SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2483
As Amended by Senate Committee on
Commerce

Brief*
HB 2483, as amended, would eliminate the requirement
for the Legislative Division of Post Audit (LPA) to conduct
recurring audits of the implementation of the 911 system,
Kansas Public Employees Retirement System (KPERS)
audits, and the following economic development incentive
audits:
● Economic development incentive programs
administered by the Secretary of Commerce;
● Any tax credit program, except for social and
domestic tax credits;
● Property that has been exempted from ad valorem
taxation;
● Property that has been purchased, acquired,
constructed, reconstructed, improved, equipped,
furnished, repaired, enlarged, or remodeled with all
or any part of the proceeds of revenue bonds
issued and that is exempt from ad valorem
taxation; and
● Any economic development fund, the Job Creation
Fund, and Economic Development Initiatives Fund,
as selected by the LPA.

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
 The bill also would require the Legislative Post Audit
Committee to review any new economic development
incentive program four years after it commences, provided
that the program:
● Is recommended for review by the House
Committee on Commerce, Labor and Economic
Development or the Senate Committee on
Commerce, and
● Provides more than $50,000 of annual incentives.
The bill also would authorize the Legislative Post Audit
Committee to postpone the initial audit of such economic
development programs to five years after commencement of
the program in a manner consistent with the intent of statute
should it be required to conform with LPA’s available
resources in consideration of other statutory requirements of
LPA.

Background
The bill was introduced by the Legislative Post Audit
Committee.

House Committee on Commerce, Labor and Economic
Development
In the House Committee hearing, neutral testimony was
provided by a representative of LPA, who generally stated
any future audit request could be made as an ad-hoc request.
No other testimony was provided.
The House Committee amended the bill to require one-
time audits by LPA of new economic development incentive
programs two years after implementation, and no later than
three years, for those programs that:

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 ● Provide more than $50,000 of annual incentives
from administering agencies;
● Have not been previously audited; and
● Have been recommended for review by either the
House Committee on Commerce, Labor and
Economic Development or the Senate Committee
on Commerce.
The House Committee also amended the bill to remove
the legislative requirement to review the Kansas 911 Act at
the regular legislative session every five years.

Senate Committee on Commerce
The Senate Committee did not hold a hearing on HB
2483 due to the contents being substantially similar to those
found in SB 330.
The Senate Committee amended the bill to change the
time frame for required audits for economic development
programs from two to four years after commencement with
the option of five years if certain requirements are met.
SB 330
In the Senate Committee hearing, neutral testimony was
provided by a representative of LPA. The representative
noted that the bill was introduced at the request of the
Legislative Post Audit Committee and that staff recommended
the removal of the one year audit of economic development
programs due to the lack of measurable activity by said
programs after only one year of existence. It was additionally
noted that having fewer required audits would allow for an
increased capacity for LPA to conduct requested audits from
members of the Legislature and the Legislative Post Audit
Committee.

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 No other testimony was provided.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the LPA indicates
enactment of the bill would reduce expenditures from the
local 911 Operations Fund that pays for the 911 audit by
approximately $80,000 every five years.
Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2025 Governor’s Budget Report.
An updated fiscal note on the amended bill was not
available to the Senate Committee when the Committee took
action.


Legislative Post Audit; statutory audits; 911 implementation; Kansas Public
Employees Retirement System; economic development


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Statutes affected:
As introduced: 12-5377, 46-1136, 46-1137
As Amended by House Committee: 46-1136, 46-1137, 12-5377
As Amended by Senate Committee: 46-1136, 46-1137, 12-5377
Enrolled: 12-5377, 46-1137, 46-1136