An independent audit of the organization's financial records shall accompany each proposal. Except as specified in K.A.R. 110-7-10(c), any organization that does not regularly submit to or authorize an outside audit of its budget and spending, or any newly formed organization, may submit the most current IRS 990 return in lieu of an audit if the organization obtains prior approval of the director.
Kan. Admin. Regs. § 110-7-6