reglab/housing_qa huggingface dataset:
KS Stat § 46-1104 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1104 Expenses and compensation of committee members; approval of vouchers and payrolls.

46-1104. Expenses and compensation of committee members; approval of vouchers and payrolls. Members of the legislative post audit committee shall receive compensation, travel expenses and subsistence expenses and allowances as provided in K.S.A. 75-3212 and amendments thereto. All compensation and expenses of members of the legislative post audit committee arising out of activities as members of such committee shall be paid from appropriations made for the division of post audit. All compensation and expenses of the post auditor and employees of the division of post audit shall be paid from appropriations made for the division of post audit. All payrolls and vouchers for payment of amounts from appropriations made for the division of post audit shall be approved by the post auditor.History: L. 1971, ch. 185, § 4; L. 1984, ch. 191, § 3; Feb. 16.
KS Stat § 46-1108 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1108 Performance audits; additional fiscal audits; purposes of audits.

46-1108. Performance audits; additional fiscal audits; purposes of audits. Audits shall be performed by the post auditor only on the direction of the legislative post audit committee. The legislative post audit committee may direct the post auditor to perform additional audits or audit work described in K.S.A. 46-1106, and amendments thereto, of any state agencies, or may direct that any additional audit of a state agency shall be performed to accomplish other objectives than those specified pursuant to K.S.A. 46-1106, and amendments thereto. The legislative post audit committee may direct that any such additional audits shall be conducted to determine:(a) Whether any state agency is carrying out only those activities or programs authorized by the legislature; or(b) whether the programs and activities of a state agency, or a particular program or activity, is being efficiently and effectively operated; or(c) whether any new activity or program is being efficiently and effectively implemented in accordance with the intent of the legislature; or(d) whether there is a need for change in any authorized activity or program of a state agency; or(e) whether any reorganization of a state agency, or group of state agencies, is needed or justified to accomplish the results of programs or activities authorized by the legislature; or(f) any combination of the purposes specified in this or any other section of the legislative post audit act.History: L. 1971, ch. 185, § 8; L. 1976, ch. 232, § 4; L. 1988, ch. 184, § 2; L. 2018, ch. 89, § 22; July 1, 2019.
KS Stat § 46-1109 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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.

46-1109. Audits on request of governor or legislators; direction of audit by committee; reimbursement of mileage expense of legislator requesting audit at presentation of report. (a) In addition to other additional audits which the legislative post audit committee may direct, such committee may direct the audit of any state agency or agencies when so requested in writing by the governor or any member or committee of the legislature. Any such written request shall specify the desired object of the audit requested and the reasons therefor. In directing the post auditor to make any such requested additional audit of a state agency or agencies, the legislative post audit committee may modify the object and direct the details of the audit to be performed.(b) In accordance with this subsection, the legislative post audit committee may reimburse travel mileage expense incurred by a member of the legislature to attend a meeting of the legislative post audit committee for the presentation of the report of a performance audit that was requested by such member of the legislature and performed at the direction of the legislative post audit committee. The reimbursement for such travel mileage expense shall be for each mile actually traveled by the usual route in going to and returning from the meeting of the legislative post audit committee at the rate fixed under K.S.A. 75-3203a, and amendments thereto, and shall be subject to any restrictions or limitations prescribed by rules adopted by the legislative post audit committee. In the case of a performance audit that was requested by any standing, special, select or joint committee of the legislature, the legislative post audit committee may reimburse travel mileage expense incurred by not more than two members of such committee and not more than one member of any political party. No travel mileage expense shall be reimbursed under this subsection for attendance at a legislative post audit committee meeting held during the time that the legislature is in session, unless the legislature has adjourned for a period of more than two days.History: L. 1971, ch. 185, § 9; L. 2000, ch. 144, § 1; May 25.
KS Stat § 46-1112 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1112 Definitions.

46-1112. Definitions. As used in the legislative post audit act, unless the context otherwise requires:(a) "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.(b) "State agency" means any state office, officer, department, board, commission, institution, bureau, agency, or authority or any division or unit thereof.(c) "Firm" means any individual, firm, partnership, corporation, association or other legal entity permitted by law to engage in practice as a certified public accountant.History: L. 1974, ch. 215, § 1; L. 1977, ch. 186, § 3; L. 1980, ch. 153, § 11; L. 2018, ch. 89, § 23; July 1, 2019.
KS Stat § 46-1113 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1113 Audits under 46-1114 required when directed by post audit committee.

46-1113. Audits under 46-1114 required when directed by post audit committee. In addition to other audits which the legislative post audit committee may direct the post auditor and the division of post audit to make, such committee may direct the post auditor and division of post audit to make any audit authorized by K.S.A. 46-1114 either upon such committee's own initiative or such committee may so direct when so requested by a concurrent resolution of the legislature, the governor or any member or committee of the legislature. In directing the post auditor to make any such requested audit, such committee may modify the object and direct the details of the audit to be performed.History: L. 1974, ch. 215, § 2; April 8.
KS Stat § 46-1115 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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.

46-1115. 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. Whenever any person fails to make any books, accounts, contracts or records, files, documents and correspondence, confidential or otherwise, related to any of the foregoing available to the post auditor or to a firm performing any audit or audit work under the legislative post audit act or to any officer or employee of the division of post audit or of such firm within 30 days after a request therefor by the post auditor or firm or any such officer or employee of the post auditor or of such firm, and such person is entitled under any other statute to receive any state funds, such funds shall be withheld until such person has fully complied with such request. Whenever state funds are to be withheld under this section, the post auditor shall give written notice thereof to the director of accounts and reports, and such director shall issue no warrant for payment of state funds to such person until the post auditor has given such director written notice that such person has acceded to the request of the post auditor. The provisions of this section shall not affect any contract entered into prior to the effective date of this act to the extent that any impairment of such contract occurs.History: L. 1974, ch. 215, § 4; L. 1984, ch. 191, § 5; L. 2018, ch. 89, § 25; July 1, 2019.
KS Stat § 46-1116 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1116 Crime of failure to make records available for post audit defined and classified.

46-1116. Crime of failure to make records available for post audit defined and classified. Failure to make records available for post audit is the intentional failure to make any books, accounts, contracts or records, files, documents and correspondence, confidential or otherwise, related to any of the foregoing available to the post auditor or to a firm performing any audit or audit work under the legislative post audit act or any officer or employee of the division of post audit or of such firm upon request of the post auditor or firm or any such officer or employee for the purpose of post audit as directed by the legislative post audit committee under authority of this act or as otherwise directed pursuant to law.Failure to make records available for post audit is a class A misdemeanor.History: L. 1974, ch. 215, § 5; L. 1984, ch. 191, § 6; L. 2018, ch. 89, § 26; July 1, 2019.
KS Stat § 46-1117 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1117 Venue for violations of 46-1116.

46-1117. Venue for violations of 46-1116. Venue of actions for violation of K.S.A. 46-1116 shall be in Shawnee county, Kansas.History: L. 1974, ch. 215, § 6; April 8.
KS Stat § 46-1118 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1118 Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund.

46-1118. Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund. (a) (1) Except as otherwise provided by statute, whenever the post auditor performs any additional audit work for any state agency to satisfy federal government requirements, and incurs costs in addition to those attributable to the operations of the division of post audit in performance of other duties and responsibilities, the post auditor shall make charges for such additional costs.(2) The legislative post audit committee may authorize the post auditor to perform additional audit work at the request of a state agency. Upon the authorization and in accordance with the direction of the legislative post audit committee, the post auditor may make charges for costs incurred for the performance of such audit work.(3) The furnishing of any such audit services by the division of post audit shall be a transaction between the post auditor and the state agency receiving such services and such transaction shall be settled in accordance with the provisions of K.S.A. 75-5516, and amendments thereto.(b) All moneys received for reimbursement to the division of post audit under this section shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the audit services fund, which fund is hereby created in the state treasury. All expenditures from the audit services fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the post auditor or a person or persons designated by the post auditor.History: L. 1976, ch. 232, § 1; L. 1977, ch. 186, § 5; L. 1980, ch. 153, § 12; L. 1987, ch. 200, § 1; L. 1988, ch. 184, § 4; L. 1992, ch. 218, § 10; L. 1993, ch. 9, § 1; L. 2001, ch. 5, § 156; L. 2012, ch. 74, § 1; L. 2014, ch. 54, § 3; L. 2018, ch. 89, § 27; July 1, 2019.
KS Stat § 46-1119 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1119 Citation and construction of legislative post audit act.

46-1119. Citation and construction of legislative post audit act. The provisions of K.S.A. 46-1101 through 46-1128 and K.S.A. 46-1129, and amendments thereto and any other acts contained in article 11 of chapter 46 of the Kansas Statutes Annotated, and any acts amendatory thereof or made specifically supplemental thereto, shall be construed together and may be cited as the legislative post audit act.History: L. 1977, ch. 186, § 1; L. 1980, ch. 153, § 13; L. 1988, ch. 184, § 5; L. 2005, ch. 68, § 3; Apr. 14.
KS Stat § 46-1120 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1120 Contract audit committee; membership; chairperson; created within division of post audit; compensation; vote required for action.

46-1120. Contract audit committee; membership; chairperson; created within division of post audit; compensation; vote required for action. (a) There is hereby created the contract audit committee which shall consist of the following members: (1) The chairperson of the legislative post audit committee or a person designated by the chairperson from among the members of the legislative post audit committee; (2) the vice-chairperson of the legislative post audit committee or a person designated by the vice-chairperson from among the members of the legislative post audit committee; (3) a member of the legislative post audit committee designated by majority vote of the legislative post audit committee; (4) the post auditor or a person designated by the post auditor; and (5) the secretary of administration or a person designated by the secretary of administration. The chairperson of the legislative post audit committee, or the person designated by the chairperson to serve as a member of the contract audit committee, shall be the chairperson of the contract audit committee. No more than two legislators who are members of the contract audit committee shall be members of the same political party.(b) The contract audit committee shall be within the division of post audit as a part thereof. All budgeting, purchasing and related management functions of the contract audit committee shall be administered under the direction and supervision of the post auditor.(c) The legislators who are members of the contract audit committee attending meetings of such committee, or attending a subcommittee meeting thereof authorized by such committee, shall be paid compensation, subsistence allowances, mileage and other expenses as provided in K.S.A. 75-3223 and amendments thereto upon vouchers approved by the post auditor or a person designated by the post auditor from appropriations made for the division of post audit.(d) The contract audit committee shall meet on the call of the chairperson of such committee. A vote of three members of the contract audit committee shall be required for any action of the contract audit committee.History: L. 1980, ch. 153, § 1; L. 1984, ch. 191, § 7; Feb. 16.
KS Stat § 46-1120a (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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 the successor in every way to the powers, duties and functions of the federal audit committee in which the same were vested prior to the effective date of this act.(b) Whenever the federal audit committee, or words of like effect, are referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the contract audit committee created by this act.(c) All orders or directives of the federal audit committee in existence on the effective date of this act shall continue to be effective and shall be deemed to be the orders or directives of the contract audit committee created by this act until revised, amended, repealed or nullified pursuant to law.History: L. 1984, ch. 191, § 8; Feb. 16.
KS Stat § 46-1122 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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 or audit work as provided in K.S.A. 46-1123, and amendments thereto, and K.S.A. 46-1125 through 46-1127, and amendments thereto. If the legislative post audit committee specifies that the post auditor is to perform such audit or audit work, the post auditor shall perform such audit or audit work as directed by the legislative post audit committee pursuant to K.S.A. 46-1106, and amendments thereto, and, if the audit or audit work is performed to comply with federal government audit requirements, in accordance with specifications for the conduct of such audit or audit work established by the contract audit committee.History: L. 1980, ch. 153, § 3; L. 1984, ch. 191, § 10; L. 1988, ch. 184, § 7; L. 2018, ch. 89, § 28; July 1, 2019.
KS Stat § 46-1123 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|46-1123 Procurement of firm or firms to perform an audit; procedure.

46-1123. Procurement of firm or firms to perform an audit; procedure. (a) In the procurement of a firm or firms to perform an audit or audit work, the post auditor shall encourage firms engaged in the lawful practice of their profession to place their names on the list maintained by the post auditor of bidders to receive invitations for bid on post audit contracts.(b) The post auditor shall establish specifications, with the advice of the head of each state agency to be audited, for the conduct by a firm or firms of the audit. The specifications shall be used in preparing invitations for bid and evaluating the bids received.(c) For audits to be performed by a firm or firms, the post auditor shall issue an invitation for bid to all firms who have requested to be on the bidders' list and others who request a copy after notice in the Kansas register. The invitation shall request information on the firm's qualifications, the qualifications of staff to be assigned to the job, the firm's technical approach to the audit and the fee. The post auditor shall evaluate the bids received in response to the invitations and for each audit shall prepare a list of at least three and not more than five firms which are, in the opinion of the post auditor, qualified to perform such audit. Such list shall be submitted to the contract audit committee.(d) Two or more separate audits may be combined by the contract audit committee for the purpose of procuring audit services for all such audits from a single firm, and in each such case such combined audits shall be construed to be a single audit for all purposes under K.S.A. 46-1123, and amendments thereto, and K.S.A. 46-1125 through 46-1127, and amendments thereto.History: L. 1980, ch. 153, § 4; L. 1984, ch. 191, § 11; L. 2018, ch. 89, § 29; July 1, 2019.
KS Stat § 46-1125 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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 audit committee shall consider, in making their selection, qualifications of the firm and staff, the technical proposal and fee.(c) If the contract audit committee is unable to contract with any of the selected firms, the contract audit committee shall request the post auditor to provide another list of firms to be reviewed by the contract audit committee and, upon receipt of such list, the contract audit committee shall proceed in accordance with the provisions of this section.History: L. 1980, ch. 153, § 6; L. 1984, ch. 191, § 12; L. 2018, ch. 89, § 30; July 1, 2019.
KS Stat § 46-1126 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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 to perform the audit to submit evidence which is satisfactory to the contract audit committee that the firm has general professional liability insurance or specific professional liability insurance which is adequate for such audit.(b) In addition to the requirements in subsection (a), each such contract for audit services shall specify the responsibilities undertaken by the firm selected to perform such audit and that such firm shall be responsible for all material errors and omissions in the performance of such contract.(c) Such contracts shall not be subject to the provisions of K.S.A. 75-3739, and amendments thereto.History: L. 1980, ch. 153, § 7; L. 1984, ch. 191, § 13; L. 2018, ch. 89, § 31; July 1, 2019.
KS Stat § 46-1127 (2021)
2021 Kansas Statutes|Chapter 46 - Legislature|Article 11 - Legislative Post Audit|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 specifications developed for the conduct of such audit. The firm or firms selected to perform such audit shall submit a written audit report at the conclusion of the audit to the post auditor who shall distribute the complete audit report to members of the legislative post audit committee, the governor, the director of accounts and reports, the director of the budget, the secretary of administration, any state agency which is audited and other persons or agencies as may be required by the specifications.(b) In the performance of such audit, the officers and employees of the firm or firms 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.History: L. 1980, ch. 153, § 8; L. 1984, ch. 191, § 14; L. 2018, ch. 89, § 32; July 1, 2019.