46-1108. Performance audits; additional fiscal audits; purposes of audits.
46-1108
46-1108. Performance audits; additional fiscal audits; purposes ofaudits.Audits, in addition to financial-compliance audits or otherfinancial-compliance audit work conducted pursuant to K.S.A. 46-1106 andamendments thereto, shall be performed by the post auditoronly on the direction of the legislative post audit committee. Thelegislative post audit committee may direct the post auditor to performadditional audits or audit work described in K.S.A. 46-1106 and amendmentsthereto ofany state agencies, or may direct that any additional audit of a stateagency shall be performed to accomplish other objectives than thosespecified pursuant to K.S.A. 46-1106 and amendmentsthereto. The legislative post auditcommittee may direct that any such additional audits shall beconducted to determine:
(a) Whether any state agency is carrying out only those activitiesor programs authorized by the legislature; or
(b) whether the programs and activities of a state agency, or aparticular program or activity, is being efficiently and effectivelyoperated; or
(c) whether any new activity or program is being efficiently andeffectively implemented in accordance with the intent of thelegislature; or
(d) whether there is a need for change in any authorized activity orprogram of a state agency; or
(e) whether any reorganization of a state agency, or group of stateagencies, is needed or justified to accomplish the results of programsor activities authorized by the legislature; or
(f) any combination of the purposes specified in this or any othersection of the legislative post audit act.
History: L. 1971, ch. 185, § 8; L. 1976, ch. 232, § 4;L. 1988, ch. 184, § 2; July 1.