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Published: May, 2021

Examining Distributions from the Health Care Provider Tax

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Examining Distributions from the Health Care Provider Tax

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The Legislature created the Health Care Access Improvement Program (HCAIP) in 2004 to increase the state’s Medicaid reimbursement rates for health care providers. KDHE combines hospital tax revenues collected under the HCAIP program with federal matching funds to increase reimbursement rates to both hospitals and non-hospital health care providers. They increase rates through an add-on percentage For hospitals it is a standard percentage. For non-hospital providers, the add-on percentage varies by procedure. Out of 900 procedure codes, the audit showed that 20 procedures generated 74% of total non-hospital Medicaid reimbursements in 2019. The add-on percentages for the procedure codes that generated the most Medicaid reimbursements for non-hospital providers ranged from 4.2% to 110.9%. Kansas’ Medicaid system has made it difficult for KDHE to adequately monitor and report HCAIP expenditures and revenues. State statute requires HCAIP revenues to be disbursed in a specific way and that the program be state general fund neutral. In 2020, HCAIP did not comply with those two provisions in state law. It is unlikely that KDHE can ensure compliance without changes to the HCAIP program. Finally, the HCAIP fund report we reviewed does not capture all HCAIP assessment revenues and expenditures.

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Published: May, 2021

Kansas Bureau of Investigation ABIS Project (Quarter Ending March 31, 2021)

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Kansas Bureau of Investigation ABIS Project (Quarter Ending March 31, 2021)

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Abstract not available.

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New

Published: March, 2021

Evaluating County Government Procurement and Contracting Practices

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Evaluating County Government Procurement and Contracting Practices

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County governments purchase a variety of goods and services in multiple ways. Individuals who participate in the purchasing process should avoid conflicts of interest. For the 11 counties we reviewed, larger counties appeared to have adequate policies and procedures to manage conflict of interest for purchases and contracts, but smaller counties did not. State law has two requirements and best practices suggest additional ways counties can identify and manage conflict of interest problems. Although good policies are important, counties must rely on the honesty of their employees to detect most conflicts. The larger counties we evaluated typically had policies that addressed state law and best practices but the smaller counties did not. However, larger counties use a variety of purchasing processes and certain purchases receive little scrutiny for conflict of interests.

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Published: February, 2021

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 1)

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Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 1)

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The Kansas Department of Labor’s fraud detection process was not designed to detect the large-scale, nationwide fraud campaign that occurred during the COVID-19 pandemic. The Regular Unemployment Insurance program is administered by the Kansas Department of Labor (KDOL) and gives financial aid to unemployed individuals. In 2020, the federal government created six temporary unemployment insurance programs to help individuals who lost their jobs due to COVID-19. There were two main types of unemployment fraud alleged nationally and in Kansas during the pandemic. Nationally, fraudsters targeted the new Pandemic Unemployment Assistance (PUA) program because of weaknesses in its application process. Many of KDOL’s existing processes were manual and not effective to identify PUA fraud. KDOL officials told us they are in the process of upgrading their fraud detection process to better identify PUA and other unemployment fraud. Fraudsters also targeted the state’s Regular Unemployment program beginning in late 2020. The state’s unemployment trust fund balance has declined 75% in one year. Of the roughly $2.6 billion in state and federal unemployment benefits paid in Kansas in 2020, we estimated about $600 million (24%) could have been fraudulent. However, our fraud estimate is subject to some key assumptions and limitations. As far as impacts, if not reported, Kansas employees could owe taxes on benefits they never filed or received because of fraudulent claims. Further, if not appealed, private and public employers could be financially responsible for fraudulent claims filed under the state’s Regular Unemployment program. KDOL has not yet started criminal investigations into the potentially fraudulent claims it identified during the pandemic.

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Published: January, 2021

Kansas Bureau of Investigation ABIS Project (Quarter Ending December 31, 2020)

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Kansas Bureau of Investigation ABIS Project (Quarter Ending December 31, 2020)

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Abstract not available.

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Published: December, 2020

Seaman School District-Security Audit

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Seaman School District-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: December, 2020

Kansas Public Employees Retirement System-Security Audit

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Kansas Public Employees Retirement System-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: December, 2020

Kansas State University-Security Audit

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Kansas 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: December, 2020

Kansas Board of Healing Arts-Security Audit

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Kansas Board of Healing Arts-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: November, 2020

Kansas Bureau of Investigation ABIS Project (Quarter Ending September 30, 2020)

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Kansas Bureau of Investigation ABIS Project (Quarter Ending September 30, 2020)

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Abstract not available.

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Published: November, 2020

Evaluating the Department of Agriculture’s Price Verification Inspection Process

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Evaluating the Department of Agriculture’s Price Verification Inspection Process

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The Kansas Department of Agriculture (KDA) conducts price verification inspections to check the accuracy of businesses’ pricing systems across the state. Businesses fail inspections when more than 2% of items inspectors check are mispriced. KDA may respond to failed inspections by conducting follow-up inspections or taking legal action. In fiscal years 2018 through 2020, KDA conducted a total of about 1,800 price verification inspections. The inspections covered a small percentage of all Kansas retail businesses and did not cover certain parts of the state. Businesses failed more than half (about 60%) of price verification inspections during that time. KDA didn’t conduct timely follow ups on about 75% of the failed inspections we reviewed and it issued legal orders later than it could have. Finally, it issued only small fines for repeated failed inspections. We interviewed officials in 5 other states and reviewed industry standards to learn how other states determine adequate coverage for price verification inspections. Like Kansas, other states we reviewed don’t make price verification inspections their top priority. Neither those states nor industry standards have specific criteria to determine adequate inspection coverage. Doing more price verification inspections would take additional funding or require KDA to do fewer scale or package inspections.

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Published: November, 2020

LPA Guide to Economic Development Incentive Evaluations

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LPA Guide to Economic Development Incentive Evaluations

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This is a guide to help readers understand the economic development incentive evaluations required by K.S.A. 46-1137. It provides important context to supplement those separate evaluations.

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Audit Report Library

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Examining Distributions from the Health Care Provider Tax

Examining Distributions from the Health Care Provider Tax

Report Abstract

Kansas Bureau of Investigation ABIS Project (Quarter Ending March 31, 2021)

Kansas Bureau of Investigation ABIS Project (Quarter Ending March 31, 2021)

Report Abstract

Evaluating County Government Procurement and Contracting Practices

Evaluating County Government Procurement and Contracting Practices

Report Abstract

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 1)

Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 1)

Report Abstract

Kansas Bureau of Investigation ABIS Project (Quarter Ending December 31, 2020)

Kansas Bureau of Investigation ABIS Project (Quarter Ending December 31, 2020)

Report Abstract

Seaman School District-Security Audit

Seaman School District-Security Audit

Audit Statement

Kansas Public Employees Retirement System-Security Audit

Kansas Public Employees Retirement System-Security Audit

Audit Statement

Kansas State University-Security Audit

Kansas State University-Security Audit

Audit Statement

Kansas Board of Healing Arts-Security Audit

Kansas Board of Healing Arts-Security Audit

Audit Statement

Kansas Bureau of Investigation ABIS Project (Quarter Ending September 30, 2020)

Kansas Bureau of Investigation ABIS Project (Quarter Ending September 30, 2020)

Report Abstract

Evaluating the Department of Agriculture’s Price Verification Inspection Process

Evaluating the Department of Agriculture’s Price Verification Inspection Process

Report Abstract

LPA Guide to Economic Development Incentive Evaluations

LPA Guide to Economic Development Incentive Evaluations

Report Abstract