Kansas Statutes
Article 11 - Legislative Post Audit
46-1108 Performance audits; additional fiscal audits; purposes of audits.

46-1108. Performance audits; additional fiscal audits; purposes of audits. Audits shall be performed by the post auditor only on the direction of the legislative post audit committee. The legislative post audit committee may direct the post auditor to perform additional audits or audit work described in K.S.A. 46-1106, and amendments thereto, of any state agencies, or may direct that any additional audit of a state agency shall be performed to accomplish other objectives than those specified pursuant to K.S.A. 46-1106, and amendments thereto. The legislative post audit committee may direct that any such additional audits shall be conducted to determine:
(a) Whether any state agency is carrying out only those activities or programs authorized by the legislature; or
(b) whether the programs and activities of a state agency, or a particular program or activity, is being efficiently and effectively operated; or
(c) whether any new activity or program is being efficiently and effectively implemented in accordance with the intent of the legislature; or
(d) whether there is a need for change in any authorized activity or program of a state agency; or
(e) whether any reorganization of a state agency, or group of state agencies, is needed or justified to accomplish the results of programs or activities authorized by the legislature; or
(f) any combination of the purposes specified in this or any other section of the legislative post audit act.
History: L. 1971, ch. 185, § 8; L. 1976, ch. 232, § 4; L. 1988, ch. 184, § 2; L. 2018, ch. 89, § 22; July 1, 2019.

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Structure Kansas Statutes

Kansas Statutes

Chapter 46 - Legislature

Article 11 - Legislative Post Audit

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; contract employees; criminal history record check, who; fees.

46-1104 Expenses and compensation of committee members; approval of vouchers and payrolls.

46-1106 Audits of state agencies; 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 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.

46-1122 Legislative post audit committee to specify who performs audit work at state agencies; contract audit committee to select firm or firms needed.

46-1123 Procurement of firm or firms to perform an audit; procedure.

46-1125 Selection of firm or firms by contract audit committee; considerations.

46-1126 Contracts for audits; professional liability insurance; responsibilities of selected firm.

46-1127 Contract audit committee to monitor conduct of 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.

46-1135 Information technology audits.

46-1136 Performance audit of the Kansas public employees retirement system.

46-1137 Evaluations of economic development incentive programs by post auditor as directed by legislative post audit committee; schedule; scope; written reports; certain information to be provided to secretary of commerce for publication.