Audited Financial Statements

Kansas School District Audit Requirements

School districts in Kansas are required to comply with the Kansas regulatory basis of accounting and the Kansas Municipal Audit and Accounting Guide (KMAAG). Annually, each school district must have an independent audit that considers the following:

  1. Auditing Standards Generally Accepted in the U.S.

  2. Governmental Auditing Standards 

  3. Single Audit Act of 1996 and OMB Circular A-133

  4. Generally Accepted Accounting Principles