The annual budget requests of each institution which has a canteen, work therapy or a benefit fund shall contain canteen operations, work therapy project operations and benefit fund operations as separate activities, each of which shall be justified on the basis of recommended expenditures, estimated revenues and proposed distribution of profits. Profits of a canteen or a work therapy project or any part thereof may be retained in their respective funds or distributed to a benefit fund of the institution, in accordance with appropriation acts of the legislature.
K.S.A. 75-3728g