46-1118. Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund. (a) (1) Except as otherwise provided by statute, whenever the post auditor performs any additional audit work for any state agency to satisfy federal government requirements, and incurs costs in addition to those attributable to the operations of the division of post audit in performance of other duties and responsibilities, the post auditor shall make charges for such additional costs.
(2) The legislative post audit committee may authorize the post auditor to perform additional audit work at the request of a state agency. Upon the authorization and in accordance with the direction of the legislative post audit committee, the post auditor may make charges for costs incurred for the performance of such audit work.
(3) The furnishing of any such audit services by the division of post audit shall be a transaction between the post auditor and the state agency receiving such services and such transaction shall be settled in accordance with the provisions of K.S.A. 75-5516, and amendments thereto.
(b) All moneys received for reimbursement to the division of post audit under this section shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the audit services fund, which fund is hereby created in the state treasury. All expenditures from the audit services fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the post auditor or a person or persons designated by the post auditor.
History: L. 1976, ch. 232, § 1; L. 1977, ch. 186, § 5; L. 1980, ch. 153, § 12; L. 1987, ch. 200, § 1; L. 1988, ch. 184, § 4; L. 1992, ch. 218, § 10; L. 1993, ch. 9, § 1; L. 2001, ch. 5, § 156; L. 2012, ch. 74, § 1; L. 2014, ch. 54, § 3; L. 2018, ch. 89, § 27; 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.