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

Division of the Budget: Evaluating the Accuracy of Certain Economic Impact Statements

Introduction This audit is required by K.S.A. 77-416. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: Are economic impact statements submitted by state agencies generally accurate, and what impact did the director of budget’s review have on them?Is the $3 million cost threshold… 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