Generally, your understanding is correct. Organizations that receive and spend public funds, including sales tax money, are subject to certain open records requirements in Kansas. However, the rules differ depending on whether the organization is a public agency or a private nonprofit. [1, 2]
Kansas Open Records Act (KORA) for public agencies
The Kansas Open Records Act (KORA) applies to a "public agency," which is defined as:
• The state or any of its political or taxing subdivisions.
• Any other entity that is supported "in whole or in part by the public funds appropriated by the state or by public funds of any political or taxing subdivision." [3, 4, 5]
This definition covers all state agencies, cities, counties, and school districts, as well as many other entities that receive public money. However, it explicitly excludes any entity that receives public funds solely for payment of property, goods, or services. [1, 2, 6]
KORA requirements for nonprofits
A separate law, K.S.A. 45-240, requires nonprofits to provide certain records if they receive public funds.
• Threshold: A nonprofit entity (excluding healthcare providers) that receives more than $350 in public funds per year must document the receipt and expenditure of those funds.
• Requirements: The nonprofit must make this financial information available to the public.
• Public funds: For this law, public funds include money from the state, the United States, or any taxing subdivision. [2, 7]
The bottom line
• Public agencies, like cities and counties, are broadly subject to the Kansas Open Records Act for all their records, unless a specific exemption applies.
• Private nonprofits that receive public money, such as sales tax revenue, are required to make their financial records detailing the use of that money available to the public. [1, 2]
To be certain about a specific organization, it would depend on its classification (public agency vs. nonprofit) and how it receives the sales tax revenue. However, in either case, there is a legal mechanism for the public to access records concerning how that public money is spent. [1, 2]
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Henry McClure
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