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Published: January, 2022

Study of Taxation and Exemption Issues

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Study of Taxation and Exemption Issues

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We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.

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Published: December, 2021

Department of Agriculture – Security Audit

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Department of Agriculture – 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: October, 2021

Kansas Racing and Gaming Commission – Security Audit

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Kansas Racing and Gaming Commission – 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: October, 2021

School Districts’ Self-Reported IT Security Practices and Resources

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School Districts’ Self-Reported IT Security Practices and Resources

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School districts maintain sensitive data which makes them attractive targets for cyberattacks. Although school districts maintain sensitive data, Kansas districts are not required to implement any specific IT controls. Many school districts have not implemented several basic It security controls: The majority of survey respondents (147 of 286 school districts - 51% resonse rate) indicated they lacked proper security awareness training and incident response plans, did not require secure confidential data transmission, and did not perform vulnerability scans at all or frequently enough. Districts reported that staffing issues and lack of knowledge about what IT security controls to implement were significant barriers to improving IT security. Finally, districts reported spending an annual average of about $18 per student on IT security in recent years. In comparison, the average total expenditure per student is about $16,200.

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Published: August, 2021

Kansas Bureau of Investigation ABIS Project (April 1 – July 31, 2021 Period)

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Kansas Bureau of Investigation ABIS Project (April 1 – July 31, 2021 Period)

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Abstract not available.

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Published: August, 2021

Kansas Department of Revenue – Security Audit

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Kansas Department of Revenue – 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: August, 2021

Wichita State University – Security Audit

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Wichita State University – 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: August, 2021

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 2)

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Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 2)

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Rapid program changes, historically high unemployment claims, and an ill-equipped computer processing system created delays in claims processing during the pandemic in Kansas. The Kansas Department of Labor (KDOL) administers the regular unemployment insurance program and gives financial aid to unemployed individuals. In 2020, the federal government created several temporary unemployment insurance programs to help individuals who lost their jobs due to COVID-19. Kansas and other states across the U.S. experienced claims processing delays during the pandemic. KDOL relied on an outdated, piecemeal, and poorly maintained unemployment computer system during the pandemic. Frequent changes to the state’s unemployment computer system during the pandemic created system errors and processing delays. During the pandemic, a surge in valid and fraudulent claims strained the state’s outdated and piecemeal unemployment system, leading to system failures and claim delays. Prior to the pandemic, KDOL had few staff to answer calls because of low unemployment rates and federal funding structures. Despite additional staff, the number of calls answered did not improve significantly during the pandemic, potentially leading to additional claims delays. States with modern unemployment computer systems appeared better equipped to handle the challenges of the pandemic. KDOL is in the process of modernizing its unemployment computer system. In January 2021 we released a preliminary fraud estimate with the intent of releasing an updated estimate in this report. For this audit, we used an advanced computer model to create a more precise estimate of unemployment fraud in Kansas. We estimate about $700 million in potentially fraudulent payments were made in Kansas during the pandemic. Of the estimated $700 million in fraudulent benefit payments, about half ($343 million) came from federal funds and half ($344 million) from state funds. We estimate about $2 billion in potentially fraudulent payments were prevented in Kansas during the pandemic. KDOL officials reported working with federal organizations and banks to identify and recover fraudulent payments.

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Published: August, 2021

Grants Received by Local Election Officials

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Grants Received by Local Election Officials

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25 counties received a total of $2.3 million in grants from the Center for Tech and Civic Life (CTCL) that ranged from $5,000 to $856,000 with no obligations. The Center for Tech and Civic Life is a non-profit organization that provides civic information for voters as well as tools for election officials. 25 Kansas counties applied for and were awarded $2.3 million dollars in CTCL grants. As of January 31, 2021, counties reported using 92% of their grant money on items such as election equipment, staffing, and real estate expenses. There were no obligations associated with the acceptance of the CTCL grant. The grants were the subject of some political concerns, and under a new state law, counties will not be able to accept these type grants in the future.

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Published: August, 2021

Evaluating Mental Health and Substance Abuse Initiatives to Improve Outcomes

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Evaluating Mental Health and Substance Abuse Initiatives to Improve Outcomes

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Substance abuse and mental health treatment in Kansas is provided by a network of providers and overseen by several state agencies. Individuals can seek treatment for a wide variety of conditions. The 23 providers we interviewed reported using many practices and programs to address their clients’ needs. Almost all of 11 programs and practices most commonly reported by providers had at least some research indicating they were effective. But data limitations kept us from assessing how well they are working in Kansas. Additionally, Kansas substance abuse and mental health providers use similar practices and programs as five other states we reviewed. We were not able to compare Kansas's outcomes to other states because of data limitations.

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Published: August, 2021

STAR Bonds Financing Program

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STAR Bonds Financing Program

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This is an economic development incentive evaluation that satisfies the requirements in K.S.A. 46-1137. STAR bonds allow local governments to use future sales tax revenue to help pay for development or redevelopment projects. As of November 2020, about $873 million in mostly state sales tax revenue has gone toward retiring $1.1 billion in STAR bonds. We used a tourism analysis and a break-even analysis to estimate Sales Tax and Revenue (STAR) bonds' economic and fiscal impact to the state. Tourism is a key component of the STAR bonds program. The Department of Commerce would like each attraction to draw 20% of visitors from outside Kansas and 30% of visitors from at least 100 miles away. Only 3 of the 16 STAR bond attractions we reviewed met those goals in one or both years we reviewed. We also estimated that it will take the state decades to recoup the sales tax revenue it gave up in 3 STAR bond districts (Hutchinson Underground Salt Mine, Overland Park Prairiefire, and Wichita Sports Forum) based on revenues from out-of-state visitors. We estimate it might take the state 43-118 years after bond repayment to break even on Hutchinson, 13-71 years to break even on Overland Park, and 5-49 years to break even on Wichita.

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Published: August, 2021

Financial Position of the Butler County Community College Council Grove Site

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Financial Position of the Butler County Community College Council Grove Site

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The estimated revenues of the Council Grove site of Butler County Community College were about $11,000 less than its estimated expenditures. Butler County Community College (BCCC) operates a site in Council Grove that serves about 200 students. In fiscal year 2019, the estimated revenues for the Council Grove site were about $11,000 less than its estimated expenditures. In fiscal year 2019, the estimated expenditures of the Council Grove site were about $158,000. In fiscal year 2019, the Council Grove site generated about $147,000 in revenues from state aid and student tuition and fees. State Aid has not been paid according to Regents’ formula in recent years, which could explain why the Council Grove site operated at a deficit in fiscal year 2019. Because state aid hasn’t been paid according to Regents’ formula, it’s possible that property tax may have supported the Council Grove site but we couldn’t tell.

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Study of Taxation and Exemption Issues

Study of Taxation and Exemption Issues

Report Abstract

Department of Agriculture – Security Audit

Department of Agriculture – Security Audit

Audit Statement

Kansas Racing and Gaming Commission – Security Audit

Kansas Racing and Gaming Commission – Security Audit

Audit Statement

School Districts’ Self-Reported IT Security Practices and Resources

School Districts’ Self-Reported IT Security Practices and Resources

Report Abstract

Kansas Bureau of Investigation ABIS Project (April 1 – July 31, 2021 Period)

Kansas Bureau of Investigation ABIS Project (April 1 – July 31, 2021 Period)

Report Abstract

Kansas Department of Revenue – Security Audit

Kansas Department of Revenue – Security Audit

Audit Statement

Wichita State University – Security Audit

Wichita State University – Security Audit

Audit Statement

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 2)

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 2)

Report Abstract

Grants Received by Local Election Officials

Grants Received by Local Election Officials

Report Abstract

Evaluating Mental Health and Substance Abuse Initiatives to Improve Outcomes

Evaluating Mental Health and Substance Abuse Initiatives to Improve Outcomes

Report Abstract

STAR Bonds Financing Program

STAR Bonds Financing Program

Report Abstract

Financial Position of the Butler County Community College Council Grove Site

Financial Position of the Butler County Community College Council Grove Site

Report Abstract