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 been effective at… 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 part of the… 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 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 best practices? To… 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 revoked licenses?What’s the… 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
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
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 government and non-profit… 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
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