The Rundown with Kansas Legislative Division of Post Audit

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The Rundown with Kansas Legislative Division of Post Audit

Legislative Post Audit

30 episodes

6 days ago

The High Performance Incentive Program (HPIP) allows qualifying businesses to earn state income tax credits based on their expenditures on employee training and education and on qualifying capital investments. We couldn't report how much HPIP credit businesses earned and used in recent years because of reliability issues with KDOR's HPIP data. We identified inconsistencies in the data that KDOR officials told us they were trying to resolve. The Kansas Affordable Housing Tax Credit (KAHTC) is...

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The High Performance Incentive Program (HPIP) allows qualifying businesses to earn state income tax credits based on their expenditures on employee training and education and on qualifying capital investments. We couldn't report how much HPIP credit businesses earned and used in recent years because of reliability issues with KDOR's HPIP data. We identified inconsistencies in the data that KDOR officials told us they were trying to resolve. The Kansas Affordable Housing Tax Credit (KAHTC) is...

Show more...

Episodes (20/30)

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Tax Credits Awarded and Used through the High Performance Incentive Program and the Kansas Affordable Housing Tax Credit (Limited-Scope) [September 2025]

The High Performance Incentive Program (HPIP) allows qualifying businesses to earn state income tax credits based on their expenditures on employee training and education and on qualifying capital investments. We couldn't report how much HPIP credit businesses earned and used in recent years because of reliability issues with KDOR's HPIP data. We identified inconsistencies in the data that KDOR officials told us they were trying to resolve. The Kansas Affordable Housing Tax Credit (KAHTC) is...

1 month ago

12 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating Access Controls of School District Accounting Systems [September 2025]

Of the 20 districts we reviewed, only some had adequate access controls for their accounting systems, and very few had adequate written policies. School districts use accounting systems to manage their expenses and report on their financial information. It’s critical that school districts protect their accounting systems against unauthorized access. School districts are not required to follow the state’s IT security policies. We compiled a set of IT security and accounting best practices to e...

1 month ago

18 minutes

The Rundown with Kansas Legislative Division of Post Audit

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

This audit evaluated whether agencies implemented 6 previous audit recommendations. We determined that 3 of the 6 recommendations have been implemented. The Kansas Department for Children and Families (DCF) and Department for Aging and Disability Services (KDADS) implemented 2 recommendations and partially implemented 2 other recommendations from our 2022 audit of foster care services. The Kansas State Department of Education (KSDE) implemented the recommendation from our 2022 limited-scope a...

3 months ago

15 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing BASE 1.0 and BASE 2.0 Grant Program Matching Contributions (Limited-Scope) [July 2025]

The Building a Stronger Economy 1.0 and 2.0 grant programs (or BASE grant programs) awarded almost $150 million in federal funds to Kansas businesses for infrastructure development. The Department of Commerce selected which program applicants would be awarded funding. It required BASE grant recipients to provide matching funds equal to at least 25% of the project cost. We reviewed the planned matching expenditures in all 72 BASE grant award agreements. Commerce approved planned matching expen...

3 months ago

14 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Select Cities’ Use of Transient Guest Tax Revenues [July 2025]

From 2021 – 2023, Manhattan, Overland Park, and Wichita appeared to use most of their transient guest tax revenue appropriately, but a small portion was inappropriate or unclear. Kansas statute allows cities and counties to charge guests at hotels or other short-term lodgings a tax (called a transient guest tax), which local governments can then use to fund tourism-related expenditures. Most cities with a transient guest tax charge more than the 2% rate in statute because they use the home ru...

3 months ago

17 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Free-Lunch Student Counts Used as the Basis for At-Risk Funding [July 2025]

The federal government reimburses school districts for meals they serve to students through the National School Lunch Program. Students receive a free or reduced-price lunch through the National School Lunch Program if they meet 1 of several criteria including participating in certain federal programs, being a migrant student, and having household income of 130% or less than the federal poverty line. In Kansas, the state provides at-risk funding to school districts based on the number of stud...

3 months ago

18 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating State Agencies’ Registries of Perpetrators of Abuse, Neglect, and Exploitation of Persons with Disabilities [July 2025]

3 state agencies are responsible for taking and investigating allegations of abuse, neglect, and exploitation. Those agencies are the Department for Aging and Disability Services (KDADS), the Department of Health and Environment (KDHE), and the Department of Children and Families (DCF). These agencies may refer alleged perpetrators to 3 state licensure boards: the Board of Healing Arts, the Board of Nursing, and the Behavioral Sciences Regulatory Board. The state's process for investigating a...

3 months ago

23 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating Aging and Disability Resource Center Contract Changes (Limited-Scope) [July 2025]

The Kansas Department for Aging and Disability Services (KDADS) oversees Aging and Disability Resource Center (ADRC) services to help older adults and people with disabilities. Until 2024, KDADS contracted with Area Agencies on Aging (AAAs) to provide ADRC services. In 2024, KDADS split the one AAA contract for ADRC services into 2 contracts, one for the Home and Community Based Services (HCBS) assessments and one for the remaining ADRC services. KDADS officials told us they changed the ADRC ...

3 months ago

7 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Outcomes of the Office of the Medicaid Inspector General’s Investigations (Limited-Scope) [July 2025]

This limited-scope audit evaluated the outcomes of the Kansas Office of the Inspector General’s (OIG) investigations and audits from calendar years 2021 through 2024, with a focus on financial recoveries and prosecutorial results. The OIG is an independent entity within the Kansas Attorney General’s Office and is tasked with increasing accountability and oversight of Kansas medical (and other) assistance programs through audits, reviews, and investigations. To assess the impact of OIG’s work,...

3 months ago

11 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing the Department of Commerce's Process for Reviewing Building a Stronger Economy (BASE) 1.0 Grants

The Department of Commerce evaluated BASE 1.0 grant program applicants using a standardized scoring rubric, but it didn’t consistently follow its process or document the Secretary’s final award decisions. The Building a Stronger Economy 1.0 grant program (or BASE 1.0) awarded almost $100 million in federal funds to Kansas entities for infrastructure development. Commerce received 445 BASE 1.0 grant applications requesting a total of about $1.7 billion. Of the $99 million Commerce awarded to 3...

5 months ago

13 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Veterans’ Claims Assistance Program Matching Requirements [March 2025]

The Kansas Office of Veterans Services allowed participating Veteran Service Organizations to take fundamentally different approaches in reporting VCAP matching obligations, which may or may not comply with state law. The state’s Veterans Claims Assistance Program (VCAP) is meant to provide claims assistance to veterans in Kansas through congressionally chartered veteran service organizations. The Legislature appropriates annual funds for VCAP which is administered by the Kansas Office of Vet...

7 months ago

27 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing the Kansas Department of Transportation’s Response to Great Bend’s Historic Dragstrip Cost Share Project (Limited-Scope) [March 2025]

The Kansas Department of Transportation created the Cost Share Program in 2019 to help fund transportation projects in local communities. In Fall 2019, KDOT awarded $1.19 million in Cost Share Project funds to the City of Great Bend to reconstruct the historic dragstrip and shutdown area (this includes both the track and the portion of the racetrack after the finish line where cars slow down). The dragstrip project was completed in May 2021, but within a couple months, stakeholders raised con...

7 months ago

10 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Ford County’s Ballot Reconciliation Process During the 2024 General Election [March 2025]

The Ford County election office administers elections in Ford County, Kansas. This audit was a follow up to a 2024 audit that reviewed Ford County’s ballot reconciliation process for the 2024 primary election. In that audit, we found poll workers at 1 polling site did not follow the proper processes by allowing a poll worker to vote without signing the poll book as required by state law. For this audit we reviewed Ford County's ballot reconciliation process for the 2024 general election and f...

8 months ago

8 minutes

The Rundown with Kansas Legislative Division of Post Audit

Reviewing Ford County’s Tabulation Machine Testing Process During the 2024 General Election [March 2025]

The Ford County election office administers elections in Ford County, Kansas. We previously reviewed Ford County’s tabulation machine testing practices during the 2022 general election and found their practices were inadequate because they didn't use pre-audited test ballots with predetermined outcomes that tested for overvote rejection. This audit is a follow up to that review. For this audit, we reviewed Ford County’s tabulation machine testing process for the 2024 general election and foun...

8 months ago

13 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating Adult Virtual School Funding [March 2025]

The state provides funding to school districts for adult students earning a high school diploma through a virtual program. KSDE established a process for districts to submit adult virtual student credits for funding. We reviewed about 5,900 credits that 9 school districts submitted for funding across 2 years to determine if those credits complied with state statute. Nearly all (99%) the credits the districts submitted appeared to comply with the criteria set in state law, but there were a few...

8 months ago

15 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating SOFTwarfare, LLC’s Use of Building a Stronger Economy (BASE) 1.0 Grant Funding (Limited-Scope)

The Building a Stronger Economy 1.0 grant program (or BASE 1.0 grant program) awarded almost $100 million in federal funds to Kansas businesses for infrastructure development. The Department of Commerce awarded SOFTwarfare a BASE 1.0 grant in April 2022 to build a data center in Great Bend, Kansas. SOFTwarfare’s grant agreement allowed them to use grant funds for construction and equipment costs and matching funds for permitting, inspection, and administrative costs. As of September 30, 2024,...

8 months ago

13 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating the State's Water Systems and Wastewater Treatment Operator Certification Program (Limited-Scope) [February 2025]

In Kansas, state law requires that all water supply systems and wastewater treatment facilities are supervised by a certified water operator. Kansas Department of Health and Environment is responsible for administering Water Supply and Wastewater Treatment Operator certifications, which include certifying examinations. Within both certification programs, operators can be certified at five different classes: Small Systems (“base level”), Class 1, Class 2, Class 3, and Class 4. Kansas regulatio...

9 months ago

7 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating Staff Safety at Osawatomie State Hospital [December 2024]

Osawatomie State Hospital does not adequately ensure the safety and security of its staff. In terms of physical security, OSH does not have adequate processes to ensure physical security. Security staff patrols of the OSH campus are incomplete and inadequate and there are not enough fire-trained security staff to respond to campus fires. OSH doesn’t ensure staff carry required personal safety alarms and doesn’t check if staff respond to alarms timely. Facilities’ staff key tracking does not i...

10 months ago

34 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating the Adequacy of the Department of Commerce’s Pre-Employment Screening (Limited-Scope) [December 2024]

We reviewed Department of Commerce's hiring policies and procedures to determine if they were adequate for staff overseeing financial matters. This was because Commerce hired a staff member in 2020 who pleaded guilty to felonies in Pennsylvania before being hired by Commerce. Commerce officials told us they were not aware of the staff member's crimnal history. We found that Commerce’s hiring policies and procedures were not adequate to mitigate the risks associated with hiring applicants with...

10 months ago

9 minutes

The Rundown with Kansas Legislative Division of Post Audit

Evaluating Whether the Department of Commerce’s Economic Development Transparency Database Includes the Required Information (Limited-Scope) [December 2024]

In 2019, state law mandated the creation of an online "transparency database" for the purpose of providing the public with information about economic development programs and recipients. The law also requires the transparency database to have certain functional features. The Department of Commerce is responsible for developing and maintaining the transparency database. The Department of Commerce’s transparency database does not contain some required economic development programs and is missin...

10 months ago

10 minutes