Kan. Stat. § 75-5255
The warden of each correctional institution shall annually, on the last day of June, close the warden's account, and on or before July 31 thereafter shall render to the secretary a full and true account of all moneys received by the warden on account of the correctional institution, and of all moneys expended by the warden for the use thereof, with sufficient vouchers for the same. To the several returns and accounts required to be rendered there shall be annexed an affidavit of the warden of the correctional institution, stating that the same are true in every respect, to the best of the warden's knowledge and belief. The warden shall make out and deliver monthly to the secretary a return of the property on hand, which return shall contain a full and complete exhibit of the affairs of the correctional institution at the date of its rendition, together with all the profits or increase by reason of the added labor of the inmates, or from any sources whatever. The warden shall also make and deliver to the secretary, on or before August 1 in every year, a report exhibiting a comprehensive view of the transactions of the correctional institution during the preceding year, and stating the number of inmates confined therein, the various kinds of business in which they are employed, the number employed in each branch, and the profits, if any, arising to the state therefrom.
K.S.A. 75-5255