Post Audit: Three counties spent $28.8M on selected state‑mandated services in 2024
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Summary
Legislative Post Audit reported that Johnson, Gove and Levett counties spent an estimated $28.8 million providing three state‑required services in 2024, partially offset by $9.7 million in state, federal and user‑fee funding; auditors estimated it would cost the state about $19.1 million to make those counties whole for those services.
Legislative Post Audit staff told the committee that three Kansas counties spent an estimated $28.8 million in fiscal year 2024 to provide a selection of three state‑required services, partially offset by about $9.7 million in state, federal and user‑fee funding.
Adi Branzone of Legislative Post Audit said auditors examined criminal prosecution, ad valorem (real and personal) tax collection, and motor vehicle registration. He described wide variation across counties driven primarily by population: Johnson County spent roughly $16.7 million on criminal prosecution in 2024, while Gove spent about $70,000 for the same service.
The auditors found the three counties together spent $8.3 million on motor vehicle registration services and $3.2 million on ad valorem tax collection in 2024. Branzone explained counties retain modest transaction amounts (for example, about $2 of every title application) and collected approximately $5 million in motor‑vehicle related service revenue across the three counties; overall transaction revenue does not fully offset the operational costs in larger jurisdictions.
On net, auditors estimated it would cost the state about $19.1 million to make the three reviewed counties whole for the three services in that year. Branzone emphasized the figure is a snapshot for the selected counties and services, not a statewide projection, and he said the audit included conversations with county officials about operational differences and software concerns.
County officials told auditors they generally prefer continuing to provide these services locally for convenience and access; they also recommended state process improvements. Auditors recorded repeated complaints about the 'movers' motor‑vehicle system (slow, prone to crashes) and noted some large counties’ dissatisfaction with the OJA 'Odysee' court filing system, which had a known breach in 2023 and remains required by OJA.
Branzone said the audit did not offer recommendations and was intended to inform further committee consideration. Committee members asked about per‑capita cost differences and the audit team said the request focused on total costs the state would need to cover to equalize the counties for the three services selected.
The audit materials and data will inform future informational hearings and any policy work legislators pursue on county‑state responsibilities.