Kansas Administrative Regulations Agency 2 - MUNICIPAL ACCOUNTING BOARD
Here’s a comprehensive overview of Kansas Administrative Regulations — Agency 2: Municipal Accounting Board, based on the most recent online sources:
📘 Agency 2: Municipal Accounting Board (K.A.R. Chapter 2)
This agency sets standards and rules for municipal accounting in Kansas, structured into five Articles:
Article 1 – Examination & Licensure of Municipal Public Accountants (§ 2‑1‑1 to 2‑1‑16)
Establishes qualifications, exam requirements, licensure procedures, and renewal rules for Municipal Public Accountants. (law.cornell.edu, kssos.org)
Article 2 – Accounting & Fiscal Procedure for Municipalities (§ 2‑2‑1 to 2‑2‑4)
Specifies required accounting formats and fiscal controls for municipalities. (law.cornell.edu)
Article 3 – Accounting & Fiscal Procedure for Municipalities (§ 2‑3‑1 to 2‑3‑6)
Continues the guidelines from Article 2, detailing additional municipal accounting and reporting practices.
Article 4 – Same; Applicability to Other Units (§ 2‑4‑1)
Extends municipal accounting standards to other local government units as defined. (law.cornell.edu)
Article 5 – Continuing Education Requirements (§ 2‑5‑1 to 2‑5‑5)
Defines mandatory continuing education (CE) obligations for licensed Municipal Public Accountants, likely including annual hours and approved course types. (law.cornell.edu)
🔍 Summary & Key Insights
The Board licenses Municipal Public Accountants, who must pass specific examinations and renew credentials periodically.
Accounting Articles (2 & 3) outline standardized accounting procedures and financial reporting guidelines to ensure uniformity and transparency across all municipalities and applicable government units.
Article 4 clarifies that these standards also apply beyond municipalities, potentially covering special districts or other local entities.
Continuing Education under Article 5 requires licensed municipal accountants to complete ongoing professional development, maintaining competence and compliance.
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