Kansas Casinos: Evaluating Whether Casinos Have Met Significant Contractual Obligations
Kansas Lottery: Financial and Compliance Audit, Years Ended June 30, 2018 and 2017
Kansas Public Employees Retirement System: Financial Statements Year Ended June 30, 2018
Comprehensive Annual Financial Report: July 1, 2017 to June 30, 2018
Examining Selected Financial Management Practices of the State Treasurer’s Office: Fiscal Year 2018
Examining Selected Financial Management Practices of the Pooled Money Investment Board: Fiscal Year 2018
Kansas 911 System
State of Kansas: Single Audit (Year ended June 30, 2017)
State of Kansas: Fiscal Year 2017
Kansas Lottery: Fiscal Year 2017
Kansas Public Employees Retirement System: Fiscal Year 2017
Transition Audit: State Treasurer's Office
Statewide Single Audit: State of Kansas, Fiscal Year 2016
Statewide Financial Compliance Audit--Fiscal Year 2016 Part 1, Office of the Chief Financial Officer Comprehensive Annual Financial Report
Kansas Public Employees Retirement System: Financial Audit of Fiscal Year 2016
Kansas Lottery: Financial Audit of Fiscal Year 2016
IT Security Audits
IT PROJECT MONITORING: KanLicense IT Project Monitoring (Kansas Department of Revenue)
IT PROJECT MONITORING: Oscar IT Project Monitoring (Department of Labor)
KanLicense IT Project Monitoring Update Memo
IT PROJECT MONITORING: Dept.of Labor OSCAR IT Project (Quarter Ending June 30, 2018)
Agency Information Systems: Reviewing Significant Security Controls in Selected Agencies (CY 2017-2019)--Kansas Department of Health and Environment
Agency Information Systems: Reviewing Significant Security Controls in Selected Agencies (CY 2017-2019)--Kansas Highway Patrol
State Agency Information Systems: Reviewing Significant Security Controls in Selected Agencies (CY 2017-2019)--Department of Administration
State Agency Information Systems: Reviewing Significant Security Controls in Selected Agencies (CY 2017-2019)--Pittsburg State University
IT PROJECT MONITORING: Dept.of Labor OSCAR IT Project (Quarter Ending March 31, 2018)
State Agency Information Systems: Reviewing Significant Security Controls in Selected Agencies (CY 2017-2019)--Kansas Bureau of Investigation
KanLicense IT Project Monitoring Update Memo
KanLicense Update Memo
IT PROJECT MONITORING REPORT: Kansas Department of Labor OSCAR IT Project (Quarter Ending December 31, 2017)
KanLicense IT Project Monitoring Update Memo
IT Project Monitoring Report - Kansas Department of Labor OSCAR IT Project (quarter ending September 30, 2017)
Inventory of Computer Equipment: Emporia State University
Published: NOVEMBER, 1984
Emporia owns rather than leases most of its computer equipment. The annual property inventory of purchased equipment it submits to the Division of Accounts and Reports is substantially accurate and complete. The Division of Information Systems and Communications is in the process of developing a Statewide computer inventory. Requiring the universities to submit a listing of thier computer equipment, and related suggestions can help in that effort.
Personnel Policies and Practices of the Department of Human Resources
Published: NOVEMBER, 1984
Some department actions--particularly those related to filling positions--were either not in compliance with State and federal requirements or there was insufficient documentation to tell. In addition, such actions as non-competitive appointments, reclassifications, and employee grievances are not consistently handled or help create employee dissatisfaction. The report recommends needed change in the Department’s personnel practices.
Real Property Valuation in Kansas
Published: NOVEMBER, 1984
Although the asessment /sales ratio study prepared by the Division of Property Valuation is generally accurate, improvements can be made in several areas. A review of 1,500 parcels of property in three counties disclosed only one parcel that was incorrectly listed on the tax rolls. Unreported improvements to real property may be a more significant problem; on-site visits to 225 properties showed a number of discrepancies with county records.
Examining Potential Duplication Between Community Corrections and District Court Probation Services
Department of Corrections’ regulations help minimize duplication programs and services. There was no evidence to suggest that a significant number of individuals in community corrections would otherwise have been placed on regular probation. Counties appear to be using community correction funds primarily to provide or enhance corrections programs for D and E felons who otherwise would have been sent to prison.
Analyzing Differences in Per-Student Costs at Community Colleges
Community colleges’ general fund budgets per pupil differ significantly. This difference is partly because of the way schools budget money, but mostly because of varying personnel costs. More employees per student higher wages, and greater use of full-time faculty were the most frequent reasons found for higher personnel costs.
Developing Recreational Facilities at Hillsdale Reservoir
Published: SEPTEMBER, 1984
More information is needed from the Park and Resources Authority and the private developer from Spring Hill about their specific proposals for developing public-use recreastional facilities at Hillsdale. Whether that development is provided with State or private funds, options now being considered envision a $3 million initial development, with half being supplied by federal cost-share funds.
In fiscal year 1983, 944 employees from 39 State agencies received tuition assistance totaling $137,000. Some payments were made directly to employees in violation of State law. And although most courses appeared to be related to employees’ jobs, some were more questionable. The audit recommends improvements to tighten controls over the tuition assistance program.
Inmate Claims Against the State
Published: AUGUST, 1984
The number of inmate property claims could be minimized if the Department of Corrections closely adhered to established procedures for controlling property, consistently followed standard investigation procedures, and approved all valid claims internally.
This report pulls together the main findings in this series of three audits covering property costs, administrative costs, and quality of care. It summarizes recommendations for administrative improvements relating to property and administrative costs. It also presents alternatives for changing the reimbursement system, and outlines the steps needed to bring about these changes.
Little relationship was found between the amount being spent for residents and the quality of care they receive in such areas as staffing, services, food, and the like. Alternatives examined in the report for improving the quality of care are 24-hour licensed nursing care and reimbursement systems that explicitly address residents’ needs.
Regulation of hazardous materials transportation in Kansas has serious gaps. The most serious failing is a lack of adequate inspections. In their absence, insufficient data are collected to estimate the number and volume of shipments in the State. Other problems relate to training deficiencies, the designation of on-scene commanders at accidents, and accident reporting. Efforts are under way to improve the regularty program: the audit makes several additional recommendations.
Vehicle Rental Agencies: Reviewing Compliance with Vehicle Registration and Insurance Laws
Not all vehicle rental companies operating on an interstate basis are registering the required number of vehicles in Kansas or paying the appropriate amount of property taxes. In addition, uninsured rental vehicles registered in other states could be operating on Kansas highways. Ensuring that all rental companies register some of their vehicles in Kansas, which subjects them to Kansas’ insurance verfication, procedures at registration time, appears to be the best control over this system.
Northwest Kansas Planning and Development Commission’s Weatherization Program
The agency did not have basic inventory and purchasing controls, causing higher materials costs than necessary and opening the program to abuse. In addition, the agency did not check applicants’ eligibility, and much of the work that was done was substandard. Checkpoints at the local, State, and federal levels to monitor quality control and compliance did not catch the problems. Corrective actions have begun; the report makes recommendations to help ensure these actions are carried out.
Verifying School District Enrollments: Topeka and Wichita School Districts
Both the Topeka and Wichita school districts maintain attendance and enrollment records that allow their enrollment counts to be readily audited and verified. There is some standardization in these districts. At the secondary level, both use essentially the same computerized attendance system.
Overcrowding in Kansas Prisons
Published: APRIL, 1984
Prison populations are increasing sharply because of increased admissions, longer sentences, and fewer paroles. New bed space will be filled quickly if those population trends continue. Some buildings have space that could be converted to house inmates and help alleviate overcrowding, but not in the near future. Local jails and community corrections also have potential, but each has its limitations.
The current system for controlling administrative costs has not kept pace with changes in the industry. It unintentionally offers strong financial incentives for chain ownership--primarily in the area of owner’s compensation. Ambiguity in the present system also makes it more difficult to monitor, evaluate, and control administrative office costs, and makes it possible for providers to take advantage of the system.
Guidelines developed by the Department of Human Resources can help reduce the amount of judgment involved in deciding who is qualified for unemployment claims, but they cannot eliminate it. Most employers say they protest questionable claims, but fewer will appeal the decision if their protest is over-ruled. The State agencies that fail to protest or respond to questionable claims generally do not understand about when a response is warranted.
Court-Ordered Mental Evaluations at State Hospitals
If local funding were available, most competency and presentence evaluations now being done at State hospitals could be performed at much less cost in community mental health centers. Other benefits include faster processing of crimimal cases in district courts, treatment in a less restrictive environment, and better use of State facilities.
Examining Certain Aspects of Community College Funding
Overall, state and local funding have stayed relatively constant over the past decade as a percent of total revenues. Students now complete about 85 percent of the courses they attempt. If States aid were computed on that basis, the schools would stand to lose about $4 million a year. State aid rates could be raised by up to $4 per credit hour before current funding levels would be exceeded.
Governmental agencies and private organizations that use the services of offenders sentenced by the courts to do community work can be held liable in cases of injury or damages. Community service workers are not covered by worker’s compensation. Although liability insurance is available, not all agencies or organizations have it. The audit also discusses other factors that can limit the use of community service programs, and suggests options for dealing with them.
Verifying School District Enrollments: Shawnee Mission and Kansas City School Districts
Inaccurate or erased records and school officials’ failure to keep back-up attendance documents made the enrollment counts in several Kansas City schools nearly impossible to verify. Because enrollment counts are used in computing State equalization aid, the Department of Education needs to hold school districts more accountable for their records. A follow-up audit of the Kansas City district by the Department confirmed that some students who were counted should not have been. The recount resulted in a $117,835 reduction in State aid to the district.
Financing Grandstand Renovations at the State Fair
This report examines several alternatives to using $1.9 million in outright General Fund appropriations for renovating the grandstand. If the State Fair has to pay for part or all of the project, it could generate revenues through increased gate receipts, grandstand admissions, exhibit space rental fees, or parking fees.
The property report shows that changes of ownership have affected the composition of the industry in Kansas and have placed increasing pressure on property-related costs. The current reimbursement structure for property costs may encourage people to sell adult care homes rather than retain them.
Analyzing the Performance Evaluation System in Kansas
The system is well designed, but performance standards often are not written so they can be objectively measured, ratings often are not adequately justified, performance improvement goals are rarely used, and the system is not always uniformaly applied. The evaluation system is addressing problems of poor performers , but without the merit pay incentive, its effectiveness at reinforcing good performers has deminished.
Driving Under the Influence (D.U.I.): A Review of Prosecutions Under the New Kansas Law
Most penalities imposed for convictions of driving under the influence appear to comply with the new laws passed by the 1982 Legislature. Sentencing is mostly uniform, but local attitudes are resulting in a varied use of diversion programs. Several smaller administrative problems or statutory inconsistencies should be corrected, but they do not seem to hamper the overall effectiveness of the current system.
Duplication of Computerized Accounting Systems (CASK)
Many State agencies continue to duplicate the accounting work done by the State’s central accounting system (CASK). For the most part, this independent information does not appear to be necessary, resulting in duplicated equipment, programming, and data entry effort and time. Steps taken by the division of Accounts and Reports have not been very effective at eliminating that duplication.