§ 75-1117 Municipality defined
§ 75-1119 Municipal public accountants; licenses, renewal, revocation, issuance of original prohibited; board of accountancy, rules and regulations, powers; authority of director of accounts and reports
§ 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
§ 75-1120a Uniform system of fiscal procedure, accounting and reporting for municipalities; use of generally accepted accounting principles; waivers, when
§ 75-1121 Same; duties of director of accounts and reports
§ 75-1122 Annual audits of school districts and certain municipalities; assistance from division 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
§ 75-1129 Approval of claims by governing body, when
§ 75-1130 Penalties for violation of act and regulations

Terms Used In Kansas Statutes > Chapter 75 > Article 11

  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Devise: To gift property by will.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.