46-1127. Contract audit committee to monitor conduct of financial-compliance audit; written audit report; duty of confidentiality.
46-1127
46-1127. Contract audit committee to monitor conduct offinancial-compliance audit; written audit report; duty ofconfidentiality.(a) The contract audit committee shall monitor the performance of thefirm or firms conducting a financial-compliance audit pursuant to acontract entered into under K.S.A. 46-1126 and amendments thereto to insure thatsuch audit is performed in accordance with the specifications developedfor the conduct of such audit. The firm or firms selected to performsuch audit shall submit a written audit report at the conclusion of theaudit to the post auditor who shall distribute the complete audit reportto members of the legislative post audit committee, the governor, thedirector of accounts and reports, thedirector of the budget, the secretary of administration, the stateagency which is audited and other persons or agencies as may berequired by the specifications.
(b) In the performance of such audit, the officers and employees ofthe firm or firms performing the audit shall be subject to the same dutyof confidentiality applicable to the post auditor and officers andemployees of the division of post audit under the legislative post auditact and shall have access to all books, accounts, records, files,documents and correspondence, confidential or otherwise, of any personor state agency subject to the financial-compliance audit.
History: L. 1980, ch. 153, § 8; L. 1984, ch. 191, § 14; Feb. 16.