§ 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 K.S.A. 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 K.S.A. 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

Terms Used In Kansas Statutes > Chapter 46 > Article 11 - Legislative Post Audit

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Firm: means any individual, firm, partnership, corporation, association or other legal entity permitted by law to engage in practice as a certified public accountant. See Kansas Statutes 46-1112
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Minority leader: See Floor Leaders
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, proprietorship, partnership, limited partnership, association, trust, estate, business trust, group, or corporation, whether or not operated for profit, or a governmental agency, unit, or subdivision. See Kansas Statutes 46-1112
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • State agency: means any state office, officer, department, board, commission, institution, bureau, agency, or authority or any division or unit thereof. See Kansas Statutes 46-1112
  • Statute: A law passed by a legislature.