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Minutes for HB2747 - Committee on Appropriations
Short Title
Abolishing the division of post audit within the legislative branch and creating the post audit division within the state treasurer's office.
Minutes Content for Wed, Mar 14, 2018
Chairman Waymaster opened the hearing on the bill.
Zack Fridell, Office of the Revisor of Statutes, presented the bill brief (Attachment 2). The bill would abolish the division of post audit within the legislative branch and create the post audit division within the state treasurer's office.
Representative Jones presented testimony as a proponent of the bill (Attachment 3). The bill would give the audit function greater autonomy and keep accountability to the electorate, not the policy makers.
Representative Jones responded to questions from committee members. The Division of post audit would be a new division of the state treasurer's office, and the state treasurer would provide oversight of the division and assigns audits.the treasurer would become the state auditor. He stated that the Legislative Post Audit (LPA) committee would be abolished and replaced by the state audit committee and would no longer direct audits but suggest audits to the state treasurer. This bill would not affect those audits that are statutorily required, he noted. Discussion followed regarding requesting of audits and reporting procedures for the audit summaries. Presently, the Legislative Post Audit primarily conducts more policy than financial driven audits, he noted. JG Scott, Legislative Research Department stated that audits required by the Legislature are paid by State General Fund (SGF), and special revenue funds are used for all other audits. It was noted that the LPA has been recognized nationally in recent years for their compliance and financial audits, as requested by the Legislature and administration. Concern was expressed that the treasurer's position is an elected official.
Justin Stowe. Legislative Post Audit, presented testimony in neutral position of the bill, (Attachment 4). He stated that the LPA is a non-partisan audit arm of the Kansas Legislature. The provisions of the bill would leave the Kansas Legislature without its own audit function and could potentially change the focus of the state's performance audits, and would provide an elected official with access to a wide variety of confidential records through the audit function.
Jake LaTurner, Kansas State Treasurer, provided written neutral testimony (Attachment 5). It was noted that the treasurer's office did not request the bill, but would carry out the legislature's directive.
Chairman Waymaster closed the hearing on the bill.
