LEGISLATIVE POST AUDITActual Agency Est. Gov. Rec. Agency Req. Gov. Rec.Expenditure FY 2008 FY 2009 FY 2009 FY 2010 FY 2010Operating Expenditures: State General Fund $ 2,483,204 $ 2,808,623 $ 2,808,623 $ 2,813,490 $ 2,750,359 Other Funds 0 0 0 0 0 TOTAL $ 2,483,204 $ 2,808,623 $ 2,808,623 $ 2,813,490 $ 2,750,359Percentage Change: Operating Expenditures: State General Fund 2.6% 10.9% 10.9% 0.2% (2.1)% All Funds 2.6 10.9 10.9 0.2 (2.1)FTE Positions 27.0 27.0 27.0 27.0 27.0Non-FTE Perm. Uncl. Pos. 0.0 0.0 0.0 0.0 0.0 TOTAL 27.0 27.0 27.0 27.0 27.0AGENCY OVERVIEWThe Legislative Division of Post Audit is the audit arm of the Kansas Legislature. TheDivision is responsible for the financial-compliance and performance audits of state agencies andprograms. The Division’s audit work is conducted in accordance with generally acceptedgovernmental auditing standards as set forth by the U.S. General Accounting Office. The agencyoperates under the supervision of the ten member Legislative Post Audit Committee.MAJOR ISSUES FROM PRIOR YEARSIn previous years, concerns have been raised in both the House Budget Committee andSenate Subcommittee that Legislative agencies be fully staffed. Legislative Division of Post Audithas fully funded their existing positions in this budget request, and has budgeted funding for somecontract audit work if an outside audit is directed by the Legislature.In 2003, the Governor implemented a new placeholder budget ...
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