Kansas Statutes 75-37,158. Same; performance of firm; written audit reports; duty of confidentiality
Terms Used In Kansas Statutes 75-37,158
- Contract: A legal written agreement that becomes binding when signed.
- 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.
- 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 or officer, department, board, commission, institution, bureau or any other state authority which may lawfully request a state appropriation. See Kansas Statutes 75-3728a
(a) The department of administration audit contract committee shall monitor the performance of the firm conducting an audit pursuant to a contract entered into under Kan. Stat. Ann. § 75-37,157, and amendments thereto, to ensure that such audit is performed in accordance with the specifications developed for the conduct of such audit.
(b) Written reports from audits required by Kan. Stat. Ann. § 75-37,152 and 75-37,153, and amendments thereto, shall be issued according to the following deadlines:
(1) For an audit of the state financial statements required by Kan. Stat. Ann. § 75-37,152(a), and amendments thereto, a final written report shall be issued to the secretary of administration and to the legislative post audit committee by December 1 following the audited fiscal year;
(2) for a biennial audit of the state treasurer’s office and the pooled money investment board required by Kan. Stat. Ann. § 75-37,152(b), and amendments thereto, a final written report shall be issued to the state treasurer or the pooled money investment board, as appropriate, and to the secretary of administration and the legislative post audit committee by December 1 following the audited fiscal year; and
(3) for a federal compliance audit required by Kan. Stat. Ann. § 75-37,153, and amendments thereto, a final written report shall be issued to the secretary of administration and the legislative post audit committee not less than 15 calendar days before the federal deadline for such report.
(c) In the performance of an audit pursuant to Kan. Stat. Ann. § 75-37,152 and 75-37,153, and amendments thereto, the officers and employees of the firm performing the audit shall be subject to the same duty of confidentiality applicable to the post auditor and officers and employees of the division of post audit under the legislative post audit act, and shall have access to all books, accounts, records, files, documents and correspondence, confidential or otherwise, of any person or state agency subject to the audit.