Video & Transcript Research : 'auditable materials'
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MN
Minnesota 2025 1st Special Session
Committee on State and Local Government - 03/14/25
State and Local Government
Transcript Highlights:
- Studies by the University of Chicago, MIT, Utah State University, and the Center for Audit Quality all
- Studies by the University of Chicago, MIT, Utah State University, and the Center for Audit Quality all
- 4,200 nonprofits requiring annual audits 4,200 nonprofits requiring annual audits the<00:31:52.440
- Everyone's trying to help out their grandkids, school district—they don't have time to get their audit
- they don't have time to get their audit they don't have time to get their audit in<00:35:28.680>
MA
Massachusetts 2025-2026 Regular Session
Senate Session (Full Formal with Calendar) Jun 21st, 2026 at 01:00 pm
Massachusetts Senate Floor Meeting
Transcript Highlights:
- Tarr, post-election audits for all statewide elections.
- pursuant to a set of criteria that are established in statute, and those audits can be done in no more
- President, this amendment would simply expand the use of those election audits, the requirement of those
- pursuant to a set of criteria that are established in statute, and those audits can be done in no more
- President, this amendment would simply expand the use of those election audits, the requirement of those
Summary:
The Senate considered a campaign finance and ballot question transparency bill, taking up a series of amendments. Several amendments offered by Senator Tarr were rejected, including proposals on safety-based redactions, standardized valuation/liability reporting, higher contribution limits, municipal ballot question reporting, tax-exempt entities in ballot campaigns, and post-election audits for all statewide elections. Amendments by Senators Rausch and DiDomenico were adopted, including late contribution reporting and retroactive reporting with an emergency preamble. Senator Feingold’s amendment to prohibit pay-per-signature arrangements for petition gathering was also adopted after a roll call vote. The bill, Senate No. 2898, An Act improving campaign finance reporting by state ballot question committees, was then passed to be engrossed by a 38-0 vote.
The Senate next took up Senate No. 2903, An Act honoring Blue Star families, which would provide specialty license plates at no charge to the parent, child, or spouse of a law enforcement officer killed in the line of duty. Senators spoke in support, emphasizing the sacrifice of officers and their families, including the recent funeral of Officer Stephen LaPorteur. The bill was ordered to a third reading and then passed to be engrossed by a 38-0 vote.
The chamber also approved several committee extension orders. These extended deadlines for the Committees on Aging and Independence, Education, Public Service, and Economic Development and Emerging Technologies, with members noting the limited number of bills and the need for additional time to complete review, cost analysis, or respond to commission reports. The Senate then adopted an order to meet again the following Tuesday at 11 a.m., dispensed with printing a calendar, and adjourned in memory of Stuart H. Altman.
MS
Mississippi 2026 Regular Session
MS House Floor - 15 April, 2026; 1:00 PM
Mississippi House Floor Meeting
Transcript Highlights:
- The complete absence of any monitoring and audit requirements in House Bill 1648 is fatal to this proposed
- governor just told you himself when he vetoed this particular bill that it was no oversight, no auditing
- So, gentlemen, in the veto message, there was some talk about there was no monitoring, no audit.
- Is that—I want to be sure ...no audit. Is that—I want to be sure now, is this that same project?
- and I believe there were some misspoken words on saying that we weren't following procedures and audits
Keywords:
commendation, sports, team achievement, high school, state championship, suffrage, restoration of voting rights, conviction, probation, law-abiding citizen, congressional term limits, constitutional amendments, Article V, state resolution, political reform, Jackson State University, Veterans Memorial Stadium, economic growth, property tax, multi-purpose facility
FL
Transcript Highlights:
- And why this is important is we can do a 100% pre-certification audit of every race from president to
- You had mentioned the pre-certification audit.
- And can you tell us how many counties already are doing the pre-certification audits?
- I can get you the exact number of counties that are currently using the auditing system.
- And so if we're going to go to 100 percent pre-audit certification, we want to make sure that all the
Summary:
The Senate Committee on Ethics and Elections met with a quorum present and heard a presentation from the Florida Commission on Ethics on several proposed legislative changes. The commission asked for changes to the Whistleblower Act to better cover ethics complaints, a public records exemption for commissioners’ and staff members’ sensitive personal information, an expanded gift-disclosure family definition to include foster relationships, and a first-time waiver of fines for late financial disclosure filers. Staff also requested technical fixes, including treating a timely postmarked appeal as filed on time, clarifying Form 6 filing requirements for appointees to elected seats, extending ethics-training requirements to municipal appointees filling unexpired terms, and clarifying where Form 10 gift disclosures are filed. Commission staff reported high electronic filing compliance rates, the rollout of automated fines, and an average of 92 days for completed preliminary investigations in 2025. They also updated the committee on two federal court challenges involving the in-office lobbying ban and the Form 6 requirement for elected municipal officers.
The committee then heard from Secretary of State Cord Byrd, who outlined preparations for the 2026 election cycle and several policy proposals. He discussed work with new supervisors of elections, ongoing election-crimes enforcement, cooperation with federal agencies on citizenship verification, and data-sharing agreements with other states. Byrd also proposed a statewide pre-certification audit system with grants for smaller counties, a more streamlined process for checking voter citizenship status after registration, and a modernization fix for voter records affected by randomized driver’s license numbers. Members asked about special elections, election-crimes investigations, returning-citizen voting determinations, chain-of-custody procedures, and interstate data-sharing agreements. Byrd said special election timing is controlled by the governor, the elections-crimes office investigates but does not arrest, returning-citizen applications are resolved within 90 days, and he is confident in current chain-of-custody practices.
The committee also considered gubernatorial nominations. By unanimous vote, members approved a block of nominees, then separately took up Joshua Kellum’s nomination to the Fish and Wildlife Conservation Commission. The committee heard sworn public testimony from Robin Blevins, who urged rejection of Kellum’s appointment and criticized his background and past involvement in FWC-related advocacy. After brief discussion, the committee voted unanimously to approve Kellum’s nomination as well.
MN
Minnesota 2025-2026 Regular Session
House Floor Session Mar 10th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- Over 14 years, I've been on the Legislative Audit Commission, and there's been a lot of great work.
- Every year, the nonpartisan Office of the Legislative Auditor (OLA) conducts financial audits of state
- Worth of grain in a year would be subject to a review or audit done by a certified public accountant.
- I understand the difficulty with getting the CPAs and the audits done.
- Amount of money that can be reviewed, but not audited, by an auditor.
MN
Transcript Highlights:
- And so we'll cover those materials starting off with the annual report. overview of the um tax venture
- Um and so we'll cover those materials<00:02:39.519>
starting <00:02:39.760>off <00:02:39.920 - >
with <00:02:40.080>the <00:02:40.239>annual materials starting off with the annual - materials starting off with the annual report.
- <00:53:26.000>
used system as well as to the material used system as well as to the material
WY
Transcript Highlights:
- These reports are to be posted online by the Department of Audit by December 31st of each year.
- posted online by the department of audit posted online by the department of audit by<00:09:51.680
- due to the department of audit. due to the department of audit. on<00:10:11.360>
page <00: - Since I began department of audit.
- Justin Chavis, Director of the Department of Audit.
Keywords:
audit, transparency, government reporting, accountability, public access, firearm rights, restoration of rights, criminal justice, felony convictions, Wyoming law, artificial intelligence, social scoring, biometric data, privacy rights, government regulation, foreign censorship, digital innovation, constitutional rights, Wyoming GRANITE Act, extraterritorial laws
NY
Transcript Highlights:
- Requires that the Medicaid Inspector General comply with standards relating to the audit and review of
- Requires that Medicaid Inspector General to comply with standards relating to the audit and review of
- , and fraud detection to conduct a comprehensive audit of state government programs receiving state funds
- Requires the auditing firm to report fraud, abuse, or other unlawful conduct to appropriate law enforcement
- Requires the audit to be made publicly available. Any questions or comments? Mr. Chair.
Summary:
The Senate Finance Committee, chaired for the day by Senator John Liu, took up a long agenda of bills covering labor and benefits, corrections, health, taxation, government transparency, and public services. Early measures included increasing short-term disability benefits, adjusting a poverty-level-related earned income disregard, expanding correctional health staffing review, and authorizing the Inspector General to investigate sexual assault complaints in correctional facilities; each of these advanced to the floor. The committee also advanced bills on ovarian cancer screening access, retirement system membership changes, a trail stewardship program, live agency representative access, FOIL/open meetings fee awards, a Harriman campus development plan, court data reporting, educator conventions, park water testing, an energy storage tax abatement, a Native American Affairs office, adult changing tables in public facilities, Medicaid Inspector General audit standards, remote training certification for agency personnel, newborn Gaucher disease testing, electronic self-exclusion requests for gambling, and child daycare inspections and opioid antagonist requirements.
Several bills drew discussion. The prescription drug transparency bill (Print 488A) prompted questions about possible overlap with federal Hatch-Waxman/FTC oversight and whether a New York notice requirement could slow generic-drug settlements; sponsors and staff said it was intended as a supplemental transparency measure for consumers. The court reporting bill (Print 1849A) raised concerns about mandates on local governments, but supporters said it mainly required OCA to compile data in one format. The Medicaid local-share phaseout bill (Print 5519) generated the most debate, with supporters arguing it would provide major property tax relief and should be addressed in the budget, while opponents emphasized the need to curb Medicaid fraud, waste, and abuse first.
Two major fiscal oversight proposals were defeated. Print 8661, which would have required the Comptroller to hire an independent private auditing firm to review state-funded programs for fraud and abuse, was opposed despite support from some members who argued outside auditing was overdue; it failed by one vote. Print 5519 was also ultimately defeated after a recount confirmed it lacked the required majority of the full 22-member committee. Most other bills were approved and sent either to the floor or, in the case of the drug transparency bill, to the Rules Committee.
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Mar 11th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- So what auditing processes do we currently have to be able to ensure the proper oversight and if someone
Bills:
SCR17, SB2104, SB2155, SB1428, SB1250, SB1651, SB1794, SB444, SB1061, SB1327, SB1425, SB1455, SB1458, SB1460, SB1480, SB1530, SB1543, SB1555, SB1593, SB1209, SB1730, SB1733, SB1769, SB1805, SB2069, SB2095, SB1503
Keywords:
trusts, Oklahoma Uniform Trust Code, trust administration, trustee, beneficiary, qualified beneficiary, nonjudicial settlement agreement, trust accounting, fiduciary duty, forfeiture clause, no-contest clause, in terrorem clause, certification of trust, trust property, district court jurisdiction, venue, surcharge trustee, trust protector, trust advisor, principal distribution
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Mar 11th, 2026 at 09:00 am
Oklahoma Senate Floor Meeting
Transcript Highlights:
- How many examples of these types of materials do you have that have made it into school libraries?
- The Bible has been mentioned here several times today regarding sexually explicit material.
- Pornographic explicit material. That I was embarrassed to even open the book.
- I've never opened up the Bible. and saw explicit nudity or pornographic material in the Bible.
- Where the students can get these materials.
Bills:
SCR17, SB2104, SB2155, SB1428, SB1250, SB1651, SB1794, SB444, SB1061, SB1327, SB1425, SB1455, SB1458, SB1460, SB1480, SB1530, SB1543, SB1555, SB1593, SB1209, SB1730, SB1733, SB1769, SB1805, SB2069, SB2095, SB1503
Keywords:
trusts, Oklahoma Uniform Trust Code, trust administration, trustee, beneficiary, qualified beneficiary, nonjudicial settlement agreement, trust accounting, fiduciary duty, forfeiture clause, no-contest clause, in terrorem clause, certification of trust, trust property, district court jurisdiction, venue, surcharge trustee, trust protector, trust advisor, principal distribution
NV
Bills:
AB6, AB102, AB131, AB212, AB213, AB220, AB259, AB282, AB376, AB396, AB479, AB503, AB570, AB572, AB574, AB576, AB593, SB185, SB207, SB507, AB6
Keywords:
fetal alcohol spectrum disorder, FASD, prenatal alcohol exposure, children's health, developmental disability, early intervention, treatment assistance, Aging and Disability Services Division, Department of Health and Human Services, Autism Treatment Assistance Program, public health, parent education, evidence-based treatment, Nevada NRS 427A, disability services, behavioral health, emergency medical services, ambulance, licensing, health district
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 3 on Education Finance Apr 29th, 2026
Transcript Highlights:
- We believe that will improve the audit findings.
- Does anybody know if we're auditing all three programs?
- And the auditing, is there any?
- Does anybody know if we're auditing all three programs?
- And the auditing, is there any?
Summary:
The committee heard testimony on three education budget items: the Expanded Learning Opportunities Program (ELOP), differentiated assistance/statewide system of support, and universal school meals plus kitchen infrastructure grants. For ELOP, the Department of Finance described the Governor’s proposal to provide $4.7 billion ongoing Proposition 98 funding and $62.4 million to set a minimum Tier 2 rate of $1,800 per pupil. The LAO recommended instead fixing the Tier 2 rate at $1,579, and committee members questioned how the rate was determined, how much funding is actually spent, and whether overlapping funding from ELOP, ACEs, and 21st Century programs is being tracked. CDE said ELOP is showing positive attendance and math outcomes, but some requested data will not be available until mid-2027; members also raised concerns about double-funding, transparency, and whether middle and high school students are being equitably served.
On differentiated assistance, CCEE outlined the statewide system of support and the various tiers of universal, targeted, supplemental, and intensive assistance. Finance explained the Governor’s proposal to replace the current DA structure with a more stable universal and targeted assistance model, funded at $131.9 million ongoing, with a three-year support cycle aligned to LCAP and ESSA timelines and broader State Board authority to revise eligibility criteria. The LAO objected to considering the proposal before the State Board finalizes the new performance criteria, and committee members expressed concern that moving to a three-year cycle could delay support for LEAs that newly fall into need mid-cycle. There was also discussion about whether the proposal would weaken subgroup-based equity guardrails or give the State Board too much discretion over who qualifies for support.
For school meals and kitchen infrastructure, Finance proposed $1.8 billion ongoing for universal meals and an additional $100 million ongoing plus $100 million one-time for a fourth round of kitchen infrastructure and training grants. The LAO recommended rejecting the new kitchen grant round because prior rounds are still being spent and the unmet need is not yet clear. CDE said prior investments have improved meal participation, efficiency, and menu variety, but many schools still lack the facilities for scratch cooking and face construction, electrical, and procurement barriers. Members asked for more data on how prior grants were used, which schools are benefiting, and whether funds could also support lower-cost food access strategies such as pantries, while noting federal restrictions on some meal-service innovations.
MN
Minnesota 2025 1st Special Session
Conference Committee on SF3045 5/19/25
Transcript Highlights:
- The next provision increases the auditing threshold for an annual audit to $1 million for towns that
- The next provision increases the auditing threshold for an annual audit to $1 million for towns that
- threshold uh for an annual auditing threshold uh for an annual audit<00:18:23.440>
to <00:18:23.840 - to $1 million for towns that audit to $1 million for towns that combine<00:18:26.080>
the <00: - <00:19:14.480>
threshold increases the annual auditing threshold increases the annual auditing
NH
Transcript Highlights:
- You have where fiscal year 24 audited revenue ended up, what fiscal year 25 plan looks like, and then
- You have where fiscal year 24 audited revenue ended up, what fiscal year 25 plan looks like, and then
- You have where fiscal year 24 audited revenue ended up, what fiscal year 25 plan looks like, and then
- Um, any issues with labor and material shortages for building these houses?
- Um, but clearly yes, there's going to be issues in terms of materials and costs and availability.
HI
Transcript Highlights:
- Not only do we need a financial audit, you know, we have DLNR.
- not only do we need a financial audit not only do we need a financial audit you<01:18:11.400>
- Do you want to designate it as a financial audit? I believe the testimony was...
- I'm open to actually replacing 'forensic' with 'management performance and financial audit.'
- 01:51:30.440>
is <01:51:30.599>there <01:51:30.760>any audit is there any audit
Summary:
The Committee on Public Safety met on March 21, 2025, and heard several resolutions related to corrections, emergency preparedness, and wildfire risk. Early items included HCR 62/HR 57 on flying the National League of Families POW/MIA flag year-round at the state Capitol, for which no one testified, and HCR 154/HR 49, which would request a comprehensive forensic audit of DCR and DAGS spending tied to planning and building a new jail to replace the Ahu Community Correctional Center. The ACLU strongly supported the audit, arguing that the state has spent millions on jail planning over many years without clear accounting, that a new jail is unnecessary and fiscally irresponsible, and that public-private partnership arrangements could reduce transparency. Committee members questioned the use of the term “forensic,” the age of some cited allegations, and whether the auditor could instead conduct another type of audit; the ACLU said it was open to other audit language and offered to help compile background materials. No vote was taken in the portion provided.
The committee also heard HCR 63, asking DCR to provide separate clinical counseling services for correctional staff, with one supporter, and HCR 23, which asks DCR to include circuit and district court facilities in planning the new Ahu Community Correctional Center and to establish a release procedure that avoids releasing detainees into residential communities or public spaces. DCR Director Johnson said the department supported the intent of HCR 23 and had discussed it with the Chief Justice and court administrator, adding that one multi-purpose courtroom could handle both district and circuit proceedings. The chair then moved on without further discussion.
A major portion of the meeting focused on HCR 37, which asks HEMA to work with other agencies on outreach and preparedness for kūpuna. Testifiers from the Pearl City Neighborhood Board, AARP Hawaii, and the Hawaii Council of Community Associations supported the measure, citing the vulnerability of older adults and people with disabilities during disasters, lessons from the Lahaina fires, and the need for clear evacuation plans, siren reliability, and better coordination with care homes and condominium associations. Several speakers described local preparedness efforts and concerns about gaps in communication and implementation. The committee also discussed HCR 69/HR 62 on creating a vegetation management working group to reduce wildfire risk; the Division of Consumer Advocacy supported it, with testimony describing dangerous incidents involving vines and bamboo contacting electrical lines and causing sparking and a utility pole fire. The meeting ended with testimony and questions continuing on that topic, and no final committee action was shown in the excerpt.
NH
New Hampshire 2025 Regular Session
Senate Election Law and Municipal Affairs (03/25/2025)
Election Law and Municipal Affairs
Transcript Highlights:
- I'm also the prime sponsor on House Bill 261, relative to election audits.
- Currently the law stipulates that that audit has to occur before the recount.
- 261 um relative to election audits. 261 um relative to election audits.
- <01:02:35.760>
has the law stipulates that that audit has the law stipulates that that audit - Uh the top of the ballot audits towns.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Ways and Means Jun 21st, 2026 at 12:00 pm
Joint Committee on Ways and Means
Transcript Highlights:
- innovation, career pathways, or other programs, so that students have access to the industry-recognized materials
- and supports to address pandemic learning loss, mental health services, high-quality instructional materials
- Funding to create a healthy and sustainable schools office to conduct energy audits at our schools, many
- this investment over time, in districts with this strategy combined with high-quality curriculum material
Summary:
The hearing focused on House Bill 55, the governor’s FY25 supplemental budget proposal to spend about $1.3 billion in surplus Fair Share revenue. House and Senate chairs framed the bill as a one-time opportunity to invest fairly in education and transportation, while also noting the need to protect the state’s long-term fiscal balance. Administration officials said the proposal should be considered alongside the FY26 budget and related bills, since the governor’s broader Fair Share plan aims for roughly an even split between education and transportation over time.
Secretary of Administration and Finance Matthew Gorzkowicz, Transportation Secretary Monica Tibbits-Nutt, and Education Secretary Patrick Tutwiler outlined the administration’s priorities. Transportation funding would go mainly to the MBTA and related reserves, including money for the Federal Transit Administration reserve, MBTA stabilization reserve, low-income fares, winter resilience, RTA workforce support, MassDOT workforce and project delivery, and micro-transit grants. Education funding would support universal preschool expansion, early education and care capacity, early literacy tutoring, adult basic education and ESOL, early college and career technical education, MyCAP expansion, and special education circuit breaker funding. The administration emphasized that many of these investments are one-time or multi-year measures designed to address current needs without creating unsustainable recurring costs.
Committee members raised concerns about regional equity, especially the large share of transportation money going to the MBTA versus regional transit authorities and rural areas. Several members asked for more detail on how the proposal would benefit Western Massachusetts and other non-MBTA regions, and whether micro-transit and Chapter 90-related investments would be sufficient. Education questions focused on special education reimbursement shortfalls, federal funding cuts to school districts, and how CTE and vocational investments would align students with workforce needs. The administration said it would provide additional data on MBTA versus RTA investment and explained that the special education circuit breaker and transportation reimbursement changes were intended to improve predictability and relief for districts.
After the administration panel, Jessica Tang of AFT Massachusetts testified in support of using Fair Share funds to protect public education amid federal uncertainty and cuts. She argued that schools are facing a fiscal cliff, that vulnerable students would be hit hardest by funding losses, and that the Fair Share revenue should be used to preserve services and support students’ needs.
CA
California 2025-2026 Regular Session
Assembly Budget Committee Jun 25th, 2025
Transcript Highlights:
- Highway Patrol and the Internet Crimes Against Children task forces to address child sexual abuse material
- Highway Patrol and the Internet Crimes Against Children task forces to address child sexual abuse material
- Highway Patrol and the Internet Crimes Against Children task forces to address child sexual abuse material
- incentives for counties to actually comply with BSEC recommendations and directives found through audits
Summary:
The Assembly Budget Committee held an informational hearing on the final three-party budget agreement and related trailer bills, with the Department of Finance outlining the major budget bill and omnibus measures. Finance described a package built around balancing the state budget amid economic uncertainty, preserving core health and safety-net programs, and making significant ongoing reductions in some state programs. The budget bill included major items such as shifting $1 billion from the General Fund to the Greenhouse Gas Reduction Fund for Cal Fire, funding universal transitional kindergarten, deferring some UC and CSU funding, supporting foster care and homelessness programs, providing Proposition 36 implementation funding, and achieving Medi-Cal savings through changes to benefits and eligibility. The committee also heard that votes on the budget bills were expected later in the week and the following Monday.
Finance then walked through the trailer bills, including health, human services, early learning, education, resources, energy, transportation, labor, housing, tax, public safety, courts, general government, cannabis, and energy-related measures. Notable provisions included a Medi-Cal enrollment freeze for certain adults, new premiums and benefit changes for some immigrants, child care COLA changes, education funding for literacy, teacher support, universal meals, and community college student support, as well as resource and climate measures affecting Cal Fire staffing and energy permitting. The housing trailer bill drew the most discussion, with provisions on CEQA streamlining, a vehicle miles traveled mitigation banking program, a renters’ credit trigger, and a six-year moratorium on new residential building standards. Members also discussed a film tax credit expansion, cannabis enforcement funding, a tribal police pilot program, and changes to tax policy, including military retirement income exclusions and wildfire settlement payment exclusions.
Committee members largely praised the staff and the budget process, but several raised concerns and asked detailed questions, especially about the housing trailer bill’s new wage standards, tribal consultation provisions, and possible effects on prevailing wage protections. Finance explained that the housing language was intended to set wage floors for market-rate projects receiving CEQA streamlining, with different county-based tiers and a notwithstanding clause preserving existing prevailing wage laws. Members also questioned the size and timing of funding for the Children and Youth Behavioral Health Initiative, Clean Cars for All, Proposition 36, and the film tax credit expansion. Other members highlighted support for public safety, veterans’ tax relief, child care providers, housing production, and higher education, while some expressed concern that the budget’s policy changes were being negotiated too quickly or without enough stakeholder input.
TX
Texas 89th Regular
Appropriations - S/C on Article III Feb 25th, 2025
Appropriations - S/C on Article III
Transcript Highlights:
- If you would, please turn your attention to page 1 of the materials provided.
- for example, we have a specific area of strength around the development and testing of advanced. materials
- like hypersonic materials and so we so we focus. resources on being able to amplify what we can do there
- components. is responsible for the centralized functions that you see listed, including things like audit
NH