Brief (1)
SB 393, as amended, would revise the Kansas Governmental Operations Accountability Law (K-GOAL) and extend the law for an eight-year cycle. K-GOAL specifies which state agencies are subject to performance audits by the Legislative Division of Post Audit, as directed by the Legislative Post Audit Committee. Under the current law, the last state agencies are subject to K-GOAL in 2000.
The bill establishes a schedule for those agencies which will be subject to K-GOAL audits during the period of 2000-2007. The schedule established by SB 393 is by calendar year:
2000
Department of Administration
Department of Commerce and Housing
2001
Kansas Department of Health and Environment
Department of Agriculture
Kansas Water Office/Water Authority
2002
Kansas Department of Corrections
Juvenile Justice Authority
Public Safety Agencies
2003
Department of Social and Rehabilitation Services
Department on Aging
2004
Department of Education
State Board of Regents
2005
Kansas Corporation Commission
Department of Human Resources
2006
Department of Wildlife and Parks
2007
Kansas Department of Transportation
Kansas Department of Revenue
All agencies currently subject to audit under K-GOAL, except the State Conservation Commission, the Capitol Area Security Patrol, and the Kansas Public Employees Retirement System, would continue to be subject to K-GOAL. In addition, several agencies would be added to the law: the Juvenile Justice Authority, the public safety agencies, and the State Board of Regents.
The Senate Federal and State Affairs Committee amended the bill to delete new language which would have made "all officers and employees" of the named departments subject to audit. Another Senate Committee amendment makes the bill effective upon publication in the Kansas Register, rather than in the statute book.
The House Committee made technical amendments in certain verb tense usage, deleted the Judicial Branch from K-GOAL, and added a provision to reimburse legislators for expenses associated with travel to Topeka for audits in which they have an interest, but when they do not serve on the Post Audit Committee.
Background
The bill was introduced by the Legislative Post Audit Committee. Representative Wilk, who chaired the Legislative Post Audit Committee at the time SB 393 was introduced, presented testimony in support of the bill. He stated that he had appointed a subcommittee to consider the need for and usefulness of K-GOAL audits. The subcommittee recommended that the law be extended for another eight-year cycle. The subcommittee recommendation for continuing the K-GOAL audits was endorsed by the full Committee. The Legislative Post Auditor also testified in favor of SB 393. There was no testimony in opposition to the bill.
The fiscal note on SB 393 prepared by the Division of the Budget states that passage of the bill would have no fiscal effect on state revenues or expenditures as substantiated by each state agency responding to the request for fiscal information.
1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html