1-206

Chapter 1.--ACCOUNTANTS; CERTIFIED PUBLIC
Article 2.--STATE BOARD OF ACCOUNTANCY

      1-206.   Same; allocation of costs.(a) When the board issues anorder that is adverse to a firm, an applicant,a certificate or permit holder or a person practicing pursuant to K.S.A. 1-322,and amendments thereto, reasonable costs incurred by the board in conductingany proceeding under the Kansas administrative procedure act may be assessedagainst the parties to the proceeding in such proportion as the board maydetermine upon consideration of all relevant circumstances including the natureof the proceeding and the level of participation by the parties. Such ordershall include findings and conclusions in support of the assessment ofcosts. If the board is the unsuccessful party, the board shall absorb theboard's costs.

      (b)   For the purposes of this section, board costs incurred shall mean thepresiding officer fees and expenses, attorneys fees, costs of making anytranscripts, statutory witness fees and mileage, and any fees and expenses ofpersons identified in subsection (b) of K.S.A. 2009 Supp. 1-205, and amendmentsthereto.Board costs incurred shall not include presiding officer fees, attorney feesand expenses or costs of making transcripts unless the board has designated orretained the services of independent contractors to perform such functions.

      (c)   This section shall be part of and supplemental to article 2 of chapter 1of the Kansas Statutes Annotated, and amendments thereto.

      History:   L. 2009, ch. 38, § 2; Apr. 2.