75-1123. Municipal audit guide for certain audits; installation of standardized accounting system. In conducting examinations or audits provided for by K.S.A. 10-1208, 12-866, 13-1243, or 75-1122, and amendments thereto, the licensed municipal public accountant or certified public accountant so engaged shall follow the municipal audit and accounting guide, or the applicable portions thereof, prescribed by the director of accounts and reports. The municipality so audited or examined shall install and put such standardized accounting system into effect as soon as possible after such examination or audit.
History: L. 1935, ch. 275, § 13; L. 1941, ch. 352, § 2; L. 1953, ch. 375, § 89; L. 1974, ch. 364, § 19; L. 1980, ch. 64, § 5; L. 1994, ch. 274, § 9; L. 2016, ch. 3, § 4; July 1.
Structure Kansas Statutes
Chapter 75 - State Departments; Public Officers And Employees
Article 11 - Municipal Accounting Board
75-1119a Same; fees for license renewal; notice.
75-1119b Same; disposition of fee moneys.
75-1120 Uniform system of fiscal procedure, accounting and reporting for municipalities.
75-1121 Same; duties of director of accounts and reports.
75-1123 Municipal audit guide for certain audits; installation of standardized accounting system.
75-1124 Filing of certain audit reports; fund payment condition.
75-1125 Audits may be made in municipalities not provided for by 75-1122; petition.
75-1126 Procedure when audit discloses law violation or grounds for ouster.
75-1127 Reimbursement of municipality by subdivision thereof.
75-1128 Unlawfully acting as licensed public accountant; penalties.