Introduction The Legislative Post Audit Committee’s rules include a process to check onprior audit recommendations. That process has two primary components. First, the Post Auditor is required to follow up with each agency twice a year and have officials self-report on their progress in implementing recommendations. Second, the Post… Read More
Introduction Representative Kristey Williams requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its March 24, 2025 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What types of spending did the Department of Commerce allow recipients… Read More
Introduction Senators Mike Thompson and Caryn Tyson and Representatives Shannon Francis, Jason Probst, Sean Tarwater, and Kristey Williams requested this limited-scope audit, which the Legislative Post Audit Committee authorized at its September 10, 2024 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following… Read More
Introduction Senator Tory Marie Blew requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its September 10, 2024 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Did SOFTwarfare, LLC spend BASE 1.0 grant funding in alignment… Read More
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 the alternative fuel and community service tax credits at that meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to… Read More
Introduction Senator Mike Thompson, Senator Caryn Tyson, Representative Shannon Francis, Representative Jason Probst, Representative Sean Tarwater, and Representative Kristey Williams requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its September 10, 2024 meeting. Objectives, Scope, & Methodology Our audit objective was… Read More
Introduction Senator Mike Thompson, Senator Caryn Tyson, Representative Kristey Williams, and Representative Sean Tarwater requested this limited-scope audit, which was initially authorized by the Legislative Post Audit Committee on July 6, 2023 and re-authorized at its April 24, 2024 meeting. Objectives, Scope, & Methodology Our audit objective… Read More
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