46-1125 Selection of firm or firms by contract audit committee; considerations.
46-1125. Selection of firm or firms by contract audit committee; considerations. (a) The contract audit committee may conduct discussions with each of the firms submitted by the post auditor and then shall select a firm or firms from such listing to provide the audit in accordance with the legislative post audit act. (b) The contract […]
46-1126 Contracts for audits; professional liability insurance; responsibilities of selected firm.
46-1126. Contracts for audits; professional liability insurance; responsibilities of selected firm. (a) Each contract for an audit [of a] state agency entered into under K.S.A. 46-1123 and 46-1125, and amendments thereto, shall be entered into between the post auditor and the firm selected to perform the audit. Each such contract shall require the firm selected […]
46-1127 Contract audit committee to monitor conduct of audit; written audit report; duty of confidentiality.
46-1127. Contract audit committee to monitor conduct of audit; written audit report; duty of confidentiality. (a) The contract audit committee shall monitor the performance of the firm or firms conducting an audit pursuant to a contract entered into under K.S.A. 46-1126, and amendments thereto, to insure that such audit is performed in accordance with the […]
46-1128 Confidentiality of audit reports, when; exceptions.
46-1128. Confidentiality of audit reports, when; exceptions. (a) Except as provided by subsections (b), (c) and (d) of this section and by K.S.A. 46-1106(b), (c) and (e), and amendments thereto, each audit report prepared by the division of post audit or by a firm under the legislative post audit act, and each finding, conclusion, opinion […]
46-1129 Confidentiality of responses to audit surveys; authorized use of information.
46-1129. Confidentiality of responses to audit surveys; authorized use of information. (a) As used in this section: (1) “Audit” means any financial-compliance audit, performance audit or any other audit or audit work conducted by the division of post audit or by a firm under the legislative post audit act; (2) “survey” means any questionnaire or […]
46-1135 Information technology audits.
46-1135. Information technology audits. (a) The legislative division of post audit shall conduct information technology audits as directed by the legislative post audit committee. Audit work performed under this section may include: (1) Assessment of security practices of information technology systems maintained or administered by any state agency or any entity subject to audit under […]
46-1136 Performance audit of the Kansas public employees retirement system.
46-1136. Performance audit of the Kansas public employees retirement system. (a) At least once every three years, the legislative post audit committee shall direct the division of post audit to conduct a performance audit of the Kansas public employees retirement system. In considering performance audit subjects, the legislative post audit committee shall consider recommendations and […]
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.
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. (a) Under the authority of this section and the legislative post audit act, and subject to appropriations therefor, the legislative post audit committee […]
46-1120a Contract audit committee successor of abolished federal audit committee.
46-1120a. Contract audit committee successor of abolished federal audit committee. (a) The federal audit committee is hereby abolished. All of the powers, duties, functions, records and property of the federal audit committee are hereby transferred to and conferred and imposed upon the contract audit committee created by this act. The contract audit committee shall be […]
46-1122 Legislative post audit committee to specify who performs audit work at state agencies; contract audit committee to select firm or firms needed.
46-1122. Legislative post audit committee to specify who performs audit work at state agencies; contract audit committee to select firm or firms needed. If the legislative post audit committee specifies that a firm or firms is to perform an audit or audit work, such firm or firms shall be selected and shall perform such audit […]