About Legislative Post Audit

The Legislative Division of Post Audit is the audit agency of Kansas government. The programs and activities of State government now cost about $9 billion a year. As legislators and administrators try increasingly to allocate tax dollars effectively and make government work more efficiently, they need information to evaluate the work of governmental agencies. The audit work performed by Legislative Post Audit helps provide that information.

The Division"s philosophy is to act in accordance with the highest standards of ethics, accountability, efficiency, and openness. Through our audit work, we will strive to provide the Legislature with sound, accurate, clear, and unbiased information for use in the legislative oversight process. We will work hard to maintain an effective relationship with the Legislature, and we'll deal with agency officials in a courteous and professional manner. To these ends, the Division has adopted a mission statement, as well as measurable goals and objectives, to help legislators and Division management track our progress.

Any legislator or legislative committee can request a performance audit by contacting any member of the Committee or by contacting Legislative Post Audit directly. Audits are done only at the Legislative Post Audit Committee's direction. Once a performance audit is approved, we assign it to an audit team. When the audit is completed, the audited agency has a chance to review and comment on it before it's presented to the Legislative Post Audit Committee.

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We conduct our audit work in accordance with applicable government auditing standards set forth by the U.S. General Accounting Office. These standards pertain to the auditor's professional qualifications, the quality of the audit work, and the characteristics of professional and meaningful reports. The standards also have been endorsed by the American Institute of Certified Public Accountants and adopted by the Legislative Post Audit Committee.

Legislators often face shrinking revenues, uncertain federal funding, and increasing demands for public services. As taxpayers demand that government be more efficient and accountable, the Division's recent audit work can help the Legislature wring the most from limited State resources.