SESSION OF 2020
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2439
As Recommended by House Committee on
Appropriations

Brief*
HB 2439 would remove requirements for the following
reports to be submitted to the Legislative Division of Post
Audit:
● An audited statement of actual expenditures
incurred of any nonprofit corporation organized for
the purpose of providing legal services to indigent
inmates of Kansas correctional institutions;
● Department of Administration documentation of
write-off of accounts receivable or taxes receivable;
● An annual audit report of an independent certified
public accountant of any corporation whose
operations are substantially controlled by the Board
of Regents or any state educational institution for
the operation of the Board or educational
institution; and
● An annual report from the Secretary of Revenue
identifying each tax abatement of $5,000 or more
by taxpayer.
The bill would also remove a provision regarding
retroactivity on and after July 1, 1999, and make technical
changes.

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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Background
The bill was introduced by the Legislative Post Audit
Committee.
In the House Committee on Appropriations hearing, the
Legislative Post Auditor provided proponent testimony, stating
the agency no longer oversees the audit work associated with
the reports because of the enactment of 2018 SB 260 and
received no meaningful information from the reports. No
neutral or opponent testimony was provided.
SB 258, also introduced by the Legislative Post Audit
Committee, contains identical provisions.
According to the fiscal note prepared by the Division of
the Budget on the bill, enactment of the bill would have no
fiscal effect.


2- 2439


Statutes affected:
As introduced: 75-3728c, 76-721, 79-3233b, 22-4514a, 75-3711b