Introduction This audit satisfies requirements of K.S.A. 46-1137 that were in effect on December 12, 2022. The Legislative Post Audit Committee directed us to evaluate this economic development incentive program at that meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to include 3 components… Read More
Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee directed us to evaluate this incentive at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What did participating investors and businesses say about how… Read More
Introduction Senator Larry Alley requested this audit, which the Legislative Post Audit Committee authorized at its April 25, 2023 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Do agencies provide accurate and reasonable estimates in fiscal notes for potential legislation?… Read More
Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee directed us to evaluate this incentive at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: To what extent has the Rural Opportunity Zones program been effective at… Read More
Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee directed us to evaluate these incentives at its June 1, 2020 meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to include 3 components in our evaluations of the state’s economic development incentive programs: a… Read More
Introduction Senator Richard Hilderbrand and Representative Susan Concannon requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its March 2, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What entities received Connectivity Emergency Response Grants and where were… Read More
Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee authorized us to evaluate this incentive at its June 1, 2020 meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to include 3 components in our evaluations of the state’s economic development tax incentives: a… Read More
It is important for policymakers to evaluate if incentives are a good use of taxpayer money. Incentives usually have opportunity costs. States could use the money spent on incentives to pay for other things. Many of those also would promote economic development. For example, quality schools create a skilled workforce. Read More
Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee authorized us to evaluate this incentive at its June 1, 2020 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What are the Kansas angel investor tax credit program’s estimated economic and… Read More
Introduction Representative Jerry Stogsdill requested this audit, which the Legislative Post Audit Committee authorized at its April 30, 2019 meeting. Objectives, Scope, & Methodology This audit answers the following questions: What are the current and potential economic effects generated by the Kansas Arts Industries Commission efforts? How does Kansas’… Read More
Introduction Representative Tom Burroughs requested this audit, which was authorized by the Legislative Post Audit Committee at its April 30, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How does Kansas’ use of private activity bonds compare to other states?What are the benefits… Read More
Introduction Senator Julia Lynn and Representative Jim Gartner requested this audit. The Legislative Post Audit Committee authorized our division to conduct the audit at its April 30, 2019 meeting. Objectives, Scope, & Methodology This report answers two questions: Does the state’s process to administer the Economic Development Initiatives Fund (EDIF)… Read More
It is important for policymakers to evaluate if incentives are a good use of taxpayer money. Incentives usually have opportunity costs. States could use the money spent on incentives to pay for other things. Many of those also would promote economic development. For example, quality schools create a skilled workforce. Read More