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. Whenever any person fails to make any books, accounts, contracts or records, files, documents and correspondence, confidential or otherwise, related to any of the foregoing available to the post auditor or to a firm performing any audit or audit work under the legislative post audit act or to any officer or employee of the division of post audit or of such firm within 30 days after a request therefor by the post auditor or firm or any such officer or employee of the post auditor or of such firm, and such person is entitled under any other statute to receive any state funds, such funds shall be withheld until such person has fully complied with such request. Whenever state funds are to be withheld under this section, the post auditor shall give written notice thereof to the director of accounts and reports, and such director shall issue no warrant for payment of state funds to such person until the post auditor has given such director written notice that such person has acceded to the request of the post auditor. The provisions of this section shall not affect any contract entered into prior to the effective date of this act to the extent that any impairment of such contract occurs.
History: L. 1974, ch. 215, § 4; L. 1984, ch. 191, § 5; L. 2018, ch. 89, § 25; July 1, 2019.
Structure Kansas Statutes
Article 11 - Legislative Post Audit
46-1102 Post auditor; appointment, removal, qualifications, compensation and expenses.
46-1104 Expenses and compensation of committee members; approval of vouchers and payrolls.
46-1108 Performance audits; additional fiscal audits; purposes of audits.
46-1113 Audits under 46-1114 required when directed by post audit committee.
46-1116 Crime of failure to make records available for post audit defined and classified.
46-1117 Venue for violations of 46-1116.
46-1119 Citation and construction of legislative post audit act.
46-1120a Contract audit committee successor of abolished federal audit committee.
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.
46-1128 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.