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Industrial Revenue Bonds Property Tax Exemptions [March 2022]
03/02/22 • 23 min
We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.
We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.
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Evaluating the Implementation of the Performance-Based Budgeting Process [February 2022]
In 2016, the Legislature passed a law requiring a performance-based budget system. The system was supposed to be implemented in 3 phases--a program inventory (due January 9, 2017), an integrated budget fiscal process (due January 6, 2018), and a performance-based budget system (due January 14, 2019). We reviewed whether the system was adequately implemented as outlined in state law, and whether state agencies provided complete, accurate, and reliable information.
For the first question, we found the Division of the Budget generally met the basic requirements in state law. But the performance-based budget system doesn’t seem to have changed the way the state makes budgeting decisions. That’s partly because statute is very general and allows a lot of discretion.
For the second question, we found that most of the 79 state agencies we reviewed submitted the required information to Budget. We evaluated the quality of the program inventories and performance measures that 7 of those agencies provided. 5 of the 7 agencies’ program inventories didn’t include all required information. 1 agency only had output measures (no outcome measures). And 3 agencies’ performance measures had significant accuracy or reliability issues.
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![undefined - Reviewing Foster Care Services for the Health and Safety of Children [March 2022]](https://storage.googleapis.com/goodpods-images-bucket/episode_images/d5f67dbfeb7e88109fe158ce4ccab94e799aa892830596c01150201b92debdc5.avif)
Reviewing Foster Care Services for the Health and Safety of Children [March 2022]
In fiscal year 2021, 4 case management providers served about 7,000 children in foster care statewide. DCF monitors the foster care program at a high level, but case management providers determine how best to serve children in foster care. Although DCF generally has adequate written policies, DCF and case management providers’ practices were not adequate to ensure the safety of children in foster care in several areas. DCF’s policies appeared generally adequate to ensure children were placed in appropriate homes, but they could be stronger in one area. However, case management providers did not meet key safety and well-being standards related to appropriate placements. Further, case management providers aren’t always using comprehensive data for making placement decisions. DCF policies were adequate regarding monthly visits between case management staff and children in foster care. However, in practice case management providers did not follow DCF policy related to frequency of in-home visits. Further, case management providers did not sufficiently assess the safety of a child in all cases. DCF had adequate policies and grant requirements for responding to urgent matters. However, foster parents complained about slow responses to urgent situations and poor communication in general. DCF policies on foster parent training were adequate, and most foster parents report they have been provided with appropriate training. DCF had adequate policies to locate missing foster care children, and it appears case management providers and DCF followed took appropriate action for runaway or missing children. High caseloads and data use likely caused many of the issues we found related to child placement and safety. DCF has not taken action to correct systemwide safety issues despite continued concerns about the safety of children in foster care.
The state does not have the capacity to provide services to all children in foster care, especially those with specialized service needs. Most Kansas counties had enough foster home capacity to meet their demand in fiscal year 2021, but close to 40% of the state’s counties might not have enough foster home capacity. Even when counties have enough licensed foster homes, stakeholders told us the state may not have enough homes to care for children with complex physical, emotional, and behavioral needs. DCF told us they are looking into options to address placements for children with complex physical, emotional, and behavioral needs children. Caseloads for case workers were higher across the state than best practices recommend. Case workers we surveyed told us high caseloads made it difficult for them to do their job. Across the state, children may not have always received services they needed, especially specialized or acute services. Much like safety issues, service delivery and capacity issues are not new to DCF and suggest larger accessibility issues.
The Rundown with Kansas Legislative Division of Post Audit - Industrial Revenue Bonds Property Tax Exemptions [March 2022]
Transcript
Welcome to the rundown, your source for the latest news and updates from the Kansas legislative division of post audit , featuring LPA staff talking about recently released audit reports and discussing their name findings key takeaways in why it matters. I'm Brad Hoff
Speaker 1in March, 2022, legislative audit released a performance audit summarizing the economic and fiscal impacts of selected industri
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