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Financial Integrity and CAFR

The Financial Integrity Team within the Office of the Chief Financial Officer is responsible for the following:

Comprehensive Annual Financial Report (CAFR) - The Financial Integrity Team is responsible for the coordination and preparation of the Kansas CAFR.  The CAFR contains compiled statewide financial data in accordance with the accounting requirements of the Governmental Accounting Standards Board (GASB).  The CAFR is required, by statute, to be presented to the Governor on or before December 31st following the close of the fiscal year.  The CAFR is audited by an external accounting firm in accordance with auditing standards generally accepted in the United States and standards applicable to financial audits contained in Government Auditing Standards.  The Financial Integrity Team provides requested information, schedules, and reports to the independent auditors.  The CAFR is composed of three sections, Introductory, Financial and Statistical:

  • The Introductory Section includes a list of principal officials, letter of transmittal and organizational chart;
  • The Financial Section provides critical information regarding the financial condition of the State with financial statements, schedules, note disclosures and narratives; and
  • The Statistical Section includes financial trends, revenue capacity, debt capacity, demographics and economy and operating information.

Financial System Data Integrity - The Financial Integrity Team reviews data in the State accounting system (SMART) throughout the year to verify the appropriate account code classification is used on payment and revenue transactions.

The Financial Integrity Team also assists in the preparation of certain financial data for KanView, the Kansas Transparency Portal.  KanView contains data related to State revenues, expenses and indebtedness information, allowing citizens the ability to view and download financial activity at no cost.