Transcript Highlights:

• ARE YOU AWARE THAT IN THE HOUSE BILL ANALYSIS THEY WERE ISSUES THAT WERE RAISED ABOUT AUDITING OR REPORTING
• THERE IS AN ARTICLE OUT TODAY ABOUT FAILURE TO DO A TAX RETURN, FAILURE TO RESPOND TO AUDITS, AND IT

Keywords: 999, senate, all

Transcript Highlights:

• Item number two, targeted salary increases for audit division adopted. Item number three.
• Targeted salary increases for I'm sorry item number two is for the audit item number three is for the

Bills: SB 1

Keywords: campground safety, youth camp regulations, flood safety, emergency evacuation, health and safety standards, 1185, senate, all

Transcript Highlights:

• AND DOES THE DEPARTMENT REQUIRE PACE ORGANIZATIONS TO AUDIT FINANCIALS OF THE DEPARTMENT?
• I CAN FOLLOW UP TO SEE IF WE ALSO RECEIVE AUDIT FINANCIAL STATEMENTS BUT IN ORDER TO DEVELOP THE RATES

Keywords: 999, senate, all

Transcript Highlights:

• If we can get a copy of the audit, we should just be getting a copy from him as opposed to spending over

Bills: SJR81

Keywords: tax exemption, ad valorem, tangible personal property, income production, constitutional amendment, 1185, senate, all

Transcript Highlights:

• I can point when we get to our audit I can point that<04:32:12.040> out<04:32:12.199> to
• discussion that our admin fee was audit discussion that our admin fee was 7.97<04:42:43.520> and<
• So head over to our audit, which is towards the end. Okay, we do an annual reconciliation.
• So head over to our audit, which is towards the end. Okay, we do an annual reconciliation.
• So if you go all the way to the audit, you... for the record, yes, exactly. It says Note J.

Keywords: 928, house, all

Summary: The Finance Division 2 work session first took up HB 506, a bill dealing with the return of seized firearms. Members discussed how the measure would shift background-check processing for firearm returns through the Department of Safety, while the physical firearms would still remain with local police unless State Police had taken custody. The department said the bill would change which cases come to it, and members clarified that the bill concerns the background-check decision rather than possession of the firearms. The committee then voted OTP on HB 506 FN by a 7-0 roll call. The committee next discussed HB 671, establishing a kindergarten literacy readiness program. Department of Education staff explained that the bill grew out of a COVID-era Waterford contract that provided home-based early literacy support for families using federal relief funds, at a cost of about $600,000 per year, but that the program ended when those funds expired. Members raised concerns that the bill’s $1 appropriation was not realistic, that the prior program lacked sufficient outcome data, and that the references to ESSA tier-one benchmarks were unclear. The department said it was conducting a broader literacy needs assessment and updating the state literacy plan, including data from the zero-to-five range, K-5, and dyslexia-related work. Waterford representatives described the program as an early-literacy, pre-K readiness service for children ages zero to five, originally designed to work in homes with computers and internet provided where needed, and later expanded in some settings such as daycares and pre-K classrooms. They said the program used assessments at the beginning and end, had served hundreds of children, and was intended to support family engagement and kindergarten readiness. Despite that testimony, members remained concerned about funding and the lack of clear results, and one member moved to retain the bill for more information. The discussion ended with the bill retained rather than advanced.

Transcript Highlights:

• On line 84, the bill provides your office with the authority to audit committee reports for compliance
• And I guess I'm wondering what would instigate an audit?
• And so do those audit reports become public?
• not necessarily have to do an audit if you feel that it's not necessary?
• And you have the staff to properly audit finance reports?

Summary: The Senate received communications from the House on numerous measures, including several bills and resolutions passed with amendments, committee reports on bills such as large energy use facilities, campaign finance, voting rights, and appropriations, and a list of pre-file legislation. The chamber then moved through a long floor session with confirmations, bill readings, and roll-call votes, ultimately confirming the nomination of Morgan T. Zern to the Delaware Supreme Court by a 21-0 vote. Among the major policy items considered were property tax and school tax measures tied to the statewide reassessment. The Senate passed House Bill 460, clarifying monthly municipal permit-data reporting to New Castle County; House Bill 461, granting temporary authority for New Castle County school districts to reset school tax rates for one cycle; and House Bill 462, making the split school tax rate permanent with a lower nonresidential cap. Members discussed the fiscal effects at length, including testimony from a school district finance officer that HB 461 would allow revenue-neutral rate setting and offset the fiscal note on HB 462. The Senate also passed House Bill 365 creating a Delaware Indigenous Affairs Commission, House Bill 458 on backflow requirements for low-hazard buildings, Senate Bill 27 establishing the Office of New Americans with a sunset and interagency coordination, and Senate Bill 315 on the Delaware Technical Innovation Program. The chamber also approved Senate Substitute 1 for Senate Bill 300, a firearms dealer regulation bill, after extensive debate over amendments, confidentiality, background checks, and the balance between public safety and burdens on lawful dealers. Several members raised constitutional and practical objections, while supporters argued the bill would reduce trafficking, straw purchases, and theft from dealers. In addition, the Senate passed House Bill 305 creating a diabetes wellness pilot program, with supporters emphasizing the state’s diabetes burden and the program’s federal funding, and House Concurrent Resolution 157, which asks the State Lottery Office to report on iLottery’s impact on small businesses. Senate Bill 325, a fire prevention/background-check bill, was laid on the table after concerns about a late House amendment and requests for more time to consult stakeholders.

Transcript Highlights:

• So, our bond companies have to rely on audits.
• Our required annual audits of school districts require that the auditor look at the amounts of coverage
• Um and part of that we checked<00:13:33.040> the<00:13:33.279> audit<00:13:34.079> most
• <00:13:34.320> recent<00:13:34.639> audit checked the audit most recent audit checked
• the audit most recent audit contract<00:13:35.360> plus<00:13:35.600> the<00:13:35.839

Keywords: 958, all

Summary: The committee first approved the minutes and then recognized a staff member’s birthday and a guest shadowing Senator Adams. It then moved into informational review of Education and Labor Cabinet, Department of Education regulation 702 KAR 3:30, which sets insurance coverage requirements for school district buildings and structures. Department of Education officials explained that districts are expected to carry coverage at replacement cost and said they understand some districts participate in self-insurance pools with backup policies, but they deferred detailed insurance questions to the Department of Insurance. Senators raised concerns that pooled coverage could leave districts exposed if claims exceed pool limits, and the chair asked KDE to follow up with DOI to confirm districts are adequately covered, especially for bondholders. No vote was taken on the informational review. The committee then reviewed emergency ABC regulations 804 KAR 130:01 through 130:04 implementing Senate Bill 100’s new licensing requirements for tobacco, nicotine, and vapor product businesses. ABC and Public Protection Cabinet representatives outlined the emergency rules governing enforcement, license applications, denial criteria, and transitional licenses. Retail industry witnesses Shannon Stiglet and Brian Clark said they support licensure in principle but argued the rules add duplicative requirements borrowed from alcohol licensing, create confusion about transitional licenses, and may be too burdensome for the roughly 7,000 affected businesses to meet by the January 1 deadline. They also said guidance has been inconsistent and requested the agency revise the regulations, remove requirements not grounded in law, and provide clearer, separate processes for new and existing businesses. Committee members asked whether the industry had worked directly with ABC and noted the public comment period was still open. Witnesses said they had communicated with ABC and the Public Protection Cabinet, but responses had been uneven and they wanted written guidance. Members expressed concern about the short timeline and the need to avoid disruption so businesses can operate legally on January 1. Representative Marzian asked for clarification that the discussion concerned emergency regulations already in effect while ordinary regulations remain in process. No formal action was taken beyond receiving the informational testimony and discussion.

Transcript Highlights:

• trails and audit logs to maintain and to be able to see exactly who is accessing what data at any given
• trails and audit logs to maintain and to be able to see exactly who is accessing what data at any given
• <01:43:16.080> trails<01:43:16.480> and<01:43:16.719> audit<01:43:17.040>
• logs<01:43:17.440> to,<01:43:18.159> uh, are audit trails and audit logs to, uh, are
• audit trails and audit logs to, uh, maintain<01:43:19.360> and<01:43:19.520> and,<01:43

Keywords: 1187, senate, all

Transcript Highlights:

• All of the positions identified in the audit and outlined in the proposed amendment meet this definition
• Since DOC became aware of the audit results, we have been working to correct the data on behalf of the
• All of the positions identified in the audit and outlined in the proposed amendment meet this definition
• Since DOC became aware of the audit results, we have been working to correct the data on behalf of the
• Since DOC became aware of the audit results, we have been working to correct the data on behalf of the

Keywords: 1191, senate, all

Transcript Highlights:

• We have actually been hitting an audit in the absence of having that 501(c)(3).
• So, this bill writes that wrongs for audit purposes again for judicial education.
• hitting an audit hitting an audit in<01:17:32.960> the<01:17:33.160> absence<01:17
• c><01:17:36.920> that<01:17:37.160> wrongs<01:17:37.520> for<01:17:37.680> audit
• this bill writes that wrongs for audit this bill writes that wrongs for audit purposes<01:17:38.520

Keywords: 920, all

Summary: The Alabama Senate convened, heard a prayer and pledge, established a quorum, excused absent senators, and adopted the prior journal. The chamber received House messages, including referral of Senate Confirmation 89 for Rex Jones to the Underground and Aboveground Storage Tank Trust Funds Management Board, and concurred in Senate Bill 231 after a 30-0 vote. Several local House bills were referred to the Committee on Local Legislation. During personal remarks, Senator Coleman-Madison recognized Women’s History Month and highlighted Alabama native Mary Ellen Jolly and her book, "Accidental Activist," praising women who support the legislature. The Senate then processed committee reports, including favorable reports on multiple Finance and Taxation General Fund bills (SB 143, 144, 145 with substitute, 152, 153, 154, 162, 226 with substitute, and 146 with substitute and one abstention), as well as confirmations for Nancy Sandford, Marty Abrams, and Jim Page to the University of North Alabama Board of Trustees, all of which were confirmed. Committee reports also advanced several county and municipal and local legislation measures, including SB 292, HB 351, HB 141, HB 273, HB 504, HB 488, SB 343, and SB 346. On the floor, SB 333 on class two municipalities passed after adoption of its BIR and committee amendment, and HB 308, a proposed constitutional amendment for Mobile County, passed after the Senate tabled the committee amendment, adopted a substitute amendment by Senator Figures, and approved the certification resolution. SB 334 for Shelby County, SB 339 for Crenshaw County, and HB 507 for Covington County also passed, with certification resolutions adopted where required. The governor returned SB 228 with an executive amendment, and the Senate concurred 33-0. The Rules Committee report set the special order calendar for the next legislative day, listing bills including SB 91, SB 280, SB 181, SB 237, SB 326, SB 255, HB 77, HB 104, HB 110, HB 271, HB 362, HB 332, HB 429, SB 211, HB 125, HB 122, HB 124, SB 140, SB 199, and SB 332. Senator Singleton spoke at length criticizing the handling of minority-sponsored bills and questioning several measures, and after debate the Senate adopted the special order calendar 34-0. SB 91 was then carried over at the call of the chair.

Transcript Highlights:

• So, we're looking at kind of what you would consider to be a desk audit.
• you would consider to be a >> kind of what you would consider to be a desk<00:35:16.720> audit
• <00:35:17.119> So,<00:35:17.280> there's<00:35:17.520> documentation desk audit
• So, there's documentation desk audit.
• fund set aside gets things uh audit fund set aside gets taken<00:40:07.359> out<00:40:07.520>

Keywords: 928, house, all

Summary: The commission met to review and amend the minutes from its previous meeting, correcting the date, several spelling and wording errors, and clarifying references to a scholarship fund and a member’s title. The minutes were then approved as amended, with some members abstaining because they were not present at the prior meeting. The chair then turned to the commission’s work plan under SB 57, emphasizing the need to prioritize the statutory topics and identify which issues require additional research, documentation, and possible spreadsheets. Members discussed a broad range of special education cost drivers and policy questions, including student referral rates, why students are classified as other health impaired, whether referrals increased after COVID school closures, intervention processes before referral, the cost of services required under IEPs and 504 plans, differences between federal law, state law, and DOE rules, reporting of special education costs, out-of-district and residential placements, district sharing of resources, dispute resolution, graduation rates, and adult learning outcomes. Several members raised concerns that school environments, mental health, bullying, and possible overidentification may be contributing to rising special education numbers and costs, while others cautioned that some reported district percentages may be inflated or unclear because of how the data are counted. A major portion of the meeting focused on HB 742, which would eliminate prorated special education aid when state appropriations are insufficient and require the governor to draw a warrant to cover shortfalls. Representative Ames explained that the bill had been recommended for interim study because the commission is already examining special education costing, and he highlighted the gap between FY24 special education costs of about $977.1 million and state aid of $33.9 million for catastrophic aid, $67.4 million for differentiated aid, and $50.8 million in federal IDEA funds, leaving local districts to cover about $825.1 million. He argued the commission should ultimately make clear that both the federal government and the state should contribute more. The Department of Education, through Melissa White, answered questions about data and oversight. She said special education counts come from IEPs entered into the state system using SASIDs, that DOE monitors districts through both desk audits and on-site visits, and that billing is checked against the services listed in each student’s IEP. She also said DOE’s special education work is largely federally funded, with roughly $56.7 million received through IDEA this year and about $49.1 million flowing through to LEAs, while the department retains a small amount for administration and statewide support activities. Members also discussed how adequacy calculations use special education counts from the state system and how those figures are reported.

Transcript Highlights:

• And then the second one is through Audits and Collections and criminal charges.
• c> Collections<00:46:41.160> and<00:46:41.880> uh<00:46:42.040> criminal Audits
• and Collections and uh criminal Audits and Collections and uh criminal charges<00:46:43.559> about
• You know, you kind of look at call centers, collections, audit, tax return processing.
• so I think it really go out and audit so I think it really strengthens<00:57:50.680> the<00:57

Keywords: 1183, house

Transcript Highlights:

• And then, lastly, we continue to perform claim audits to make sure that if new schools become eligible
• We're able to see on the spot when a new school might be eligible through those audits and then help
• <00:06:57.280> to<00:06:57.599> perform<00:06:58.000> claim<00:06:58.360> audits
• to perform claim audits to make sure<00:06:59.360> that<00:06:59.720> if<00:06:59.879>
• and then help them uh join into C Audits and then help them uh join into C in<00:07:15.639> order

Keywords: 1187, senate, all

Transcript Highlights:

• annual public release independent audit annual public release independent audit to<02:11:48.639>
• Oh, and then we'll have an independent audit to show how the new investments are spent.
• This is this is and then the audit.
• And it includes an annual independent audit to make sure the public knows exactly where those dollars
• Now it shall only be expended on this and they're going to get audited on it. Great.

Keywords: 981, all

Transcript Highlights:

• Through our collaboration, we were able to include strong language, ensuring a comprehensive audit of
• The information from<03:49:09.359> this<03:49:09.600> audit<03:49:09.920> will<03
• will help us do our jobs from this audit will help us do our jobs as<03:49:11.680> policymakers
• <05:03:33.520> And<05:03:33.760> House audits and investigations.
• And House audits and investigations.

Keywords: U.S. House of Representatives Floor Proceedings on Monday, January 12, 2026, 1012, house, all

Transcript Highlights:

• Also, I believe that the LBA has a performance audit section and a financial section that can come in
• The audit team is in my building six months a year, and so they create the management letter for our
• Actually, it's this month, so we're the most audited agency in the state by LBA.
• Actually, it's this month, so we're the most audited agency in the state by LBA.
• that the LBA has a performance audit that the LBA has a performance audit section<04:29:08.560><

Keywords: 1189, house, all

Summary: The public hearing opened on HB 728-FN, which would authorize video lottery terminals at charity gaming facilities and repeal historic horse racing licensing. Representative Om explained that the bill would convert the current historic horse racing terminals into true video lottery terminals/slot machines and change the revenue split, reducing the operator share from 75% to 70% while increasing the state share from 25% to 30%. He also noted the bill would increase the amount going to charities and other state beneficiaries. Former State Rep. Pat Brammy, who had served on the Charitable Gaming Study Commission, testified in support of the bill’s basic structure. He said a consultant’s report found historic racing machines cost facilities 12% to 18% more to operate because of totalizer and track-related fees, and that slot machines would be cheaper because there are more manufacturers and more competition. He argued that although the operator share drops by 5%, facilities could still benefit from lower operating costs, and he said the commission concluded that moving to slot machines would increase revenues to facilities, charities, and the state. He also said the bill would create a more stable stream of funding for problem gambling, since the current HHR “breakage” funding mechanism is limited and dependent on a single vendor. Brammy also discussed the commission’s concerns about market concentration in HHR machines, saying the commission found the market was dominated by only a few manufacturers and recommended legislation to address that issue under Article 83 of the state constitution. He interpreted the bill as allowing a phase-in of slot machines upon passage, with the remaining HHR provisions phasing out by January 1, 2028, and said facilities would likely transition as leases expire. Committee members asked about HHR contracts, machine programming, testing, and whether removing HHR would reduce competition; Brammy said he believed leases were likely short-term, machines are tested by a lab, and the legislature could decide whether the change is appropriate. No vote or final action was taken at the hearing.

Transcript Highlights:

• resolution: a resolution directing the Legislative Budget and Finance Committee to conduct a performance audit
• amends a second class township code to change the date of completion, filing, and publication of the audit

Summary: The House began with ceremonial recognitions, including guests of Representatives Benham and Warren and a farewell acknowledgment for longtime floor staffer Michelle Martin, who is leaving House service for a role in the Senate. The chamber then took up caucus and committee announcements, recessed several times, and later returned to consider a series of committee reports and bills. House and Senate bills were reported from Rules, Appropriations, and Judiciary, including referrals of several measures to committees. The House adopted House Resolution 515 unanimously, urging Congress to review Major Richard D. Winner’s actions for possible Medal of Honor recognition. It also adopted House Resolution 208, directing a performance audit of services, wait times, and processes in the Bureau of Blindness and Visual Services; supporters said it would help improve services for Pennsylvanians with vision impairment, while the vote was 201-1. The chamber then passed several bills with amendments, including measures on foster care youth benefits, AI companion safeguards, prison industry enhancement program administration, memorial bridge designations, firefighter and EMS donation options through PennDOT renewals, horse-racing background checks, and fertility preservation coverage. Several bills reached final passage. House Bill 1239, limiting homeowners associations from restricting rooftop solar installations, passed 109-93. House Bill 2146, amending the Sunshine Act to tighten the 24-hour agenda notice rule while preserving limited exceptions, passed 193-9 after debate over transparency and local-government flexibility. House Bill 2558, banning non-compete agreements for broadcast workers, passed narrowly 103-99 amid objections from Republicans and concerns about impacts on local broadcasters and contract rights. Senate Bills 971 and 972 also passed finally, dealing with township audit deadlines and municipal memorials for first responders. The House also approved House Bill 2412, funding state-related universities for fiscal year 2026-27, by 155-47 after debate over Penn State’s campus closures, accountability, and per-student funding differences; House Bill 2413, appropriating funds to the University of Pennsylvania, passed 195-7. The chamber then moved several bills back to Appropriations, signed Senate Bills 971 and 972, and adjourned until the next scheduled session.

Transcript Highlights:

• growing frequency of wage theft can also be seen at the Labor Commissioner's office, where a recent audit
• Unfortunately, with two audits that I've looked through and done now, it's clear to me that in the state

Summary: The Assembly Labor and Employment Committee heard several bills focused on worker protections, AI in the workplace, bereavement leave, and construction labor standards. SB 909 by Senator Smallwood-Cuevas would increase public works contractor registration fees, raise prevailing wage and related penalties, and direct half of collected penalties back into the Public Works Enforcement Fund. Supporters said the bill would help combat wage theft and misclassification and strengthen enforcement; opponents argued the higher fees and penalties would burden contractors without fixing enforcement backlogs. The committee voted the bill out on a due pass motion to Appropriations. The committee also approved SB 951 by Senator Reyes, which would require 60-day notice when 25 or more workers are displaced by technology and require reporting on AI-related job impacts. Supporters framed it as a response to rapid AI-driven layoffs and a way to gather real-time data; opponents raised concerns about small employers, proprietary information, and litigation. SB 947 by Senator McNerney, the “No Robo Bosses Act,” would require human review of automated discipline, termination, or deactivation decisions and restrict predictive behavior analysis. Supporters said it would prevent biased or mistaken automated decisions; opponents objected to the inclusion of independent contractors, private rights of action, and other provisions. Both bills were advanced to the Committee on Privacy and Consumer Protection. The committee also passed SB 1149 by Senator Durazo, which would expand bereavement leave to cover a “designated person,” including chosen family relationships. Supporters, including AARP and a witness who described losing a long-term partner, said the bill reflects modern family structures; there was no opposition. In addition, SB 1185 by Senator Cortese, applying skilled and trained workforce standards to pharmaceutical facility construction, was approved despite opposition from business and construction groups who said there was no demonstrated safety problem and that the mandate could raise costs and reduce competition. Several other bills on the consent calendar were also approved, and all measures were reported out of committee.

Transcript Highlights:

• The motion is due pass as amended per author to require CARB oversight in lieu of audit authority.
• The motion is due pass as amended per author to require CARB oversight in lieu of audit authority.

Keywords: 987, senate, all

Transcript Highlights:

• municipalities that are usually in trouble are because they cannot find an accountant to do their audits
• retired, very often they're not replaced, and you just have a void there with nobody there to do the audit

Bills: SCR53, HB259, HB267, HB478, HB548, HB555, HB617, HB670, HB672, HB797, HB848, HB917, HB921, HB1096, HB1103, HB1166, HB1195, HB1230

Keywords: payable-on-death accounts, transfer-on-death accounts, estate planning, beneficiary designations, Louisiana law, task force, inheritance, nonprobate transfers, excavation, demolition, infrastructure repair, BEAD Program, utility damage, construction coordination, contact point, home inspectors, board membership, licensing, term limits, Louisiana State Board