46-1118. Reimbursement of costs incurred for federal audit services and other audit services; transaction; disposition of proceeds; audit services fund.
46-1118
46-1118. Reimbursement of costs incurred for federalaudit services and other audit services; transaction; disposition of proceeds;audit services fund.(a) (1) Except as otherwise provided by statute, whenever the post auditorperforms any additional auditwork for any state agencyeither to satisfy federalgovernment requirements or to satisfy financial-compliance auditrequirements prescribed by or pursuant to any statute other than K.S.A.46-1106 through 46-1117, and amendments thereto,and incurs costs in addition to thoseattributable to the operations of the division of post audit inperformance of other duties and responsibilities, the post auditor shallmake charges for such additional costs.
(2) The legislative post audit committee may authorize the post auditor toperform additional financial-related audit work at the request of a stateagency. Upon the authorization and in accordance with the direction of thelegislative post audit committee, the post auditor may make charges for costsincurred for the performance of such financial-related audit work.
(3) The furnishing of any such auditservices by the division of post audit shall be a transaction betweenthe post auditor and the state agency receiving such services and suchtransaction shall be settled in accordance with the provisions of K.S.A.75-5516, and amendments thereto.
(b) All moneys received for reimbursement of the division of post auditunder this section shall be remitted to the state treasurerin accordance with the provisions of K.S.A. 75-4215, and amendments thereto.Upon receipt of each such remittance, the state treasurer shall deposit theentire amount in the state treasury tothe credit of the audit services fund, which fund is hereby created in thestate treasury. All expenditures from the audit services fund shallbe made in accordance with appropriation acts upon warrants of the directorof accounts and reports issued pursuant to vouchers approved bythe post auditor or a person or persons designated by the post auditor.
History: L. 1976, ch. 232, § 1; L. 1977, ch. 186, § 5;L. 1980, ch. 153, § 12;L. 1987, ch. 200, § 1;L. 1988, ch. 184, § 4;L. 1992, ch. 218, § 10;L. 1993, ch. 9, § 1;L. 2001, ch. 5, § 156; July 1.