30 episodes

The Rundown is your source for news and updates from the Kansas Legislative Division of Post Audit including conversations with staff discussing the findings of performance audits released to the Kansas Legislature.

The Rundown with Kansas Legislative Division of Post Audit Legislative Post Audit

    • Government
    • 5.0 • 3 Ratings

The Rundown is your source for news and updates from the Kansas Legislative Division of Post Audit including conversations with staff discussing the findings of performance audits released to the Kansas Legislature.

    Angel Investor Tax Credit [February 2024]

    Angel Investor Tax Credit [February 2024]

    The Angel Investor Tax Credit (AITC) program incents investors to invest in Kansas start-up businesses. In exchange for investing in a participating start-up businesses, an investor can receive a tax credit equal to up to 50% of their investment. As part of this audit, we surveyed investors and businesses that participated in the AITC program. The purpose of the surveys was to learn how the program influenced investors' and businesses' behaviors. Investors who responded to our survey told us the program caused them to invest more or sooner in participating businesses. Businesses who responded to our survey told us the program helped them do more than they otherwise would have been able to (e.g., hiring more staff or offering more products). As part of this audit, we also evaluated whether Commerce implemented a process to make sure participating businesses stayed in Kansas as required by state law. We determined Commerce had implemented a process, but the process has room for improvement.

    • 13 min
    Reviewing Diversity, Equity, and Inclusion Spending and Foreign Income at State Universities [February 2024]

    Reviewing Diversity, Equity, and Inclusion Spending and Foreign Income at State Universities [February 2024]

    The 6 state universities did not have a shared definition of what diversity, equity, and inclusion activities are, but there were some common themes. The universities provide a variety of DEI-related services and activities such as food pantries, support groups, and tutoring services to a wide range of students.  To determine how much universities spent on DEI-related activities, we asked the universities to report expenditures related to common DEI themes shared across the universities.  In the 2022-23 school year, universities reported spending about $45 million in DEI-related activities, of which, about $9 million was paid for with state funding. Nearly all of the $9 million universities reported spending in state funding was spent on salary and benefits for faculty and staff who engaged in DEI-related activities. Universities reported spending a small amount of state funding on DEI-related training and other non-personnel expenses like travel, software, and outreach programs. The universities DEI-related expenditures are self-reported and we have a limited ability to determine if they are accurate and complete. Last, the universities do not have consistent measures for determining whether DEI-related activities are effective for achieving their DEI goals.

    Universities receive money from foreign sources for a few reasons including tuition and fees, gifts, and contractual services. In 2022-23, state universities reported receiving about $116 million in foreign contributions, but most ($111 million) was for tuition and fees. In the 2022-23 school year, universities reported receiving contributions from 170 countries but about half was from India and China. The universities foreign contributions are self-reported and we have a limited ability to determine if they are accurate and complete. 

    • 10 min
    Reviewing Community College Athletic Programs [February 2024]

    Reviewing Community College Athletic Programs [February 2024]

    The 3 community colleges we reviewed (Butler, Garden City, and Hutchinson) spent an average of $2.8 million annually in college funds such as student tuition, fees, public sources of funding, and other income on athletic departments from fiscal years 2018 to 2022. Most athletic department spending was for coaching salaries and the sports of football and basketball. The 3 community colleges also spent an average of $1.2 million annually in student fees and private funds on athletic scholarships during these 5 years. The total athletic department and athletic scholarship spending was similar to expenditures at the other colleges competing in the Kansas Jayhawk Community College Conference in fiscal year 2021. 

    We also reviewed student-level data for 8 sports at the same 3 community colleges from fiscal years 2018 to 2022 and found that most student athletes are from outside of Kansas. Further, most athletic scholarships are awarded to student athletes from outside of Kansas. Other colleges participating in the Kansas Jayhawk Community College Conference also generally drew in athletes from outside of Kansas in fiscal year 2022. 

    • 9 min
    Reviewing the KPERS 3 Retirement Plan [February 2024]

    Reviewing the KPERS 3 Retirement Plan [February 2024]

    The KPERS 3 retirement plan was created by the Legislature to help improve the long-term sustainability of the KPERS trust fund. KPERS 3 is a cash balance plan. There are other types of retirement plans, including defined benefit, defined contribution, and hybrid plans. We compared KPERS 3 to other plans on key plan metrics. These plans included KPERS 2, Thrift Savings, Nebraska's cash balance plan, Oklahoma's defined contribution plan, Indiana's hybrid plan, and Utah's hybrid plan. We found that KPERS 3 gives employees less flexibility, requires them to share some financial risk, and generally provides lower benefits than other plans we evaluated. Further, we found that employees of defined benefit plans (such as KPERS 1 and 2) are generally more satisfied and more likely to remain at their job compared to employees of other plan types (such as KPERS 3).

    • 22 min
    Information Systems: Reviewing Specific IT Security Controls Across State Agencies and School Districts (Part 2) [January 2024]

    Information Systems: Reviewing Specific IT Security Controls Across State Agencies and School Districts (Part 2) [January 2024]

    • 29 min
    Evaluating Whether Fiscal Notes Include Accurate and Reasonable Estimates [December 2023]

    Evaluating Whether Fiscal Notes Include Accurate and Reasonable Estimates [December 2023]

    Overall, we found that changes made to bills after fiscal notes were submitted resulted in most of the inaccuracies we saw. But a few fiscal notes were unreasonable because of agencies' methods. Statute requires the Division of the Budget (Budget) to provide fiscal notes for original bills but outlines only a few requirements for them. Budget works with agencies to create estimates for all original bills, but not amendments. We reviewed 10 fiscal notes from enacted bills to determine fiscal notes' accuracy and 10 fiscal notes from bills that died to determine the reasonableness of agencies' methods and estimates. 7 of 10 fiscal notes for enacted bills differed significantly from their actual fiscal effects, mostly due to bill amendments or other changes made after the fiscal notes were submitted. Most other states update fiscal notes after bill amendments to account for this, but Kansas doesn't. 3 of 10 fiscal notes for bills that died appeared to be unreasonable because they didn't include complete or correct information. Of these, 2 were unreasonable because agencies used questionable data and assumptions, and 1 was unreasonable because Budget left out a potentially large cost to the state. Finally, we didn't see evidence Budget coordinated with agencies on fiscal notes like we would've expected.

    • 20 min

Customer Reviews

5.0 out of 5
3 Ratings

3 Ratings

Top Podcasts In Government

Strict Scrutiny
Crooked Media
The Lawfare Podcast
The Lawfare Institute
5-4
Prologue Projects
The Just Security Podcast
Just Security
The Chris Plante Show
WMAL | Cumulus Podcast Network | Cumulus Media Washington
Anne Hidalgo - Paris en Commun
Paris en Commun