under oath, a return of all moneys received and paid by the warden on account of the correctional institution during the preceding month, specifying from whom received and to whom paid, and on what account, and stating also the balance in the warden's hands at the time of rendering such account.
K.S.A. 75-5254