Transcript Highlights:

• Our audit also...
• Every district manager we spoke to during the audit indicated that they were short-staffed and they'd
• Every district manager we spoke to during the audit indicated that they were short-staffed and they'd
• Versace did on this audit.
• It wasn't part of our audit.

Summary: The hearing focused on a state audit of Cal/OSHA titled “The Division of Occupational Safety and Health: Process Deficiencies and Staffing Shortages Limit Its Ability to Protect Workers.” Committee leaders and the audit team described serious workplace tragedies, argued that California’s worker protections are not being adequately enforced, and said the audit was prompted by concerns that Cal/OSHA was too often relying on letters instead of inspections, delaying investigations, and closing cases without enough documentation. Members repeatedly emphasized that the issue was not just staffing, but also outdated policies, weak oversight, and inconsistent enforcement. State Auditor Grant Parks said the audit found a 32% vacancy rate in 2023-24, heavy reliance on hard-copy files, outdated or unclear policies, and inconsistent decision-making in complaints, accidents, citations, and fine reductions. He said Cal/OSHA conducted on-site inspections in only about 20% of complaints, used letter investigations more than 80% of the time, often lacked evidence that hazards were corrected, and sometimes failed to inspect serious injury cases on time. The audit also found weak documentation for fine calculations and settlement reductions, with some penalties reduced substantially without clear explanations. Parks said the agency had accepted the findings and would provide progress updates later in the year. Committee members pressed the auditor on vacancy rates, the use of letter investigations, the low rate of criminal referrals, and whether fines were being reduced too often. Cal/OSHA and DIR officials responded that the vacancy rate had fallen to 12% partly because 66 vacant positions were eliminated in a statewide budget reduction and partly because of hiring; they said 126 people had been hired in the first half of the year. They also said they had hired a policy writer, were updating several policies, were planning periodic internal audits, and were developing a new data management system expected to go live in late 2026 or early 2027. On fines, officials said Title 8 sets base penalties and allows adjustments based on factors like employer size, history, and good faith, with appeals and informal conferences also affecting final amounts. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• operational audit report.
• I had to do the 2018-19 audit and the 2019-20 audit.
• So when we had that audit, that audit, So when we had that audit, that operation audit, they did tell
• A follow-up audit 18 months after the release of the operational audit.
• .. ...audit, which was 2023, the town's most recent completed annual audit was 2020.

Summary: The Ways and Means Committee met on April 8, 2025, and first took up several local bills that were presented briefly and then approved without public opposition. HB 4035 would merge the Fort Myers Beach Mosquito Control District and the Lee County Mosquito Control District, contingent on approval by voters in both districts at the 2026 election; it passed 15-0. HB 307 would extend to county property appraisers the same authority tax collectors already have to use salary savings for employee bonuses or incentives, and it passed 17-0 after testimony from property appraisers and their associations in support. HB 4047 and HB 4049 would adjust assessment caps for the Fort Pierce Farms Water Control District and the North St. Lucie River Water Control District, respectively, with inflation indexing, annual increase limits, and referendum approval requirements; both passed unanimously. The committee also adopted an amendment to the committee substitute for HB 1169, a broader water management district bill covering quorum and meeting rules, lobbying restrictions, ad valorem taxing authority for certain capital projects by referendum, budget reporting, bidding preferences, and additional oversight and funding information; the amended bill passed 16-0 and was reported favorably with committee substitute. The final and most heavily debated item was HB 4079, which would dissolve the Town of White Springs and return it to unincorporated Hamilton County. The sponsor argued the town had a pattern of mismanagement, including financial problems, audit findings, canceled elections, and public safety concerns, and said dissolution would lower taxes and preserve services through the county. Committee members asked about the town’s finances, audits, law enforcement, fire protection, debt, and whether the county could absorb services and liabilities. Public testimony was sharply divided. Supporters of dissolution cited audit findings, alleged illegal gambling operations, double taxation for law enforcement, high administrative costs, and intimidation at meetings. Opponents, including current and former town officials and residents, said the town had made progress, had corrected audit issues, maintained reserves, and was working to restore services and governance; they asked for more time and pointed to an upcoming election. No vote was taken on HB 4079 in the portion provided.

Transcript Highlights:

• This audit was not a sunset review.
• The authority contracts with a private facility management company to manage the stadium's day-to-day
• This audit was not a sunset review.
• The authority contracts with a private facility management company to manage the stadium's day-to-day
• However, the facility manager... ...audits of the authority have identified some issues in its distributions

Keywords: 1182, all

Summary: The committee first heard the Arizona Auditor General’s sunset review of the Arizona Barbering and Cosmetology Board. The audit found some strengths, including timely licensing and complaint resolution in the sample reviewed and rules that matched statutory curriculum requirements, but it also identified a major finding that the board had imposed inconsistent discipline for similar violations and lacked documentation for deviations from its disciplinary guidelines. Other issues included missing reciprocity education requirements, weak application quality control, incomplete school and establishment oversight, and compliance concerns involving open meeting law, public records, and conflicts of interest. The report made 25 recommendations total, including two tied to the disciplinary finding and three suggested statutory changes on esthetics scope of practice, cease-and-desist authority, and eyelash technician training. The board’s executive director said the board agreed with the findings, had already implemented several recommendations, updated disciplinary policies and conflict-of-interest procedures, and was working on legislation and rule changes. After questions about enforcement consistency, licensing verification, cash handling, complaint volume, and conflict disclosures, the committee voted 7-0 to recommend the board be continued for six years, until July 1, 2032. The committee then took up the Arizona Department of Gaming, the Arizona Racing Commission, and the Arizona Boxing and Mixed Martial Arts Commission together. The Auditor General reported that the department correctly distributed more than $158 million in tribal contributions in fiscal year 2024 and issued event wagering licenses to reviewed applicants, but found several problems: the department did not consistently obtain and review independent audit reports for event wagering and fantasy sports operators, did not fully comply with conflict-of-interest disclosure requirements, and lacked comprehensive complaint-handling processes. The review also found delays in distributing Compact Trust Fund payments to some tribes, gaps in IT security and horse-racing license checks, and incomplete fee-setting and public-records practices. The report made 36 recommendations to the department, six to the Racing Commission, and 13 to the Boxing and MMA Commission, and all three entities said they agreed and would implement them. In response, the Department of Gaming director said the agency was already making changes, including a historical look-back on operator audits, updated guidance to operators, a new constituent services unit and complaint-tracking process, and improved conflict-of-interest training and forms. She also explained the Compact Trust Fund dispute, saying the department administers the fund but the beneficiary tribes must agree on the revenue baseline formula, which has been complicated by COVID-era closures; no Category Three distributions had yet been made. Committee members asked about possible revenue losses, penalties, and the status of 2024-2025 audits, as well as prediction markets and whether they are legal under Arizona’s event wagering framework. The director said the department had issued cease-and-desist letters to unlicensed prediction-market operators, would review licensed operators for suitability if needed, and would continue to enforce Arizona law. The transcript ends while questioning on prediction markets is still underway, before any vote on the gaming-related reviews is shown.

Transcript Highlights:

• Joining me today is Carolyn Kato, who led the audit.
• During this audit, we found that Ecology manages only 8% of Washington's contaminated sites.
• Until Ecology managers know how sites are scored under the new method, it's challenging for the managers
• So, and that could always be another audit.
• We did not look at that in this audit.

Summary: The I-900 Subcommittee held a public hearing on the State Auditor’s performance audit, Community Engagement During Contaminated Site Cleanups. Auditors said Ecology directly conducts or supervises cleanup at only about 8% of active contaminated sites, while most sites are handled by third parties or have no cleanup plan yet. The audit found that Ecology generally met legal requirements at the sites it oversees, but community engagement varied, was not consistently tailored to local needs, and lacked a systematic “lessons learned” process. Auditors also found inconsistent coordination between Ecology and the Department of Health, and limited guidance for staff on when to collaborate. Tribal feedback was mixed: some tribes said engagement met their needs, while others wanted earlier and more tailored outreach. Committee members pressed the auditors on why many third-party-managed sites appeared to have little or no public involvement, and whether Ecology has broader authority to require public engagement and oversight. The auditors responded that their review focused on community engagement requirements, not the full cleanup permitting process, and said the gap they identified was the lack of required oversight for third-party engagement. Members also asked about tribal engagement, exposure scenarios, and the meaning of “active” and “planless” sites. Ecology officials said they agreed with many of the findings, were already taking steps to improve community research, lessons-learned reviews, tribal guidance, and coordination with Health, and had recently launched a public email notification system for site status changes. They also said some recommendations would require additional funding or staff resources. Public testimony supported stronger community engagement and more resources for Ecology. Washington Conservation Action said contaminated sites disproportionately affect communities of color and low-income communities, praised the audit for highlighting the need for better site-specific engagement, and urged full funding for MTCA-related work. The hearing ended with the chair inviting written comments and adjourning the meeting.

Transcript Highlights:

• director at the Office of the Legislative Auditor, and I was the project manager in this audit.
• grant management work. grant management work.
• this audit period. this audit period.
• findings from previous to close audit findings from previous audits audits audits and<00:42:15.200><
• > grant And the manage- behavioral grant And the manage- behavioral grant managers<00:54:33.960

Keywords: 1183, house

Transcript Highlights:

• In this audit, we looked specifically at electricity infrastructure.
• In this audit, we looked specifically at electricity infrastructure.
• Currently, the Growth Management Act...
• I'm the Climate and Ecosystem Section Manager for the Growth Management Services Unit of Commerce.
• used and our audit recommendations.

Summary: The Joint Legislative Audit and Review Committee I-900 Subcommittee heard JLARC’s annual update on the status of legislative implementation of State Auditor recommendations, followed by two State Auditor performance audits. JLARC staff reported that for the 2024 review period there were three new legislative recommendations and three unresolved older recommendations. They said the legislature did not convene a work group on civil asset forfeiture, and no formal action was taken on two water-use-efficiency recommendations. Two recommendations related to concurrent Medicaid enrollments were addressed in a bill introduced this session, but that bill was not adopted. The first audit examined how Washington can ensure climate-resilient electricity infrastructure. The State Auditor found the state has opportunities to better adapt new energy infrastructure by using more site-specific climate information, broader collaboration, and vulnerability assessments. The report recommended expanding climate analyses through the University of Washington Climate Impacts Group if funding is available, using forecasted information in DNR wildfire maps, designating a non-regulatory office to coordinate siting and conflict resolution, and expanding vulnerability assessments in Ecology and Commerce processes. Agency witnesses generally agreed resilience is important but emphasized existing efforts, the need to avoid duplicative requirements, the importance of affordability and efficiency, and the role of current forums such as the Clean Energy Siting Council and SEPA processes. The second audit reviewed fines for human trafficking and related sexual exploitation crimes. Auditors found courts assessed fines inconsistently, collection rates varied, some revenues were sent to the wrong local government, and some jurisdictions did not use the money as required for enforcement, prevention, or survivor services. The audit recommended courts work with prosecutors to improve awareness of mandatory fines, and that King and Pierce County improve coding, templates, and tracking so revenues are routed and used correctly. King County testified that it appreciated the audit and described its existing prevention and survivor-support work. The committee took no votes or formal actions and adjourned after the presentations and testimony.

Transcript Highlights:

• The OCC really took a deep dive into how the bank managed its risk exposure and how we manage the losses
• The OCC really took a deep dive into how the bank managed its risk exposure and how we manage the losses
• side you know we are auditing to audit side you know we are auditing to make<00:05:10.520> sure
• internal audit directors and managers<00:55:05.599> uh<00:55:05.720> throughout<00:55:
• fundamentals um and project management fundamentals um and internal<01:08:17.759> audit<01:08

Keywords: 1187, senate, all

Summary: The Senate Finance Committee met on January 9, 2025, to focus on internal controls, fraud prevention, and legislative oversight of state agencies. Legislative Auditor Judy Randall explained Minnesota’s internal control framework, based on the GAO Green Book, and described five core controls: assigning responsibility, separating duties, restricting access, maintaining policies and procedures, and keeping records. She tied each control to examples from recent audits, including DHS’s Medicaid provider debt recovery, the Minnesota State Academies’ travel reimbursement issue, privileged access at the Minnesota State Lottery, missing mileage-verification procedures at the Board of Firefighter Training and Education, and weak documentation in the Board on Aging’s senior nutrition program. Deputy Legislative Auditor Jod Mson Rodriguez then presented a new follow-up report on implementation of prior recommendations from 2022 through 2024, including special reviews. She said the office gathers agency documentation, evaluates progress, and categorizes recommendations from implemented to not applicable, while noting that some items require more work to verify and that this reflects OLA capacity rather than agency performance. Examples included the Department of Commerce, where some policy changes were verified but further work would be needed to confirm consistent investigator compliance, and the Metropolitan Council, where more data analysis would be needed to determine whether bonus payments were properly earned. She also noted that a legislature-directed recommendation to require grant manager training had not been implemented. Overall, OLA reported that state agencies had implemented or partially implemented close to 70% of its recommendations, while the legislature had implemented or partially implemented about 40% of recommendations from the last three years. Members generally praised the office’s work and discussed how agencies respond after reports are issued. Senator Westrom raised concerns about a recent media report on alleged fraud in CCAP, and Randall said OLA was aware of the issue but could not discuss details. Senator Draheim asked about post-report agency engagement, and Randall and Rodriguez said follow-up varies, with some agencies seeking private meetings and others engaging less, but that the follow-up process often prompts further discussion and improvement.

Transcript Highlights:

• who oversaw this audit, audit director who oversaw this audit, Heather<00:02:30.480> Rodriguez,
• include that within that audit. Um and include that within that audit.
• We have to sweat the small stuff, and we also can't manage by audit.
• We have to sweat the small stuff, and we also can't manage by audit.
• We have to sweat the small stuff, and we also can't manage by audit.

Keywords: 919, house, all

Summary: The committee heard a presentation from the legislative auditor on a performance audit of the governor’s office and lieutenant governor’s office covering July 1, 2022 through December 31, 2024. The audit reviewed receipts, inventory, payroll, and non-payroll expenditures and found 12 findings, concluding the office generally did not comply with the criteria tested because of internal control deficiencies. The auditor said four of five prior findings that remained relevant were not fully resolved, and that the problems were widespread across financial operations, creating opportunities for waste and fraud, though no evidence of wrongdoing or misuse of funds was found. The main findings involved weak segregation of duties, late vendor payments, inaccurate reimbursements and vendor payments, missing documentation, and poor receipt management. Auditors said one employee handled purchasing, receiving, payment processing, and inventory functions without adequate oversight; vendors were often paid late, resulting in more than $1,000 in late/reactivation fees; reimbursements and some state airplane payments contained errors; and many vendor payments, reimbursements, and purchasing card transactions lacked required support. The office also failed to collect about $12,000 for events at the governor’s residence, did not fully process several deposits, and lacked documentation for some billed or deposited amounts. Members reacted strongly to the repeated control failures and the lack of documentation, with several saying the issues were pervasive and concerning even if the dollar amounts were not large. Questions focused on whether the problems reflected different treatment of vendors versus employee expenses, whether restitution was being sought, and whether legislation was needed. The auditor responded that the state already has the necessary policies and procedures, and that the issue is implementation and oversight by the governor’s office, not new legislation. The auditor also said the governor’s office had been receptive and had begun taking steps to address the findings.

Transcript Highlights:

• Legislative Audit issued two reports for the audit of the state's financial statements.
• The Single Audit Act requires that the audit of the state...
• The Single Audit Act requires that the audit of the state be conducted to meet five objectives.
• Okay, so that audit is in process right now. When would that audit be released to us?
• So that's one way that we can absorb or manage some of the investment because, as Jay said, Or manage

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted prior minutes and several committee reports. The executive committee report noted adoption of its minutes, staff updates on scheduled audits, approval of an annual financial audit for the City of Horseshoe Bend, and an update on the intern program. The Counties and Municipalities report covered delinquent private water and sewer audits, compliance follow-up with towns including Denning, Gum Springs, Omer, Fargo, Jericho, and Haynes, and review of current and deferred reports; the committee filed most current reports but deferred several and referred some matters to prosecutors and the Attorney General. The Educational Institutions report said 103 education audits were reviewed, most with no findings, while several school districts had findings and one Booneville School District finding was referred to law enforcement. The State Agencies report included findings at the Department of Finance and Administration and a deferred Department of Health report, and the committee filed 13 reports. The committee then received lengthy presentations on the State of Arkansas annual comprehensive financial report and the state single audit for fiscal year ended June 30, 2025. Legislative Audit issued unmodified opinions on the state financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and improper methodology changes and documentation issues at the Division of Workforce Services affecting year-end estimates for unemployment-related accounts. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed. Auditors reported 33 findings overall, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer Electronic Benefit Transfer program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Committee members questioned DHS, the broadband office, OST, DFA, Education, and Workforce Services about the findings, corrective actions, cyber protections, federal drawdowns, child care reporting, and accounting methodology changes. Several agencies described corrective steps. DHS said it had changed how it draws Summer EBT funds, addressed provider revalidation and incarceration-related Medicaid issues, and updated internal processes and staffing. The broadband office said the questioned costs reflected invoice documentation disputes rather than missing payments and expected Treasury review to resolve the issue. OST said it was expanding logging, endpoint detection, and enterprise monitoring, and described broader cybersecurity investments, training, and a roadmap. DFA and Workforce Services addressed the workers’ compensation and unemployment accounting issues, with Workforce Services saying it had updated its policy and submitted the methodology to DFA. After discussion, the committee voted to hold the two statewide audit reports over until the August meeting, with members asked to submit specific questions in advance so only needed agencies would return. The final item was a special report on the Hot Spring County Solid Waste Authority for January 1, 2023 through June 30, 2025. The audit reviewed compliance with laws, board procedures, bidding, payroll, permits, inspections, and cash handling. It noted prior private audit findings on segregation of duties, that recent private audit reports had not been obtained for 2023 through 2025, and that the current administrator said prior office staff and bookkeeping contractors resigned when he was hired. The authority’s operations and revenue sources were described, and the report was presented for committee review.

Transcript Highlights:

• Legislative Audit issued two reports for the audit of the state's financial statements.
• Legislative Audit issued two reports for the audit of the state's financial statements.
• The Single Audit Act requires that the audit of the state be conducted to meet five objectives.
• Okay, so the audit—that audit is in process right now.
• Was this the same firm that had been doing previous audits and had completed the 2022 audit that was

Summary: The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff. The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.

Transcript Highlights:

• That's who audits us.
• and 7 managers.
• The State Audit Division is also responsible for the Single Audit Report, which audits the roughly $14
• County governments are audited every two years, and larger counties are audited every year.
• that are where they've requested investigative audits, forensic audits like Ma Mo.

Keywords: 914, all

Transcript Highlights:

• Legislative Audit issued two reports for the audit of the state's financial statements.
• The Single Audit Act requires that the audit of the state...
• The Single Audit Act requires that the audit of the state be conducted to meet five objectives.
• The audit for your 2020...
• We didn't know if a complete audit would, whenever we requested this, we requested an actual audit.

Keywords: 1204, all

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted the March 2026 minutes, then approved reports from the executive committee and the standing committees on counties and municipalities, educational institutions, and state agencies. The counties and municipalities report noted progress on delinquent private water and sewer audits, compliance improvements by Denning and Gum Springs, and a 60-day compliance window for Omer and Fargo; several reports were deferred, while others were referred to prosecutors, the Attorney General, or the Government Bonding Board. The educational institutions committee filed 103 audit reports, including findings for several school districts, and one Booneville School District finding was referred to law enforcement. The state agencies committee filed 13 reports and deferred one Department of Health report to August. The committee then reviewed the State of Arkansas annual comprehensive financial report and single audit for fiscal year 2025. Legislative Audit reported clean opinions on the state’s financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology over threat monitoring and unauthorized access, and problems at the Division of Workforce Services with changes to year-end accounting estimates and documentation for unemployment-related receivables and payables. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; auditors reported 33 findings, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Findings included improper advance draws and reporting issues in Summer EBT, documentation problems in broadband projects, and reporting/reconciliation issues in child care funding. Members questioned agency officials from DHS, the Office of State Technology, the Department of Finance and Administration, the Department of Education, and Workforce Services about the findings and corrective actions. DHS said the Summer EBT issue involved drawing funds in advance and that procedures had been changed for the 2026 cycle; it also explained several repeat findings as timing or provider-enrollment issues. OST officials said they were expanding logging, endpoint detection, and enterprise monitoring, and described cybersecurity as a moving target requiring more investment and training. DFA and Workers’ Compensation officials discussed the workers’ comp fund’s actuarial position and said it should be monitored but did not require immediate action. Education officials said the child care reconciliation problems stemmed from a former employee’s failure to reconcile reports, that staffing and checks had been strengthened, and that the federal funding cut affecting child care was a separate issue. The committee voted to hold the two major state financial reports over until the August meeting, with members asked to submit specific questions in advance, and then received a special report on the Hot Spring County Solid Waste Authority review.

Transcript Highlights:

• I am joined today by our city manager, Mr. Derek Fiatcher, our deputy city manager, Mr.
• Jim Morris, Deputy City Manager. I manage permits and licensing. "Come back to you, sir." "Right.
• Jim Morris, Deputy City Manager. I manage permits and licensing.
• I'm city deputy city manager.
• Derek Noonan, an auditor manager with the Auditor General's Office, will present the results of the audit

Summary: The Joint Legislative Auditing Committee first heard a long-running audit finding involving Daytona Beach’s unexpended building permit funds, which have exceeded the statutory limit for several years and were reported at $10.8 million in the most recent audit. Mayor Derek Henry and city staff said the city has analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees over several periods, and used some excess funds for a training facility rehabilitation and a proposed City Hall expansion. Committee members repeatedly questioned whether the city was simply trying to spend down the money, raised concerns about the legality and necessity of proposed expenditures, and asked about interest earnings, truck purchases, and the lack of detailed tracking for training-facility use. The city said an Attorney General opinion allows construction of a new building for building-code functions but not purchase of an existing building, and that if the city cannot comply through permissible construction it would have to return the funds. No vote was taken, but members expressed strong frustration and urged the city to resolve the issue quickly and lawfully. The committee then received the Auditor General’s presentation on the Town of Greenville, which found 31 findings and described pervasive control failures, possible fraud, waste, and abuse. The findings covered elections and quorum issues, conflicts of interest, late or missing financial disclosure forms, related-party transactions, poor meeting notices and minutes, council involvement in day-to-day operations, missing ethics training, budget and accounting deficiencies, weak bank reconciliations, improper utility billing and rates, grant compliance problems tied to a grocery store project, personnel and compensation issues involving the town manager, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control problems, public records issues, and IT/fraud-policy weaknesses. The auditor said the review focused mainly on October 2022 through February 2024 but went back further for some grant-related matters. Greenville’s mayor and staff said the audit reflected actions of a previous administration and that the current council and staff have already adopted seven new policies to improve procurement, financial controls, inventory management, grant oversight, and ethics. They said the town has a new manager and clerk, that the former manager was terminated, and that the town referred matters to FDLE, which is investigating. Committee members asked about the manager’s salary increase, severance, P-card use, and whether the town should consider consolidation or dissolution. The mayor said the town is on a better path, that most of the prior leadership has been voted out, and that the town is working with auditors and an outside accounting firm to correct the problems.

Transcript Highlights:

• , as all audits do, management override control.
• , as all audits do, management override control.
• He was a senior manager from our office who was responsible for managing this audit.
• She was the senior manager from our office in charge of managing the audit.
• <01:31:15.360> And charge of managing the audit. And charge of managing the audit.

Keywords: 1189, house, all

Summary: The Fiscal Committee met on January 23, 2026, approved the December 19, 2025 minutes, and adopted the remaining items on the consent calendar after noting several withdrawals. The committee then took up Department of Safety item FIS 26007, which involved Homeland Security/FEMA grant funding for equipment and UAS-related activities. Senators asked whether any of the funding would support federal civil immigration enforcement or shared operations with federal agencies, and about privacy protections for drone data. The department said the grant is governed by federal parameters, that the state uses the remaining 20 percent after federally directed uses, and that privacy law in this area is evolving. The item was adopted on an 8-2 vote. The committee next considered Department of Environmental Services item 26003, which had been withdrawn by the Senate. A senator said concerns about using the funds for a different project had been resolved after speaking with the commissioner, and the item was adopted without further debate. The committee then moved to Department of Health and Human Services item 260005, a request for about $700,000 in remaining ARPA-related funds for the Hampstead children’s facility project. Commissioners explained that the project had been funded in stages because the original appropriation was based on estimates and bid assumptions, and that the remaining money would cover alternates and finish the project without using general funds. Senators raised concerns about repeated requests for additional money, the adequacy of security, site-selection costs, and why the project had not been fully funded at the outset. The department said the project had been intentionally structured to proceed in phases and that required security would be provided.

Transcript Highlights:

• This came through us through the Management Audit Committee.
• Audit Committee and sponsored by the Management Audit Committee in the 2025 interim.
• audit committee and on to the management audit committee and sponsored<00:01:13.520> by<00:01
• <00:02:20.480> the management audit committee created the management audit committee created
• <00:42:42.880> uh management audit county subcommittee. uh management audit county subcommittee

Bills: HB0085, HB0086

Keywords: elections, audit procedures, ballot integrity, political party observation, transparency, county officials, election code, misconduct, removal, government accountability, 916, all

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order.
• Derek Noonan, an audit manager with the Auditor General's Office, will present the results of this audit
• The 2022-23 audit report hasn't been filed yet.
• It varies by audit.
• These are ones that haven't turned their audit in at all, and those are ones where the audit has come

Summary: The Joint Legislative Auditing Committee heard the Auditor General’s operational audit of the City of Mexico Beach, which identified nine findings. The audit cited significant turnover in key management positions, late filing of required annual financial reports, weaknesses in competitive procurement and purchase approval controls, a duplicate payment on stormwater repairs that was later largely refunded, issues with the city accountant’s contract and IRS classification, IT access control problems, and the lack of fraud-reporting policies. Committee members asked about corrective action, and the Auditor General said a follow-up audit is required by statute within 18 months, with no enforcement authority beyond reporting progress back to the committee. Mayor Rich Wolf and city staff responded that the city had experienced major turnover and was rebuilding its finance and administrative team. He said the city had hired a city administrator, financial director, city clerk, and accounting firm, and was working to create policies, procedures, forms, and review processes to address the findings. Members discussed whether the turnover and hurricane-related workload contributed to the problems, and city officials said some of the larger purchases were storm-related and tied to FEMA or emergency work. The committee then received a staff update on enforcement for local governments that have not filed required financial reports. Staff said 400 entities had been notified, and as of the meeting two counties, 33 municipalities, and 48 special districts still owed reports or audits. The committee adopted a motion to proceed under section 11.42, Florida Statutes, including possible withholding of state funds for municipalities and enforcement actions for special districts, with authority for the chair and vice chair to delay action if new information warranted it. Finally, the committee unanimously directed the Auditor General and OPPAGA to conduct the required 2024-2025 audit of the Department of the Lottery, with the Auditor General handling financial, internal control, and compliance issues and OPPAGA developing operational recommendations. Members also briefly discussed whether the committee had reviewed transportation surtaxes and expressed interest in improving the timeliness and transparency of the audit and enforcement process before adjourning.

Transcript Highlights:

• third-party audits.
• Kanata, do you do the audits every year? They're annual audits? Mr. Chair, Mr.
• Kanata, do you do the audits every year? They're annual audits? Mr. Chair, Mr.
• I suspect the audits are not going to include performance audits, but I would love to see those.
• Next, not just a fiscal audit.

Bills: HB2056, HB2202, HB2207, HB2224, HB2303, HB2344, HB2532, HB2759, HB2798

Keywords: brackish water, groundwater, desalination, water resources, feasibility study, environmental impact, dementia care, telementoring, healthcare education, rural communities, grant funding, braille, disability access, education funding, state corrections, inclusion, produce incentive, agriculture, economic support, funding

Summary: The Appropriations Committee met on January 28 and heard several bills, beginning with member and staff introductions and a reminder about amendment deadlines. HB 2056 would appropriate $100,000 to the Arizona Department of Water Resources for a feasibility study of brackish groundwater desalination sites; the sponsor said Arizona should explore potential water supplies amid Colorado River concerns. A witness opposed the bill, and members debated whether brackish groundwater should be treated as a resource or a threat to aquifers. The committee approved HB 2056 on an 11-6 vote, with one member not voting. The committee then considered HB 2798, as amended, which would provide $100,000 to the University of Arizona/Arizona Geological Survey to compile data on materials related to nuclear energy, including thorium and other non-uranium fuels. The sponsor framed the bill as an economic development and national security effort, while opponents questioned whether Arizona has enough of the material to justify public spending. The University of Arizona supported the work as within the Geological Survey’s mission. The committee adopted the amendment and passed the bill 11-5, with one member present and one not voting. HB 2303 would codify investment rules for the State Treasurer, requiring safety and principal preservation ahead of return and prohibiting speculative investments and insider-benefit conduct. The Treasurer’s Office said the bill reflects current policy and ethics rules already in place, and members asked about how “speculative” would be defined and whether the bill would affect other investment-related statutes. The committee passed the bill 15-0, with two members present and one not voting. HB 2344 would require the Treasurer to manage the local government investment pool and allow a third-party backup only in emergencies; the Treasurer’s Office argued this preserves a low-cost, high-liquidity service for local governments, while some members questioned whether it limited future Treasurers’ discretion. The committee passed HB 2344 12-2, with three present and one not voting. Later, the committee heard HB 2759, which would appropriate $500,000 to the Department of Veterans’ Services to partner with an educational institution in Yavapai County for veteran programs. A retired Navy SEAL and campus veterans coordinator described emergency housing, equipment, and professional-development needs for student veterans at Embry-Riddle, while several members supported the effort and others objected to using state funds for a private institution or a county-specific program. The bill passed 11-6, with one not voting. The committee also passed HB 2207, appropriating $300,000 for the prison Braille transcription program, after testimony that the program trains inmates in a skilled trade and has had no recidivism among released participants; it passed 17-0, with one not voting. Finally, HB 2224, as amended to reduce the appropriation from $2 million to $1 million, would fund the Double Up Food Bucks produce incentive program through SNAP. Supporters said it helps families, farmers, and local economies and can improve health outcomes, while members discussed budget constraints; the committee approved the amended bill after testimony from program advocates and farmers.

Transcript Highlights:

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• > and well audit CPA's Financial Audits and well audit CPA's Financial Audits and that<00:11:55.680
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• <00:39:17.200> audit presented this to the audit audit presented this to the audit audit commission
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Keywords: 1187, senate, all

Summary: The committee first heard Senate File 563, a bill to change the board makeup of the Northern Koochiching Area Sanitary District. Senator Hild said the proposal had been heard the previous year and had broad support from local officials and stakeholders. Cali Briggs, the district’s executive director, explained that the board structure no longer reflected current populations and sewer service patterns: International Falls now holds six of eight seats after earlier consolidations, while East Koochiching has grown through sewer expansions and should receive additional representation. The bill would reduce the board to seven members, with International Falls having three seats, East Koochiching two, Rainier one, and one at-large member chosen by the board. The committee raised no substantive objections, and Senator Gustafson moved the bill to pass and go to general orders; the motion prevailed. Members then briefly joked about the topic and moved on to an overview from the Office of the Legislative Auditor. Legislative Auditor Judy Randall described the office as a nonpartisan legislative branch agency serving both chambers, with a mission of strengthening oversight, promoting accountability, and producing objective, useful reports. She outlined the office’s structure, including financial audits, program evaluations, and a growing special reviews unit, and explained the Legislative Audit Commission’s role in appointing the auditor and selecting program evaluation topics. Randall also emphasized the office’s broad access to records and data, its independence, and its responsibility to protect nonpublic information. Randall answered questions about the office’s authority over entities such as the University of Minnesota, explaining that OLA has audit authority there but often relies on the university’s internal audit function and can also conduct special reviews and program evaluations. She noted that public employees are required to cooperate and that subpoenas are available if needed, though the office prefers to maintain cooperative relationships. Special Reviews Director Katherine Tyson then described how her unit handles complaints and allegations involving misuse of public funds, data, or noncompliance with law, including preliminary assessments, communications with complainants and agencies, and deeper reviews when warranted. She said allegations and reports have increased steadily, with 481 received from 2020 through 2024 and nearly 10 per week on average last year, contributing to a heavier workload for her small team.

Transcript Highlights:

• We do not read audits. We do not analyze audits. DRRA just collects audits.
• So receiving audits, collecting audits, analyzing audits...
• financial audits. financial audits.
• <00:33:42.880> that's their audits, they have an audit that's their audits, they have an audit
• . management. management.

Keywords: 1191, senate, all

Transcript Highlights:

• in a previous audit?
• audit for the single audit in this upcoming year.
• audit.
• audit on April 24th.
• 24 single audit.

Summary: The committee first heard an update on Topok Elementary School District’s long-running noncompliance with Arizona’s Uniform System of Financial Records. The Auditor General’s office explained the USFR noncompliance process and reported that Topok had made substantial progress, correcting many deficiencies in areas such as open meeting law, procurement, payroll, attendance reporting, property control, and information technology. The district’s superintendent and staff described the corrective actions they had taken, the use of outside consultants, and their plan to maintain compliance through stronger leadership, training, and consistent procedures. Members praised the district’s progress and asked about the remaining deficiencies and the status of the 3% state-aid withholding, which the Auditor General said would be addressed by the State Board of Education. The committee then considered a request for a fourth school safety special audit, tied to concerns raised by Representative Martinez about Phoenix Union High School District and school violence response practices. The Auditor General said the proposed audit would be a new topic focused on policies and procedures for responding to credible threats of violence and allegations of staff misconduct affecting student safety, and could include Phoenix Union in the sample. Representative Martinez described a fatal 2024 shooting, weapons incidents, and concerns about district oversight. The committee approved the motion 10-0. Next, staff presented the fiscal years 2027-2028 school district performance audit schedule, describing 26 randomly selected school districts and career and technical education districts, plus 84 planned follow-ups. The Auditor General said the schedule is intended to shorten the average time between audits and that the school audits division is now fully staffed. Members asked about county coverage and the inclusion of ESA accountability, but the schedule was ultimately presented for review rather than approval. The committee also heard a detailed federal compliance audit presentation on the Child Care and Development Fund (CCDF) administered by DES. The Auditor General reported repeated findings involving missing provider documentation, questioned costs, and FFATA reporting errors, including a 2024 sample that led to questioning $2.88 million in costs. The office recommended stronger documentation, record retention, reporting procedures, and staff training; DES concurred and said it would correct the findings in 2026. Members discussed the limits of the single-audit scope, the possibility of a broader special audit, and the federal government’s recent actions on CCDF oversight in other states. Finally, the committee considered and discussed a special audit request for CCDF that would broaden review to provider oversight, licensing, site visits, and billing accuracy across multiple state agencies, with estimated costs of $547,000 to $625,000 and a projected report date of July 31, 2027.