Kansas Statutes
Article 11 - Legislative Post Audit
46-1123 Procurement of firm or firms to perform an audit; procedure.

46-1123. Procurement of firm or firms to perform an audit; procedure. (a) In the procurement of a firm or firms to perform an audit or audit work, the post auditor shall encourage firms engaged in the lawful practice of their profession to place their names on the list maintained by the post auditor of bidders to receive invitations for bid on post audit contracts.
(b) The post auditor shall establish specifications, with the advice of the head of each state agency to be audited, for the conduct by a firm or firms of the audit. The specifications shall be used in preparing invitations for bid and evaluating the bids received.
(c) For audits to be performed by a firm or firms, the post auditor shall issue an invitation for bid to all firms who have requested to be on the bidders' list and others who request a copy after notice in the Kansas register. The invitation shall request information on the firm's qualifications, the qualifications of staff to be assigned to the job, the firm's technical approach to the audit and the fee. The post auditor shall evaluate the bids received in response to the invitations and for each audit shall prepare a list of at least three and not more than five firms which are, in the opinion of the post auditor, qualified to perform such audit. Such list shall be submitted to the contract audit committee.
(d) Two or more separate audits may be combined by the contract audit committee for the purpose of procuring audit services for all such audits from a single firm, and in each such case such combined audits shall be construed to be a single audit for all purposes under K.S.A. 46-1123, and amendments thereto, and K.S.A. 46-1125 through 46-1127, and amendments thereto.
History: L. 1980, ch. 153, § 4; L. 1984, ch. 191, § 11; L. 2018, ch. 89, § 29; 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.