[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6496103,"mediaKeyId","5783771-c3288e50c12d3bf7393de4299023e090","parentId",5783771,"title","Post‑audit: HPIP data inconsistent; Kansas affordable housing tax credit awarded $73 million but not yet used","audioSeconds",607,"startMs",1971200,"endMs",2578380,"viewUrl","/Search/View?dp=1&key=5783771-c3288e50c12d3bf7393de4299023e090&start=1971&end=2578","thumbnailUrl","https://assets.pipeline.soar.com/5783771-c3288e50c12d3bf7393de4299023e090/thumbnail_1971200.jpg","articleUrl","/articles/6496103/Kansas/Postaudit-HPIP-data-inconsistent-Kansas-affordable-housing-tax-credit-awarded-73-million-but-not-yet-used","mediaUrl","https://secure.pipeline.soar.com/6496103-ba98c5bfe32b764f40e53a3191798761/orig.mp4?Expires=1775577325&Signature=MaOHIIjoK7FNU96uIFqD4vToXNcj9eJHRDbERXyy4u-xs9H-egRLxS7uKf60tcgy2XR7zuO5UuKFMsRQaCls083oENPouo7YJ16sC6wB0DPY6XzmGaug~-dJq-Ek~6vrb6jmDw-oCII0ldSPrQzRuhAfVtbMLh1F9ZujOLjr9A~WB0ih1DaPw02aQqBdBneheI~Nf3AcQSiCT5J7vLT39gmpONzXftbgqcBfldjFRwAecpWp2Kci7a2bvQHTJynBJ3FdxRPD0MhxOU0agdqu6AJ3BFwBl6bewCxHOz-94WJN3PtVwh4HTTSSp2lfohXJEcjUhgL9NB2LZlBeGPkXTQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Joint Legislative Post Audit Committee","date","2025-09-17T04:16:31.673Z","article","Josh Luthai, an auditor with the Legislative Division of Post Audit, presented a limited‑scope audit on the High Performance Improvement Program (HPIP) and the Kansas Affordable Housing Tax Credit (KAHTC). \"We didn't report on the amounts of HPIP credits businesses earned and used because of data limitations,\" Luthai told the committee.

HPIP: inconsistent tax data

The HPIP program offers state income tax credits for qualifying business training and capital investments. Luthai said the audit team reviewed three CADOR datasets that should track HPIP credits and found conflicting totals for the same tax years — for example, for tax year 2019 one dataset showed businesses earned about $900 million and used about $90 million, while another showed about $230 million earned and $110 million used, and a third showed about $160 million earned and $100 million used. Because the datasets were inconsistent and the review was a limited (100‑hour) engagement, auditors did not attempt a full reconciliation.

CADOR officials told auditors the inconsistencies stemmed from data‑entry errors, tax‑system limitations and complexity related to how some businesses pass credits through to owners or shareholders. Kathleen Smith of the Department of Revenue told the committee that CADOR provided three successive datasets and \"the third dataset that we provided on August 13 ... CADOR believes that this reasonably reflects what are the actual numbers for tax years 2019 through 2023.\" She also told the committee, “these numbers change daily because tax returns are being filed, amended tax returns are being filed.” CADOR told the committee it plans to finish a data review by the start of 2026; audit staff and committee members asked CADOR to provide corrected, validated figures to the committee when available.

KAHTC: awards, timing and potential state cost

The audit found KHRC awarded nearly $73 million in state affordable‑housing tax credits as of August 2025. The state credit matches the federal low‑income housing tax credit in structure and KHRC issues awards through an application process. Luthai noted that investors may not use the state credit until housing projects are complete and occupied; at the time of the audit no investors had used the state credit. Because the state awards can be claimed annually for up to 10 years for each project, the audit illustrated a “stacking” effect: credits awarded in early years may cause overlapping foregone tax revenue in later years. Using reasonable timing assumptions, the audit estimated potential foregone state tax revenue could reach roughly $1.0 billion over the multi‑decade life of awards issued through the program, though the report cautioned that estimate excludes other tax revenue generated by construction and economic activity.

Report context and committee questions

Senator Tyson, who requested the audit, and other committee members pressed CADOR and KHRC staff about data reliability and program mechanics. Representatives and senators asked for more detail about project lists in appendix A (KHRC provided a table of award recipients and unit counts), the timing when investors can claim credits, and how credits are used in practice. KHRC’s Ryan Vincent emphasized that the program leverages federal private‑activity bond cap and private investment and said the agency believes the program has substantially increased the production of affordable housing in Kansas: he said the program facilitated about 5,700 units across 67 projects since the credit was created and noted economic activity stemming from construction and occupancy.

Actions and next steps

Auditors recommended CADOR continue review and correct HPIP data and report corrected figures to the legislature; CADOR agreed and set a target to complete the work by early 2026. Committee members asked the Department of Revenue to provide interim updates by email and to notify the committee when the validation is complete. KHRC said it will continue to provide details on awarded projects and the agency offered to help the committee evaluate program outcomes and economic impacts.

Ending

The committee heard that HPIP tracking will require a full‑scope audit to reconcile CADOR’s detailed tax records. In the meantime, CADOR pledged continued data review and KHRC defended program results while noting the state credit’s long‑term budgetary effects.","mediaType","Video","parentTitle","Legislative Post Audit Committee 09/16/2025","oneSentenceSummary","Josh Luthai told lawmakers that HPIP data provided by the Department of Revenue were inconsistent across datasets and could not be reported accurately in a limited‑scope review; KHRC has awarded roughly $73 million in state affordable‑housing tax credits but none had been claimed yet by investors at audit time.","taxTitle","Legislative Post Audit Committee, Joint, Committees, Legislative, Kansas","taxId",18601,"location","Kansas","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6496108,"Audit: Many Kansas school districts lack basic accounting-system access controls and written policies",1032,40740,1072940,"/Search/View?dp=1&key=5783771-c3288e50c12d3bf7393de4299023e090&start=40&end=1072","https://assets.pipeline.soar.com/5783771-c3288e50c12d3bf7393de4299023e090/thumbnail_40740.jpg","/articles/6496108/Kansas/Audit-Many-Kansas-school-districts-lack-basic-accounting-system-access-controls-and-written-policies","https://secure.pipeline.soar.com/6496108-94207561fdcc6f918eecd817a2a709a8/orig.mp4?Expires=1775577325&Signature=mErImoD9Y-BFi~Ytrq5xQQJdDFvrHmWwUj0qPIxuP6EaPAeDNBF5e~QBR~2qotWbe-WehnudIaCEu750VRK1LEfcopw1o-~YPtzk6KIqJ9R6IEV0mZ7aMPxIov2FXFAZSdNYPb~QsJTmahP3AdorOejBCG7ppxmL4edwRsoXSBbeBLFSDvI8cEbbEZoPHy2KcgeNUI-L63OeopNylahT-zctF-4~eLF~IDte4EcbaaHVrLgJL6T6FXYSA8hkrNCjwODf56-MKWQ14T2nXVnH-1ZkA4IpwUEdY8Iry4LteUfBz9ACyz--j-lRoB341ofexugp1pZoN2noYon4yIvxpw__&Key-Pair-Id=KUT5TJCACFTXG","Maury, an auditor with the Legislative Division of Post Audit, told the Legislative Post Audit Committee that his office evaluated accounting-system access controls at 20 school districts to answer whether the districts “have adequate access security controls.” He summarized the audit’s short answer: “Of the 20 districts that we reviewed, only some had adequate access controls for their accounting systems and very few had adequate written policies.”

The audit team compiled 12 access controls drawn from guidance by the Kansas Information Technology Executive Council (ITEC), the National Institute of Standards and Technology (NIST) and accounting-control practices the Kansas Department of Administration makes available. The controls were grouped into three categories: account management, identity management, and user limits.

Why it matters: district accounting systems record payroll, benefits and other K‑12 expenditures; weak access controls can increase risk of unauthorized access, ransomware and fraud. The auditor said school districts are not required by state law to have specific accounting-system access controls; the audit therefore evaluated basic controls the team considered fundamental regardless of the age or vendor of a district’s accounting software.

Key findings

- Overall: None of the 20 reviewed districts had adequate practices across all three control categories.

- Account management: Only one district demonstrated adequate practices for all three account‑management controls the audit reviewed. Fourteen districts had a formally designated account manager; six reported that account‑management responsibilities were handled informally and lacked documentation. Three of 20 districts had documented change‑request processes; only one district could show both a timeline and documentation practice for making access changes in a timely manner.

- Identity management: Four districts met all four identity‑management controls the audit measured. Most districts (19 of 20) used unique user IDs and had acceptable‑use rules to prohibit password sharing; 13 of 20 had automatic account lockouts after repeated failed logins. Fewer than half (8 of 20) required multifactor authentication (MFA) to sign into accounting systems; several districts allowed staff to bypass MFA on trusted devices or for extended periods.

- User limits and segregation of duties: Eleven districts had adequate controls across the five user‑limit checks the audit reviewed. All 20 districts maintained an automated list of authorized system users. Most had additional approval for high‑dollar purchases (commonly set at $20,000, with some districts using $10,000–$15,000 thresholds). Thirteen districts had adequate segregation of duties; seven — typically smaller districts with only one to three administrative users — did not, meaning one person could both enter and approve transactions in some cases.

- Written policies: Very few districts had formal written policies covering all three categories; no district had policies for every category. The audit emphasized that undocumented practices can disappear when staff turn over.

Recommendations and responses

The audit included two recommendations: one for the Kansas Department of Education to provide clearer guidance on basic accounting‑system access controls, and one for the selected school districts to adopt and document practices and policies covering account management, identity management and user limits. Maury said the agency and the reviewed districts generally agreed with the recommendations and that some districts acknowledged controls existed in practice but were not documented.

What committee members asked

Senator Thompson asked the auditor to clarify that “change requests” referred to adding, modifying or disabling people’s access when staff change jobs or leave; Maury confirmed it included new accounts, role changes and timely termination of access. Senator Holster asked whether timing of the audit (conducted in June) limited district responses; Maury said one district mentioned timing as an issue and that was not a widespread concern. Dr. Harwood, an agency representative, told the committee that districts subscribe to policy guidance from groups such as the Kansas Association of School Boards and that the Department of Education focuses on procedures and practice rather than imposing detailed accounting rules.

Ending

The audit report urges clearer, documented practices and stronger technical settings such as MFA so districts do not rely on informal arrangements or a single employee. The committee accepted the audit as part of the meeting’s consent calendar later in the session.","A Legislative Division of Post Audit review found that among 20 Kansas school districts examined, most lacked at least one basic access control for accounting systems and very few had written policies covering account management, identity management and user limits.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6496095,"Legislative Post Audit Committee approves LPA budget, selects Board of Veterinary Examiners for IT audit and approves consent calendar",187,1770920,1958735,"/Search/View?dp=1&key=5783771-c3288e50c12d3bf7393de4299023e090&start=1770&end=1958","https://assets.pipeline.soar.com/5783771-c3288e50c12d3bf7393de4299023e090/thumbnail_1770920.jpg","/articles/6496095/Kansas/Legislative-Post-Audit-Committee-approves-LPA-budget-selects-Board-of-Veterinary-Examiners-for-IT-audit-and-approves-consent-calendar","https://secure.pipeline.soar.com/6496095-df34f73fb1ffedecefcd92c86c34f5b0/orig.mp4?Expires=1775577325&Signature=N2wqwMUtQ9sUdjGOz33xxKTNSroGkxW8TR5WFC9pG8OtO3tk13jWHzhl7eBwj1X-a4-3q3N4~MizQm1MvjDgNE~5GVH2y~3sd4g6tSmMKU~kxACe7WfzFmkNBuugziO34BPrqneXGR8sR~G~g5pXsj1gJXBpreZ8iqql-mheaiC2ejFozCpXDQHK6lQw9aV0OjEZNvETjOVUH2FG1XUG6d-ZGL3jrl16A-rmL4zTMqwJJvUZKxNTBaK3wY0cofBt41LlW09jVXRBjsOHqwvqJzuKBE8i132sJ8koUn-7OIKEnFGqGESZfILHFah5bNfdqvMf3TyCI-EEtYGu424DjQ__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Post Audit Committee reviewed and approved the Legislative Division of Post Audit’s revised 2026 budget and its requested 2027 budget during an open session vote.

Budget approval

Chris (LPA staff) presented a memo and table showing the revised 2026 budget and the 2027 request, both designed to fully staff the agency. The revised 2026 budget was within appropriation and LPA staff said the agency expected a lapse (surplus) that would revert to the state general fund; remaining funds would be applied to contractor needs in 2027. Representative Tyson moved to approve the budget and a second was recorded; the committee approved the motion by voice vote and the chair announced \"motion carries.\" The motion did not include a recorded roll call.

Other formal actions

- The committee voted to select the Board of Veterinary Examiners as the primary additional IT security audit and the Dental Board as the backup audit. The chair moved to select the Board of Veterinary Examiners and the motion passed by voice vote. Senator Petty moved and Representative Sawyer seconded the backup selection of the Dental Board; that motion also carried.

- The committee conducted a procedural vote to use the same process for the post auditor’s annual performance evaluation (a survey administered by Legislative Administrative Services). Representative Sawyer moved to adopt the same process; the committee approved the motion by voice vote.

- The committee moved into a closed executive session to discuss the Board of Nursing information‑security matters pursuant to KSA 75‑4319 (motion by Senator Thompson). The motion included the statutory justification and listed non‑committee attendees who would remain for the executive session; the motion carried and the committee recessed into executive session.

Consent calendar and minutes

LPA staff presented a consent calendar that included three items: (1) approval of minutes from the July 21 meeting, (2) acceptance of the performance audits presented that day (the school‑district accounting access controls audit, the HPIP/KAHTC audit, and the IT security audit discussed in executive session). The minutes were approved with two members abstaining from the minutes vote (Representative Sutton and Representative Clayton said they were not present at the referenced meeting). No committee members objected to the consent calendar; the chair recorded the consent items as approved.

Ending

Committee staff will transmit the approved LPA budget through the normal legislative budget channels and will continue scheduled follow‑up and monitoring work. Several committee members requested CADOR provide corrected HPIP data when available and KHRC to supply detailed project information as developments reach occupancy.","The committee reviewed and approved the Legislative Division of Post Audit’s revised 2026 budget and 2027 request; it also selected the Board of Veterinary Examiners as the primary additional IT security audit and the Dental Board as backup, and accepted the meeting’s consent calendar containing three performance audits.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6496099,"Monitoring report: KDHE early‑childhood licensing IT project in caution for cost and schedule",389,8050625,8440540,"/Search/View?dp=1&key=5783771-c3288e50c12d3bf7393de4299023e090&start=8050&end=8440","https://assets.pipeline.soar.com/5783771-c3288e50c12d3bf7393de4299023e090/thumbnail_8050625.jpg","/articles/6496099/Kansas/Monitoring-report-KDHE-earlychildhood-licensing-IT-project-in-caution-for-cost-and-schedule","https://secure.pipeline.soar.com/6496099-cd177320ddf6a5225ba39a26fcbb0330/orig.mp4?Expires=1775577325&Signature=Tl7Ugd6SozKTcFZAOoGbr28Pkpnv4x8kGcNmQXT-iyHpvQe8w87ltpNWKTaleG7aHUuz5q9t4UftqTTL2GjGZMBIsIUCs~oAEAcxjZScpzZ4~Mugvm1s9LzY5Gtgbl8KdFsr1LasngpSKOM6B9nEr4bre0bnjISF1ezPuS~fTmxdrGNtiaspFH5cQRaguWHuEUp6oR5afjHtlpGpnAWQ9vr99jrQXKQ7y4bhN~I2PtIR0zDmwffTxwy2UliR9WX5JMUzi2kxqM3UNm6AjGzcFpPX0DEqJ~UBhsBXs8cpoEJsIQ-SsfrtOrMCIHDbvj337InjFn1nNPkl3XwFuK8ERQ__&Key-Pair-Id=KUT5TJCACFTXG","Katrin Osterhaus of the Legislative Division of Post Audit briefed the committee on ongoing monitoring of the Early Childhood Data Integration and System Enhancement project, a KDHE and Department for Children and Families collaboration to replace an outdated child‑care licensing system.

Background and current status

KDHE signed a $4.3 million systems‑as‑a‑service contract in January 2024. The project covers licensing, inspections, background checks, renewals and complaints for both agencies’ licensing functions. PDIA monitoring is performed quarterly; the second‑quarter status showed the project in \"caution\" for both cost and schedule.

Cost and change requests

The project’s revised total estimate now exceeds the $5 million threshold used for monitoring by about $50,000, driven in part by eight approved change requests totaling about $600,000. KDHE has paid approximately $1.1 million through June 30. Because schedule slippage increases oversight and monitoring costs charged by the Kansas Information Technology Office (KITO), estimated monitoring fees add to the project’s total cost.

Schedule and scope impacts

The project has been recast once already and the parties agreed to revise the schedule again after the second quarter because several tasks missed deadlines and one important interface had not begun development. The agency and vendor had not finalized the revised schedule by the end of the monitoring quarter; the earlier revised completion date was March 2026 and the monitoring team expects that to move further out.

Security and reporting

Katrin told the committee that scope and security appear relatively satisfactory but noted a weakness in security documentation: discussions are occurring, but the project lacks formal artifacts or deliverables to demonstrate security testing and controls. The monitoring memo also flagged persistent problems with the KITO project tracking system (CARS), where users sometimes encounter broken links or outdated data.

Committee takeaways

Committee members asked whether key schedule and scope changes were driven by the 2025 legislature’s creation of the Office of Early Childhood (House Bill 2025); Katrin confirmed a significant change request was tied to that statutory change and another related change request was pending. Members noted the cost threshold breach and urged improved scoping, formal security artifacts, and timelier KITO reporting.

Ending

LPA will continue quarterly monitoring and flagged the need for formal security deliverables and a finalized revised schedule before the committee’s next monitoring report.","Quarterly monitoring of the KDHE/Department for Children and Families early‑childhood data integration project found the contract recast and schedule delays have moved the project into a caution status for cost and schedule; scope and security showed fewer documented defects but security deliverables lacked formal artifacts.","actionData","errors"]

Article not found

Post‑audit: HPIP data inconsistent; Kansas affordable housing tax credit awarded $73 million but not yet used

Audit: Many Kansas school districts lack basic accounting-system access controls and written policies

Legislative Post Audit Committee approves LPA budget, selects Board of Veterinary Examiners for IT audit and approves consent calendar

Monitoring report: KDHE early‑childhood licensing IT project in caution for cost and schedule