October 24, 2012

 

Frequently Asked Questions and Opinions

 

At Municipal Services we receive many and varied questions related to the Kansas budget law (K. S. A. 79-2925 et seq.) and, to a lesser extent, the Kansas municipal audit law (K.S.A. 75-1117 et seq.).  A number of these questions touch on common themes and, for this reason, we are able to categorize and provide questions you might likewise have, along with answers to those questions.

What follows is our effort to classify into general subject areas the questions most frequent asked in relation to the budget law and the audit law.  In some cases a question and answer may fit into more than one category, in which cases we provide the question and answer under more than one category.  To review our FAQs please click on a subject matter link that appears appropriate and review the .pdf found at that link.

In any event, if your review does not provide you with an answer to your particular question, please feel free to e-mail us at roger.basinger@da.ks.gov or rogers.brazier@da.ks.gov or call us at 785.296.8083 (Roger Basinger) or 785.296.2846 (Rogers Brazier).  We also can be reached at our common e-mail address of armunis@da.ks.gov.

 

 

Kansas Budget Law (K. S. A. 79-2925 et seq.)

 

10-Day Rule

Amending the Budget

Budget Hearing

Copy and Paste into Budget of Signed Certificate Page

Employee Benefits Fund

Failure to Submit an Adopted Budget

Fund Balances, Fund Creation, Fund Miscellaneous

Libraries

Mill Rate Higher Than Mill Rate Adopted

Mill Rate Limits

Non-Budgeted Funds

Publication of the Proposed Budget

Recreation Commission Budgets

Resolution or Ordinance Required?

Signing the Budget Document

Special Highway Fund/Gas Tax

Statement of Indebtedness Form

Submitting an Adopted Budget

Townships

Transfers

Valuation to Use in Setting Levies

Kansas Municipal Audit Law (K.S.A. 75-1117 et seq.)

Auditing in Accordance with Government Auditing Standards (Yellow Book)

KMAG/KMAAG

Statutory Audit Threshold

Switching from GAAP to Statutory Basis Financial Statements