Kansas Statutes

Chapter 75: State Departments; Public Officers And Employees

Article 11: Municipal Accounting Board

Statutes:

• 75-1101:
• 75-1102:
• 75-1103 to 75-1105:
• 75-1106:
• 75-1107:
• 75-1108:
• 75-1109:
• 75-1110:
• 75-1111:
• 75-1112:
• 75-1113:
• 75-1114, 75-1115:
• 75-1117: Municipality defined.
• 75-1118:
• 75-1119: Municipal public accountants; licenses, renewal, revocation, issuance of original prohibited; board of accountancy, rules and regulations, powers; authority of director of accounts and reports.
• 75-1119a: Same; fees for license renewal; notice.
• 75-1119b: Same; disposition of fee moneys.
• 75-1120: Uniform system of fiscal procedure, accounting and reporting for municipalities.
• 75-1120a: Uniform system of fiscal procedure, accounting and reporting for municipalities; use of generally accepted accounting principles; waivers, when.
• 75-1121: Same; duties of director of accounts and reports.
• 75-1122: Annual audits of school districts and certain municipalities; township exemption; assistance from division of accounts and reports.
• 75-1123: Municipal audit guide for certain audits; installation of standardized accounting system.
• 75-1124: Filing of certain audit reports; fund payment condition.
• 75-1125: Audits may be made in municipalities not provided for by 75-1122; petition.
• 75-1126: Procedure when audit discloses law violation or grounds for ouster.
• 75-1127: Reimbursement of municipality by subdivision thereof.
• 75-1128: Unlawfully acting as licensed public accountant; penalties.
• 75-1129: Approval of claims by governing body, when.
• 75-1130: Penalties for violation of act and regulations.

• 75-1101:

        History:   L. 1917, ch. 309, § 1; R.S. 1923, 75-1101; Repealed, L. 1925, ch. 260, § 21; July 1.

• 75-1102:

        History:   L. 1917, ch. 309, § 2; R.S. 1923, 75-1102; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1103 to 75-1105:

        History:   L. 1917, ch. 309, §§ 3 to 5; R.S. 1923, 75-1103 to 75-1105; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1106:

        History:   L. 1917, ch. 309, § 8; R.S. 1923, 75-1106; Repealed, L. 1925, ch. 260, § 21; July 1.

• 75-1107:

        History:   L. 1917, ch. 309, § 9; R.S. 1923, 75-1107; Repealed, L. 1951, ch. 445, § 1; June 30.

• 75-1108:

        History:   L. 1917, ch. 309, § 10; R.S. 1923, 75-1108; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1109:

        History:   L. 1905, ch. 490, § 11; R.S. 1923, 75-1109; Repealed, L. 1925, ch. 260, § 21; July 1.

• 75-1110:

        History:   L. 1905, ch. 490, § 12; R.S. 1923, 75-1110; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1111:

        History:   L. 1935, ch. 275, § 1; L. 1937, ch. 329, § 16; L. 1943, ch. 274, § 3; L. 1945, ch. 319, § 2; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1112:

        History:   L. 1935, ch. 275, § 2; Repealed, L. 1951, ch. 445, § 1; June 30.

• 75-1113:

        History:   L. 1935, ch. 275, § 3; L. 1943, ch. 277, § 10; L. 1945, ch. 319, § 3; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1114, 75-1115:

        History:   L. 1935, ch. 275, §§ 4, 5; Repealed, L. 1953, ch. 375, § 95; July 1.

• 75-1117: Municipality defined. As used in this act, unless the context otherwise requires, "municipality" means any county, township, city, municipal university, unified school district, library district, improvement district, drainage district, cemetery district, industrial district, irrigation district, park and recreation district, conservation district, extension council, airport or building authority, fire district, lighting district, park district, sewer district, watershed district, community junior college, groundwater management district, rural water district, zoning board, municipal energy agency or intergovernmental or joint agency, including all boards, commissions, committees, bureaus and departments of such municipalities charged with the management or administration of recreation activities, parks, hospitals, libraries, cemeteries, pensions, public improvements or any other public activities maintained or subsidized with public funds and any municipally owned or operated utility, firemen's relief association, or public or quasi-public corporation entitled to receive and hold public moneys pursuant to any provision of state law authorizing such public or quasi-public corporation to collect or receive such public moneys.

        History:   L. 1935, ch. 275, § 7; L. 1978, ch. 334, § 1; July 1.

• 75-1118:

        History:   L. 1935, ch. 275, § 8; L. 1953, ch. 375, § 87; L. 1967, ch. 441, § 1; L. 1974, ch. 364, § 17; L. 1975, ch. 433, § 1; L. 1978, ch. 335, § 1; L. 1982, ch. 349, § 1; Repealed, L. 1988, ch. 301, § 33; July 1.

• 75-1119: Municipal public accountants; licenses, renewal, revocation, issuance of original prohibited; board of accountancy, rules and regulations, powers; authority of director of accounts and reports. (a) The board of accountancy shall adopt rules and regulations governing the renewal and revocation of licenses of licensed municipal public accountants. Such licenses shall be renewed for a two-year period from July 1 of the year of renewal and may be renewed at the discretion and under the rules and regulations of the board of accountancy. The rules and regulations of the state municipal accounting board governing the renewal and revocation of licenses of licensed municipal public accountants in existence on the effective date of this act shall continue to be effective and shall be deemed to be the rules and regulations of the board of accountancy until revised, amended, repealed or nullified pursuant to law. All other rules and regulations of the state municipal accounting board shall continue in existence until revised, amended, repealed or nullified by the director of accounts and reports pursuant to law.

        (b)   The chairperson of the board of accountancy is hereby authorized to administer oaths, issue subpoenas and take testimony of any persons or witnesses that the board of accountancy may desire relative to any duty or power given it in this section.

        (c)   No person may be issued an original license to engage in practice as a licensed municipal public accountant. Licensed municipal public accountants who hold original licenses to practice as such prior to the effective date of this act and who are in active practice as licensed municipal public accountants or have been granted inactive status shall continue to hold such licenses and shall remain entitled to have such licenses renewed and to practice as licensed municipal public accountants subject to rules and regulations of the board of accountancy.

        History:   L. 1935, ch. 275, § 9; L. 1976, ch. 374, § 1; L. 1982, ch. 349, § 2; L. 1988, ch. 301, § 19; July 1.

• 75-1119a: Same; fees for license renewal; notice. The board of accountancy shall charge and collect a biennial renewal fee to practice as a licensed municipal public accountant. Each year, on or before May 30, the board of accountancy shall determine the amount that may be necessary for the next ensuing year to carry out and enforce the provisions of this act and shall fix the fee provided to be charged and collected under this section which shall be as follows:
  

  ---

  Biennial renewal fee for current valid license holder--not more than.................$80

  Upon fixing the renewal fee, the board shall immediately notify all valid license holders of the amount of the fee for the biennial period.

        History:   L. 1976, ch. 374, § 3; L. 1982, ch. 349, § 3; July 1.

• 75-1119b: Same; disposition of fee moneys. The board of accountancy shall remit all moneys received by or for it under the provisions of this act from fees, charges or penalties to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury. Twenty percent of each such deposit shall be credited to the state general fund and the balance shall be credited to the board of accountancy fee fund.

        History:   L. 1976, ch. 374, § 4; L. 1982, ch. 349, § 4; L. 1988, ch. 301, § 20; L. 2001, ch. 5, § 365; July 1.

• 75-1120: Uniform system of fiscal procedure, accounting and reporting for municipalities. There is hereby authorized and there shall be a system of fiscal procedure, accounting and reporting for all municipalities of the state of Kansas required by K.S.A. 75-1122, and amendments thereto, to have their accounts examined and audited at least once each year, which system shall be uniform in its application to all officers of the same grade and kind and all accounts of the same kind of municipalities to which it is applicable, and shall be used by such municipalities and their officers and employees when directed by the director of accounts and reports. Any municipality may use or adopt such forms as it shall deem best suited for its particular needs so long as all necessary information is shown on such forms. No copyrighted form or forms, books or records shall be adopted. The system adopted must be obtainable upon the open market.

        History:   L. 1935, ch. 275, § 10; L. 1941, ch. 352, § 1; L. 1978, ch. 334, § 3; L. 1988, ch. 301, § 21; July 1.

• 75-1120a: Uniform system of fiscal procedure, accounting and reporting for municipalities; use of generally accepted accounting principles; waivers, when. (a) Except as otherwise provided in this section, the governing body of each municipality, as defined in K.S.A. 75-1117, and amendments thereto, shall utilize accounting procedures and fiscal procedures in the preparation of financial statements and financial reports that conform to generally accepted accounting principles as promulgated by the governmental accounting standards board and the American institute of certified public accountants and adopted by rules and regulations of the director of accounts and reports.

        (b)   The governing body of any municipality, which has aggregate annual gross receipts of less than $275,000 and which does not operate a utility, shall not be required to maintain fixed asset records.

        (c) (1)   The director of accounts and reports shall waive the requirements of subsection (a) upon request therefor by the governing body of any municipality. The waiver shall be granted to the extent requested by the governing body. Prior to requesting the waiver provided for in this subsection, the governing body, by resolution, annually shall make a finding that financial statements and financial reports prepared in conformity with the requirements of subsection (a) are not relevant to the requirements of the cash-basis and budget laws of this state and are of no significant value to the governing body or members of the general public of the municipality. No governing body of a municipality shall request the waiver or adopt the resolution authorized under this subsection if the provisions of revenue bond ordinances or resolutions or other ordinances or resolutions of the municipality require financial statements and financial reports to be prepared in conformity with the requirements of subsection (a). The governing body of any municipality which is granted a waiver under this subsection shall cause financial statements and financial reports of the municipality to be prepared on the basis of cash receipts and disbursements as adjusted to show compliance with the cash-basis and budget laws of this state.

        (2)   The provisions of this subsection do not apply to community colleges.

        (d)   The director of accounts and reports shall waive the requirements of law relating to the preparation and maintenance of fixed asset records upon request therefor by the board of trustees of any community college. The waiver shall be granted to the extent and for the period of time requested by the board of trustees. Nothing contained in this subsection shall be construed so as to exempt any community college from compliance with the provisions of K.S.A. 71-211, and amendments thereto, which requires the use by all community colleges of a standardized and uniform chart of accounts.

        History:   L. 1978, ch. 334, § 5; L. 1979, ch. 279, § 1; L. 1981, ch. 327, § 1; L. 1982, ch. 348, § 1; L. 1994, ch. 274, § 7; July 1.

• 75-1121: Same; duties of director of accounts and reports. The director of accounts and reports shall:

        (a)   Formulate, devise and prescribe a system of fiscal procedure, auditing, accounting and reporting for municipalities, applicable to those municipalities required by K.S.A. 75-1122, and amendments thereto, to have their accounts examined and audited at least once each year.

        (b)   Adopt rules and regulations to carry out the provisions of this act and, from time to time, to make, change, amend and enforce such system and forms of accounting and reporting and rules and regulations. No rules and regulations adopted pursuant to the provisions of this section shall prescribe any system of fiscal procedure or require the governing body of any municipality to have its accounts examined and audited unless such municipality is required to have its accounts examined and audited under the provisions of K.S.A. 75-1122, and amendments thereto.

        (c)   Conduct either in person or by representatives such investigation as the director may deem necessary to determine if this act and the regulations issued pursuant thereto are being fully complied with.

        History:   L. 1935, ch. 275, § 11; L. 1953, ch. 375, § 88; L. 1974, ch. 364, § 18; L. 1978, ch. 334, § 4; L. 1988, ch. 301, § 22; L. 1994, ch. 274, § 8; July 1.

• 75-1122: Annual audits of school districts and certain municipalities; township exemption; assistance from division of accounts and reports. (a) The governing body of every unified school district, the governing body of every recreation commission having aggregate annual gross receipts in excess of $150,000 and the governing body of all other municipalities either having aggregate annual gross receipts in excess of $275,000 or which has general obligation or revenue bonds outstanding in excess of $275,000 shall have its accounts examined and audited by a licensed municipal public accountant or accountants or certified public accountant or accountants at least once each year. In the case of school districts, all tax and other funds such as activity funds and accounts shall also be examined and audited.

        (b)   Any municipality required to have an annual audit for the first time under this section shall be exempt from the requirement if the municipality sends to the division of accounts and reports a written request for assistance in complying with the required accounting procedures of K.S.A. 75-1121, and amendments thereto. The exemption shall continue until the assistance is rendered by the division of accounts and reports.

        (c)   The governing body of any city of the third class required to have its accounts examined and audited pursuant to the provisions of this section shall annually determine the total cost to be incurred by the city in complying with the requirements of this act and shall identify the same in the budget of the city.

        (d)   Each year the township board of any township required to have an annual audit may adopt a resolution requesting the director of accounts and reports to exempt the township from the requirements of this section. The resolution shall be submitted prior to the end of the fiscal year. Upon receipt of the resolution, the director of accounts and reports shall waive the requirement for an audit for such year.

        History:   L. 1935, ch. 275, § 12; L. 1967, ch. 442, § 1; L. 1978, ch. 334, § 2; L. 1983, ch. 276, § 1; L. 1990, ch. 66, § 51; L. 1993, ch. 46, § 3; July 1.

• 75-1123: Municipal audit guide for certain audits; installation of standardized accounting system. In conducting examinations and audits provided for by K.S.A. 10-1208, 12-866, 13-1243, 13-14d12 or 75-1122, and amendments thereto, the licensed municipal public accountant or certified public accountant so engaged shall follow the municipal audit guide, or the applicable portions thereof, prescribed by the director of accounts and reports. The municipality so audited shall install and put such standardized accounting system into effect as soon as possible after such 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; July 1.

• 75-1124: Filing of certain audit reports; fund payment condition. A copy of each audit report with recommendations, if any, rendered by any licensed municipal public accountant or certified public accountant upon the completion of any audits provided for by K.S.A. 10-1208, 12-866, 13-1243, 13-14d12 or 75-1122, and any amendments to such statutes, shall be filed with the director of accounts and reports within one year after the end of the audit period of the audit unless an extension of time is granted by the director of accounts and reports. Final payment to any accountant performing a municipal audit shall not be made until a copy of such report has been so filed as shown by a statement of the director of accounts and reports.

        History:   L. 1935, ch. 275, § 14; L. 1953, ch. 375, § 90; L. 1974, ch. 364, § 20; L. 1980, ch. 64, § 6; July 1.

• 75-1125: Audits may be made in municipalities not provided for by 75-1122; petition. The governing body of any municipality not covered by K.S.A. 75-1122 may employ a licensed municipal public accountant or accountants or certified public accountant or accountants to examine and audit the accounts of such municipality for such period as it may deem proper: Provided, That upon a written petition filed with the governing body of any such municipality not provided for by K.S.A. 75-1122 by 20% or more of the voters of said municipality who voted at the last election for officers of such municipality it shall be the duty of said governing body to employ a licensed municipal public accountant or accountants or certified public accountant or accountants to examine and audit the accounts of such municipality for such period of time as may be set out in the petition of the voters.

        History:   L. 1935, ch. 275, § 15; May 15.

• 75-1126: Procedure when audit discloses law violation or grounds for ouster. When any audit under this act indicates violation of a penal statute or discloses reasonable ground for removal from office, it shall be the duty of the licensed municipal public accountant or accountants or certified public accountant or certified public accountants signing the report of such audit to file one copy of the report with the county attorney.

        History:   L. 1935, ch. 275, § 16; May 15.

• 75-1127: Reimbursement of municipality by subdivision thereof. Boards, commissions, committees, bureaus or departments of a municipality having independent control of the disbursing of funds for their activities shall reimburse the municipality for their part of the cost of any examination or audit made of the municipality pursuant to this act.

        History:   L. 1935, ch. 275, § 17; May 15.

• 75-1128: Unlawfully acting as licensed public accountant; penalties. Any person representing to the public that such person is a licensed municipal public accountant under the laws of this state, or any person, except an assistant to a licensed municipal public accountant or an assistant to a certified public accountant, who accepts any fee or other compensation from any municipality for services as a public auditor or public accountant and who has not received such license or whose license has expired or has been revoked is guilty of a misdemeanor, and upon conviction shall be subject to a fine of not less than $100 nor more than $1,000 for each offense. Any person convicted under this section shall be ineligible to obtain renewal of a license as a licensed municipal public accountant.

        History:   L. 1935, ch. 275, § 18; L. 1982, ch. 349, § 5; July 1.

• 75-1129: Approval of claims by governing body, when. The governing body of any municipality shall not approve any claim for final payment until the conditions of K.S.A. 75-1124 have been fully complied with.

        History:   L. 1935, ch. 275, § 19; May 15.

• 75-1130: Penalties for violation of act and regulations. Any member of any governing body or clerk or secretary or treasurer or employee or officer of any municipality or subdivision or subsidiary thereof who shall violate any of the provisions of this act or the regulations issued pursuant thereto or neglect or refuse to perform any duty herein imposed, shall be deemed guilty of a misdemeanor, and upon conviction thereof in a court of competent jurisdiction shall be subject to a fine of not more than ten dollars or forfeiture of office or both.

        History:   L. 1935, ch. 275, § 20; May 15.