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Published: September, 2022

IT Security Audit – Great Bend

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IT Security Audit – Great Bend

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: September, 2022

Reviewing Connectivity Emergency Response Grants (CERG) for Broadband Development

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Reviewing Connectivity Emergency Response Grants (CERG) for Broadband Development

Report Abstract

To increase connectivity in unserved and underserved areas in Kansas in response to the COVID-19 pandemic, the Kansas Department of Commerce (Commerce) and other stakeholders developed the Connectivity Emergency Response Grants program in 2020. The program received $50 million in funding from the Coronavirus Aid, Relief, and Economic Security Act. Commerce awarded about $48.5 million of that funding in connectivity grants to the internet service providers and Kansas communities that applied. 66 grants went to 39 entities across seven regions of Kansas. South Central Kansas received about $14 million. Southwest Kansas received about $11 million. Northeast Kansas received about $9 million. Southeast and East Central Kansas received just over $5 million each. North Central and Northwest Kansas received around $550,000 or less. The North Central and Northwest regions also requested the least in CERG funding.

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New

Published: September, 2022

COVID Relief Funding Distribution

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COVID Relief Funding Distribution

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In response to the COVID pandemic, the federal government enacted six major relief bills totaling over $5 trillion. The federal government allocated about $34 million to the state of Kansas. Out of that, the state had discretion on how to spend about $2.6 billion. In May 2020, the governor established the Office of Recovery and created a taskforce to distribute and administer certain COVID relief funds. The state distributed CARES Act discretionary funding through a 3 round process that involved the SPARK taskforce and the State Finance Council. About $1.6 billion in ARPA funds are currently being distributed through legislative appropriation and the SPARK taskforce. The state's distribution of CARES Act funding appeared appropriate and reasonable. Most of the CARES Act expenditures we reviewed were likely allowable under federal spending rules. However, some expenditures appeared wasteful or raised other concerns even though the expenditure may be allowable under federal rules. Federal rules likely contributed to the problems we encountered.

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New

Published: September, 2022

A Comparison of Virtual School Expenditures and Outcomes in Kansas and Other States

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A Comparison of Virtual School Expenditures and Outcomes in Kansas and Other States

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Virtual school programs are an alternative to traditional brick-and-mortar schools. Most of the state-run virtual school programs we identified still allowed local districts to operate virtual school programs, but we could not compare student outcomes or expenditures between states. In Kansas, local school districts operate virtual school programs. 105 school districts out of the 286 Kansas school districts spent at least $50 million on virtual school programs in the 2020-21 school year. We reviewed 4 state-run models, 3 of which also offered district operated virtual school programs like Kansas. A lack of data limited our comparison of other states' virtual school program expenditures and outcomes. Data reliability issues prevented us from evaluating outcomes for virtual students in Kansas.

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Published: July, 2022

IT Security Audit – Office of Attorney General

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IT Security Audit – Office of Attorney General

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, 2022

IT Security Audit – Department of Labor

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IT Security Audit – Department of Labor

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, 2022

Availability, Cost, and Quality of Centralized IT Security Services

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Availability, Cost, and Quality of Centralized IT Security Services

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The 2018 Kansas Cybersecurity Act created the Kansas Information Security Office (KISO) to reduce state agencies’ cybersecurity risk. KISO offers agencies 3 cybersecurity service levels--basic, intermediate, and advanced--that appear to align with the Cybersecurity Act requirements we could review. However, KISO’s services may not have as many effects as the Legislature intended because few agencies use intermediate or advanced services. Agency officials we surveyed had mostly positive opinions about KISO’s services but officials may not always know what their agencies’ needs are or what KISO services they receive. That may be because KISO’s communication with agencies isn’t proactive enough. KISO is funded through fees it collects from agencies. Its revenues appeared to be less than its costs in fiscal years 2020-2021. But we don't know if KISO’s services are cost-effective because of data limitations and neither do KISO officials or most of the 7 agencies we interviewed. KISO officials described steps they take to limit their costs, some of which may have unintended negative effects.

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Published: July, 2022

Reviewing Issues Related to State Cryptocurrency Tax Policies

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Reviewing Issues Related to State Cryptocurrency Tax Policies

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Kansas’s cryptocurrency tax policies generally aligned with federal policies, but some of those policies have been difficult to enforce in recent years. Federal tax policy is set up to tax cryptocurrency in several ways. Kansas’s income tax code mirrors federal tax policy. As a result, the state should receive income tax revenue from cryptocurrency transactions. However, it’s unlikely Kansas receives all income tax revenue from cryptocurrency transactions because of a lack of federal reporting guidelines. Finally, state governments have yet to agree on a set of best practices regarding the taxation of cryptocurrencies.

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Published: April, 2022

Kansas Bureau of Investigation ABIS Project (November 1, 2021 – February 28, 2022 Period)

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Kansas Bureau of Investigation ABIS Project (November 1, 2021 – February 28, 2022 Period)

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N/A

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Published: April, 2022

Trends in Social Workers Employed by School Districts

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Trends in Social Workers Employed by School Districts

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The Kansas Legislature created the Mental Health Intervention Team Program in school year 2019 to increase students’ access to mental health care resources. It has reauthorized and expanded the program in the following years. Kansas school districts employ licensed mental health care staff to provide several different services to students. Districts reported a 13% increase in total licensed mental health staff FTE including a 29% increase in social worker staff FTE from school year 2019 to 2022. However, the FTE trends should be interpreted with caution because school districts don’t report social worker FTE consistently to the Kansas State Department of Education (KSDE). The 5 community mental health centers (CMHCs) and 5 school districts we interviewed generally reported positive experiences with the program even though all 5 CMHCs reported losing staff to school districts.

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Published: April, 2022

Impacts and Financial Aspects of the Kansas Driver’s License Suspension and Revocation Process

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Impacts and Financial Aspects of the Kansas Driver’s License Suspension and Revocation Process

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Overseen by the Kansas Department of Revenue, the Division of Vehicles is responsible for suspending and revoking driver’s licenses. Suspended or revoked drivers must fulfill violation-specific criteria to have their license reinstated, and in some cases, they must also pay a fee. From 2019 to 2021, Kansas drivers paid about $18 million in fees to have their driver’s licenses reinstated. The fee revenue was allocated to several different state agencies and programs. From 2019 to 2021, the Division of Vehicles issued 176,000 driver’s license suspensions or revocations. Some Kansas drivers may have experienced financial or social hardships from their suspension or revocation. Fees and other financial obligations may have limited some drivers’ ability to get their license reinstated for less-severe violations. Most of the academic research we reviewed also suggested that the loss of driving privileges had a negative financial and social impact on people. Stakeholders we spoke to agreed that the loss of driving privileges could have a negative impact on Kansans, but recent changes in state law could help lessen that impact.

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Published: April, 2022

Follow up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

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Follow up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

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Our January 2020 audit of the juvenile justice reforms (Senate Bill 367) had recommendations related to improving and sharing available juvenile offender data across several agencies and strengthening the Department of Correction's grant approval processes. In this follow up audit, we determined the 2 agencies implemented 4 of the 5 recommendations we made in the 2020 audit. Specifically, as of February 2022, the Kansas Department of Corrections implemented all 3 recommendations. The Office of Judicial Administration has implemented 1 and is currently implementing the other recommendation. We also noted the Office of Judicial Administration's centralized case management system project is significantly behind schedule.

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IT Security Audit – Great Bend

IT Security Audit – Great Bend

Audit Statement

Reviewing Connectivity Emergency Response Grants (CERG) for Broadband Development

Reviewing Connectivity Emergency Response Grants (CERG) for Broadband Development

Report Abstract

COVID Relief Funding Distribution

COVID Relief Funding Distribution

Report Abstract

A Comparison of Virtual School Expenditures and Outcomes in Kansas and Other States

A Comparison of Virtual School Expenditures and Outcomes in Kansas and Other States

Report Abstract

IT Security Audit – Office of Attorney General

IT Security Audit – Office of Attorney General

Audit Statement

IT Security Audit – Department of Labor

IT Security Audit – Department of Labor

Audit Statement

Availability, Cost, and Quality of Centralized IT Security Services

Availability, Cost, and Quality of Centralized IT Security Services

Report Abstract

Reviewing Issues Related to State Cryptocurrency Tax Policies

Reviewing Issues Related to State Cryptocurrency Tax Policies

Report Abstract

Kansas Bureau of Investigation ABIS Project (November 1, 2021 – February 28, 2022 Period)

Kansas Bureau of Investigation ABIS Project (November 1, 2021 – February 28, 2022 Period)

Report Abstract

Trends in Social Workers Employed by School Districts

Trends in Social Workers Employed by School Districts

Report Abstract

Impacts and Financial Aspects of the Kansas Driver’s License Suspension and Revocation Process

Impacts and Financial Aspects of the Kansas Driver’s License Suspension and Revocation Process

Report Abstract

Follow up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

Follow up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

Report Abstract