Kansas Municipal Audit and Accounting Guide

The Kansas Municipal Audit and Accounting Guide (KMAAG) is a guide mandated by K.S.A. 75-1123 that is annually revised to assist the independent auditor in conducting audits in the state of Kansas. Auditors of Kansas’ governmental entities reporting on the regulatory (formerly statutory) basis use this guide.

Members of the KSCPA and Division of Accounts and Reports (DAR) make up the Board of Editors who prepares annual revisions of the guide. The Director of the DAR approves revisions, and the annual 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)

The guide is intended to be an 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.

The 2021 KMAAG is available by download at the price of $90 plus applicable sales tax.

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