Video & Transcript Research : 'procurement audit'
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US
US Federal 2025-2026 Regular Session
Business meeting to consider pending calendar business. Apr 30th, 2025 at 09:00 am
Commerce, Science, and Transportation Committee
Transcript Highlights:
- Ascend Act from Senator Hickenlooper, a very important legislation, which gives NASA the authority to procure
CA
California 2025-2026 Regular Session
Assembly Arts, Entertainment, Sports, and Tourism Committee Mar 18th, 2025
Arts, Entertainment, Sports, and Tourism
MN
Minnesota 2025 1st Special Session
House Fraud Prevention and State Agency Oversight Policy Committee 4/7/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- reports for our single or clean audit reports for our single audit<00:01:58.000>
for <00:01:58.159 - So the single audit, the scope of the single audit, does not—it is pretty prescribed, and it doesn't
- Um I have two for these audits.
- is this help me understand the auditing is this help me understand the auditing process?
- <01:23:59.760>
The timeliness and quality audits. The timeliness and quality audits.
MN
Minnesota 2025 1st Special Session
Confronting Fraud, Waste and Abuse Jan 27th, 2025
Minnesota Senate Floor Meeting
Transcript Highlights:
- tempting just to throw on the word audit tempting just to throw on the word audit and<00:03:05.560
- external audit.
- You know, if internal audit structure.
- , but is different than an external audit, but is different than an external audit.<00:04:58.160>
- You know, so we'll let you know audit.
Summary:
State Auditor Julie Blaha discussed fraud in Minnesota, emphasizing that recent attention on fraud during COVID-19 should be separated from broader, ongoing fraud risks. She explained that the Office of the State Auditor oversees about $60 billion in local government activity, including school districts, cities, townships, counties, special districts, and port authorities, and works both to prevent fraud through audits and to investigate cases when they arise.
Blaha said the biggest current challenge is workforce shortages in accounting and accountability fields, which makes it harder to provide oversight even as public demand for accountability increases. She urged legislators to involve her office early when drafting bills so the right oversight tool can be matched to the risk, rather than simply adding an audit requirement by default. She also said a proposed Office of the Inspector General would be a useful accountability discussion, but stressed that internal audit structures are often more effective than relying only on external audits.
Blaha said the public plays a major role in detecting fraud because tips are the most common way fraud, waste, and abuse are uncovered. She encouraged public employees and local officials to report concerns, especially around unusual spending or misuse of purchasing cards, and noted that reporting can be confidential and is often required for certain public employees. In her closing remarks, she warned that COVID-era fraud often involved private-sector actors and said outsourcing government work requires careful risk analysis and added oversight. The segment ended with a reminder that allegations of state government fraud can be submitted to the Minnesota Office of the Legislative Auditor online, by phone, or by mail.
TX
Texas 89th 2nd C.S.
Delivery of Government Efficiency Apr 30th, 2025
Delivery of Government Efficiency
Transcript Highlights:
- It requires a sunset advisory commission to conduct a full forensic audit audit of the TEA's charter
- That makes it unclear whether Sunset is to conduct one audit of TEA or multiple audits of TEA as well
- or audits.
- audits.
- Was it a forensic audit?
WY
Wyoming 2026 Regular Session
Corporations, Elections & Political Subdivisions Interim Topics Meeting, March 3, 2026
Transcript Highlights:
- So you have one auditor that could probably do four audits in a year times eight. So 32 audits.
- audits done in a responsible way. audits done in a responsible way.
- our state all have independent audits. our state all have independent audits.
- So 32 audits. So they year times eight. So 32 audits.
- audits to March 31st. audits to March 31st.
Summary:
The chairman opened by explaining that the committee would hear proposed interim topics and then rank them by written submissions rather than debating them one by one. The Public Service Commission presented two topics: an educational session on small water utilities, citing maintenance needs, water-quality compliance, and difficulty accessing capital, and a review of civil penalties for pipeline safety violations because Wyoming’s statutory penalties are far below federal levels and could affect compliance and funding.
Members and outside presenters then outlined a range of additional topics. Representative Campbell proposed work on fire protection districts and EMS districts, focusing on financial stability, mill levies, and possible county authority to combine districts and levies. He also raised public records at meetings, corporate filing fees, and fraudulent corporate filings. The Community College Commission proposed updating annexation statutes so communities can join community college districts more easily, especially where current mill-levy rules create funding issues. Senator Crago supported the fraudulent corporate filings topic and noted related technology-based solutions and overlap with blockchain issues.
Other proposals included CPA “Pathways” licensing changes to address a shortage of accountants, a review of public meetings and public records laws, continuation of the electricity study with emphasis on grid reliability and large-load capacity constraints, and a broader review of the public meetings and records act. Ashley Harpstreith of the Wyoming Association of Municipalities supported extending municipal audit deadlines and described a statewide shortage of auditors and CPAs. Healthy Wyoming proposed studying health coverage options for low-income working adults, including state-sponsored or cooperative models. Representative Chestek proposed making most nonpartisan county offices elected on a nonpartisan basis. No votes or final selections were taken in the portion provided; the committee mainly heard testimony and discussed whether topics should be assigned to this committee or another one.
MN
Transcript Highlights:
- on the financial audit side, you know, we are auditing to make sure these internal controls are in place
- on the financial audit side, you know, we are auditing to make sure these internal controls are in place
- side you know we are auditing to audit side you know we are auditing to make<00:05:10.520>
sure <00:20:39.919>and them are Financial Audits and them are Financial Audits and performance - /c><00:20:41.320>
special performance Audits and some are special performance Audits and some
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.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- Today, there are 103 education audit reports for the committee's review.
- We have two this year for the audits that we perform.
- Well, as a former banker, I always looked at audits.
- That's what the audit is saying.
- There are, as Legislative Audit reviews and goes through their audit process, some are automatically
Summary:
The committee met to review education audit reports and adopted the minutes. Legislative Audit reported 103 education audits total, with 89 having no findings and 14 containing findings. The committee first heard from Camden Fairview School District, which had findings for spending operating funds on an end-of-year employee banquet and for unauthorized credit card charges. District officials said they had implemented stronger internal controls, stopped using the affected card, and would limit future events to comply with state law and constitutional requirements. Members questioned the district about prior practices, donated funds, and how teacher appreciation could continue without using operating funds; the report was filed as reviewed.
The committee then reviewed Forest City School District, which had a finding for spending $33,000 in operating funds on an off-campus end-of-year celebration and entertainment event. District representatives said the money came from a long-standing Pepsi-related donation fund, but acknowledged confusion over whether it should be treated as operational funds and said they would stop using it that way and provide training to staff and the board. Members discussed whether the funds were private donations or operating funds, the lack of a formal board vote, and whether the event was intended to recognize staff and growth; the report was filed as reviewed.
The committee also received notice of more serious findings that were referred to the prosecuting attorney and attorney general, including Conway School District for misuse of district funds and resources by former maintenance employees, Magnolia School District for undeposited activity funds, Westside School District for undocumented and personal credit card charges, and Boonville School District for paying a board member’s son in excess of the statutory limit without an approved exemption. The remaining eight reports with findings were filed en masse as reviewed, and the 89 reports with no findings were also filed en masse. The committee adjourned after noting that most districts reviewed had no findings.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- Well, as a former banker, I always looked at audits.
- Well, as a former banker, I always looked at audits.
- That's what the audit is saying.
- Were you all aware of that before this audit?
- There are, as Legislative Audit reviews and goes through their audit process, some are automatically
Summary:
The committee met to review education audit reports, beginning with approval of the minutes and then hearing several school districts with findings. Camden Fairview School District addressed two findings: use of operating funds for an end-of-year employee banquet and unauthorized credit card charges that resulted in a small loss. District officials said they had changed credit cards, increased monthly review and reconciliation, stopped using operating funds for off-campus celebrations, and would limit future meals and events to district business. Members questioned whether the prior administration was still involved, whether the charges were from an outside hacker, and how the district would continue teacher appreciation without violating state law.
Forest City School District then discussed a $33,000 off-campus staff celebration funded through what the district described as long-standing Pepsi-related funds. The district said it believed the money was discretionary private donation revenue, but audit staff said the funds were treated as operating funds because they were in a general fund account and subject to constitutional limits. The district said it would stop using the fund that way, provide staff and board training, and ensure future expenditures comply with the law. Members also asked about the lack of a formal board vote, the amount remaining in the account, and whether the event was meant to recognize staff growth and service.
The committee next reviewed additional findings: Conway School District’s former maintenance employees allegedly misused district funds and resources, with a separate investigative report still pending; Magnolia School District had undeposited activity funds totaling more than $21,000; Westside School District had about $9,500 in credit card charges that could not be substantiated, along with weak internal controls and some personal charges; and Boonville School District paid a board member’s son more than $5,000 for groundskeeping without the required exemption, which DESE later denied. The committee filed the reports as reviewed, including eight other findings not referred for prosecution and 89 audits with no findings, and then adjourned.
AZ
Transcript Highlights:
- shoot for about 170 audits per day, and we do about 2,000 audits per day.
- But members, when they go through, just again to that point, the audit process, once the audit is done
- their preliminary audit finding.
- for our risk-based audits.
- which go through the full audit.
Keywords:
funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages
Summary:
The committee first heard HB 2584, which would prohibit public funds from being used for genetic sequencing equipment made by companies owned or controlled by entities domiciled in a foreign adversary. The sponsor said the bill is intended to prevent sensitive genetic data from being sold or used against the United States. There was little public testimony, and the committee approved the bill on a 13-5 vote for a do pass recommendation.
Members then considered HB 2804, a rural development and housing tax credit bill that would let the Department of Housing allocate up to $2 million per year in credits for qualifying rural affordable housing projects, with the program set to expire in 2037. Supporters, including the sponsor, the mayor of Flagstaff, and housing investors and developers, said the credit would leverage federal LIHTC dollars, attract private capital, and help finance affordable housing for seniors, veterans, and low-income residents in rural Arizona. Opponents from the Arizona Free Enterprise Club argued state LIHTC programs are inefficient, costly, and hard to oversee. The committee passed the bill 13-4.
The committee also heard HB 2388, as amended, which appropriates $100,000 to the Arizona Commerce Authority to study the economic benefits of small modular reactors and data centers, with a report due by June 30, 2027. Supporters said the study could help Arizona plan for future energy and data-center growth, while opponents argued the agency already has other funding sources and should not receive additional money for the study. The amended bill passed 10-7.
After a presentation from Auditor General Lindsay Perry on county treasurer procedural reviews and the Santa Cruz County embezzlement case, the committee approved HB 2352, which provides $2,385,900 in FY 2029 for the Auditor General to continue county treasurer reviews, on an 11-7 vote. The committee then unanimously approved HB 2418, as amended, which directs $600,000 to be evenly distributed among five major incident task force counties and codifies the longstanding distribution practice. Finally, the committee took up HB 2499, the first of two ESA administration bills, which would appropriate $2.6 million and 12 FTEs to the Department of Education for ESA administration and oversight beginning in FY 2027; the bill drew extended debate about ESA growth, accountability, testing, and spending oversight, but the transcript cuts off before the final vote.
MN
Minnesota 2025 1st Special Session
Legislative Coordinating Commission 11/10/25
Minnesota House Floor Meeting
Transcript Highlights:
- <00:02:03.119>
done the LCC has a financial audit done the LCC has a financial audit done - , this clean audit possible.
- and that makes this audit possible, this clean<00:03:59.040>
audit <00:03:59.439>possible. - <00:05:10.320>
for uh quite a few different audits for uh quite a few different audits for - Uh so we got performing the audit.
WA
Washington 2025-2026 Regular Session
JLARC I-900 Subcommittee for SAO Performance Audits Nov 5th, 2025
JLARC I-900 Subcommittee for SAO Performance Audits
Transcript Highlights:
- My name is Emily Simber, and I was the lead on this audit.
- Other audits from the series include our audit on strategies to address special education staffing shortages
- , as well as two JLARC audits, one on service delivery and access.
- Overall, our audit had three main results.
- As mentioned earlier, JLARC published an audit in January.
Summary:
The JLARC I-900 Subcommittee heard a State Auditor’s Office performance audit on special education services, focused on comparing student needs, district identification practices, and funding. Auditors said Washington does not appear to under-identify any particular population for special education, though districts face ongoing challenges with identification, documentation, staffing shortages, and inconsistent referral tracking. They explained that their analysis used statistical models because the true prevalence of disabilities is unknown, and found Washington districts generally clustered near the national average, with little evidence that any demographic group was systematically under-identified.
The audit also found that special education funding has historically been insufficient, with districts collectively covering about $500 million in costs not paid by state or federal sources, and that districts spent about 26% more per student than they received in funding. Auditors noted recent legislative changes that removed the special education enrollment cap and changed the safety net process, but said it was too soon to assess their effects. Their recommendations to OSPI included clarifying what counts as an official special education referral, requiring districts to report referral data even when no evaluation follows, and ensuring the new statewide data system is developed with district input, training, and possibly a mandate for uniform use.
OSPI staff said they concurred with the report and appreciated the work of the auditor’s office and JLARC. During member questions, Representative Paulette raised concerns that the audit did not directly examine prevalence of specific disabilities, such as autism and dyslexia, in vulnerable populations or compare Washington’s identification practices to medical and peer-reviewed prevalence data. Auditors responded that medical prevalence is not known in a systematic way, that educational eligibility differs from medical diagnosis, and that the report’s conclusions should not be read as proving no populations are under- or over-identified. No public testimony was offered, and the meeting adjourned.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING Jan 9th, 2026
LEGISLATIVE JOINT AUDITING
Transcript Highlights:
- committees and the full Legislative Joint Audit Committee this month.
- The committee filed three audit reports and deferred one audit report that were brought before it.
- Did y'all catch this before, or was it when the audit happened?
- Audit does a tremendous job of putting this stuff together.
- I want to give audit credit: their auditors are great to work with.
KY
Kentucky 2026 Regular Session
Information Technology Oversight Committee (7-8-26)
Transcript Highlights:
- Leadcore was the procurement mechanism.
- how they got paid the $2.5 million and have submitted this next invoice is because they're the procurement
- Leadcore was the procurement mechanism.
- how they got paid the $2.5 million and have submitted this next invoice is because they're the procurement
Keywords:
Meeting Start 00:00:00
Kentucky Office of the Attorney General 00:01:18
LTS Kentucky Managed Technical Services LLC 00:13:41
Kentucky Wired Operations Company 00:34:20, 958, all
Summary:
The committee first approved the minutes from its May 21 and June 10 meetings, then heard testimony from the Kentucky Office of the Attorney General on the effect of HB 314 on the Kentucky Communications Network Authority (KCNA) board. The Attorney General’s representative said HB 314 changed KCNA’s structure and staffing, but did not alter the statutory duties of the board, which still include developing and implementing strategic plans, providing policy direction, monitoring results, and approving fiscal planning. He argued the board is not merely advisory, has operational and budget authority, and that actions taken outside board approval could be ultra vires and without effect. He also noted the board historically approved settlements and contracts, including matters involving Open Fiber, and said the removal of the executive director position reduced direct personnel control but did not eliminate the board’s broader oversight.
The committee then heard from representatives of Kentucky Managed Technical Services/LTS, who described a dispute over the Kentucky Wired network refresh and service-provider transition. They said the project agreement required a market test and acceptance of a proposal for both the network refresh and service-provider role, but that their proposals were rejected and the refresh work was later treated by the parties as a change order issue. They said some equipment worth about $3 million had been delivered, transferred, and paid for, while roughly $7 million in additional equipment was canceled by LTS but reportedly shipped to a KCNA warehouse and not paid for. They also said no refresh installation work has been performed, that they continue providing network maintenance to avoid service disruption, but believe the contract has expired and that there is no current agreement for ongoing service-provider work.
Committee members asked whether actions taken without board approval would be invalid, whether the board could alter or terminate contractor arrangements, whether the bond disclosures suggesting a successful contract extension were accurate, and what equipment had been purchased or remained in storage. LTS representatives said they would follow up with the committee on the financial delta between the contracted rate and the month-to-month billing they say has been in effect since the contract expired, and on an inventory of in-service equipment and end-of-life dates. They said they want a commercial resolution, but if no resolution is reached soon they may pursue the formal contractual dispute process, and identified September 1 as their stated target date for resolving the matter and completing the refresh.
KY
Kentucky 2026 Regular Session
Interim Joint Committee on Veterans, Military Affairs, & Public Protection.(6-17-26)
Veterans, Military Affairs, & Public Protection
Transcript Highlights:
- Matter for legislative consideration 2.B is that the General Assembly may wish to refer the HVAC procurement
- Assembly may wish to refer<00:15:07.280>
the <00:15:07.440>HVAC <00:15:07.839>procurement - <00:15:08.560>
and refer the HVAC procurement and refer the HVAC procurement and installation
KY
Kentucky 2025 Regular Session
Artificial Intelligence Task Force 2025 (8-14-25) - Reupload
Transcript Highlights:
- So again, then we'll procure long lead investments. They'll perform due diligence on the site.
- /c><00:15:35.120>
then <00:15:35.279>we'll <00:15:35.680>uh <00:15:35.839>procure - <00:15:36.160>
long So again, then we'll uh procure long So again, then we'll uh procure long
Keywords:
Meeting Start - 00:00
Roll Call – 00:15
Approval of Minutes of the July 15, 2025, Meeting 00:55
Helping Power Kentucky’s Growth – 01:25
Powering and Deploying AI – 41:00
Fueling America’s Intelligence – 56:12
Adjournment – 01:10:37, 958, all
Summary:
The Artificial Intelligence Task Force met with a quorum, adopted prior meeting minutes, and then focused on energy policy and economic development as they relate to AI and data centers. John Bevington of LG&E and KU, introduced by Caroline Clark of LG&E/KU and PPL, described the utility’s Kentucky-only service territory, vertically integrated system, 1.3 million customers, and about 7.5 gigawatts of generating capacity. He said the company has supported 76 Kentucky projects in 2024 totaling about $3 billion in announced investment and roughly 3,000 jobs, with a large share of statewide announcements occurring in its service area.
Bevington said LG&E and KU’s current project pipeline is unusually strong, totaling about 170 projects and 8.5 gigawatts of requested power, with data centers accounting for about two-thirds of that demand. He broke the pipeline into existing customer expansions, new-to-Kentucky projects, and 20 data center projects representing about 5.6 gigawatts of potential load. He highlighted a Louisville data center project by PO Development Company and Powerhouse Data Centers that has announced a 400-megawatt facility and may expand to 525 megawatts, estimating that such a project could represent about $4 billion in investment. He also explained that large data centers generally must locate near transmission lines and that utilities must conduct studies, order long-lead equipment, and secure reimbursement commitments before proceeding so other customers are not harmed.
Members asked about how Kentucky compares with other states, the size of data center projects, and whether regulatory reform is needed. Bevington said the 20 projects reflect current Kentucky interest, which he attributed in part to the state’s sales tax exemption for data centers, and noted that states like Ohio have had similar incentives for years. In response to questions from Senator Thomas, he confirmed that data centers can vary in size and said the state should have a regulatory environment that supports economic development, while emphasizing that the benefits would flow to the state, local communities, and schools rather than just the utility. He also cited national and regional data suggesting data centers generate indirect jobs and tax revenue, and said LG&E and KU are investing in transmission, reliability, solar, and gas generation projects, including proposed additional 645-megawatt natural gas units and other system upgrades, to meet expected demand.
NH
New Hampshire 2025 Regular Session
House Finance Division III (03/12/2025)
Transcript Highlights:
- We are looking to procure expert services. right now so I'd like to understand right now so I'd like
- If we go past 6, I think that's a House rule that the speaker or somebody can procure food. and everyone
- speaker or that's a house rule that the speaker or somebody<01:11:59.880>
can <01:12:00.159>procure if <01:12:01.080>we <01:12:01.280>go <01:12:01.600>past Somebody can procure
Summary:
The working session focused on the New Hampshire Prescription Drug Affordability Board’s budget request and its recent work. Early discussion centered on a technical question about a statutory dedicated fund for donations: members asked why the budget did not show a line item for accepting donations, and DHHS CFO Nathan White explained that the statute already authorizes the fund, but because no revenue has been received yet, it does not appear in the budget. He said any future donations would go through the normal process under RSA 14:30-a, with fiscal committee and Governor and Council approval and a memo to the Department of Revenue Administration. The chair clarified that the account was not a prerequisite to soliciting donations, and White said the fund would supplement, not replace, General Fund support.
Kirk Williamson, the board’s executive director, then presented the board’s mission and budget. He said the governor’s budget provides about $256,500 in the first year and slightly more in the second, all General Funds, and that the board had distributed a technical amendment to continue the executive director position. He described the board’s role as analyzing prescription drug costs, identifying savings opportunities, monitoring market trends, promoting transparency, and making recommendations to the legislature and public payers. He also emphasized that the board operates publicly, with live-streamed meetings and a stakeholder advisory council that includes unions, state agencies, Medicaid, corrections, higher education, and other stakeholders.
A major topic was the board’s estimate of $6 million in potential savings, based on Medicare’s newly negotiated prices for 10 drugs. Williamson explained that the board used those federal negotiated prices as a benchmark to estimate what New Hampshire public payers might be missing by not having similar leverage, and said the board is trying to build evidence for future recommendations rather than directly setting prices. Members asked how those potential savings could become actual savings, and Williamson said the board is sharing findings through its advisory council and feedback loops, though it has not yet sent a formal recommendation letter to specific purchasers. He also discussed the difference between pharmacy-benefit spending, which relies heavily on PBM-negotiated rebates, and medical-benefit spending, which is administered differently and is being added to the board’s next report.
Williamson highlighted other work, including a model on Humira and a pending legislative effort to improve biosimilar competition, plus a proposed state-backed pharmacy savings card that would be no cost to the state and could save users about $240 per prescription based on Connecticut’s experience. No votes were taken during the session.
HI
Transcript Highlights:
- Do you have any kind of system in place for performance audits? Performance audits.
- Well, management audit, sure.
- for performance audits? for performance audits? Performance<00:25:01.360>
audits. - Well management Performance audits. Well management audit.<00:25:03.520>
Sure. - /management audit?
Summary:
The House Committee on Higher Education heard several Senate concurrent resolutions related to University of Hawaiʻi programs, audits, and workforce development. Testimony on SCR 50, which urged establishment of a Bachelor of Science in Nursing program at the Maui campus, was strongly supportive, with witnesses citing the state’s nursing shortage and Maui’s acute physician and nurse shortages. The committee later recommended passage with a technical HD1 amendment, and the measure was adopted unanimously by the members present.
The committee also heard SCR 137, SCR 138, and SCR 142, all involving proposed audits. SCR 137 sought a performance audit of the University of Hawaiʻi Foundation; the Foundation opposed it, and the chair recommended deferral after noting the legislative auditor’s view that the office lacks jurisdiction over the private nonprofit. SCR 138 proposed a management and performance audit of the Office of the Vice President for Academic Strategy, and SCR 142 proposed an audit of the UH Mānoa athletics department. UH representatives provided comments on both, with athletics explaining existing NCAA-required financial audits, internal performance evaluations, and a strategic plan that includes self-review. The committee ultimately recommended passage of SCR 138 and SCR 142 with technical HD1 amendments.
For SCR 192, which proposed a veterinary medicine expansion working group, UH and other witnesses discussed the idea of exploring a Doctor of Veterinary Medicine program, but the chair said a community college is not the appropriate venue for a doctoral program. The committee recommended substantial HD1 changes removing Windward Community College from the title and shifting the effort to the UH system level, adding the UH president or designee and a Hilo campus representative to the working group; the amended resolution was adopted. The committee also heard SCR 193, calling for community colleges to identify bachelor’s degree and workforce pathways aligned with regional needs, and SCR 203, which sought exploration of an Alzheimer’s disease research center and federal funding requirements; both drew supportive comments and no opposition. The meeting recessed briefly for lack of quorum, then reconvened for decision-making and adopted the chair’s recommendations on the measures considered.
TX
Transcript Highlights:
- I transitioned from auditing schools in my early career to working directly inside schools, using my
- from the state through the School Action Fund, there was a list of already vendors that were under procurement
- But the vendors that are on the procurement list have gone above and beyond, so no complaints about them
- and currently we're working with the Lending Agenda, and those were all peer-reviewed through the procurement
NH
New Hampshire 2025 Regular Session
Joint Legislative Performance Audit Oversight Committee (11/07/2025)
Transcript Highlights:
- audits on the 10-year list.
- audit supervisor.
- <00:30:53.120>
we've followup on all these audits we've followup on all these audits we've - Good work. aware of the previous audit. And I think aware of the previous audit.
- really looked at any of these audits. really looked at any of these audits.
Summary:
The committee first approved the minutes from its October 3 meeting unanimously. It then reviewed follow-up status on prior performance audits, beginning with the Department of Corrections’ sex offender treatment program. DOC said all audit items from the 2016 review were resolved except one related to tracking benchmarks, progress, and recidivism. Officials explained that a new offender management system, Chorus, was recently implemented but has had rollout problems affecting operations, including restitution checks, and that they hope the system will be stable enough within about six months to begin tracking the needed metrics. Members asked about treatment inside prison and after release; DOC described in-prison treatment, parole aftercare, probation and parole oversight, administrative restrictions, and reassessment if conditions are not met.
The committee next heard from OPLC on the Real Estate Commission audit. OPLC reported that all but one finding is substantially or fully resolved, with the remaining issue involving review of applicants’ adverse financial history and liabilities. The delay is tied to ongoing rulemaking, and OPLC said the commission is amending its criteria and integrating universal application procedures into board rules. The office estimated substantive completion by March 2027, with rule filing expected sooner. The committee then took up the Board of Pharmacy audit, where OPLC said most findings remain partially resolved because the board is in the middle of a major rule overhaul and a new licensing software project. Officials described a shift toward a compliance bureau and more routine, risk-informed inspections, rather than inspections driven only by complaints, and said updated manuals and forms will follow the new rules and technology.
Finally, the Legislative Budget Assistant reported on ongoing audits. For special education, staff said they are writing the report, have 25 completed observations, and have expanded to 70 identified observations, with a full draft expected in the first quarter of 2026 and a final report by summer 2026. For education freedom accounts, 40 observations have been identified, 15 finalized, and a draft is expected by midspring with a fiscal committee presentation in summer. For the Doorway program, the audit plan was finalized with DHHS help, financial activity was isolated, fieldwork is expected to finish by Thanksgiving, and a draft report is planned for January or February 2026, with a final report by March or April 2026. The committee discussed scheduling its next meeting for February 6 at 10 a.m. and emphasized the value of follow-up on older audits; the meeting adjourned after members agreed the follow-up process should continue.