74-8779. Same; performance of firm; written audit reports; duty of confidentiality.
253 words·~1 min read·
/ks/chapter-74/74-8779A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
74-8779. Same; performance of firm; written audit reports; duty of confidentiality.
(a)The Kansas lottery audit contract committee shall monitor the performance of the firm or firms conducting audits pursuant to a contract entered into under K.S.A. 74-8778 , and amendments thereto, to ensure that such audit is performed in accordance with the specifications developed for the conduct of such audit.
(1)The firm selected to perform an audit required by K.S.A. 74-8774 (a), and amendments thereto, shall submit a final written audit report by December 1 of each year to the executive director of the Kansas lottery and the legislative post audit committee.
(2)The firm selected to perform an audit required by K.S.A. 74-8774 (b), and amendments thereto, shall submit a preliminary written audit report by September 15 of each year to the executive director of the Kansas lottery and the secretary of administration. A final audit report shall be submitted by October 1 of each year to the executive director of the Kansas lottery, the secretary of administration and the legislative post audit committee.
(c)In the performance of such audit, the officers and employees of the firm or firms performing the audit shall be subject to the same duty of confidentiality applicable to the post auditor and officers and employees of the division of post audit under the legislative post audit act, and shall have access to all books, accounts, records, files, documents and correspondence, confidential or otherwise, of any person or state agency subject to the audit.