(a) On July 1, 1981, the balance of all funds appropriated and reappropriated to any of the state agencies or offices abolished by this act is hereby transferred to the Kansas water office and shall be used only for the purposes for which the appropriation was originally made.
(b) On July 1, 1981, liability for all accrued compensation or salaries of officers and employees who, immediately prior to such date, were engaged in the performance of powers, duties or functions of any state agency or office abolished or transferred by this act shall be assumed and paid by the Kansas water office established by this act.