Terms Used In Kansas Statutes 75-1123

  • municipality: means any county, township, city, municipal university, unified school district, library district, improvement district, drainage district, cemetery district, industrial district, irrigation district, park and recreation district, conservation district, extension council, airport or building authority, fire district, lighting district, park district, sewer district, watershed district, community junior college, groundwater management district, rural water district, zoning board, municipal energy agency or intergovernmental or joint agency, including all boards, commissions, committees, bureaus and departments of such municipalities charged with the management or administration of recreation activities, parks, hospitals, libraries, cemeteries, pensions, public improvements or any other public activities maintained or subsidized with public funds and any municipally owned or operated utility, firemen's relief association, or public or quasi-public corporation entitled to receive and hold public moneys pursuant to any provision of state law authorizing such public or quasi-public corporation to collect or receive such public moneys. See Kansas Statutes 75-1117

In conducting examinations or audits provided for by Kan. Stat. Ann. § 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.