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Kansas Legislative Division of Post Audit

Reviewing Kansas’s Procedures for Election Security, Part 2

Introduction Senator Dennis Pyle requested this audit, which the Legislative Post Audit Committee authorized at its April 22, 2022 meeting. Objectives, Scope, & Methodology The audit request included 5 questions. For reporting purposes, we divided them into 2 separate audit reports. Part 1 answered questions 3 – 5. This report,… Read More

Evaluating Groundwater Management Districts’ Efforts to Conserve Water

Introduction Representative Ron Highland and Representative Lindsay Vaughn requested this audit, which was authorized by the Legislative Post Audit Committee at its April 22, 2022 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: What programs do groundwater management districts administer and are those… Read More

Reviewing Kansas’s Procedures for Election Security, Part 1

Introduction Senator Dennis Pyle requested this audit, which the Legislative Post Audit Committee authorized at its April 22, 2022 meeting. Objectives, Scope, & Methodology The audit request included 5 questions. For reporting purposes, we divided them into 2 separate audit reports. This report answers the following 3 questions: Do county… 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

Industrial Revenue Bonds Property Tax Exemptions

Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee authorized us to evaluate this incentive at its June 1, 2020 meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to include 3 components in our evaluations of the state’s economic development tax incentives: a… Read More

Grants Received by Local Election Officials

Introduction Senator Caryn Tyson requested this limited-scope audit, which was authorized by the Legislative Post Audit Committee at its February 24, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: What are the amounts received and obligations associated with the Center for Tech and… Read More

STAR Bonds Financing Program

Introduction This audit satisfies requirements in K.S.A. 46-1137. The Legislative Post Audit Committee authorized us to evaluate this incentive at its June 1, 2020 meeting. Objectives, Scope, & Methodology State law (K.S.A. 46-1137) requires us to include 3 components in our evaluations of the state’s economic development tax incentives: a… Read More

Financial Position of the Butler County Community College Council Grove Site

Introduction Representative Kristey Williams requested this limited scope audit, which was authorized by the Legislative Post Audit Committee at its March 10, 2021 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Are revenues for the Butler County Community College (BCCC) Council Grove site sufficient… Read More

Evaluating County Government Procurement and Contracting Practices

Introduction Representative John Toplikar requested this audit, which the Legislative Post Audit Committee approved at its June 1, 2020 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following question: Do a selection of county governments have adequate procedures and controls to manage conflict of interests in… Read More

Evaluating Association Membership Fees and Dues and Lobbyist Payments

Introduction Senator Dennis Pyle requested this audit, which was authorized by the Legislative Post Audit Committee at its April 30, 2019 meeting. Objectives, Scope, & Methodology Our audit objective was to answer the following questions: How much money did state and local governments spend directly on lobbyists in 2019?How much… Read More