Transcript Highlights:

• Public Funding prevent negative audit Public Funding prevent negative audit findings<00:20:21.799
• <00:32:57.480> Commission the legislative audit Commission the legislative audit Commission
• look at those audit look at those audit hearings<00:35:11.960> and<00:35:12.720> it's<
• afterthought when you do the audits afterthought when you do the audits required<00:35:56.760>
• emailed me about issues on these audits emailed me about issues on these audits that<00:36:43.599

Bills: HF1470, HF1310, HF1837

Keywords: opioids, substance use, addiction recovery, mental health, state cabinet, HF1310, Office of Cannabis Management, cannabis, marijuana, tribal consultation, government-to-government relationship, Minnesota tribes, Tribal governments, state government, consultation, rulemaking, Indian affairs, cannabis regulation, tribal sovereignty, state-tribal relations

Transcript Highlights:

• <01:39:50.560> audits<01:39:51.000> of 12416 say it does say audit audits of 12416
• and used only for the audit.
• The LBA will do the audit.
• <01:41:09.880> and account and used only for the audit and account and used only for the audit
• a either that or somebody got audited a either that or somebody got audited and<01:57:07.639>

Keywords: 928, house, all

Summary: The committee reviewed selected House Bill 2 provisions, focusing first on the group two pension reform language and whether it matched prior legislation and the fiscal note. Members discussed two main issues: the treatment of extra and special duty pay in the pension calculation for employees hired before 2011, and the annuity multiplier after 15 years of creditable service. Several members said the HB 2 language was intended to restore prior law and protect against pension “spiking,” while others worried the draft and fiscal note may not have fully reflected current law, potentially affecting the cost estimate. The discussion repeatedly emphasized the need to avoid underfunding or double counting and to make sure Finance had the correct actuarial assumptions. No vote was taken; the committee agreed to flag the issues for Finance and to clarify the fiscal note. Members also discussed the vested-rights language, which was described as an explicit definition of vesting and a restriction on future legislative changes to compensation calculations after three years of service. Some viewed it as a policy protection with no immediate fiscal impact, while others noted it had been included in prior legislation and should be clearly understood before the bill moved forward. The committee also briefly referenced prior pension legislation, including House Bill 436 and House Bill 727, and noted that HB 2 was being used to carry forward related pension repair provisions. The committee then turned to an OPLC-related section transferring building, plumbing, electrical, and fuel gas inspector positions from OPLC to the Department of Safety’s Fire Marshal’s office. Testimony explained that the nine inspector positions are funded from the licensing fund, and that the move was justified as a public-safety function better aligned with the Fire Marshal’s mission because the inspections are statewide code-enforcement work rather than facility-specific licensing work. The discussion ended with a note that the remaining HB 2 changes run through 2034 and a brief announcement about memorial arrangements for C.J. Gerard.

Transcript Highlights:

• So I'm in my third year on the Legislative Audit Commission, and this is one of the cleanest reports
• <01:21:31.840> happen of reports or audits happen of reports or audits happen but<01:21:34.920
• Just lowering the threshold for having to have that CPA do those audits.
• The audit and the financial reporting requirements were so burdensome, I gave up my grain license.
• CPA or uh to conduct the review or audit CPA or uh to conduct the review or audit and<01:42:24.440

Bills: HF1063

Keywords: grain buyers, grain dealer, grain elevator, agriculture, financial reporting, audit, CPA review, independent accountant, financial statement, balance sheet, cash flow, nonpublic data, licensee oversight, Minnesota Department of Agriculture, grain purchase volume, insolvency, nonpayment, warehouse chain, fiduciary duties, producer protection

Transcript Highlights:

• sixth audit of Hawaii Tourism Authority. sixth audit of Hawaii Tourism Authority.
• That was about the financial audit and, um, the so I'm talking about the performance audit, the audit
• We did we presenting the audit.
• the performance audit the talking about the performance audit the audit<02:11:12.960> that<02
• board about that audit.

Keywords: 912, senate, all

Summary: The joint House Committee on Tourism and Senate Committee on Economic Development and Tourism held an informational briefing on the Hawaii Tourism Authority’s interim action plans, current projects, contract updates, destination management action plans, and state auditor findings. Interim CEO Caroline Anderson described her role as temporary and said she was focused on identifying problems, gathering information, communicating with stakeholders, and implementing solutions. She said HTA is now operating as a typical state agency subject to state controls, but noted that HTA’s work often involves nontraditional programs that can create process errors. She also said she had directed staff to review the auditor’s findings on the destination management action plan process and that the review was posted publicly. A major topic was the search for a permanent CEO and the agency’s restructuring under SB 1571. HTA board chair Tata Po said he hoped to select a CEO within about four months, with three to six finalists expected in roughly two to two-and-a-half months, and said the job description would largely remain the same except for compensation and reporting changes under the new law. Department of Business, Economic Development and Tourism representatives explained that HTA’s board is now advisory and does not approve the budget, while DBEDT retains budget authority. They also said HTA is working with the governor’s office and DBEDT on contract and budget transitions, including a possible shift to a calendar-year process so grantees and contractors have more certainty. Members pressed HTA on staffing, oversight, and accountability, especially around the destination stewardship team and the CNHA/Kilohana and HVCB contracts. HTA said the destination stewardship team supports destination management and product development, including workforce development, sports, and implementation of destination management action plans, and that staff provide direction to contractors rather than simply handing work over to them. Anderson said the stewardship team had 11 people and that the destination management side covered about 15 contracts, while the branding side had three managers overseeing nine contracts. She said the agency had 47 contracts overall and that the major contracts included CNHA/Kilohana and HVCB. Several members criticized HTA’s management history, questioned staffing qualifications and compensation, and expressed concern that the agency had lost public trust. No votes or formal actions were taken during the briefing.

Transcript Highlights:

• This is financial audits for charter schools.
• <01:19:23.760> um annually to submit their own audit um annually to submit their own audit
• regards to uh establishing a audit regards to uh establishing a audit office<01:19:41.280> within
• audits.
• :31:15.679> annual<01:31:16.040> audits bo uh for annual audits bo uh for annual audits

Keywords: 910, house, all

Summary: The committee heard several education-related bills, with testimony largely in support. SB 1388 and SB 1393, both concerning the School Facilities Authority and Department of Education representation and land conveyances, received support from DOE and the School Facilities Authority, with no questions or action taken. SB 423, which would add Head Start representation to the Early Learning Board, was supported by the Early Learning Board and the Executive Office on Early Learning, which explained the bill would realign the board with federal Head Start Act requirements after the board was restructured in Act 170; EEL also requested an effective-date amendment. SB 422, allowing DOE to award diplomas to students whose education was disrupted by war, drew support from DOE, the Chamber of Commerce, the Military Council, and the Special Education Advisory Council, but also significant opposition from the Hawaii Patriot Republicans and many individuals; members asked questions about the bill, and DOE explained the measure’s purpose, but no vote was taken. The committee also took testimony on SB 532, which would expand who may administer certain medications in schools. DOE, the Department of Health, and the University of Hawaii supported the bill. Members asked detailed questions about oral, nasal, and topical medications and the process for prescription review and administration; DOE explained that parents request the medication, a school form is completed, a nurse reviews it, and either a trained school health assistant or a contracted nurse administers the medication. DOE said the measure could improve attendance and learning, especially for students with ADHD, asthma, and other chronic conditions. The committee then heard SB 659 on locally sourced food products and school meals, where DOE’s procurement office opposed the higher small-purchase threshold and DOE exemption from procurement rules, while Ulupono Initiative, Hawaii Farm Bureau, Hawaii Public Health Institute, and others supported the bill as a way to advance farm-to-school goals and the 30% local food target by 2030. Testimony and questioning focused on the proposed threshold increase, transparency, and whether an online bidding system would be preferable. Finally, the committee heard SB 1300 on subsidies for ALICE families’ school meals. DOE supported the bill but requested amendments: defining eligibility at 250% of the federal poverty level, delaying implementation until the 2026-2027 school year, and covering reduced-price lunch students in full for 2025-2026. HSTA, Hawaii Appleseed, Catholic Charities Hawaii, Pride at Work Hawaii, Hawaii Youth Services Network, and others supported the measure, emphasizing food insecurity, the burden of meal paperwork, and the educational importance of free meals. Hawaii Appleseed suggested replacing ALICE with a federal poverty level standard and removing a rulemaking requirement that could delay implementation. No votes or final committee actions were reported in the transcript.

Transcript Highlights:

• Uh they're a large document audits.
• Uh in the 18 through22 audit, further.
• <00:39:51.680> happened, still pending when this audit happened, still pending when this audit
• Did 22 through 24 audit were similar.
• <01:42:57.360> So so many findings in their audits. So so many findings in their audits.

Keywords: 1136, house, all

Transcript Highlights:

• We also have five reports without findings, and these are listed on page one of the audit summary.
• of almost $59,000, could not be physically located for observation and/or properly identified for audit
• State Park, the $100 in camping drawer funds could not be located by park staff at the time of our audit
• , and at War Memorial Stadium, it was discovered at the time of our audit that the change fund had an
• It was discovered at the time of our audit that the change fund had an $80 overage.

Keywords: 1204, all

Transcript Highlights:

• different sections, the financial audit different sections, the financial audit uh<00:02:43.360>
• And the financial audit reports reports.
• uh we have [snorts] our financial audit uh we have [snorts] our financial audit division<00:10:18.520
• How are the audits funded?
• And the How are the audits funded?

Transcript Highlights:

• So we're not auditing who's getting access, which, with all other forms of state aid, sans the voucher
• We would only look at it if there was an audit, and that only, a random audit, and that happens very
• by anybody um and um we know an audit by anybody um and um we know that<00:29:55.120> the<00:
• and that only you a random an audit and that only you a random audit<00:30:48.480> and<00:30:
• and that happens very rarely audit and that happens very rarely because<00:30:50.360> basically

Keywords: 1191, senate, all

Transcript Highlights:

• So, we coming out of the audits.
• create and implement an undefined audit create and implement an undefined audit and<00:32:08.880
• That's all right.<01:12:37.199> Uh,<01:12:37.760> audits. right. Uh, audits. right.
• Uh, audits.
• Uh, audits may be conducted only after the building official has created a formal audit evaluation.

Keywords: 1189, house, all

Transcript Highlights:

• They did have a real clean audit. Anybody got any questions right there?
• They did have a real clean audit. Anybody got any questions right there?
• And PSC, uh, technically watches them get the audits and everything else, right?
• <00:18:59.679> one the fact that they did an audit one the fact that they did an audit one
• and everything else, get the audits and everything else, >> right?

Bills: SB54, SB126, SB128, SB101, SB102, SB104, HB282, HB298, SB54, SB126, SB128, SB101, SB102, SB104, HB282, HB298

Keywords: sunset law, Alabama Surface Mining Commission, environmental regulation, mining, state commission, Alabama Private Investigation Board, regulatory oversight, agency review, continuation, sickle cell disease, healthcare, regulatory commission, public health, regulation, electrical contractors, state agencies, home medical equipment, board continuation, boards, commissions

Transcript Highlights:

• The USMCA ensures that California companies can move components, materials, and finished products to
• Their partners are fully compliant with these standards, adding a layer of due diligence, auditing, and
• I have hard copies, and I know you have the materials virtually as well, but we have a lot of work to

Summary: The joint hearing of the Assembly Select Committee on California-Mexico Bi-National Affairs and the Assembly Economic Development, Growth, and Household Impact Committee focused on the USMCA and how the agreement affects California’s economy, jobs, supply chains, and competitiveness. Opening remarks emphasized California’s heavy trade dependence on Mexico and Canada, the importance of stable trade rules, and concerns that tariffs or uncertainty could harm workers, small businesses, agriculture, logistics, manufacturing, and border communities. Members said the hearing would help inform a future legislative report or resolution on California’s priorities for the agreement’s review. Academic and policy witnesses argued that the USMCA is central to North American economic integration and California’s role in it. Testimony from UC San Diego and CETYS University described California and Mexico as co-producers rather than simple trading partners, highlighting sectors such as medical devices, aerospace, semiconductors, logistics, and advanced manufacturing. Witnesses also warned that the upcoming review could involve not just trade but security and immigration issues, and they urged a stronger, longer-term agreement with more certainty, better border efficiency, and new tools such as specialized technician visas, binational certification standards, innovation zones, and a technology fund. Go-Biz and chamber representatives said USMCA provides predictability, market access, and support for small and medium-sized businesses, while also creating compliance burdens through rules of origin, labor standards, and customs procedures. They pointed to California’s trade missions, export support programs, and state-level cooperation with Mexico and Canada as ways to help firms participate in regional supply chains. Mexican government and business representatives said the agreement is largely functioning well, that Mexico’s public consultation process received nearly 800 submissions and about 2,000 chapter-specific comments, and that many stakeholders favor maintaining or extending USMCA. No formal votes were taken; the committee heard testimony and asked witnesses for follow-up information to inform its report and future recommendations.

Transcript Highlights:

• What you were doing on the county level to increase oversight and auditing in these processes.
• I should have my material. I should have my materials. I'm sorry, can I grab like one copy of that?

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• Does the contract account for these time and materials, or is it deliverables-based?
• an ITB because at the time we knew what we wanted and the thought process was more of a time-and-materials-driven
• Okay, the waiver support coordinators have their own, like, audit system or their own system that they

Summary: The subcommittee heard updates on several state technology modernization efforts, beginning with the Florida Division of Emergency Management’s Enterprise Business Solution (DEMS). FDEM said DEMS is about 50% complete, with some grants and finance functions already live, and is intended to replace manual disaster and grants processing with a cloud-based system. Officials described faster reimbursement timelines after recent storms, major return-on-investment claims, and a planned final phase focused on design, testing, communications, data governance, and additional functionality. Members asked about the total cost, the role of Florida Digital Service, deliverables-based contracting, and how much of the system is live; FDEM said the project is expected to cost about $16 million to $16.8 million and finish by June 2027, with some follow-up information to be provided. The Department of Legal Affairs presented its Office of Attorney General Modernization Program, a follow-up to an earlier effort that failed after spending about $26 million. Acting Attorney General John Gard said the department has now moved to an off-the-shelf case management product, LawBase, and is in development and testing, with the Office of Statewide Prosecution already live and full implementation expected by the end of the fiscal year. The request includes funding for staff augmentation, cloud storage, the LawBase license, redundancy through a backup site in Orlando, and OnBase support. Members questioned the prior failure, the use of Florida Digital Service standards, data location and cloud migration, and the redundancy plan; Gard said lessons learned included better scoping and that the current effort is on track. The Department of Highway Safety and Motor Vehicles then updated the committee on Motorist Modernization, including the Orion system and the MyDMV portal. Officials said Phase 1 and Phase 2 have modernized driver license and motor vehicle services, with Phase 2 statewide rollout scheduled to begin in April 2025 and Phase 3 proposed at $16.5 million for dealer services, data warehouse improvements, and call center modernization. Members asked about payment options, organ donor questions, staffing, cybersecurity, cloud strategy, and the digital driver license program. The agency said the portal already allows some sanctions to be cleared online, an ACH option is being developed, the digital driver license vendor has changed with a fall go-live anticipated, and the department is using security testing and a managed security service provider. Officials also said the system is currently on an on-prem private cloud, with future workloads expected to move to public cloud where appropriate. Finally, Florida Commerce presented on the Reemployment Assistance modernization system, Reconnect, and the FLWINS workforce system. Commerce said Reconnect is hosted in the Azure Government Cloud, has reduced claim filing time, improved fraud detection, and increased appeals capacity, and now needs $4.9 million in recurring funding to cover ongoing operations, cloud hosting, licenses, and staff augmentation. Members asked about adjudication issues, wait times, fraud prevention, and whether the system stores caller identifiers; Commerce said the average wait to speak to a representative is about 18 minutes and claims are generally processed in four to six weeks. The committee then began hearing about FLWINS, which is intended to create a “no wrong door” workforce portal under the REACH Act, but the transcript cuts off before that presentation concluded.

Transcript Highlights:

• I asked about the audits, two audits, of whether you guys... No, no, you didn't just ask about two.
• I asked about the audits, two audits, of whether you guys... No, no, you didn't just ask about two.
• in front of them. when there are audits in front of them. when there are audits and<01:20:48.400
• 01:29:23.040> our audits that are justifying our audits that are justifying our frustration<01
• And the audits show us, if you read the audit, it shows us that there are a lot of incompetence going

Bills: SB2901, SB2902, SB2903, SB2904, SB2905, SB2906, SB2907, SB2908, SB2909, SB2910, SB2911, SB2912, SB2913, SB2914, SB2915, SB2916, SB2917, SB2918, SB2919, SB2920, SB2921, SB2922, SB2923, SB2924, SB2925, SB2926, SB2927, SB2928, SB2929, SB2930, SB2931, SB2932, SB2933, SB2934, SB2935, SB2936, SB2937, SB2938, SB2939, SB2940, SB2941, SB2942, SB2943, SB2944, SB2945, SB2946, SB2947, SB2948, SB2949, SB2950, SB2951, SB2952, SB2953, SB2954, SB2955, SB2956, SB2957, SB2958, SB2959, SB2960, SB2961, SB2962, SB2963, SB2964, SB2965, SB2966, SB2967, SB2968, SB2969, SB2970, SB2971, SB2972, SB2973, SB2974, SB2975, SB2976, SB2977, SB2978, SB2979, SB2980, SB2981, SB2982, SB2983, SB2984, SB2985, SB2986, SB2987, SB2988, SB2989, SB2990, SB2991, SB2992, SB2993, SB2994, SB2995, SB2996, SB2997, SB2998, SB2999, SB3000

Keywords: geological subsurface characterization, groundwater, geothermal resources, environmental review, Hawaii groundwater and geothermal resources center, scientific research, non-extractive, public trust doctrine, clean energy, greenhouse gas, carbon sequestration, climate change, energy policy, Hawaii state energy office, emissions reduction, sustainable development, fare-free transportation, greenhouse gas emissions, public transit, tax on petroleum

Transcript Highlights:

• Um, and it would probably happen during an audit if I'm not mistaken.
• They would ask for this type of report if they were auditing the financials and that kind of thing.
• Um, and it would probably happen during an audit if I'm not mistaken.
• happen during an audit if I'm not<00:06:39.280> mistaken.
• <00:06:42.560> the type of report if they were auditing the type of report if they were auditing

Keywords: 1189, house, all

Summary: The committee first adopted the minutes and then approved the consent calendar, with one item removed for separate consideration. On the regular calendar, the Department of Agriculture rule item 25207 drew concern because it involved adopting rules that had expired years earlier, and the agency was not present to answer questions. A motion was made and approved to grant a waiver and postpone that item until next month. The removed lottery item was then taken up with representatives from the New Hampshire Lottery and Gaming Commission present. The discussion focused on a reporting requirement that operators said could be burdensome if required on a regular basis. The committee agreed to revise the language so the report would be provided only upon request, rather than annually, with the agency clarifying that the request would likely arise during an audit and that the report should be the most recent stock report. After the verbal edits were agreed to, a motion for conditional approval of the lottery rule was made and seconded, and the committee approved it unanimously. No other business was raised, and the meeting adjourned.

Transcript Highlights:

• Right now, the state auditor can do financial audits.
• be performance audits.
• Senator Fincham. by the Joint Legislative Audit Committee to conduct performance audits of any agency
• The purpose of an audit is not to find fault.
• and I believe that what we do at this body me. audit.

Bills: SB1246, SB1338, SB1428, SB1443, SB1501, SB1566, SB1571, SB1645, SB1646, SB1663, SB1688, SB1805, SB1808, SB1825, SCR1023, SCR1029, HB2079, HB2080, HB2130, HB2239, HB2324, HB2375, HB2610, HB2619, HB2620, HB2716, HB2745, HB2749, HB2837, HB2857, HB2968, HB4064, HB4066, HB4087, HB4130, HCR2048, HCR2058

Keywords: homeowners associations, foreclosure, common expense liens, condominiums, special assessments, unit owner, public benefits, eligibility, immigration status, documentation, Arizona law, county governance, supervisorial board, population-based representation, local government, elections, noise pollution, environmental nuisances, building permits, urban development

Transcript Highlights:

• Majority Committee on Finance, to which was referred House Bill 66FN, an act relative to materials
• Hampshire failed a 2019 federal audit Hampshire failed a 2019 federal audit resulting<05:18:38.638
• Without this, we risk more audit failures and penalties.
• Without this, we risk more<05:19:34.878> audit<05:19:35.280> failures<05:19:35.600>
• more audit failures and penalties. more audit failures and penalties.

Keywords: 1189, house, all

Transcript Highlights:

• <00:36:50.520> side we issue on our financial audit side we issue on our financial audit side
• And the other thing I want to say in, um, maybe, Chair, as you brought up audits, right, and with audits
• In our discussions, you and I have often said that I appreciate audit, and that audits are something
• 47:29.400> says and that audits are something that says and that audits are something that says
• The next thing are our performance audits, which are internal control and compliance audits.

Keywords: 1183, house

Summary: The committee met on February 11 and began with introductions from members and staff, who shared brief personal and district facts. Chair Jim Nash then outlined the committee’s goals for the session, emphasizing bipartisan cooperation, the need to address a looming structural deficit, and the committee’s role in moving legislation forward. The committee also reviewed its rules for the year. The main item was House File 3, authored by Chair Nash and referred to Ways and Means. The bill would require the Office of the Legislative Auditor to produce an annual report tracking whether agencies have implemented prior audit and evaluation recommendations, with the goal of improving internal controls, transparency, and accountability and helping legislators make funding decisions. Nash described the bill as a preventative measure to reduce waste, fraud, and abuse, and said it was modeled in part on practices used in Colorado. Legislative Auditor Judy Randall testified that the office already produces similar update reports but lacks resources to independently verify many agency responses; she said the bill would provide a framework for more regular reporting and discussion, not a “shame tool.” Ranna Lee of Americans for Prosperity testified in support, saying the bill would increase accountability and transparency for how public agencies manage taxpayer resources. A letter from the Minnesota Council on Nonprofits was also noted in support. Representative Clardy offered the A7 amendment to add an appropriation matching the fiscal note; Nash accepted it, saying savings could be found later in the process. The committee approved the A7 amendment by voice vote. During discussion, Representative Quam supported the bill’s focus on accountability, and Representative Freiberg questioned the Legislative Auditor about the office’s expertise on a specific ambulance-services recommendation in the report. Randall responded that the office’s staff are policy research generalists who use standards, best practices, interviews, surveys, and site visits to develop recommendations, and that the goal is to prompt further discussion rather than require blind acceptance. The transcript ends during that exchange, with no final committee vote on House File 3 shown.

Transcript Highlights:

• A speaker at the well was reading from certain materials available to students in schools.
• He said it would be prudent to wait for the results of the audit before making significant changes to
• He said it would be prudent to wait for the results of the audit before making significant changes to
• of that audit is still several months away.
• <00:59:52.119> that education is conducting an audit that education is conducting an audit

Keywords: 1189, house, all