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Published: December, 2019

Kansas Neurological Institute Security Audit

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Kansas Neurological Institute Security Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

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New

Published: December, 2019

University of Kansas Security Audit

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University of Kansas Security Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

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New

Published: December, 2019

K-12 Education: Evaluating At-Risk Student Counts, Weights, and Expenditures

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K-12 Education: Evaluating At-Risk Student Counts, Weights, and Expenditures

Report Abstract

In 2018-2019, the state provided $413 million in dedicated funding for school districts to deliver services to students at risk of academic failure. The 20 districts we reviewed received $125 million in state at-risk funding but reported spending $162 million to provide at-risk services. Most districts serve more students than they received state funding for because funding is not tied to services. In our sample of 20 districts, most at-risk spending was used for teachers and programs for all students and did not appear to specifically address at-risk students as required by state law. Most of the at-risk expenditures we reviewed were for classroom teachers and paraprofessionals. Further, many of our sampled district’s at-risk programs and practices lacked strong research finding that they are effective. Additonally, a small portion of our selected districts' expenditures were not directly related to at-risk students or programs. In terms of guidance, KSDE has not approved strong at-risk practices or provided districts with good guidance on at-risk spending. Most of the at-risk practices approved by the Kansas State Board of Education did not target at-risk students and were not clearly evidence-based. KSDE also did not update spending guidance to reflect new requirements for the 2018-19 school year. Compared to other states, Kansas provides at-risk funding based on a poverty measure similar to most other states. Like 30 other states, Kansas uses participation in the National School Lunch Program to identify at-risk students. However, most other states that use a poverty measure use free and reduced lunch counts. Kansas’ method of basing funding on free lunch counts has strengths and weaknesses. Yet, stakeholders told us other possible methods, such as using the U.S. census or academic indicators, also have flaws. Finally, for the two years we reviewed, KSDE calculated at-risk funding correctly and in accordance with state law.

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Published: October, 2019

Economic Development Initiatives Fund: Evaluating the State’s Accountability Over the Use of EDIF Funding

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Economic Development Initiatives Fund: Evaluating the State’s Accountability Over the Use of EDIF Funding

Report Abstract

The Legislature created the Economic Development Initiatives Fund (EDIF) to aid economic development in Kansas. We compared how the state distributes EDIF funds to best practices for economic development fund oversight. Kansas does not design or award EDIF funds according to best practices for economic development. It also does not track EDIF recipients’ performance or evaluate whether EDIF is effective. In fiscal year 2018, Kansas spent about $42.3 million of EDIF funds. Only about $7.8 million (18%) of those funds went to programs consistent with specific legislative intent. About $14.4 million (34%) of EDIF funds related to economic development but not to the the specific purposes required in state law. Finally, $20.1 million (48%) of EDIF funds did not appear to relate to economic development.

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Published: October, 2019

Special Study: Salary, Compensation, and Allowance Comparison

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Special Study: Salary, Compensation, and Allowance Comparison

Report Abstract

The 2019 Conference Committee Report on Senate Bill 25 included a budget proviso for our office to compare how the salaries, compensation, and allowances of legislators, elected state officers, and judges in Kansas compare to other states. We used data from the National Conference of State Legislatures (2019), the Council of State Governments (2018), and the National Center for State Courts (2019). We adjusted the data for regional differences in the cost of living. For legislators' pay, we compared Kansas to 14 other states and calculated pay based on a 92-day session. Kansas legislators' annual pay is in the mid-range compared to the nine states with part-time legislatures. It is lower than in five nearby states. Kansas legislative leaders’ extra salaries are higher than in most of the other 14 states we reviewed, but that had little effect on how they compared to other state leaders in terms of total pay. We compared elected state officers' pay and judges' pay in Kansas to all other 49 states. Kansas elected state officers' pay and judges' pay is lower than in most other states. We did not follow generally accepted government auditing standards for this comparison. However, we still believe the data presented provides reasonable evidence to answer the objective.

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Published: July, 2019

2018 IT Security Follow-Up Report

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2018 IT Security Follow-Up Report

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

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Published: July, 2019

State Board of Indigent’s Defense Services Security Audit

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State Board of Indigent’s Defense Services Security Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

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Published: July, 2019

Pooled Money Investment Board Security Audit

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Pooled Money Investment Board Security Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

View 3-year IT Summary Report

Published: July, 2019

State Treasurer’s Office Security Audit

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State Treasurer’s Office Security Audit

Audit Statement

Under the provisions of K.S.A. 46-1135, the Legislative Division of Post Audit conducts information technology security audits of state agencies. Every three years, we conduct a risk assessment which we then use to select agencies for review. The audits compare the selected agency’s security practices to a number of the IT security standards adopted by the state’s Information Technology Executive Council, as well as a handful of best practices for emerging technology issues. This report is kept permanently confidential under K.S.A. 45-221(a)(12)&(45) because release of the information could jeopardize the agency’s IT security. No corresponding public report has been issued.

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Published: July, 2019

Kansas Department of Commerce: Evaluating the Department’s Administration of the Job Creation Program Fund (Limited Scope)

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Kansas Department of Commerce: Evaluating the Department’s Administration of the Job Creation Program Fund (Limited Scope)

Report Abstract

The Job Creation Program Fund is administered by the Department of Commerce and was created in 2011 to provide cash awards to companies to help create jobs and support other economic development. We found the department’s process for awarding job creation program funds is inconsistent and lacks transparency. The department lacks written policies or procedures to guide which companies are awarded job creation funds or how much funding they are given. We identified several inconsistencies in the department’s award process such as a lack of consistency in requiring companies to submit applications and inconsistencies in the department’s expectations for awarding funds. Additionally, department officials conduct limited verification to ensure that companies act in accordance with the job creation fund agreement. Last, the department’s annual report to the Legislature did not include statutorily required information.

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Published: July, 2019

Information Technology Consolidation: Evaluating Whether Consolidating Executive Branch IT Services is Feasible and How Much It Might Save

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Information Technology Consolidation: Evaluating Whether Consolidating Executive Branch IT Services is Feasible and How Much It Might Save

Report Abstract

Abstract not available.

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Published: July, 2019

Federal Funds: Evaluating Costs Associated with Federal Funding in Selected State Agencies

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Federal Funds: Evaluating Costs Associated with Federal Funding in Selected State Agencies

Report Abstract

The Kansas Departments of Labor, Transportation, and Agriculture spent about $568 million in federal funds to provide benefits like unemployment insurance, to fund highway projects, and to conduct food inspections in fiscal year 2018. We reviewed six programs within those agencies to determine what state costs and obligations they create: Unemployment Insurance Administration, Occupational Safety and Health Administration Consultation, Highway Safety, Transit Assistance, Meat and Poultry Inspection, and Cooperating Technical Partners. The federal funds for half of these programs create state funding obligations that are a cost to the state. However, the other requirements and conditions they create can be paid for with state matching or federal funds. In a few cases, Transportation and Labor officials opted to contribute more in state funds or resources than required to increase program services. Although all six programs we reviewed are optional, agency officials told us they provide very important benefits to Kansans.

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Kansas Neurological Institute Security Audit

Kansas Neurological Institute Security Audit

Audit Statement

University of Kansas Security Audit

University of Kansas Security Audit

Audit Statement

K-12 Education: Evaluating At-Risk Student Counts, Weights, and Expenditures

K-12 Education: Evaluating At-Risk Student Counts, Weights, and Expenditures

Report Abstract

Economic Development Initiatives Fund: Evaluating the State’s Accountability Over the Use of EDIF Funding

Economic Development Initiatives Fund: Evaluating the State’s Accountability Over the Use of EDIF Funding

Report Abstract

Special Study: Salary, Compensation, and Allowance Comparison

Special Study: Salary, Compensation, and Allowance Comparison

Report Abstract

2018 IT Security Follow-Up Report

2018 IT Security Follow-Up Report

Audit Statement

State Board of Indigent’s Defense Services Security Audit

State Board of Indigent’s Defense Services Security Audit

Audit Statement

Pooled Money Investment Board Security Audit

Pooled Money Investment Board Security Audit

Audit Statement

State Treasurer’s Office Security Audit

State Treasurer’s Office Security Audit

Audit Statement

Kansas Department of Commerce: Evaluating the Department’s Administration of the Job Creation Program Fund (Limited Scope)

Kansas Department of Commerce: Evaluating the Department’s Administration of the Job Creation Program Fund (Limited Scope)

Report Abstract

Information Technology Consolidation: Evaluating Whether Consolidating Executive Branch IT Services is Feasible and How Much It Might Save

Information Technology Consolidation: Evaluating Whether Consolidating Executive Branch IT Services is Feasible and How Much It Might Save

Report Abstract

Federal Funds: Evaluating Costs Associated with Federal Funding in Selected State Agencies

Federal Funds: Evaluating Costs Associated with Federal Funding in Selected State Agencies

Report Abstract