19-3-2 Reviews and audits. (a) Reviews
and audits may be conducted by the executive di-
rector of any matter which is required to be re-
ported or filed under the provisions of relevant
law. Such reviews and audits shall employ gener-
ally accepted auditing standards and provisions as
adapted to relevant law. Such reviews and audits
may include:


 (1)  identification of persons required to file
statements, reports or other documents;

 (2)  desk review of filed statements, reports and
other documents;

 (3)  review or confirmation of receipts, expend-
itures, gifts, honoraria or payments; and

 (4)  audits of records and accounts required to
be maintained or to be made available to the com-
mission.

 (b)  If at the conclusion of any review or audit
there appear to be material errors or omissions in
any statement, report or other document, such ac-
tion as is provided by relevant law shall be taken
by the executive director in order to assure their
correction. This action shall be reported by the
executive director to the commission. A report on
each completed audit shall be prepared by the ex-
ecutive director for the commission. A copy of the
memorandum shall be issued by the commission
to the person audited. (Authorized by and imple-
menting K.S.A. 1991 Supp. 25-4119a, 46-253; ef-
fective, E-76-52, Oct. 24, 1975; effective, E-77-
20, May 1, 1976; effective Feb. 15, 1977;
amended May 1, 1980; amended June 22, 1992.)