Municipal audit guide for certain audits; installation of standardized accounting system

75-1123. Municipal audit guide for certain audits; installation of standardized accounting system. In conducting examinations or audits provided for by K.S.A. 10-1208, 12-866, 13-1243, or 75-1122, and amendments thereto, the licensed municipal public accountant or certified public accountant so engaged shall follow the municipal audit and accounting guide, or the applicable portions thereof, prescribed by the director of accounts and reports. The municipality so audited or examined shall install and put such standardized accounting system into effect as soon as possible after such examination or audit. History: L. 1935, ch. 275, § 13; L. 1941, ch. 352, § 2; L. 1953, ch. 375, § 89; L. 1974, ch. 364, § 19; L. 1980, ch. 64, § 5; L. 1994, ch. 274, § 9; L. 2016, ch. 3, § 4; July 1. Attorney General's Opinions: Public utilities; annual audits. 82-206. Mentioned in discussion of county paid time-off leave and cash-basis law. 2007-25. CASE ANNOTATIONS 1. Audit furnished wholly insufficient; full recovery of consideration had. Allen County Comm'rs v. Baker, 152 Kan. 164, 165, 102 P.2d 1006. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026