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Kansas Legislative Division of Post Audit

Attention: To comply with upcoming statutory requirements, we plan to move to a new LPA website www.kslpa.gov starting July 1st 2024.

Reviewing the KPERS 3 Retirement Plan

Introduction Representative Nick Hoheisel requested this audit, which was authorized by the Legislative Post Audit Committee at its April 25, 2023 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: How does the KPERS 3 plan compare to other retirement plan options on key metrics?… Read More

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

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

COVID Relief Funding Distribution

Introduction Senator Caryn Tyson and Representative Kristey Williams requested this audit, which the Legislative Post Audit Committee authorized at its May 5, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: What is Kansas’ process for distributing COVID relief funding?Have Kansas’ distributions of COVID… 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