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Legislative Post Audit Committee approves audits of school accounting, state office space and county costs; rejects pregnancy-program audit
Summary
The Legislative Post Audit Committee voted to select multiple full audits, approving reviews of school-district accounting controls, state office-space use, county compliance costs and KSHSAA/extracurricular policies, while rejecting a proposed audit of the Kansas Pregnancy Care Network.
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The Legislative Post Audit Committee voted on a slate of audit proposals after an ITEC 7230 training briefing and approved several full audits while deferring or rejecting others.
Committee staff said the office can accommodate roughly 11 full proposals on its schedule and noted an estimated personnel cost rate: about $11,000 per auditor-month. As staff explained, a four-month audit with a three-person team would cost about $132,000 when calculated on that basis.
After discussion and motions, the committee approved these full audits: - 6L: Review of Kansas State High School Activities Association (KSHSAA/CASHA) and school-district policies for extracurricular participation (approved). Committee members debated timing because legislation authorizing changes was passed in 2023 and amended in 2024; proponents argued part of the scope could be completed quickly while a larger follow-up would require more time. - 5L: State office space — inventorying owned and leased space, assessing use and identifying cost-saving or consolidation opportunities including lease exit costs and vacancy/square-footage utilization (approved; committee asked staff to include vacancy/usage analysis where data is available). - 4L: School districts' accounting systems and access controls (approved). - 10L: County costs to meet state requirements — a review of county spending to comply with selected state-required programs and how much of those costs are covered by state, federal or fee revenue (approved).
The committee also considered a request for an audit of the Kansas Pregnancy Care Network (8L). Representative Nikki McDonald, the bill sponsor who requested the audit, described $2 million appropriations in 2024 and 2025 and said an additional $3 million was proposed in the current session. The committee voted 4–5 against selecting 8L; the motion failed.
On the tax-credit question (1L) the committee did not approve a new audit. Instead members passed a substitute motion to include a recap of the 2022 audit findings in the staff follow-up work that is already under way; staff confirmed a follow-up on the 2022 scholarship-granting organizations audit is scheduled and would address implementation of prior recommendations rather than open a new full audit.
Other items: a motion to evaluate State Fire Marshal inspection requirements (11L) was withdrawn to allow more information and potential alignment with pending legislation; the committee discussed scope limits and cross-jurisdictional comparisons before withdrawing the motion. The committee agreed to set a follow-up meeting in early May to complete remaining selections and to continue deliberations.
Ending: Committee staff will circulate a short list of approved proposals and scheduling implications; members asked staff to flag when the audit queue is full and to include follow-up reporting on the 2022 scholarship-granting organizations audit when that work is presented.

