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Published: September, 2025

KDHE Early Childhood Data Integration and System Enhancement IT Project Update (April 1, 2025 – June 30, 2025)

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KDHE Early Childhood Data Integration and System Enhancement IT Project Update (April 1, 2025 – June 30, 2025)

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New

Published: September, 2025

IT Security Audit – Board of Nursing

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IT Security Audit – Board of Nursing

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

New

Published: September, 2025

Reviewing Tax Credits Awarded and Used through the High Performance Incentive Program and the Kansas Affordable Housing Tax Credit (Limited-Scope)

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Reviewing Tax Credits Awarded and Used through the High Performance Incentive Program and the Kansas Affordable Housing Tax Credit (Limited-Scope)

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The High Performance Incentive Program (HPIP) allows qualifying businesses to earn state income tax credits based on their expenditures on employee training and education and on qualifying capital investments. We couldn't report how much HPIP credit businesses earned and used in recent years because of reliability issues with KDOR's HPIP data. We identified inconsistencies in the data that KDOR officials told us they were trying to resolve. The Kansas Affordable Housing Tax Credit (KAHTC) is a state income tax credit that matches the federal low-income housing tax credit. Both credits help subsidize the creation of affordable rental housing. The Kansas Housing Resources Corporation (KHRC) administers both credits. Since 2023, when the KAHTC was first allowed, KHRC has awarded rental housing development projects about $73 million in KAHTC credits. It may award an additional $34 million in tax credits by the time the KAHTC ends in 2028. At the time of our audit, no taxpayers had used the KAHTC to reduce their income tax liabilities. However, they will likely begin doing so soon. Over the next approximately 15 years, taxpayers' use of KAHTC credit awards may result in the state forgoing about $1 billion in income tax revenues.

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New

Published: September, 2025

Evaluating Access Controls of School District Accounting Systems

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Evaluating Access Controls of School District Accounting Systems

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Of the 20 districts we reviewed, only some had adequate access controls for their accounting systems, and very few had adequate written policies. School districts use accounting systems to manage their expenses and report on their financial information. It’s critical that school districts protect their accounting systems against unauthorized access. School districts are not required to follow the state’s IT security policies. We compiled a set of IT security and accounting best practices to evaluate school districts’ access controls for accounting systems. We reviewed accounting system access control policies and practices for 20 judgmentally selected school districts across Kansas. None of the 20 districts we reviewed had adequate IT security access control practices in all 3 categories we evaluated. Almost all school districts we reviewed (19 of 20) lacked all expected account management control practices within their accounting systems. Most school districts we reviewed (16 of 20) also did not have all expected identity management practices in place within their accounting systems. About half of the school districts we reviewed (11 of 20) had all expected controls in place to limit user access to their accounting systems, and most school districts had at least 4 of the 5 controls we reviewed. Finally, very few of the 20 districts we reviewed had adequate written policies related to any access controls for their accounting systems. Smaller school districts tended to lack more access controls for their accounting systems, but all districts could benefit from formalized policies. KSDE told us that districts have been moving to computerized systems quickly, and it was not surprising that districts have very few policies.

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Published: July, 2025

IT Security – Follow Up Audit

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IT Security – Follow Up Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

Published: July, 2025

IT Security Audit – City of Topeka

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IT Security Audit – City of Topeka

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

Published: July, 2025

Follow Up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

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Follow Up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

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This audit evaluated whether agencies implemented 6 previous audit recommendations. We determined that 3 of the 6 recommendations have been implemented. The Kansas Department for Children and Families (DCF) and Department for Aging and Disability Services (KDADS) implemented 2 recommendations and partially implemented 2 other recommendations from our 2022 audit of foster care services. The Kansas State Department of Education (KSDE) implemented the recommendation from our 2022 limited-scope audit of social workers employed by school districts. Finally, KSDE partially implemented the recommendation from our 2022 limited-scope audit of scholarship granting organizations' compliance with distribution requirements for the Tax Credit for Low Income Students Scholarship Program.

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Published: July, 2025

Reviewing Outcomes of the Office of the Inspector General’s Investigations (Limited-Scope)

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Reviewing Outcomes of the Office of the Inspector General’s Investigations (Limited-Scope)

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This limited-scope audit evaluated the outcomes of the Kansas Office of the Inspector General’s (OIG) investigations and audits from calendar years 2021 through 2024, with a focus on financial recoveries and prosecutorial results. The OIG is an independent entity within the Kansas Attorney General’s Office and is tasked with increasing accountability and oversight of Kansas medical (and other) assistance programs through audits, reviews, and investigations. To assess the impact of OIG’s work, we examined summary data on 280 investigations initiated during the review period, consulted relevant district court records, and conducted follow-up interviews with OIG officials. Our analysis found that 2 of the 280 investigations have led to prosecutions, which have resulted in the recovery of less than $1,000 to date. Additional legal actions may be possible given the number of still open investigations. We also reviewed all 9 audits and reviews OIG published between 2021 and 2024. Of these, we confirmed the recovery of $1.3 million documented in 1 report.

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Published: July, 2025

Reviewing Select Cities’ Use of Transient Guest Tax Revenues

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Reviewing Select Cities’ Use of Transient Guest Tax Revenues

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From 2021 – 2023, Manhattan, Overland Park, and Wichita appeared to use most of their transient guest tax revenue appropriately, but a small portion was inappropriate or unclear. Kansas statute allows cities and counties to charge guests at hotels or other short-term lodgings a tax (called a transient guest tax), which local governments can then use to fund tourism-related expenditures. Most cities with a transient guest tax charge more than the 2% rate in statute because they use the home rule provision in the Kansas Constitution to exempt themselves. The 3 cities we reviewed spent transient guest revenues differently from 2021 to 2023 but most of their spending appeared to be appropriate. All 3 cities used transient guest tax revenues to pay the local convention and visitors bureaus to promote tourism. All 3 cities appeared to use transient guest tax revenues to finance tourism and convention related bonds. Wichita appeared to use transient guest tax revenues to maintain and operate existing tourism facilities. Manhattan and Wichita used transient guest tax revenues on direct grants or sponsorships for tourism. In 2023, Manhattan transferred $100,000 of its transient guest tax revenue to the general fund, but we could not determine if it was used appropriately because of a lack of documentation. Wichita spent $16,000 of guest tax revenue from 2021 – 2023 to cover city administrative and audit fees, which is inappropriate because the expenses are not related to tourism and conventions. Finally, we also found a difference between certain definitions in Wichita's transient guest tax ordinances and state law. As a result, since 1992, KDOR may have collected and Wichita may have received transient guest tax revenues from guests at some hotels and other lodging entities that aren’t authorized in Wichita’s charter ordinance.

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Published: July, 2025

Reviewing BASE 1.0 and BASE 2.0 Grant Program Planned Matching Expenditures (Limited-Scope)

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Reviewing BASE 1.0 and BASE 2.0 Grant Program Planned Matching Expenditures (Limited-Scope)

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The Building a Stronger Economy 1.0 and 2.0 grant programs (or BASE grant programs) awarded almost $150 million in federal funds to Kansas businesses for infrastructure development. The Department of Commerce selected which program applicants would be awarded funding. It required BASE grant recipients to provide matching funds equal to at least 25% of the project cost. We reviewed the planned matching expenditures in all 72 BASE grant award agreements. Commerce approved planned matching expenditures in 3 main categories, with construction costs (including materials, labor, and site work) being the largest. Commerce approved almost half of planned matching expenditures for costs recipients incurred prior to signing a BASE grant agreement. Department officials told us they allowed pre-award matching expenditures to give recipients credit for project expenses incurred prior to the BASE grant award. Finally, we identified several issues with the accuracy and completeness of the BASE grant award agreements that could not be reconciled by the department.

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Published: July, 2025

Reviewing Free Lunch Student Counts Used as the Basis for At-Risk Funding

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Reviewing Free Lunch Student Counts Used as the Basis for At-Risk Funding

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The federal government reimburses school districts for meals they serve to students through the National School Lunch Program. Students receive a free or reduced-price lunch through the National School Lunch Program if they meet 1 of several criteria including participating in certain federal programs, being a migrant student, and having household income of 130% or less than the federal poverty line. In Kansas, the state provides at-risk funding to school districts based on the number of students who are eligible for a free lunch and meet a few other criteria. We chose a random and projectable sample of students who qualified for a free lunch in the 2023-24 school year to verify their eligibility for the free lunch program. We estimated that 54% to 72% of all Kansas students who qualified for free lunches because they submitted a National School Lunch Program application were likely ineligible in the 2023-24 school year. However, only about 16% of all students who qualified for a free lunch qualified by submitting an application. For most of the remainder of students we were not able to verify their eligibility because their eligibility was determined by the Department for Children and Families, the Kansas Department of Health and Environment, or by their school district. Because of time and data constraints, we could not determine whether those agencies and districts correctly determine student eligibility. As a result, we could not assess the overall accuracy of the free lunch count. Federal rules significantly limit school districts' and KSDE's ability to verify the eligibility of students who receive a free lunch. As a result, the free lunch program is at high risk of fraud, waste, and abuse.

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Published: July, 2025

Evaluating State Agencies’ Registries of Perpetrators of Abuse, Neglect, and Exploitation

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Evaluating State Agencies’ Registries of Perpetrators of Abuse, Neglect, and Exploitation

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3 state agencies are responsible for taking and investigating allegations of abuse, neglect, and exploitation. Those agencies are the Department for Aging and Disability Services (KDADS), the Department of Health and Environment (KDHE), and the Department of Children and Families (DCF). These agencies may refer alleged perpetrators to 3 state licensure boards: the Board of Healing Arts, the Board of Nursing, and the Behavioral Sciences Regulatory Board. The state's process for investigating allegations and identifying perpetrators is complicated and fragmented. State law is also unclear about agencies' responsibilities. We found KDADS and DCF keep registries of perpetrators, but KDHE does not. KDHE doesn't investigate allegations of ANE because KDHE officials believe they lack the authority to do so. We also identified issues with how agencies refer allegations to each other. These issues suggest not all suspected perpetrators get investigated and that agencies' registries may be incomplete.

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Published: July, 2025

Evaluating Aging and Disability Resource Center Contract Changes (Limited-Scope)

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Evaluating Aging and Disability Resource Center Contract Changes (Limited-Scope)

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The Kansas Department for Aging and Disability Services (KDADS) oversees Aging and Disability Resource Center (ADRC) services to help older adults and people with disabilities. Until 2024, KDADS contracted with Area Agencies on Aging (AAAs) to provide ADRC services. In 2024, KDADS split the one AAA contract for ADRC services into 2 contracts, one for the Home and Community Based Services (HCBS) assessments and one for the remaining ADRC services. KDADS officials told us they changed the ADRC services contract to mitigate the appearance of a conflict-of-interest and to address longstanding performance issues with HCBS waiver assessments.

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Published: May, 2025

IT Security Audit – Board of Accountancy

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IT Security Audit – Board of Accountancy

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

Published: May, 2025

KDHE Early Childhood Data Integration and System Enhancement IT Project Update (January 1, 2025 – April 1, 2025)

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KDHE Early Childhood Data Integration and System Enhancement IT Project Update (January 1, 2025 – April 1, 2025)

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Published: May, 2025

Reviewing the Department of Commerce’s Process for Reviewing Building a Stronger Economy (BASE) 1.0 Grants (Limited-Scope)

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Reviewing the Department of Commerce’s Process for Reviewing Building a Stronger Economy (BASE) 1.0 Grants (Limited-Scope)

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The Department of Commerce evaluated BASE 1.0 grant program applicants using a standardized scoring rubric, but it didn’t consistently follow its process or document the Secretary’s final award decisions. The Building a Stronger Economy 1.0 grant program (or BASE 1.0) awarded almost $100 million in federal funds to Kansas entities for infrastructure development. Commerce received 445 BASE 1.0 grant applications requesting a total of about $1.7 billion. Of the $99 million Commerce awarded to 35 recipients, about half went to 10 projects in Butler and Johnson counties. Commerce reviewed applications to the BASE 1.0 grant program and determined which applicants would receive funding using 3 main steps: eligibility review, application scoring, and final selection. Commerce completed an eligibility review for all 10 applications we reviewed and eliminated 1 that wasn’t eligible. Commerce didn’t consistently follow its application scoring process for the 9 eligible applications we reviewed. We couldn’t review the Secretary of Commerce’s final award decisions because this process wasn’t documented.

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Published: April, 2025

IT Security Audit – State Fair

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IT Security Audit – State Fair

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

Published: March, 2025

Reviewing Veterans’ Claims Assistance Program Matching Requirements

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Reviewing Veterans’ Claims Assistance Program Matching Requirements

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The Kansas Office of Veterans Services allowed participating Veteran Service Organizations to take fundamentally different approaches in reporting VCAP matching obligations, which may or may not comply with state law. The state’s Veterans Claims Assistance Program (VCAP) is meant to provide claims assistance to veterans in Kansas through congressionally chartered veteran service organizations. The Legislature appropriates annual funds for VCAP which is administered by the Kansas Office of Veterans Services. The VCAP grant program operates under a reimbursement model that’s overseen by KOVS. To participate in VCAP, veteran service organizations must also meet annual matching obligations. The veteran service organizations reported using VCAP funds primarily for VCAP-related salaries and wages for fiscal years 2022 to 2024. During this time, the American Legion reported between 28% and 34% in matching support related to the VCAP program. Most (76%) of the matching support we reviewed in more detail for the American Legion appeared to be related to VCAP, but we couldn’t verify the rest. The VFW reported that it greatly exceeded its matching obligations between fiscal year 2022 and 2024. More than half (55%) of our sample of VFW matching support was not related to the VCAP program, and we couldn’t verify the rest. We found that KOVS hasn’t provided sufficient guidance to participating veteran service organizations to ensure they understand the requirements related to matching support. KOVS’s oversight may be inadequate to ensure the veteran service organizations are meeting their matching obligations. Lax KOVS oversight in other areas may cause additional misunderstandings between KOVS and the veteran service organizations and their supporters. It was also unclear whether statute allows veteran service organizations to use the estimated rental values of the offices provided by the U.S. Department of Veterans Affairs as their own in-kind matching support.

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Published: March, 2025

Reviewing the Kansas Department of Transportation’s Response to Great Bend’s Historic Dragstrip Cost Share Project (Limited-Scope)

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Reviewing the Kansas Department of Transportation’s Response to Great Bend’s Historic Dragstrip Cost Share Project (Limited-Scope)

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The Kansas Department of Transportation created the Cost Share Program in 2019 to help fund transportation projects in local communities. In Fall 2019, KDOT awarded $1.19 million in Cost Share Project funds to the City of Great Bend to reconstruct the historic dragstrip and shutdown area (this includes both the track and the portion of the racetrack after the finish line where cars slow down). The dragstrip project was completed in May 2021, but within a couple months, stakeholders raised concerns with the quality of the track such as "high spots" and later reported chipping and flaking of the track's surface. As a result of the dragstrip's quality issues, the track was closed for the 2023 racing season and it has not been reopened since. Under the Cost Share program contract, the city had the responsibility of overseeing the dragstrip project. KDOT was authorized to enforce penalties if the city didn't use the project as it was intended by contract. KDOT was authorized to recapture up to 90% of the Cost Share project funds based on the track closure in 2023, but they did not enforce this penalty. KDOT officials told us this was because they wanted the city to get the dragstrip back into racing condition, and they were satisfied with the city's efforts to do so. KDOT officials told us that moving forward, they would consider enforcing the claw-back penalty if Great Bend didn't get the dragstrip reconstructed in a reasonable time, but KDOT didn't set a specific timeframe for this possibility.

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KDHE Early Childhood Data Integration and System Enhancement IT Project Update (April 1, 2025 – June 30, 2025)

KDHE Early Childhood Data Integration and System Enhancement IT Project Update (April 1, 2025 – June 30, 2025)

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IT Security Audit – Board of Nursing

IT Security Audit – Board of Nursing

Audit Statement

Reviewing Tax Credits Awarded and Used through the High Performance Incentive Program and the Kansas Affordable Housing Tax Credit (Limited-Scope)

Reviewing Tax Credits Awarded and Used through the High Performance Incentive Program and the Kansas Affordable Housing Tax Credit (Limited-Scope)

Report Abstract

Evaluating Access Controls of School District Accounting Systems

Evaluating Access Controls of School District Accounting Systems

Report Abstract

IT Security – Follow Up Audit

IT Security – Follow Up Audit

Audit Statement

IT Security Audit – City of Topeka

IT Security Audit – City of Topeka

Audit Statement

Follow Up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

Follow Up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

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Reviewing Outcomes of the Office of the Inspector General’s Investigations (Limited-Scope)

Reviewing Outcomes of the Office of the Inspector General’s Investigations (Limited-Scope)

Report Abstract

Reviewing Select Cities’ Use of Transient Guest Tax Revenues

Reviewing Select Cities’ Use of Transient Guest Tax Revenues

Report Abstract

Reviewing BASE 1.0 and BASE 2.0 Grant Program Planned Matching Expenditures (Limited-Scope)

Reviewing BASE 1.0 and BASE 2.0 Grant Program Planned Matching Expenditures (Limited-Scope)

Report Abstract

Reviewing Free Lunch Student Counts Used as the Basis for At-Risk Funding

Reviewing Free Lunch Student Counts Used as the Basis for At-Risk Funding

Report Abstract

Evaluating State Agencies’ Registries of Perpetrators of Abuse, Neglect, and Exploitation

Evaluating State Agencies’ Registries of Perpetrators of Abuse, Neglect, and Exploitation

Report Abstract

Evaluating Aging and Disability Resource Center Contract Changes (Limited-Scope)

Evaluating Aging and Disability Resource Center Contract Changes (Limited-Scope)

Report Abstract

IT Security Audit – Board of Accountancy

IT Security Audit – Board of Accountancy

Audit Statement

KDHE Early Childhood Data Integration and System Enhancement IT Project Update (January 1, 2025 – April 1, 2025)

KDHE Early Childhood Data Integration and System Enhancement IT Project Update (January 1, 2025 – April 1, 2025)

Report Abstract

Reviewing the Department of Commerce’s Process for Reviewing Building a Stronger Economy (BASE) 1.0 Grants (Limited-Scope)

Reviewing the Department of Commerce’s Process for Reviewing Building a Stronger Economy (BASE) 1.0 Grants (Limited-Scope)

Report Abstract

IT Security Audit – State Fair

IT Security Audit – State Fair

Audit Statement

Reviewing Veterans’ Claims Assistance Program Matching Requirements

Reviewing Veterans’ Claims Assistance Program Matching Requirements

Report Abstract

Reviewing the Kansas Department of Transportation’s Response to Great Bend’s Historic Dragstrip Cost Share Project (Limited-Scope)

Reviewing the Kansas Department of Transportation’s Response to Great Bend’s Historic Dragstrip Cost Share Project (Limited-Scope)

Report Abstract