SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 16
As Recommended by Senate Committee on
Ways and Means

Brief*
SB 16 would amend statutes to remove requirements
that the following reports and certifications be provided to the
Legislative Division of Post Audit (LPA), the Post Auditor, or
the Legislative Post Audit Committee:
● An audited statement of actual expenditures
incurred by a Kansas nonprofit corporation
providing legal services to indigent inmates of
Kansas correctional institutions;
● A certified summary of the write-off of any accounts
receivable or taxes receivable by the Director of
Account and Reports;
● An annual audit of corporations who contract with
the Board of Regents (Board) or any state
educational institution and are substantially
controlled by the Board or such institution; and
● An annual report by the Secretary of Revenue
regarding tax abatements that reduce final tax
liability by $5,000 or more.
Additionally, the bill would make technical amendments
to ensure consistency in statutory phrasing and remove an
outdated retroactivity provision.

____________________
*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.
[Note: 2021 SB 16 contains provisions similar to those of
2020 SB 258, as recommended by the Senate Committee on
Ways and Means.]

Senate Committee on Ways and Means
In the Senate Committee hearing, the Post Auditor
provided proponent testimony, stating the Legislative
Division of Post Audit no longer oversees the audit work
associated with the reports due to enactment of 2018 SB 260
and receives no meaningful information from the reports.
Written neutral testimony was submitted by the President and
chief executive officer of the Board. No opponent testimony
was presented.
The Senate Committee recommended the bill be placed
on the Consent Calendar.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget, enactment of the bill would have no fiscal effect.
Legislative Post Audit; state agency reports


2- 16


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