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Chapter 46
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Article 11
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46-1101
- Legislative post audit committee; membership; quorum; members required for action; officers; meetings; introduction of legislation.
46-1102
- Post auditor; appointment, removal, qualifications, compensation and expenses.
46-1103
- Division of post audit; within legislative branch; supervision by post auditor; budget; compensation of employees; criminal history record check.
46-1104
- Expenses and compensation of committee members; approval of vouchers and payrolls.
46-1106
- Financial-compliance audits of state agencies; audits of financial management practices of state treasurer and pooled money investment board; transition audits, state treasurer; examinations of books and accounts of state treasurer and director of accounts and reports; audit determinations and reports, disposition; prosecution of violations; access to records of state agencies and certain persons; duty of confidentiality.
46-1108
- Performance audits; additional fiscal audits; purposes of audits.
46-1109
- Audits on request of governor or legislators; direction of audit by committee; reimbursement of mileage expense of legislator requesting audit at presentation of report.
46-1112
- Definitions.
46-1113
- Audits under 46-1114 required when directed by post audit committee.
46-1114
- Additional financial-compliance or performance audits authorized at direction of post audit committee; persons subject to audit; access to records, limitations.
46-1115
- Failure 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.
46-1116
- Crime of failure to make records available for post audit defined and classified.
46-1117
- Venue for violations of 46-1116.
46-1118
- Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund.
46-1119
- Citation and construction of legislative post audit act.
46-1120
- Contract audit committee; membership; chairperson; created within division of post audit; compensation; vote required for action.
46-1120a
- Contract audit committee successor of abolished federal audit committee.
46-1121
- Notice 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.
46-1122
- Legislative post audit committee to specify who performs financial-compliance audit work at state agencies; contract audit committee to select firm or firms needed.
46-1123
- Procurement of firm or firms to perform financial-compliance audit; procedure.
46-1125
- Selection of firm or firms by contract audit committee; considerations.
46-1126
- Contracts for financial-compliance audits; professional liability insurance; responsibilities of selected firm.
46-1127
- Contract audit committee to monitor conduct of financial-compliance audit; written audit report; duty of confidentiality.
46-1128
- Confidentiality of audit reports, when; exceptions.
46-1129
- Confidentiality of responses to audit surveys; authorized use of information.
46-1130
- School district audit team.
46-1132
- Same; school district performance audits.
46-1133
- School district efficiency audits.
46-1134
- Security audit of Kansas lottery.