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{As Amended by House Committee of the Whole}
Session of 2026
Substitute for HOUSE BILL No. 2427
By Committee on Appropriations
2-26
AN ACT establishing the positions of the senate fiscal integrity auditor
appointed by the president of the senate and the house of
representatives fiscal integrity auditor appointed by the speaker of the
house of representatives; providing for the duties of such fiscal
integrity auditors, including access to the state fiscal technology
systems and software; requiring certain reports and recommendations
to be submitted to certain legislative committees.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) There is hereby established the positions of the senate
fiscal integrity auditor appointed and subject to removal by the president
of the senate and the house of representatives fiscal integrity auditor
appointed and subject to removal by the speaker of the house of
representatives. The senate fiscal integrity auditor shall report to the
president {and the minority leader} of the senate and the house of
representatives fiscal integrity auditor shall report to the speaker {and the
minority leader} of the house of representatives for the purpose of
providing effective budgetary support, improved oversight, rigorous
analysis and assessment and guidance concerning governmental fiscal
procedures and auditing. Such fiscal integrity auditors shall receive such
compensation as is determined by the legislative coordinating council.
Such fiscal integrity auditors shall receive expenses and allowances for in-
state and out-of-state travel as approved by the legislative coordinating
council and provided by law for members of the legislature. Such fiscal
integrity auditors shall be in the unclassified service. Such fiscal integrity
auditors shall have extensive experience and recognized qualification in
the field of governmental fiscal procedures, auditing and analysis.
(b) (1) Such fiscal integrity auditors shall have unlimited access to all
state of Kansas technology systems and software used for accounting,
budgeting and expenditures from the state treasury by the legislative
research department, division of accounts and reports and division of the
budget. Such access includes unlimited access to the statewide payroll
accounting system, known as SHARP, the statewide management,
accounting and reporting tool, known as SMART, and any successor
accounting and budget technology.
(2) In the discharge of the duties imposed under this section, such
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Sub for HB 2427—Am. by HCW 2
fiscal integrity auditors shall have access to all books, accounts, records,
files, documents and correspondence concerning fiscal matters,
confidential or otherwise, of any state agency. Such fiscal integrity
auditors shall be subject to the same duty of confidentiality imposed by
law on any state agency with regard to any such books, accounts, records,
files, documents and correspondence concerning fiscal matters, and any
information contained therein, and shall be subject to any civil or criminal
penalties imposed by law for violations of such duty of confidentiality.
(c) In addition to any duties established by the president {and the
minority leader} of the senate for the senate fiscal integrity auditor and by
the speaker {and the minority leader} of the house of representatives for
the house of representatives fiscal integrity auditor, such fiscal integrity
auditors shall have the following duties:
(1) Examine budget expenditures with a focus on the identification of
waste, fraud, mismanagement and abuse;
(2) verify that expenditures align with legislative intent and ensure
that agencies expend funds only as the legislature intended;
(3) recommend termination, consolidation or reappropriation of
expenditures that are inconsistent with legislative intent;
(4) identify expenditures, practices or programs that may be
eliminated as to provide proper use of taxpayer money;
(5) identify duplicative and redundant services or unused funds;
(6) identify off-budget spending, funds shifted or redirected between
accounts and agencies and possible unauthorized expenditures;
(7) collaborate with the office of inspector general, established in
K.S.A. 75-7427, and amendments thereto, to eliminate waste, fraud,
mismanagement and abuse;
(8) serve as an additional resource to the chairpersons of the senate
committee on ways and means by the senate fiscal integrity auditor and the
house of representatives committee on appropriations by the house of
representatives fiscal integrity auditor throughout the year;
(9) improve state agency expenditure transparency; and
(10) provide clear, easy-to-understand findings to members of each
auditors' legislative chamber and assistance whenever requested by such
members of each auditors' legislative chamber.
(d) The senate fiscal integrity auditor shall provide to the president
{and the minority leader} of the senate and the house of representatives
fiscal integrity auditor shall provide to the speaker {and the minority
leader} of the house of representatives annual summaries analyzing the
following:
(1) Expenditures warranting further review or action, as reviewed
pursuant to the duties in subsection (c), by the state agency or the
legislature;
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(2) government expenditures that occur outside the proper, authorized
and transparent budgeting and accounting systems, including funds
expended through redirecting or shifting funds inconsistent with legislative
intent;
(3) budget recommendations that improve government transparency
and demonstrate to the public the effective use of taxpayer money; and
(4) recommending possible budget savings related to termination,
consolidation, modernization, procurement, bid processes or
administrative imbalance.
(e) Such fiscal integrity auditors shall provide an annual audit report
and recommendations to the legislative budget committee, the senate
committee on ways and means, the house of representatives committee on
appropriations and each of the house of representatives' budget
committees.
{(f) Prior to accessing any technology systems and software
containing protected, confidential or personally identifiable
information, the fiscal integrity auditor shall:
(1) Execute confidentiality and nondisclosure agreements;
(2) complete annual cybersecurity and data privacy training as
required by the legislative chief information technology officer:
(3) comply with cybersecurity policies as required by the
legislative chief information technology officer;
(4) use only state-approved secure devices and networks; and
(5) be prohibited from downloading, externally transmitting or
using portable storage for protected data except as expressly
authorized in writing.}
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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