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KANSAS STATUTES AND CODES
46-1123. Procurement of firm or firms to perform financial-compliance audit; procedure.
46-1123
46-1123. Procurement of firm or firms to perform financial-complianceaudit; procedure.(a) In the procurement of a firm or firms to perform afinancial-compliance audit, the post auditor shall encourage firms engagedin the lawful practice of their profession to place their names on the listmaintained by the post auditor of bidders to receive invitations for bidon post audit contracts.
(b) The post auditor shall establish specifications, with the adviceof the head of each state agency to be audited, for the conduct by a firmor firms of the financial-compliance audit. The specifications shall beused in preparing invitations for bid and evaluating the bids received.
(c) For all financial-compliance audits of state agencies to beperformed by a firm or firms, the post auditor shall issue an invitationfor bid to all firms who have requested to be on the bidders' list andothers who request a copy after notice in the Kansas register. Theinvitation shall request information on the firm's qualifications, thequalifications of staff to be assigned to the job, the firm's technicalapproach to the audit and the fee. The post auditor shall evaluate thebids received in response to the invitations and for each audit shallprepare a list of at least three and not more than five firms which are, inthe opinion of the post auditor, qualified to perform such audit. Suchlist shall be submitted to the contract audit committee.
(d) Two or more separate financial-compliance audits may be combinedby the contract audit committee for the purpose of procuring audit servicesfor all such audits from a single firm, and in each such case such combinedaudits shall be construed to be a single audit for all purposes underK.S.A. 46-1123 and amendments thereto and K.S.A. 46-1125 to 46-1127,inclusive, and amendments thereto.
History: L. 1980, ch. 153, § 4; L. 1984, ch. 191, § 11; Feb. 16.