Overall, we found that changes made to bills after fiscal notes were submitted resulted in most of the inaccuracies we saw. But a few fiscal notes were unreasonable because of agencies' methods. Statute requires the Division of the Budget (Budget) to provide fiscal notes for original bills but outlines only a few requirements for them. Budget works with agencies to create estimates for all original bills, but not amendments. We reviewed 10 fiscal notes from enacted bills to determine fiscal notes' accuracy and 10 fiscal notes from bills that died to determine the reasonableness of agencies' methods and estimates. 7 of 10 fiscal notes for enacted bills differed significantly from their actual fiscal effects, mostly due to bill amendments or other changes made after the fiscal notes were submitted. Most other states update fiscal notes after bill amendments to account for this, but Kansas doesn't. 3 of 10 fiscal notes for bills that died appeared to be unreasonable because they didn't include complete or correct information. Of these, 2 were unreasonable because agencies used questionable data and assumptions, and 1 was unreasonable because Budget left out a potentially large cost to the state. Finally, we didn't see evidence Budget coordinated with agencies on fiscal notes like we would've expected.