The director of the budget, under rules and regulations adopted as provided in K.S.A. 75-3706, shall make available to the director of accounts and reports all information as to allotment plans and available funds as will assist the director of accounts and reports in recording, by funds and items, the amounts appropriated for, and the estimated revenues of each state agency, the amounts allotted and available for expenditure, the amounts of expenditure obligations authorized to be incurred, actual receipts and disbursements, actual balances on hand, and the unencumbered balances after deduction of all actual and authorized expenditures.
K.S.A. 75-3725