Transcript Highlights:

• The Joint Legislative Audit Committee is called to order. The Secretary will note the roll.
• Appreciate Senator Payne asking for that special audit.
• In this audit, we were compared to panic button software.
• What we found out after the audit is that a lot of the issues that were represented in the audit really
• So your updates on the audit, this is where the question comes.

Keywords: 1182, all

Summary: The Joint Legislative Audit Committee heard a presentation from Senator Kevin Payne on Arizona’s school safety interoperability communication systems, which he said were inspired by the Parkland and Uvalde shootings and designed to bypass overwhelmed 911 systems through panic-button alerts, live camera access, and direct communication with law enforcement. Committee members broadly praised the concept as a school safety tool, while also noting it should complement, not replace, school resource officers. Senator Payne said the audit had not fully captured the systems’ value and emphasized what he saw in Yavapai County as a successful example. Auditor General Lindsay Perry then summarized the second special audit in the JLAC school safety series, explaining that it reviewed whether fund expenditures were authorized, whether purchased systems met statutory requirements, and whether procurement followed applicable standards. She noted that 12 of 14 law enforcement agencies had provided follow-up information, while Pinal and La Paz counties had not, and that the committee had requested additional details on participating and non-participating schools. Members pressed Perry about Pinal County’s refusal to respond and about delays in payment to Mutualink, and several members defended the committee’s oversight role. The committee then heard from the vendors. Mutualink’s CEO said the system is intended to connect schools, dispatch, law enforcement, fire, and EMS through live video, floor plans, and group communications, and argued that implementation problems often stem from training, infrastructure, and coordination rather than the technology itself. Motorola Solutions described its work in Maricopa, Yuma, and Tucson, including panic alarms, radio and dispatch integration, and school participation challenges; it said Tucson canceled its contract after schools declined to join. Navigate 360 described its Cochise County project as a success story, saying 60 of 69 schools were implemented, with ongoing training and support, but acknowledged it did not yet meet all statutory criteria and that two charter schools had opted out. Members repeatedly raised concerns about procurement, inconsistent implementation, rural infrastructure, training, and whether the systems met all statutory requirements, and vendors said they would follow up on those issues.

Transcript Highlights:

• , called a federal single audit.
• We're willing to accept the audit without the federal single audit, so it's no longer going to be under
• We required the first-ever audit, which is a system organizational controls audit of SHARE.
• And so we're thinking about bifurcating an audit report review team with audit services because, again
• As I mentioned, we've had clean audits.

Transcript Highlights:

• Post-election audit procedures, sponsored by the Management Audit Committee.
• specifically with post-election audit specifically with post-election audit procedures<00:48:28.640
• I support post-election audits.
• If the committee wants stronger audits, focus on audit quality. reaction reaction um<00:57:59.920>
• <01:09:10.880> uh was the post-election ballot audit uh was the post-election ballot audit

Bills: SF0069, SF0070, SF0016, HB0078, HJ0002, HB0085, HB0086

Keywords: wastewater, stormwater, infrastructure, environmental quality, public data, data collection, funding, study, water development, irrigation, public works, agricultural supply, municipal water, grazing lands, subleasing, non-owned livestock, state lands, rental fees, agricultural policy, land management

Transcript Highlights:

• The post-election audit bill is not a recount.
• So I'm quite knowledgeable on how to conduct audits.
• Who's going to pay for the audit? ...who's going to pay for the audit? Um, it's by the state.
• I think all should have to have the audits. Okay, one quick... ...audits. Okay, one quick...
• And so my question is, how big of an audit would we have to do to make it... audit would we have to do

Bills: SB245, SB246, HB30, HB30

Keywords: SB245, public assistance, Medicaid, SNAP, food assistance, Alabama Medicaid Agency, Department of Human Resources, eligibility verification, self-attestation, data matching, fraud prevention, improper payments, program integrity, benefit eligibility, income verification, residency verification, asset verification, electronic benefit transfer, EBT, cross-checks

Transcript Highlights:

• I understand Santa Fe's audit, city audit is going to be late.
• Then they'll issue their audit.
• federal single audit at a roll-up level, instead of doing individual audits.
• states do individual audits.
• There wouldn't need to be an amendment to the state audit or the local entity audit unless there was

Transcript Highlights:

• We're going to call to order the Legislative Joint Audit Committee for Friday, February 13th.
• Staff reported to the committee the audit and special reports scheduled to be presented to the standing
• committees and the full Legislative Joint Audit Committee this month.
• retain the services of a licensed certified public accountant to conduct the OPR annual financial audit
• Thirty-one education audit reports were included on the committee's agenda for review.

Summary: The Legislative Joint Audit Committee met on February 13, 2026, and first adopted the January 9, 2026 minutes. It then received and adopted reports from the Executive Committee, the Standing Committee on Counties and Municipalities, the Standing Committee on Education Institutions, the Standing Committee on State Agencies, and the Medicaid Subcommittee. Those reports covered audit follow-up items, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, state agency audit findings, and a Medicaid oversight presentation. Several reports were filed after discussion, and in multiple cases agencies or local officials were present to answer questions about repeat findings or compliance concerns. Among the notable audit matters, the committee reviewed a Cleburne County library audit that found more than $80,000 in unauthorized or questionable disbursements, including purchases that appeared personal in nature and improper fuel expenses. The library director had been placed on leave, later charged with felony theft of property and abuse of office, and the matter was referred to the prosecuting attorney and Attorney General. The committee also heard a special report on the Charles W. Donaldson Scholars Academy at the University of Arkansas at Little Rock, which found scholarship ineligibility issues and numerous disbursement-processing exceptions, while noting that the program had ended in 2024 and remaining funds were returned to the school districts. During the state agency report, Legislative Audit described findings at DHS, Parks, Heritage, and Tourism, Corrections, and Veterans Affairs, including improper benefit payments, a cashed warrant by someone other than the intended payee, missing receipts, unauthorized fuel card purchases, and payroll and overtime issues. The committee filed that report after agency representatives responded to questions. The meeting ended with the filing of the Cleburne County and Donaldson Scholars Academy reports, and the next committee meeting was announced for March 12-13, 2026.

Transcript Highlights:

• Staff from the State Auditor's Office will give a presentation of their recent performance audit.
• The performance audit being discussed at this hearing was conducted...
• I was the lead auditor for this performance audit. I'd also like to thank...
• This audit found that OIC could help educate insurers about child support insurance intercepts.
• Our audit determined that OIC has some information that could be helpful to DCS.

Summary: At the June 4, 2025 JLARC I-900 Subcommittee hearing, the State Auditor’s Office presented a performance audit on Washington’s child support insurance intercept law. The audit reviewed the mandatory reporting system for insurance claims tied to past-due child support, noting that collections increased after the law took effect in 2022, but that some eligible claims still are not being reported. Auditors said DCS learns about roughly 1 in 10 claims through other channels, and that insurers may miss reporting because they are unaware of the law, make administrative errors, or misunderstand the $500 threshold and timing requirements. The audit recommended that the Office of the Insurance Commissioner help educate insurers by adding information to its website and sharing insurer contact contacts with DCS, and also recommended that the Legislature amend the law to create monitoring and enforcement authority. The auditor said neither DCS nor OIC currently has authority to monitor compliance or take action against noncompliant insurers, though other states use insurance regulators or market conduct exams for this purpose. Committee members asked about possible coordinated enforcement between DSHS and OIC, which the auditor said was beyond the scope of the audit but could be considered by the Legislature. An OIC representative said the commissioner is willing to help educate insurers, post information on the OIC website, and share contact information with DSHS, and that the agency is open to further discussion. No public testimony was offered, and no votes or formal committee actions were taken at the hearing.

Transcript Highlights:

• When we'd have our city audit done, they'd give us recommendations that we can do to improve it, and
• <00:16:07.279> come<00:16:07.639> back audited and when those audits come back audited
• and when those audits come back for<00:16:08.680> uh<00:16:08.800> an<00:16:09.000>
• to improve and I've been you do audits to improve and I've been disappointed<00:20:51.159> by
• when the federal government funds audits when the federal government funds programs<00:21:32.159>

Keywords: 1183, house

Summary: The committee heard House File 3, authored by Chair Nash, which would require the Office of the Legislative Auditor to produce an annual report for fiscal committees showing how well agencies have implemented prior audit recommendations, especially those related to financial practices, internal controls, and management. Nash said the bill is intended to give legislators a clearer, ongoing tool to evaluate agencies before making funding decisions and to help prevent waste, fraud, and abuse. He noted the bill would use existing audit information rather than create a new reporting burden, though he said it would deepen the review of implementation. Legislative Auditor Judy Randall testified that the Office of the Legislative Auditor already tracks implementation to some extent through annual information collected by Minnesota Management and Budget, but that current reporting is based largely on agency self-reporting and is not always independently verified. She said the bill would expand that work and provide the legislature with more useful accountability information. A representative from Americans for Prosperity also supported the bill, calling it a transparency and stewardship measure that would help taxpayers and legislators see whether agencies are following through on recommendations. Several members spoke in favor, describing the bill as a common-sense accountability measure and comparing it to audit practices in local government and private organizations. Nash and Randall also discussed Colorado’s similar process, where audit follow-up information is presented during budget hearings. Members raised concerns about fraud and inefficiency in state government, and Nash said the bill is meant to help lawmakers better protect taxpayer dollars. The committee voted to recommend House File 3 and re-refer it to the Committee on Ways and Means.

Transcript Highlights:

• Welcome to House and Senate Legislative Audit.
• , internal audit reported a total loss of $66,000.
• I'm the Chief Audit Executive for the University of Arkansas System.
• So we decided to close the program through the audit with Ms. Cheek.
• Let's bring an audit to confirm. Are we seeing what we're seeing?

Summary: The House and Senate Legislative Audit committee met to approve prior minutes and review four higher education audit reports. Staff first presented the University of Arkansas System report, which included three findings that had been certified and referred to the Governmental Bonding Board, the attorney general, and the appropriate prosecuting attorney: unauthorized purchases at UAPB totaling about $37,000, a fraud scheme involving falsified FAFSA/transcript records at East Arkansas Community College with about $66,000 in losses, and unallowable charges in the Veterans Upward Bound program at UA Fayetteville totaling $8,500, of which $6,700 was recovered. Committee members praised the institutions’ internal audit and management teams for identifying the issues and asked detailed questions about how the fraud was detected, especially the online student identity-theft scheme at EACC and the safeguards now being used to verify student identity and prevent similar cases. EACC officials explained that the fraudulent admissions involved online applicants using falsified transcripts and identity-theft tactics, that 39 suspicious students were identified, and that seven slipped through far enough to receive federal aid, resulting in a $2,500 reimbursement obligation to the university. They said the college now uses a cross-departmental student validity team, extensive red-flag protocols, direct outreach to high schools, ID verification, and other checks, and that the issue has been shared across the UA system and with other campuses. UA Fayetteville also clarified that no veterans were harmed by the Veterans Upward Bound finding; the program was closed and students were redirected to other veteran support programs in the state. The committee then deferred the Northwest Arkansas Community College report. Staff next summarized two additional reports, from Southeast Arkansas College and Southern Arkansas University Tech, which contained only financial statement misstatements corrected during audit fieldwork; SAU Tech also had a finding involving unauthorized withdrawals that the college discovered and recovered. With no further questions, the committee voted without objection to file the reviewed reports and adjourned.

Transcript Highlights:

• Basically, what are audits?
• are smaller versions of audits.
• If you brought 154, 40 of those 464 audits were caught up.
• was linked to the federal cutoff for single audit at that time.
• Like I said, this is challenging audit work.

Transcript Highlights:

• in three or more successive audit reports.
• When the committee receives notification of audit findings repeated in the audit reports from an educational
• When the committee receives notification of audit findings repeated in the audit reports from an educational
• findings to the committee for late-filed 2023-24 audit reports.
• Last item is to direct the audit of the Department of the Lottery.

Summary: The Joint Legislative Auditing Committee met to receive updates on Transparency Florida and related transparency tools. The Governor’s Office and the Department of Financial Services described the Transparency Florida website, the state payment and contract systems, and the local-government financial reporting system (Logger X/XBRL), emphasizing public access, searchable payment and contract data, downloadable reports, and ongoing upgrades. Members asked whether school districts and the Department of Corrections are included in these systems; staff explained that state agencies like Corrections are covered through Transparency Florida, FACTS, and the state financial reports, while Logger X is for local governments. Committee staff reported that the Transparency Florida Act’s requirements have been met and noted that any new recommendations would need legislative action; members were invited to submit recommendations by October 30. The committee then reviewed repeated audit findings for local governments and educational entities. Staff explained the statutory process for “three-peat” findings: first requesting an updated written corrective-action status, then possibly requiring an appearance before the committee, and finally taking further action if findings remain uncorrected. Most entities were recommended for written updates, while the City of Daytona Beach was singled out for an in-person appearance because of a repeated finding involving unexpended building permit balances. Members also raised questions about specific entities, including McIntosh, White Springs, Pahokee, and the Fred R. Wilson Memorial Law Library special district, with staff explaining the nature of the findings and noting that some entities may warrant further review. The committee adopted a motion to accept staff’s recommendations and to send letters to entities with uncorrected audit findings in late-filed 2023-24 audit reports. It also approved a motion directing the Auditor General and OPPAGA to conduct the required audit of the Department of the Lottery for fiscal year 2025-26, with the Auditor General handling financial, internal control, and compliance work and OPPAGA preparing operational recommendations. The meeting concluded with notice that the next meeting was tentatively scheduled for November 3 at 3:30 p.m., followed by adjournment.

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order. Let's please call the roll.
• The schedule behind tab 1 shows the audit finding and the city's responses.
• directed to do the audit pursuant to Florida statutes.
• period and what years you were auditing for them, please?
• to determine the town's progress and correct the audit findings.

Summary: The committee first took up a long-running audit finding involving the City of Daytona Beach’s unexpended building permit fund balance, which has exceeded the statutory cap for several years and was reported at $10.8 million in the latest audit. Mayor Derek Henry and city staff said the city had analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees, used some excess funds for a training facility rehabilitation, and is pursuing a $9.4 million City Hall expansion that they say is allowed under a November 2024 Attorney General opinion permitting construction of a building to house the building code enforcement function. Committee members repeatedly questioned whether the city was simply trying to spend down the money, whether the proposed uses were truly lawful, why the balance kept growing despite fee waivers, and where the interest earnings were going. The mayor and deputy city manager said the city’s growth and staffing needs justified the plan, but several members expressed frustration and skepticism. A public commenter also urged accountability and raised concerns about the city’s spending plans and the size of the remaining balance. The committee then received an Auditor General presentation on the Town of Greenville, which found 31 operational audit findings and described pervasive control failures, possible fraud, waste, and abuse. The findings included election paperwork problems that left a council seat vacant, conflicts of interest, late financial disclosure filings, related-party transactions, inadequate meeting notices and minutes, quorum and voting documentation problems, council members’ involvement in day-to-day operations, missing ethics training, budget adoption and monitoring deficiencies, inaccurate accounting records and bank reconciliations, utility billing and rate issues, grant compliance problems tied to an unfinished grocery store project, weak personnel and contracting controls, improper severance and compensation issues, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control weaknesses, poor public records access, and IT access and fraud-policy gaps. Greenville’s mayor and staff said the audit largely reflected the prior administration and that the current council and staff are taking corrective action. They said the town terminated the former manager, adopted seven new policies since the audit began, and is working with the Auditor General to improve procurement, financial controls, inventory management, grant oversight, and ethics compliance. The town attorney said he had alerted federal authorities earlier about concerns, and committee members noted that FDLE has received a criminal referral and is investigating. Several members praised the new leadership’s cooperation but also suggested the town consider consolidation or dissolution if problems persist.

Transcript Highlights:

• in the FY25 audit.
• in the FY25 audit.
• As you know, the task of auditing and audit report reviews AI.
• , and annual audits.
• , annual audits.

Bills: HB1

Keywords: feed bill, legislative appropriations, legislative branch, New Mexico Legislature, general fund, legislative council service, legislative finance committee, legislative education study committee, house chief clerk, senate chief clerk, per diem, mileage, session expenses, interim committees, district staff, capitol complex, capital outlay data system, legislative processing system, redistricting, census redistricting

Transcript Highlights:

• Follow up Operational audits are routine audits required by statute, performed every two years on approximately
• Like performance audits, investigative, special, and forensic audits are also by request only.
• In all, last year, we released 14 special investigative audits, including an audit of the town of Red
• , as well as an audit of the Oklahoma Turnpike Authority.
• because those audits just take time Thank you, Auditor.

Keywords: 914, all

Transcript Highlights:

• cycle may not be selected in the current audit cycle.
• If a county randomly selected for a post-election audit fails that audit, SB 1541 allows the Secretary
• Harris County alongside counties that have been through the Secretary of State's audit process.
• , post-election audits helps them remediate their issues.
• Um, I, I think this is a, a, a great thing to do, to have, have these hand-counted audits.

Transcript Highlights:

• We do a lot of single audits, so it's kind of our...
• Audit fees are based on actual costs of conducting those audits.
• financial audit.
• Now, it was not an audit we perform, but they're saying, "Wow, this audit is $15,000."
• Then Section 42, the audited financial statements.

Bills: HF627, HF474, HF361, HF1837

Keywords: HF627, fiscal note, fiscal notes, Minnesota Legislature, state government, committee procedure, ranking minority member, minority party, standing committee, Ways and Means, Finance Committee, legislative process, budget analysis, fiscal impact, Minnesota Statutes 3.98, committee chair, legislative transparency, HF474, Hubert H. Humphrey, Henry Mower Rice

Transcript Highlights:

• . audit. audit.
• <00:08:07.200> that<00:08:07.360> is an audit that is an audit that is already<00:08:09.840
• Um the funding wouldn't be audit.
• That the auditor producing an audit.
• schools accountable for producing audits schools accountable for producing audits um<00:15:05.480

Keywords: 1191, senate, all

Transcript Highlights:

• was this dis these uh lack of audits was this dis these uh lack of audits ever<02:00:05.760>
• We want the entire audit and finding and We want the entire audit and finding and recommendations<02:
• <02:46:02.720> audited<02:46:03.680> reports for submitting audit audited reports for
• that you didn't send that audit in. that you didn't send that audit in.
• the middle of an audit right now. the middle of an audit right now.

Keywords: 928, house, all

Summary: The House Education Policy and Administration Committee met to hear a non-germane amendment to House Bill 131, which concerns bullying and cyberbullying prevention. Representative Glenn Cordelli, the prime sponsor, said the amendment was intended to revise and improve language from last year’s SB 210 and to incorporate measures from a cyberbullying bill previously passed by the House. He described changes to school communication requirements, mandatory reporting of bullying and retaliation, stronger investigation and collaboration requirements for cross-district cases, added safety and remediation language, a required conference with the alleged perpetrator and parents if available, updated reporting deadlines, and disciplinary consequences for harassment, intimidation, retaliation, and false reports. He also noted a later amendment would be needed to insert the words “the perpetrator” in one section, and he explained that some changes were meant to align with prior legislation and legislative drafting suggestions. Committee members raised several concerns. Representative Murray questioned the treatment of private and parochial schools, the change from gross negligence to negligence, and the removal of a definition of bullying based on imbalance of power and perceived characteristics. Representative Damon also objected to deleting that definition, arguing it would narrow the scope of bullying too much. Representative Han spoke in opposition, saying the amendment was too broad, unnecessary in parts, and not ready for final action; he criticized the removal of the imbalance-of-power language, the conference requirement when parents may not participate, and the reporting obligations for bus drivers and others. Cordelli responded that some issues were already addressed in prior law or SB 210 and that private schools have their own policies. Michelle Wongran of New Hampshire Legal Assistance testified in opposition, saying the bill was being heard without enough notice and that it does far more than the committee analysis suggests. She said the amendment adds undefined retaliation language, imposes reporting duties on school vendors and contractors, may conflict with FERPA and other federal privacy rules, and includes provisions that could have serious implications for schools and students. She said she supports parental involvement and some conference provisions in concept, but urged the committee to reject the amendment or at least send it through the normal legislative process for fuller review. No vote was taken during the hearing portion described in the transcript.

Transcript Highlights:

• My name's Christine Young, Director of Audits with the LBA, and with me is Jay Henry, Performance Audit
• <00:04:46.840> We audit. We're writing observations. We audit.
• , In terms of reporting out on this audit, In terms of reporting out on this audit, that's<00:05:
• um our audit period our original audit um our audit period our original audit period<00:21:46.960
• accordance with our auditing standards. accordance with our auditing standards.

Keywords: 1189, house, all

Summary: The committee received an update from the LBA on three audits related to education programs. Christine Young reported that the special education audit is in report-writing, with 44 of 81 observations completed, and that a draft is expected early in the third quarter with a final report later in the summer. She also said the doorway program audit has a draft report with 12 observations, auditee responses were received May 14, an exit conference was held May 18, and the report is now expected to be presented at the June fiscal committee meeting. The bulk of the discussion focused on the education freedom accounts audit and a proposed expansion of scope. Beulah Skids explained that the original audit, required by the 2022 law creating the EFA program, would be expanded to examine whether students were New Hampshire residents at enrollment and throughout participation, and whether records of educational attainment satisfied program requirements. She described the current work, the draft cooperation agreement being developed with the Department of Education and the Children’s Scholarship Fund, and the department’s concerns about the audit period and the term "educational progress," which the LBA said it would revise. The committee discussed that the expanded work would depend on a written agreement giving the LBA access to needed records, policies, and staff, with the Department of Education potentially serving as an intermediary for data access. Members raised concerns about the scope period and data access. Senator Lang asked that the residency review be limited to the 2024-25 and 2025-26 school years, rather than the broader 2022-25 period, because those years captured the major program expansions; the committee appeared to agree, with clarification that the reference was to school years, not fiscal years. Members also discussed reconciliation of EFA funds, noting that the department has agreed to reopen rulemaking to make reconciliation more frequent so unused funds can be returned to the state sooner. Several members expressed frustration that access to data had been delayed, while LBA staff said the cooperation agreement is intended to prevent further roadblocks and that the AG’s office could review it if needed.

Transcript Highlights:

• To the audit, I guess.
• To the audit, I guess. To the audit, I guess.
• . audit. audit.
• of the single audit report.
• audit audit um<01:07:32.240> because<01:07:32.560> I<01:07:32.600> think<01:07:

Keywords: 1189, house, all

Summary: The committee first approved the March 20 minutes and then adopted the remainder of the consent calendar, after removing two items for separate discussion. On item 26071, members questioned a $95,000 DoubleTree Manchester contract for a two-day conference. Department staff said the hotel was the only bidder, the conference typically draws more than 500 attendees, most of the cost is food offset by registration fees, and attendees pay their own lodging except for presenters. The committee then approved the item. On item 26068, members asked for clearer reporting on remaining federal funds in continuing items. DHHS said about $10.3 million remained as of February 28, 2026, and agreed to provide the original award amounts and a reconciliation later. The committee approved the item. The committee then took up a DHHS transfer item for the developmental disability system, where officials said projected costs had risen because of delayed pandemic-era billings, new individuals entering the system, and higher individual service budgets. They said the budget was built on older assumptions, that carryforward funds had fallen from about $94 million to $72 million, and that the transfer would not affect lapse because it shifts general funds while federal Medicaid funds are accepted in return. The item was adopted. The committee also approved a hiring request and then a late Corrections item tied to overtime and recruitment. Corrections officials said the department is about 50% staffed for corrections officers, typical overtime is an eight-hour shift, inmate populations are beginning to rise again, and the department is using academy blitzes, out-of-state recruiting, targeted advertising, and a $10,000 sign-on bonus paid after academy completion and one year of service. Senator Gray said the late item was intended to help reduce a larger request expected in June, and the committee adopted the item. Finally, members questioned DHHS item 26074 on the New Hampshire Care Connection system and its interoperability with provider and managed care systems. DHHS said the system already has SMART on FHIR integration, single sign-on, and deeper integration options, and that managed care organizations are working with the contractor on use cases and data exchange. Officials said the project has been multi-phase, including the 988 crisis-response migration, privacy/security work, a provider network of more than 100 organizations, and a searchable resource portal managed by Granite United Way. They said the closed-referral solution is funded largely with Medicaid federal funds and is planned to continue in the base budget, not the rural health grant. The discussion ended without further action noted in the excerpt.