46-1128.Confidentiality of audit reports, when; exceptions.(a) Except as provided by subsections (b) and (c) of this section and bysubsections (d), (e) and (g)of K.S.A. 46-1106 and amendments thereto,each audit report prepared by the division ofpost audit or by a firm under the legislative post audit act, andeach finding, conclusion, opinion or recommendation contained inthe audit report, shall be confidential and shall not be disclosedpursuant to the provisions of the open records act or under anyother law until: (1) The time of the next scheduled meeting of thelegislative post audit committee held after distribution of the report tomembers of such committee; or (2) the time of the next scheduled meeting ofanother legislative committee held after distribution of the report to themembers of suchcommittee as authorized bythe legislative post audit committee.
(b) The legislative post audit committee mayauthorize aspecific confidential distribution of any audit report, prior to any suchpresentation of the audit report, by motion adopted by thelegislative post audit committee or by rule adopted by the committee, inaccordance withsuch motion or rule. Each person who receives an audit reportpursuant to any such motion or rule authorizing a specific confidentialdistribution of the audit report shall keep the auditreport and each finding, conclusion, opinion or recommendationcontained in the audit report confidential until the audit reportis presented to the legislative post audit committee or anotherlegislative committee at an open meeting of the committee.
(c) The post auditor,or the post auditor's designee may make a limited distribution of preliminaryaudit findings,conclusions or recommendations to any person affected by the auditas part of the process of conducting the audit. Such preliminaryaudit findings, conclusions, opinions or recommendations shall beconfidential and shall not be subject to disclosure pursuant to theprovisions of the open records act or any other law, except as provided insubsections (d), (e) and (g) of K.S.A. 46-1106 and amendments thereto.
(d) As used in this section, "audit report" means the writtenreport of any financial-compliance audit, performance audit, or anyother audit or audit work conducted under the legislative postaudit act by the division of post audit or by a firm under thelegislative post audit act; and any other words and phrases used inthis section shall have the meanings respectively ascribed theretoby K.S.A. 46-1112 and amendments thereto.
(e) This section shall be construed as part of thelegislative post audit act.
46-1128.Confidentiality of audit reports, when; exceptions.(a) Except as provided by subsections (b) and (c) of this section and bysubsections (d), (e) and (g)of K.S.A. 46-1106 and amendments thereto,each audit report prepared by the division ofpost audit or by a firm under the legislative post audit act, andeach finding, conclusion, opinion or recommendation contained inthe audit report, shall be confidential and shall not be disclosedpursuant to the provisions of the open records act or under anyother law until: (1) The time of the next scheduled meeting of thelegislative post audit committee held after distribution of the report tomembers of such committee; or (2) the time of the next scheduled meeting ofanother legislative committee held after distribution of the report to themembers of suchcommittee as authorized bythe legislative post audit committee.
(b) The legislative post audit committee mayauthorize aspecific confidential distribution of any audit report, prior to any suchpresentation of the audit report, by motion adopted by thelegislative post audit committee or by rule adopted by the committee, inaccordance withsuch motion or rule. Each person who receives an audit reportpursuant to any such motion or rule authorizing a specific confidentialdistribution of the audit report shall keep the auditreport and each finding, conclusion, opinion or recommendationcontained in the audit report confidential until the audit reportis presented to the legislative post audit committee or anotherlegislative committee at an open meeting of the committee.
(c) The post auditor,or the post auditor's designee may make a limited distribution of preliminaryaudit findings,conclusions or recommendations to any person affected by the auditas part of the process of conducting the audit. Such preliminaryaudit findings, conclusions, opinions or recommendations shall beconfidential and shall not be subject to disclosure pursuant to theprovisions of the open records act or any other law, except as provided insubsections (d), (e) and (g) of K.S.A. 46-1106 and amendments thereto.
(d) As used in this section, "audit report" means the writtenreport of any financial-compliance audit, performance audit, or anyother audit or audit work conducted under the legislative postaudit act by the division of post audit or by a firm under thelegislative post audit act; and any other words and phrases used inthis section shall have the meanings respectively ascribed theretoby K.S.A. 46-1112 and amendments thereto.
(e) This section shall be construed as part of thelegislative post audit act.
46-1128.Confidentiality of audit reports, when; exceptions.(a) Except as provided by subsections (b) and (c) of this section and bysubsections (d), (e) and (g)of K.S.A. 46-1106 and amendments thereto,each audit report prepared by the division ofpost audit or by a firm under the legislative post audit act, andeach finding, conclusion, opinion or recommendation contained inthe audit report, shall be confidential and shall not be disclosedpursuant to the provisions of the open records act or under anyother law until: (1) The time of the next scheduled meeting of thelegislative post audit committee held after distribution of the report tomembers of such committee; or (2) the time of the next scheduled meeting ofanother legislative committee held after distribution of the report to themembers of suchcommittee as authorized bythe legislative post audit committee.
(b) The legislative post audit committee mayauthorize aspecific confidential distribution of any audit report, prior to any suchpresentation of the audit report, by motion adopted by thelegislative post audit committee or by rule adopted by the committee, inaccordance withsuch motion or rule. Each person who receives an audit reportpursuant to any such motion or rule authorizing a specific confidentialdistribution of the audit report shall keep the auditreport and each finding, conclusion, opinion or recommendationcontained in the audit report confidential until the audit reportis presented to the legislative post audit committee or anotherlegislative committee at an open meeting of the committee.
(c) The post auditor,or the post auditor's designee may make a limited distribution of preliminaryaudit findings,conclusions or recommendations to any person affected by the auditas part of the process of conducting the audit. Such preliminaryaudit findings, conclusions, opinions or recommendations shall beconfidential and shall not be subject to disclosure pursuant to theprovisions of the open records act or any other law, except as provided insubsections (d), (e) and (g) of K.S.A. 46-1106 and amendments thereto.
(d) As used in this section, "audit report" means the writtenreport of any financial-compliance audit, performance audit, or anyother audit or audit work conducted under the legislative postaudit act by the division of post audit or by a firm under thelegislative post audit act; and any other words and phrases used inthis section shall have the meanings respectively ascribed theretoby K.S.A. 46-1112 and amendments thereto.
(e) This section shall be construed as part of thelegislative post audit act.
