The Kansas Municipal Audit and Accounting Guide (KMAAG) is a guide mandated by K.S.A. 75-1123 prepared to assist financial statement preparers and independent auditors in preparing and auditing the regulatory basis financial statements of Kansas municipal governmental units.
The guide is your initial reference source for specific accounting and disclosure issues related to Kansas governmental units. The guide concentrates primarily on financial statements prepared to demonstrate compliance with the cash basis and budget laws and Kansas finance-related compliance issues.
Members of the KSCPA and Division of Accounts and Reports (DAR) make up the Board of Editors. The Board of Editors prepares annual revisions to the guide, approved by the Director of the DAR. The yearly January revision supersedes all previous guides and is effective for audits of years ending on or after December 31.
SSARS 23 Q+A on Prospective Financial Information Engagements (e.g. Kansas Budget Reports for Municipalities)
SSARS 23 Q+A
The 2023 KMAAG is available by download at the price of $90 plus applicable sales tax.
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