38-2103. Kansas children's cabinet, duties concerning children's initiatives fund; reviews, assessments and evaluations of uses of moneys; audits; children's initiatives accountability fun
38-2103
38-2103. Kansas children's cabinet, dutiesconcerning children's initiatives fund; reviews, assessments and evaluations ofuses of moneys; audits; children's initiatives accountability fund,interest.(a) The Kansas children's cabinet established by K.S.A. 38-1901 and amendmentsthereto shall advisethe governor and the legislatureregarding the usesof the moneys credited to the children's initiatives fund.
(b) The Kansas children's cabinet shall review, assess and evaluate alluses of the moneysin the children's initiatives fund. The Kansas children's cabinetshall study and shall initiatestudies, assessments and evaluations, by contract or otherwise, throughinstitutions of highereducation and other appropriate research entities to identify best practicesand to measure andotherwise determine the efficiency and efficacy of practices that are utilizedin programs, projects,improvements, services and other purposes for which moneys are allocated orappropriated fromthe children's initiatives fund. The costs of such reviews, assessments andevaluations shall bepaid from the children's initiatives accountability fund.
(c) There shall be conducted performance audits and other audit workby thelegislative post auditor upon request by the Kansas children's cabinet and asdirected by the legislative post audit committee inaccordance with theprovisions of the legislative post audit act.The purpose of such performance audits and other audit work shall be to provideinterested parties with the program evaluation and research needed to makeinformed decisions for the uses of moneys credited to the children'sinitiatives fund.Theauditor to conduct suchperformance audit or other audit work shall be specified in accordance withK.S.A. 46-1122 andamendments thereto and if the legislative post audit committee specifies undersuch statute that afirm, as defined by K.S.A. 46-1112 and amendments thereto, is to perform all orpart of the auditwork of such audit, such firm shall be selected and shall perform such auditwork as provided inK.S.A. 46-1123 and amendments thereto and K.S.A. 46-1125 through 46-1127 andamendmentsthereto. The audit work required pursuant to this subsection shall beconducted inaccordance withgenerally accepted governmental auditing standards. The postauditor shall compute thereasonably anticipated cost of the audit work performed by a firm for suchperformance auditor other audit work pursuant to this subsection, subject to review and approvalby the contractaudit committeeestablished by K.S.A. 46-1120 and amendments thereto, and the Kansaschildren's cabinet shallpay such cost from the children's initiatives accountability fund. If all or part of the audit workfor such performance audit or other audit work is performed by the division ofpost audit and thedivision of post audit incurs costs in addition to those attributable to theoperations of thedivision of post audit in the performance of other duties and responsibilities,the post auditorshall charge the Kansas children's cabinet for such additional costs and theKansas children'scabinet shall pay such charges from the children's initiatives accountabilityfund. The payment ofany such costs and any such charges shall be a transaction between the divisionof post audit andthe Kansas children's cabinet and such transaction shall be settled inaccordance with theprovisions of K.S.A. 75-5516 and amendments thereto. All moneys received bythe division ofpost audit for such costs and charges shall be credited to the audit servicesfund.
(d) There is hereby established in the state treasury the children'sinitiativesaccountability fund which shall be administered in accordance with this sectionand theprovisions of appropriation acts. The governor shall recommend and thelegislature shall providefor moneys to be credited annually to the children's initiatives accountabilityfund by transfers orother provisions of appropriation acts.
(e) All moneys credited to the children's initiatives accountability fundshallbe used forthe purposes of providing funding for assessment and evaluation of programs,projects,improvements, services and other purposes for which moneys are allocated orappropriated from the children's initiatives fund. All expenditures from thechildren's initiatives accountability fundshall be made in accordance with appropriation acts upon warrants of thedirector of accountsand reports issued pursuant to vouchers approved in the manner prescribed bylaw.
(f) On or before the 10th day of each month, the director ofaccounts and reports shalltransfer from the state general fund to the Kansas endowment for youth fundinterest earningsbased on (1) the average daily balance of moneys in the children's initiativesaccountability fundfor the preceding month and (2) the net earnings rate of the pooled moneyinvestment portfoliofor the preceding month.
History: L. 1999, ch. 172, § 3; July 1.