Click Here to Read the Report Highlights Document Introduction The Legislative Post Audit Committee requested this audit, which was authorized by the committee at its May 12, 2025 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following… Read More
Introduction Representative Kristey Williams requested this audit, which was authorized by the Legislative Post Audit Committee at its May 12, 2025 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: What was the estimated amount of forgone property tax revenue to the… Read More
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 Senator Caryn Tyson requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its May 12, 2025 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What is the total amount of High Performance Incentive Program (HPIP)… Read More
Introduction Representative Sean Tarwater requested this audit, which was authorized by the Legislative Post Audit Committee at its April 24, 2024 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Did select cities spend transient guest taxes appropriately in recent years?… 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 Representative Carl Turner requested this audit, which was authorized by the Legislative Post Audit Committee at its April 25, 2023 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Does the Kansas Department of Revenue (KDOR) have adequate procedures to ensure… 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… Read More
Introduction Representative Tory Marie Blew requested this audit, which was authorized by the Legislative Post Audit Committee at its April 22, 2022 meeting. Objectives, Scope, & Methodology Our audit objectives were to answer the following questions: How many state employees could potentially work from home all or… 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… Read More
Introduction Senator Robert Olson requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its February 16, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: How do Kansas’s cryptocurrency tax policies compare to federal policies and… Read More
Introduction Representative Gail Finney requested two limited-scope audits, which were 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: What are the financial aspects of Kansas’ process for suspended and… 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… Read More
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… Read More
Introduction Senate Substitute for House Bill 2313 requires this audit, which the Legislative Post Audit Committee authorized at its June 29, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What are the economic impacts of tax or exemption differences for… 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… Read More