Evaluating Whether Fiscal Notes Include Accurate and Reasonable Estimates
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
Estimating the Cost of K-12 Education
Introduction K.S.A. 72-5173 requires this audit, which the Legislative Post Audit Committee authorized at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: What is the estimated cost to K-12 school districts to educate all students to meet… Read More
Information Systems: Reviewing Specific IT Security Controls Across State Agencies and School Districts
Introduction K.S.A. 46-1135 authorizes our office to conduct information technology (IT) audits as directed by the Legislative Post Audit Committee. These audits are conducted on a 3-year cycle. During its December 2022 meeting, the Committee approved a proposal to change the format of our IT audits. This year we will… Read More
Evaluating At-Risk Expenditures and Statutory Compliance
Introduction K.S.A. 72-5173(h) requires this audit, which the Legislative Post Audit Committee authorized at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How did school districts spend at-risk funding, and did districts and the Kansas Department of… Read More
A Comparison of Virtual School Expenditures and Outcomes in Kansas and Other States
Introduction This audit is required by K.S.A. 72-5173. It was approved by the Legislative Post Audit Committee at its March 2, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: How much do state-run virtual school programs operated by other states spend, what are… Read More
Evaluating Disbursements for the Tax Credit for Low Income Students Scholarship Program
Introduction Representative Jo Ella Hoye requested this limited-scope audit, which the Legislative Post Audit Committee authorized at its March 2, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Have Scholarship Granting Organizations disbursed Tax Credit for Low Income Student Scholarship Program… Read More
Evaluating the Need for Developmental Education Courses
Introduction Representative Kristey Williams requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its June 29, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What do stakeholders say about why developmental courses in college are necessary? We interviewed… Read More
Evaluating the Implementation of the Performance-Based Budgeting Process
Introduction Representative Kristey Williams and Senator Caryn Tyson requested this audit, which was authorized by the Legislative Post Audit Committee at its May 5, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: Was Kansas’s performance-based budgeting system adequately implemented as outlined in state… Read More
School Districts’ Self-Reported IT Security Practices and Resources
Introduction Legislative Post Audit staff suggested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its May 5, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What do school districts report regarding IT security standards and resources? The scope… Read More
Emporia School District – Security Audit
Blue Valley School District – Security Audit
Seaman School District-Security Audit
Evaluating School Districts’ Unencumbered Cash Balances
Introduction 2019 House Substitute for Senate Bill 16 requires this audit, which the Legislative Post Audit Committee authorized at its October 2, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How has the amount of school districts’ unencumbered cash balances changed over the… Read More
K-12 Education: Evaluating Bilingual Funding and Expenditures
Introduction 2019 House Substitute for Senate Bill 16 requires this audit, which the Legislative Post Audit Committee authorized at its October 2, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How does the funding school districts receive through the bilingual student weighting compare… Read More
K-12 Education: Evaluating At-Risk Student Counts, Weights, and Expenditures
Introduction 2018 Substitute for Senate Bill 423 requires this audit, which the Legislative Post Audit Committee authorized at its April 30, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How does the method Kansas uses to count the number of at-risk students… Read More