Kan. Stat. § 19-2693
Reports and documentation relating to all expenses paid by the director from the funds established pursuant to K.S.A. 19-2691 and 19-2692 shall be filed with the county controller at least monthly. The county department of administration shall devise adequate internal controls and procedures for administering the funds, and such controls and procedures shall be reviewed by an independent auditor. Each such fund shall be audited at the same time as funds of the county are audited and a report thereon shall be prepared for the county commissioners.
All contracts of the director with independent shows or promoters shall be approved by the board of county commissioners before the same are valid and binding on either party.
The director shall secure a bond with a surety company authorized to do business in Kansas in an amount required by the board of county commissioners, but the amount of such bond shall not be less than one hundred thousand dollars ($100,000).
K.S.A. 19-2693