46-1114. Additional financial-compliance or performance audits authorized at direction of post audit committee; persons subject to audit; access to records, limitations.
46-1114
46-1114. Additional financial-compliance orperformance audits authorized at direction of post audit committee; personssubject to audit; access to records, limitations.(a) The legislative post audit committee is hereby authorized to directthe post auditor and the division of post audit to make an audit of anytype described in K.S.A. 46-1106 or 46-1108, and amendments to thesesections, of any records or matters of any person specified in thissection, and may direct the object in detail of any such audit.
(b) Upon receiving any such direction, the post auditor with the division ofpost audit, shall make such audit and shall have access to all books, accounts,records, files, documents and correspondence, confidential or otherwise, to thesame extent permitted under subsection (g) of K.S.A. 46-1106 and amendmentsthereto, except that such access shall be subject to the limitationsestablished under subsection (d) of this section.
(c) Audits authorized by this section are the following:
(1) Audit of any local subdivision of government or agency or instrumentalitythereof which receives any distribution of moneys from or through the state.
(2) Audit of any person who receives any grant or gift from orthrough the state.
(3) Audit of the contract relationships and the fiscal recordsrelated thereto of any person who contracts with the state.
(4) Audit of any person who is regulated or licensed by any state agency orwho operates or functions for the benefit of any state institution except thatany audit of any person regulated by the state corporation commission shalladdress only compliance with laws or regulations, collection or remittance oftaxes or fees, or other matters related directly to state government programsor functions. Any such audit authorized under this subsection shall not addresscorporate governance or financial issues except as they may relate directly tostate government programs or functions. This subsection shall not apply topublic utilities as described in subsection (l) of K.S.A. 66-1,187, andamendments thereto.
(d) (1) Access to all books, accounts, records, files, documents andcorrespondence, confidential or otherwise, as authorized under subsection(b) of this section of any nongovernmental person audited under authorityof subsection (c)(2) of this section shall be limited to those books,accounts, records, files, documents and correspondence, confidential orotherwise, of such person to which the state governmental agency whichadministers the grant or gift and provides for the disbursement thereof isauthorized under law to have access.
(2) Access to all books, accounts, records, files, documents andcorrespondence, confidential or otherwise, as authorized under subsection(b) of this section of any nongovernmental person audited under authorityof subsection (c)(3) of this section shall be limited to those books,accounts, records, files, documents and correspondence, confidential orotherwise, of such person to which the state governmental agency whichcontracts with such person is authorized under law to have access.
(3) Access to all books, accounts, records, files, documents andcorrespondence, confidential or otherwise, as authorized under subsection(b) of this section of any nongovernmental person audited under authorityof subsection (c)(4) of this section shall be limited to those books,accounts, records, files, documents and correspondence, confidential orotherwise, of such person to which the state governmental agency whichregulates or licenses such person or the state institution on whose behalfsuch person operates or functions is authorized under law to have access.
History: L. 1974, ch. 215, § 3;L. 1977, ch. 186, § 4;L. 1984, ch. 192, § 2;L. 1988, ch. 184, § 3;L. 2004, ch. 136, § 1; July 1.