46-1122. Legislative post audit committee to specify who performs financial-compliance audit work at state agencies; contract audit committee to select firm or firms needed. - Kansas Statutes

46-1122

Chapter 46.--LEGISLATURE Article 11.--LEGISLATIVE POST AUDIT

      46-1122.   Legislative post audit committee to specify who performsfinancial-compliance audit work at state agencies; contract auditcommittee to select firm or firms needed.The legislative post audit committee shall specify whether afinancial-compliance audit of or financial-compliance audit work at astate agency is to be conducted: (a) Bya firm or firms qualified to perform such audit or audit work; or (b) by the postauditor. If the legislative post audit committee specifies that a firmor firms is to perform such audit or audit work, such firm or firms shall be selectedand shall perform such audit or audit work as provided in K.S.A.46-1123 and amendmentsthereto and K.S.A. 46-1125 to46-1127, inclusive, and amendments thereto. If the legislative postaudit committee specifiesthat the post auditor is to perform such audit or audit work, the post auditor shallperform such audit or audit work as directed by the legislativepost audit committee pursuant to K.S.A. 46-1106 and amendments theretoand, if the audit or audit work is performed to comply withfederal government audit requirements, in accordance with specificationsfor the conduct of such audit or audit work established by the contract auditcommittee.

      History:   L. 1980, ch. 153, § 3; L. 1984, ch. 191, § 10;L. 1988, ch. 184, § 7; July 1.