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Kansas Statutes

Article 11

Legislative Post Audit

46-1101Legislative post audit committee; membership; quorum; members required for action; officers; meetings; introduction of legislation 46-1102Post auditor; appointment, removal, qualifications, compensation and expenses 46-1103Division of post audit; within legislative branch; supervision by post auditor; budget; compensation of employees; contract employees; criminal history record check, who; fees 46-1104Expenses and compensation of committee members; approval of vouchers and payrolls 46-1106Audits of state agencies; audit determinations and reports, disposition; prosecution of violations; access to records of state agencies and certain persons; duty of confidentiality 46-1108Performance audits; additional fiscal audits; purposes of audits 46-1109Audits on request of governor or legislators; direction of audit by committee; reimbursement of mileage expense of legislator requesting audit at presentation of report 46-1112Definitions 46-1113Audits under K.S.A. 46-1114 required when directed by post audit committee 46-1114Additional audits authorized at direction of post audit committee; persons subject to audit; access to records, limitations 46-1115Failure to furnish information or material for audit by person entitled to receive state funds; withholding of funds; duties of post auditor and director of accounts and reports; certain contracts unimpaired 46-1116Crime of failure to make records available for post audit defined and classified 46-1117Venue for violations of K.S.A. 46-1116 46-1118Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund 46-1119Citation and construction of legislative post audit act 46-1120Contract audit committee; membership; chairperson; created within division of post audit; compensation; vote required for action 46-1120aContract audit committee successor of abolished federal audit committee 46-1122Legislative post audit committee to specify who performs audit work at state agencies; contract audit committee to select firm or firms needed 46-1123Procurement of firm or firms to perform an audit; procedure 46-1125Selection of firm or firms by contract audit committee; considerations 46-1126Contracts for audits; professional liability insurance; responsibilities of selected firm 46-1127Contract audit committee to monitor conduct of audit; written audit report; duty of confidentiality 46-1128Confidentiality of audit reports, when; exceptions 46-1129Confidentiality of responses to audit surveys; authorized use of information 46-1135Information technology audits 46-1137Evaluations of certain economic development incentive programs by the legislative division of post audit; schedule; scope; written reports; certain information to be provided to secretary of commerce for publication 46-1121Notice to post auditor of awards of federal financial assistance to state agencies; computation and reimbursement of federal audit service and other audit service costs to division; disposition of moneys received; expenditures from audit services fund 46-1130School district audit team 46-1132Same; school district performance audits 46-1133School district efficiency audits 46-1134Security audit of Kansas lottery 46-1136Performance audit of the Kansas public employees retirement system