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Kansas Legislative Division of Post Audit

Evaluating Whether Fiscal Notes Include Accurate and Reasonable Estimates

Introduction Senator Larry Alley requested this audit, which the Legislative Post Audit Committee authorized at its April 25, 2023 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Do agencies provide accurate and reasonable estimates in fiscal notes for potential legislation?… Read More

Estimating the Cost of K-12 Education

Introduction K.S.A. 72-5173 requires this audit, which the Legislative Post Audit Committee authorized at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: What is the estimated cost to K-12 school districts to educate all students to meet performance outcome standards… Read More

Evaluating At-Risk Expenditures and Statutory Compliance

Introduction K.S.A. 72-5173(h) requires this audit, which the Legislative Post Audit Committee authorized at its December 12, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How did school districts spend at-risk funding, and did districts and the Kansas Department of… Read More

Evaluating the Need for Developmental Education Courses

Introduction Representative Kristey Williams requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its June 29, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What do stakeholders say about why developmental courses in college are necessary? We interviewed… Read More

Evaluating the Implementation of the Performance-Based Budgeting Process

Introduction Representative Kristey Williams and Senator Caryn Tyson requested this audit, which was authorized by the Legislative Post Audit Committee at its May 5, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: Was Kansas’s performance-based budgeting system adequately implemented as outlined in state… Read More

School Districts’ Self-Reported IT Security Practices and Resources

Introduction Legislative Post Audit staff suggested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its May 5, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What do school districts report regarding IT security standards and resources? The scope… Read More