A report covering imperfections in the exisiting finance system in Kansas. Problems indicated are: 1.) No central agency exists to coordinate financial activities. 2.) The budget process is incomplete. 3.) Effective methods for supervising state expenditures are lacking or limited in scope. 4.) Central purchasing has not been fully developed or integrated with pre-audit procedures. 5.) A complete system of central accounting has not yet been provided. 6.) Responsibility for fiscal reporting is scattered among numerous agencies. 7.) The -post-audit function may be improperly located.