tailieunhanh - FINANCIAL AUDIT REPORT State of Kansas_part1

Bài Kiểm toán lập pháp phòng Ủy ban lập pháp của Kiểm toán Bài viết Các bài viết Ủy ban Lập pháp kiểm toán và cơ quan kiểm toán, bộ phận lập pháp của Kiểm toán Bài viết, là những cánh tay kiểm toán của chính phủ Kansas | FINANCIAL AUDIT REPORT State of Kansas - Fiscal Year 2010 A Report to the Legislative Post Audit Committee By the Joint Venture of Allen Gibbs Houlik . and Berberich Trahan Co. . Under Contract with the Legislative Division of Post Audit State of Kansas This is trial version February 2011 Legislative Post Audit Committee Legislative Division of Post Audit The Legislative Post Audit Committee and its audit agency the Legislative Division of Post Audit are the audit arm of Kansas government. The programs and activities of State government now cost about 10 billion a year. As legislators and administrators try increasingly to allocate tax dollars effectively and make government work more efficiently they need information to evaluate the work of government agencies. The audit work performed by Legislative Post Audit helps provide that information. We conduct our audit work in accordance with applicable government auditing standards set forth by the U. S. Government Accountability Office. These standards pertain to the auditor s professional qualifications the quality of the audit work and the characteristics of professional and meaningful reports. These audit standards have been endorsed by the American Institute of Certified Public Accountants and adopted by the Legislative Post Audit Committee. The Legislative Post Audit Committee is a bipartisan committee comprising five senators and five representatives. Of the Senate members three are appointed by the President of the Senate and two are appointed by the Senate Minority Leader. Of the representatives three are appointed by the Speaker of the House and two are appointed by the House Minority Leader. As part of its audit responsibilities the Division is charged with meeting the requirements of the Legislative Post Audit Act which address audits of financial matters. Those requirements call for two major types of audit work. First the Act requires an annual audit of the State s financial .