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 Education act in… Read More

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

Introduction This audit is required by K.S.A. 72-5173. It was approved by the Legislative Post Audit Committee at its March 2, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: How much do state-run virtual school programs operated by other states spend, what are… Read More

Evaluating Disbursements for the Tax Credit for Low Income Students Scholarship Program

Introduction Representative Jo Ella Hoye requested this limited-scope audit, which the Legislative Post Audit Committee authorized at its March 2, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Have Scholarship Granting Organizations disbursed Tax Credit for Low Income Student Scholarship Program… 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

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

Evaluating School Districts’ Unencumbered Cash Balances

Introduction 2019 House Substitute for Senate Bill 16 requires this audit, which the Legislative Post Audit Committee authorized at its October 2, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How has the amount of school districts’ unencumbered cash balances changed over the… Read More

K-12 Education: Evaluating Bilingual Funding and Expenditures

Introduction 2019 House Substitute for Senate Bill 16 requires this audit, which the Legislative Post Audit Committee authorized at its October 2, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How does the funding school districts receive through the bilingual student weighting compare… Read More

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

Introduction 2018 Substitute for Senate Bill 423 requires this audit, which the Legislative Post Audit Committee authorized at its April 30, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How does the method Kansas uses to count the number of at-risk students… Read More

Follow-Up Audit: Reviewing Agencies’ Implementation of Selected Performance Audit Recommendations

K-12 Education: Evaluating Special Education Costs

Lobbying Services: Evaluating a Small Sample of Local Governments’ Reported Payments to Lobbyists and Associations with Lobbyists (Limited Scope)

K-12 Education: Evaluating Transportation Services Funding