46-1132.Same; school district performanceaudits.(a) In order to assist the legislature in the gathering ofinformation which isnecessary for the legislature's consideration when meeting its constitutionalduties to: (1) Providefor intellectual, educational, vocational and scientific improvement in publicschools establishedand maintained by the state; and (2) make suitable provision for the finance ofeducationalinterests of the state, the school district audit team established byK.S.A. 2009 Supp.46-1130, and amendments thereto, shall conductperformance audits and shallmonitor school district funding and other oversight issues through audit workas directed by the2010 commission.Except as specifically provided by this section, school districtperformance auditsshall be conducted in the manner provided by the legislative post audit act.The scope of such audit work may not be modified by the legislative postaudit committee.
(b) The topics for schooldistrict performance audits may include:
(1) The accuracy of school expenditures, reports or other information;
(2) how school districts use the funding received from the state;
(3) the relationship between school funding levels and costs;
(4) the weights of various education program components or the level ofequity achievedby the funding system;
(5) whether funding levels for education programs or students are keeping upwith theactual costs school districts report;
(6) the basis for changes in school district costs;
(7) the reasonableness of the amount and type of actual or budgetedexpenditurescompared with historical costs or with costs of other districts;
(8) options for modifying the school funding formula;
(9) other finance issues identified as needing further study;
(10) whether a school district has adequate operating or administrativeprocedures andfiscal controls and whether it is efficiently managed;
(11) best practices or innovative procedures, practices or controls operatingwithin anyschool districts that could present opportunities for other school districts tooperate moreefficiently; and
(12) any other topic as directed by the 2010 commission.
(c) In accordance with and subject to the scope of a school districtperformance auditapproved by the commission as provided by this section, the legislative postauditor shalldetermine which school districts are to be audited based on the audit topicsincluded and theresources available to conduct the audit.
(d) The provisions of subsection (g) of K.S.A. 46-1106, and amendmentsthereto, shall apply to any audit or audit work conducted pursuant to thissection.
(e) Any firm which develops information in the course of conducting a schooldistrictperformance audit which the legislative post auditor is required to reportunder subsection (d) ofK.S.A. 46-1106, and amendments thereto, immediately shall report suchinformation to thelegislative post auditor. The legislative post auditor shall make the reportrequired in subsection(d) of K.S.A. 46-1106, and amendments thereto.
(f) In conducting any school district performance audit and subject to thelimitations of the budget of the division andappropriations therefor, the legislative post auditor may enter into contractsfor consultants as thelegislative post auditor deems necessary for any school district performanceaudit conductedunder this section.
(g) This section shall be part of and supplemental to the legislative postaudit act.
46-1132.Same; school district performanceaudits.(a) In order to assist the legislature in the gathering ofinformation which isnecessary for the legislature's consideration when meeting its constitutionalduties to: (1) Providefor intellectual, educational, vocational and scientific improvement in publicschools establishedand maintained by the state; and (2) make suitable provision for the finance ofeducationalinterests of the state, the school district audit team established byK.S.A. 2009 Supp.46-1130, and amendments thereto, shall conductperformance audits and shallmonitor school district funding and other oversight issues through audit workas directed by the2010 commission.Except as specifically provided by this section, school districtperformance auditsshall be conducted in the manner provided by the legislative post audit act.The scope of such audit work may not be modified by the legislative postaudit committee.
(b) The topics for schooldistrict performance audits may include:
(1) The accuracy of school expenditures, reports or other information;
(2) how school districts use the funding received from the state;
(3) the relationship between school funding levels and costs;
(4) the weights of various education program components or the level ofequity achievedby the funding system;
(5) whether funding levels for education programs or students are keeping upwith theactual costs school districts report;
(6) the basis for changes in school district costs;
(7) the reasonableness of the amount and type of actual or budgetedexpenditurescompared with historical costs or with costs of other districts;
(8) options for modifying the school funding formula;
(9) other finance issues identified as needing further study;
(10) whether a school district has adequate operating or administrativeprocedures andfiscal controls and whether it is efficiently managed;
(11) best practices or innovative procedures, practices or controls operatingwithin anyschool districts that could present opportunities for other school districts tooperate moreefficiently; and
(12) any other topic as directed by the 2010 commission.
(c) In accordance with and subject to the scope of a school districtperformance auditapproved by the commission as provided by this section, the legislative postauditor shalldetermine which school districts are to be audited based on the audit topicsincluded and theresources available to conduct the audit.
(d) The provisions of subsection (g) of K.S.A. 46-1106, and amendmentsthereto, shall apply to any audit or audit work conducted pursuant to thissection.
(e) Any firm which develops information in the course of conducting a schooldistrictperformance audit which the legislative post auditor is required to reportunder subsection (d) ofK.S.A. 46-1106, and amendments thereto, immediately shall report suchinformation to thelegislative post auditor. The legislative post auditor shall make the reportrequired in subsection(d) of K.S.A. 46-1106, and amendments thereto.
(f) In conducting any school district performance audit and subject to thelimitations of the budget of the division andappropriations therefor, the legislative post auditor may enter into contractsfor consultants as thelegislative post auditor deems necessary for any school district performanceaudit conductedunder this section.
(g) This section shall be part of and supplemental to the legislative postaudit act.
46-1132.Same; school district performanceaudits.(a) In order to assist the legislature in the gathering ofinformation which isnecessary for the legislature's consideration when meeting its constitutionalduties to: (1) Providefor intellectual, educational, vocational and scientific improvement in publicschools establishedand maintained by the state; and (2) make suitable provision for the finance ofeducationalinterests of the state, the school district audit team established byK.S.A. 2009 Supp.46-1130, and amendments thereto, shall conductperformance audits and shallmonitor school district funding and other oversight issues through audit workas directed by the2010 commission.Except as specifically provided by this section, school districtperformance auditsshall be conducted in the manner provided by the legislative post audit act.The scope of such audit work may not be modified by the legislative postaudit committee.
(b) The topics for schooldistrict performance audits may include:
(1) The accuracy of school expenditures, reports or other information;
(2) how school districts use the funding received from the state;
(3) the relationship between school funding levels and costs;
(4) the weights of various education program components or the level ofequity achievedby the funding system;
(5) whether funding levels for education programs or students are keeping upwith theactual costs school districts report;
(6) the basis for changes in school district costs;
(7) the reasonableness of the amount and type of actual or budgetedexpenditurescompared with historical costs or with costs of other districts;
(8) options for modifying the school funding formula;
(9) other finance issues identified as needing further study;
(10) whether a school district has adequate operating or administrativeprocedures andfiscal controls and whether it is efficiently managed;
(11) best practices or innovative procedures, practices or controls operatingwithin anyschool districts that could present opportunities for other school districts tooperate moreefficiently; and
(12) any other topic as directed by the 2010 commission.
(c) In accordance with and subject to the scope of a school districtperformance auditapproved by the commission as provided by this section, the legislative postauditor shalldetermine which school districts are to be audited based on the audit topicsincluded and theresources available to conduct the audit.
(d) The provisions of subsection (g) of K.S.A. 46-1106, and amendmentsthereto, shall apply to any audit or audit work conducted pursuant to thissection.
(e) Any firm which develops information in the course of conducting a schooldistrictperformance audit which the legislative post auditor is required to reportunder subsection (d) ofK.S.A. 46-1106, and amendments thereto, immediately shall report suchinformation to thelegislative post auditor. The legislative post auditor shall make the reportrequired in subsection(d) of K.S.A. 46-1106, and amendments thereto.
(f) In conducting any school district performance audit and subject to thelimitations of the budget of the division andappropriations therefor, the legislative post auditor may enter into contractsfor consultants as thelegislative post auditor deems necessary for any school district performanceaudit conductedunder this section.
(g) This section shall be part of and supplemental to the legislative postaudit act.
