Transcript Highlights:

• I was one of the audit directors on the audit, along with Mark Mat.
• audits.
• audits.
• audit or that audit realize we see this audit or that audit um<00:57:44.319> I've<00:57:44.480
• <01:15:15.280> look an audit works I mean our audits look an audit works I mean our audits

Bills: HF1060, HF1062

Keywords: sports facilities, Minnesota, legislative commission, financial oversight, accountability, HF1062, driver and vehicle systems oversight committee, MNLARS, VTRS, vehicle title and registration system, driver's license system, Minnesota Department of Public Safety, MN.IT, legislative oversight, transportation finance, state government, committee repeal, sunset provision, information technology audit, vehicle registration

Transcript Highlights:

• Why not conduct the audit? Why not conduct the audit, allow the audit to be conducted? Why not?
• an audit.
• the audit topics, no involvement in reviewing the audit, and not signing the audit report.
• But they are supposed to communicate that with the management of the audit entity, those charged with
• I would find another manager for that audit. I would find another manager for that audit.

Keywords: 995, all

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• Well, management audit, sure.
• Well management Performance audits. Well management audit.<00:25:03.520> Sure.
• /management audit?
• > nature versus a performance/management nature versus a performance/management audit.<00:28:31.279><
• c> the a management audit conducted of the a management audit conducted of the athletic<00:28:43.600

Keywords: 910, house, all

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.

Transcript Highlights:

• audits on the 10-year list.
• were running our old offender management were running our old offender management system,<00:02:
• audit supervisor.
• 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.

Keywords: 1189, house, all

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.

Transcript Highlights:

• standards as well as Government Auditing Standards, and it also indicates that management is ultimately
• Our senior manager, Kimberly Bisson, was responsible for managing the audit.
• I’d like to thank the Lottery Commission management and staff for their assistance during the audit.
• Kimberly Bisson, senior manager with our office, was the in-charge manager on the audit, and she will
• We conducted this performance audit in accordance with government auditing standards.

Keywords: 928, house, all

Summary: The Fiscal Committee met on January 30, 2025, and first organized itself by electing Senator Jim Gray as vice chair, electing Representative F as clerk, appointing Michael Caine as legislative budget assistant, and adopting the committee’s rules and procedures. The committee also adopted an amendment to the rules allowing audits to be automatically released to the public once placed on the Fiscal Committee agenda, with members discussing that the change would improve transparency and reduce paper handling. The minutes from the November 15, 2024 meeting were approved, with members who were absent abstaining. The committee then worked through a consent calendar and several individual items. It removed or noted withdrawals on a few items, including item 25004 for further discussion, item 25016 withdrawn by the Department of Education, item 257 removed by Representative F, and item 25001 removed under Tab 4. Item 25004, concerning the newborn screening program, prompted testimony from the Department of Health and Human Services explaining that the program is mandatory with an opt-out provision; officials said 99.2% of newborns were screened in 2023, meaning the opt-out rate was under 1%. The committee also approved item 25007, related to DHHS community health workers and telework policy, after hearing that the workers are not placed in schools and that DHHS follows statewide telework policy. On the regular calendar, the committee approved a Department of Administrative Services request to extend the release date for fiscal year 2024 numbers to March 31, and approved a Department of Fish and Game item. It also approved winter maintenance funding for the Department of Transportation after hearing that the $5.7 million request might not last through the winter if additional storms occur; DOT said even a small storm can cost more than $1 million and that crews are dispatched based on road conditions and supervisory judgment. The committee then approved items for the Judicial Council and the Office of Legislative Budget Assistant. The final discussion focused on the Health and Human Services dashboard and the Youth Development Center claims. DHHS acknowledged a data error in the APS client line and said Community Mental Health Center caseload data is still not fully accurate because two centers are undergoing EHR conversions. Members also asked about the low census at the Sununu Youth Development Center and about the process for managing future claims related to the YDC settlement fund. Witnesses from the Attorney General’s office said the fund is handled through a unique arrangement involving DOJ appropriations and judicial branch staff, that current judicial budget cuts are not yet affecting the litigation pace, and that the average resolution so far has been about $500,000, though future claims may vary. No votes were taken on the discussion items beyond the approvals noted above.

Transcript Highlights:

• In the audit, Mr. Chairman.
• In terms of the audit that is in other states, that audit goes to the city, or whose audit?
• So they conducted the audits.
• In the audit, Mr. Chairman.
• That audit goes to the city, or who's audit?

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• in a previous audit?
• the single audit process.
• audit.
• audit sort of allows for.
• audit on April 24th.

Keywords: 1182, all

Transcript Highlights:

• The Single Audit Act of 1984 established requirements for audits of states, local governments, and tribal
• in the single audit.
• Audit findings discovered as a result of our audit procedures are communicated to agency management in
• The single audit is presented to the full Legislative Joint Auditing Committee meeting annually, usually
• Audit findings discovered as a result of our audit procedures are communicated to agency management in

Summary: The Medicaid Subcommittee of the Legislative Joint Auditing Committee met to adopt the November 2018 minutes and receive a primer on the subcommittee’s role and Medicaid oversight in Arkansas. Legislative audit staff reviewed the subcommittee’s history and explained that Medicaid is audited annually through the statewide single audit because it is a high-risk federal program. Staff summarized recent audit findings, including weaknesses in eligibility and data-matching controls, improper use of Medicaid funds for partially non-Medicaid work, issues with incarcerated juveniles’ coverage, the absence of a Medicaid recovery audit contractor program exception request, reporting problems involving MFCU recoveries, and provider eligibility documentation concerns. Staff also noted a DHS departmental audit finding involving employees who improperly received benefits, which was referred for further action. The Department of Human Services gave an overview of Medicaid’s structure, eligibility, delivery systems, and budget. DHS described Arkansas Medicaid as covering about 850,000 people through fee-for-service, managed care, and premium assistance for the expansion population, and outlined major spending categories such as institutional care, long-term services, pharmacy, capitated payments, and supplemental payments. DHS also explained the difference between state plan amendments and waivers, and said it has a beneficiary-fraud unit that refers cases to local prosecutors. The Office of Medicaid Inspector General described its role in detecting and preventing fraud, waste, and abuse, distinguishing between suspensions for credible allegations of fraud and recovery actions for mistakes or overpayments. OMIG said it works with DHS and law enforcement, issues quarterly and annual reports, and has increased recoveries in recent years. The Attorney General’s Medicaid Fraud Control Unit explained that it prosecutes provider fraud criminally and civilly, can also handle long-term care neglect, abuse, and exploitation cases, and works with local prosecutors as special deputies. Committee members asked about court venue, provider suspensions, beneficiary fraud, education of providers, and the status of Medicaid expansion work requirements; DHS said it is preparing to implement community engagement requirements under HR 1 and will begin with a soft launch before full enforcement. No formal votes were taken beyond adoption of the minutes, and the meeting adjourned after questions were answered.

Transcript Highlights:

• Next we will hear from Christy Alexander, audit manager with the Auditor General's Office, concerning
• I am the audit manager responsible for the audit of the Department of Elder Affairs, Report No. 2025-
• I want to know how often do you all have an audit? Because I know the auditor spoke of two audits.
• I want to know how often do you all have an audit? Because I know the auditor spoke of two audits.
• But for me, going forward, if we are audited again, and I welcome the audit, because I think that, again

Summary: The Human Services Subcommittee met to receive updates on implementation of House Bill 1349, which created guardianship transparency measures, and on the Department of Elder Affairs’ Office of Public and Professional Guardians (OPPG). The Clerk of Courts Operations Corporation described the statewide guardianship database for judges and a public-facing website, noting the system went live in March 2025 after a soft launch in 2024. Officials said the database now includes information from all 67 clerks, with 388 users, about 6,400 wards, and 518 professional guardians. Members asked about unique identifiers, data duplication, training, and how the system is being used; CCOC said it is working to use registration numbers as identifiers, improve search functions, expand training, and seek continued funding. Secretary Michelle Branham then outlined OPPG’s implementation of HB 1349 and its broader oversight role. She said the department has doubled education requirements, expanded transparency through the Sentry system, and brought investigations fully in-house in August 2024. She described the complaint and investigation process, including legal sufficiency review, regional investigators, mandatory in-person interviews, and possible outcomes ranging from corrective training and fines to suspension or revocation. Members asked about complaint categories, disciplinary actions, whether guardians can be suspended during investigations, and how older cases are handled; the secretary said most complaints are administrative/technical, serious allegations are referred to law enforcement, and one older case discussed remained ongoing. The Auditor General’s office presented its operational audit of OPPG, covering July 2022 through January 2024 and follow-up on prior findings. The audit identified problems with monitoring private professional guardians and public guardian offices, complaint processing timeliness, incomplete public profile information, late registration renewals, failure to assess contract penalties, weak collection safeguards, missing follow-up on required public guardian reports, lack of needed rules, and Sentry system access/security controls. In response, Secretary Branham said the department does not dispute the findings and has already taken corrective steps, including launching Sentry, hiring additional monitors, moving investigations in-house, adding automated renewal reminders, updating forms, and drafting new rules. She also said the department plans to seek subpoena power and stronger fines in the next legislative session. The subcommittee took no formal vote and adjourned after members’ questions were completed.

Transcript Highlights:

• To the audit, I guess. To the audit, I guess.
• . audit. audit.
• Joining us this year from KPMG is Jeff Coach, Audit Managing Director, and also joining us are the preparers
• As part of the audit, there were no disagreements with management on compliance matters. express an opinion
• As part of the audit, there was written communications that we did have, which included our management

Keywords: 1189, house, all

Summary: The committee first approved the March 20 minutes and then adopted the remainder of the consent calendar, after removing two items for separate discussion. On item 26071, members questioned a $95,000 DoubleTree Manchester contract for a two-day conference. Department staff said the hotel was the only bidder, the conference typically draws more than 500 attendees, most of the cost is food offset by registration fees, and attendees pay their own lodging except for presenters. The committee then approved the item. On item 26068, members asked for clearer reporting on remaining federal funds in continuing items. DHHS said about $10.3 million remained as of February 28, 2026, and agreed to provide the original award amounts and a reconciliation later. The committee approved the item. The committee then took up a DHHS transfer item for the developmental disability system, where officials said projected costs had risen because of delayed pandemic-era billings, new individuals entering the system, and higher individual service budgets. They said the budget was built on older assumptions, that carryforward funds had fallen from about $94 million to $72 million, and that the transfer would not affect lapse because it shifts general funds while federal Medicaid funds are accepted in return. The item was adopted. The committee also approved a hiring request and then a late Corrections item tied to overtime and recruitment. Corrections officials said the department is about 50% staffed for corrections officers, typical overtime is an eight-hour shift, inmate populations are beginning to rise again, and the department is using academy blitzes, out-of-state recruiting, targeted advertising, and a $10,000 sign-on bonus paid after academy completion and one year of service. Senator Gray said the late item was intended to help reduce a larger request expected in June, and the committee adopted the item. Finally, members questioned DHHS item 26074 on the New Hampshire Care Connection system and its interoperability with provider and managed care systems. DHHS said the system already has SMART on FHIR integration, single sign-on, and deeper integration options, and that managed care organizations are working with the contractor on use cases and data exchange. Officials said the project has been multi-phase, including the 988 crisis-response migration, privacy/security work, a provider network of more than 100 organizations, and a searchable resource portal managed by Granite United Way. They said the closed-referral solution is funded largely with Medicaid federal funds and is planned to continue in the base budget, not the rural health grant. The discussion ended without further action noted in the excerpt.

Transcript Highlights:

• <03:42:30.399> uh maybe to pay for employees manage uh maybe to pay for employees manage uh
• <03:46:47.279> managed would be entirely uh be manag managed would be entirely uh be manag
• , going to be able to do this audit, going to be able to do this audit, right?
• Facility and property management, information management, risk management, people, transportation, and
• Facility and property management, information management, risk management, people, transportation, and

Keywords: 1189, house, all

Transcript Highlights:

• or audits.
• audits.
• Was it a forensic audit?
• Okay, it was a process audit.
• And your process audit, you audited internally or was it someone outside the school district?

Bills: HB1540, HB3837, HB5571, SB370, SB2425

Keywords: government review, Texas Sunset Act, regulatory oversight, agencies, sunset provisions, autonomous vehicles, regulation, safety, criminal offense, Autonomous Vehicle Commission, registration, regulations, Level 4 automation, Level 5 automation, self-driving technology, traffic laws, permit system, collision reporting, safety standards, Automated Vehicle Commission

Transcript Highlights:

• <00:01:03.280> and commissioner of Minnesota management and commissioner of Minnesota management
• Minnesota management and budget. Got it. Minnesota management and budget. Got it.
• teams of finance financial management. teams of finance financial management.
• Um I have two for these audits.
• is this help me understand the auditing is this help me understand the auditing process?

Keywords: 1183, house

Transcript Highlights:

• I'll talk a little bit more in depth about the prepayment audits, but we identify providers to audit
• for we we identify providers to audit for we we identify providers to audit based<00:15:22.680><
• federal uh federally required audits federal uh federally required audits that<00:15:41.680>
• provider is subject to an audit.
• And then postpayment audits, both the MCOs as well as the department conducts postpayment audits.

Keywords: 958, all

Summary: The subcommittee met to review the Department for Medicaid Services’ program integrity work. Commissioner Lisa Lee and Program Integrity Director Jennifer Dudinsky outlined Kentucky Medicaid’s structure, funding, enrollment, and spending, including FMAP rates, the size of the Medicaid and KCHIP populations, the number of providers, and 2024 expenditures. They also described the managed care and fee-for-service populations, noting that managed care serves most members while fee-for-service is concentrated in long-term care and waiver populations. Most of the discussion focused on fraud, waste, abuse prevention, and provider oversight. The department described its provider enrollment and certification checks, revalidation requirements, site reviews, fingerprinting for some high-risk providers, and termination grounds such as false application information, Medicare actions, unreported ownership changes, and abandonment of a provider number. Members asked about nonprofit ownership reporting, MCO fraud oversight, and how the department tracks unusual CPT code utilization, especially in behavioral health. The department said it uses data analytics, audits, policy review, and collaboration with behavioral health staff to monitor those trends. Dudinsky explained the division’s four branches: provider licensing and certification, audits and compliance, recovery, and third-party liability/estate recovery. She described prepayment and postpayment audits, referrals of credible fraud allegations to the Attorney General, monthly meetings with the AG’s office, and coordination with the Office of Inspector General, CMS, HHS OIG, MCOs, and other partners. She also explained payment suspensions, stand-downs during law enforcement investigations, and recovery efforts for overpayments, provider/member fraud, and third-party liability. The department said its recovery and avoidance efforts produced more than $251 million in savings so far in 2025. No votes or formal actions beyond approving the minutes were taken.

Transcript Highlights:

• I'm an audit manager with the Florida Auditor General's Office.
• next audit cycle, we had operational audits at six of the universities, our next operational audit cycle
• an audit.
• They do all have an audit chief audit executive.
• They do all have an audit chief audit executive.

Summary: The Higher Education Budget Subcommittee met to hear a presentation from the Florida Auditor General’s office on recent operational audits of four universities and to discuss how audit findings are handled. The Auditor General explained that financial audits occur annually and operational audits at least every three years, with universities required to respond in writing to findings; the office generally follows up in the next audit cycle, though it can audit sooner if needed. Members asked about accountability, whether findings are referred to other bodies, and how internal university audit functions interact with the state audit process. The chair emphasized the committee’s oversight role in ensuring public funds are used appropriately. The audit findings highlighted issues at New College of Florida, Florida A&M University, the University of Florida, and Florida Atlantic University. At New College, auditors cited invoice/payment errors, delinquent student account collection delays, prohibited extra compensation, exceeding state remuneration limits for certain employees, weak purchasing card controls, construction management cost documentation issues, and subcontractor licensing documentation gaps. At FAMU, auditors found investment accounting classification issues, delayed bank reconciliations, late vendor payments, and incomplete annual employee evaluations. At UF, auditors reported concerns over a $6.4 million consulting contract, event and catering spending, president’s office hiring and salary practices, bonus and relocation payments, continued high compensation after the president transitioned to another role, travel expenses including charter flights, and remote work agreements. At FAU, auditors found distance learning fee revenue exceeded allowable costs by about $2.8 million, carry forward funds were underreported by about $77 million, and credit card controls needed improvement. Members pressed the Auditor General on whether overpayments were refunded, whether any findings involved statutory violations, and what enforcement exists beyond the audit report. The auditor said some issues were corrected by the universities, such as New College recovering excess compensation from foundation funds, but others would be revisited in future audits; if potential fraud were identified, it would be referred to the state attorney’s office. The chair closed by noting that accountability for public spending rests with the Legislature and the committee, and the meeting adjourned without any vote or formal action beyond receiving the presentation.

Transcript Highlights:

• During the audit, it was discovered that the office manager had misappropriated funds by submitting false
• Federal code under the mayor requires city management to obtain a federal compliance audit when federal
• But, due to management oversight, it did not obtain federal compliance audits as required.
• Yeah, it's a separate audit from Legislative Audit.
• audits.

Summary: The committee approved the prior meeting minutes and then received updates on delinquent water and sewer reports, including seven new reinstatements and a reduction to four remaining delinquent filers. Staff also reported on municipal accounting code noncompliance, removing Denning and Gum Springs from the 60-day clock after improved records were verified, and presenting repeat findings for Fargo, Lead Hill, Alma, Jericho, and Haynes. Members discussed repeated audit problems, the length of time some issues had persisted, and whether towns should be given additional time or face stronger action; motions were made and adopted to place some entities on a 60-day clock or defer action to later meetings. For Fargo and Alma, staff described extensive repeat accounting deficiencies, including missing budgets, bank reconciliations, financial statements, receipts, journals, and supporting documentation. Fargo’s mayor said the town had been understaffed and was beginning to improve its office systems; the committee voted to defer the matter for 60 days and file the report. Alma’s officials said they were trying to correct water audit and accounting issues, and the committee likewise deferred the matter to the August meeting while warning that water-audit delays could jeopardize turnback funds. The committee then reviewed misuse-of-street-funds findings for Jericho and Haynes. Jericho’s police chief and officials explained that traffic fines, drug-related arrests, and other citations had pushed the town over the statutory threshold, while staff clarified that the speed-trap calculation excludes certain add-on fines and is referred to the prosecuting attorney for any action. Haynes officials said repayment problems stemmed from lost revenue and staffing changes, including the loss of the police department, but staff reported the town remained behind on its repayment plan and also owed the IRS. The committee voted to defer the Haynes matter to September and to defer Jericho as well, with members emphasizing the need for consistency and possible broader legislative review of small-town viability. A special report on the Pulaski County Regional Solid Waste Management District drew substantial discussion. Staff cited findings involving board approval of payroll and contracts, credit card documentation, car allowances and personal vehicle use, competitive bidding, and unusually high advertising spending, as well as the sale of trailers and other equipment at low prices. The district director said the board had delegated authority for many expenditures, that personal use was reported for tax purposes, and that advertising was necessary to educate the public about recycling. Members questioned the procurement and disposal decisions and the size of the advertising budget; after discussion, the committee deferred the report to September and asked the director to return. The meeting also included brief deferred reports on Biggers, Gilmore, and Holly Grove, which were filed after local officials described ongoing efforts to resolve long-standing audit and tax issues.

Transcript Highlights:

• management districts.
• The 2023 audit reports for the Craighead County, Southwest Central, ...2023 audit reports for the Craighead
• Management responses to the findings are...
• I mean, we do an audit every year, year-end audit, but I didn't know I had to send it to the...
• I started in 2019 as the manager. But prior to that, I started... the manager.

Summary: The committee approved the February 12 minutes and received updates on delinquent municipal water and sewer reports for 2022 and 2023, noting continued progress toward compliance and reinstatement of turnback funds for several cities. It also deferred several matters to the June 4 meeting, including Fargo’s municipal accounting noncompliance report, Jericho’s street-fund misuse issue, Biggers and Holly Grove deferred reports, and a group of private water and sewer reports lacking proper responses. Members then heard and filed a detailed report on the City of Strong, which involved repeat findings on undeposited receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting control problems, and fund balance issues. Mayor Darrell Howell described corrective steps, including new internal controls, outside CPA assistance, repayment of misapplied funds, budget amendments, and efforts to address the findings; the committee commended the city’s efforts and filed the report. The committee also filed reports on Thornton Waterworks, Calhoun County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, and Sparkman, while deferring several private water reports and other unresolved items. A major portion of the meeting focused on the Pulaski County Regional Solid Waste Management District and other regional solid waste districts. The audit found issues in Pulaski County involving unapproved payroll items, missing credit card documentation, unapproved contracts, vehicle and cell phone documentation problems, lack of competitive bidding, and weak internal controls; members questioned the district’s practices and deferred the report to June while requesting district representatives appear. The committee also reviewed a statewide report on six regional solid waste management districts, with findings in Pulaski, Faulkner, and Benton counties and no findings in three others; that report was likewise deferred for Pulaski County questions. The meeting ended after a lengthy discussion with Cross County Rural Water System about overdue audit posting, water quality problems, grant-funded improvements, board notice practices, and the broader challenges facing rural water systems, after which the committee filed the report and adjourned.

Transcript Highlights:

• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• Our audit department is tasked with a very important job of making sure that they audit everything and
• There were 52 audit reports with no findings and five audit reports that contained findings.
• As previously stated, Legislative Audit issued two management letter findings.
• internal audits... ...Legislative Audit, but we conducted some internal audits before the firm conducting

Summary: The Legislative Joint Auditing Committee met to approve prior minutes and receive reports from several subcommittees and audits. The executive committee reported that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff had reviewed circuit-court caseload assignments in Benton County’s 19th West Judicial District. The committee also heard that Arkansas legislative audit financial statements and audits for fiscal years 2024 and 2025 received clean opinions with no internal-control findings, and that the report was accepted. The counties and municipalities report covered delinquent private water and sewer audits, with many entities reinstated after filing required reports, and reviewed current and deferred reports; several reports were referred to prosecutors, the attorney general, or the Government Bonding Board. The education audit report covered 57 school district audits, with three districts—Camden Fairview, Forest City, and Eudora—deferred until the June meeting because of findings and referrals. A substitute motion amended the report to file the Nettleton School District report, and the amended report passed. The state agencies report noted findings at the Department of Public Safety and the Department of Transportation and Shared Services, including duplicate payments, collateral issues, record-keeping problems, and missing vehicle logs; the committee filed five reports. The committee then reviewed the City of Pine Bluff’s 2024 financial audit. The city received clean opinions overall, but the management letter identified serious issues in the mayor’s office, Parks and Recreation, and Finance, including unaccounted-for receipts, altered invoices, unallowable and questionable purchases, missing equipment, and weak cash-receipting and reconciliation procedures. City officials, including the mayor and department heads, testified that the problems largely involved prior activity, said they had terminated involved employees, referred matters to law enforcement, and described corrective steps such as a forensic audit, new procurement and accounting procedures, electronic receipting and payments, and software upgrades. After questions from members, the committee voted to file the Pine Bluff report and adjourned, with the next meeting set for June 4-5, 2026.

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?

Transcript Highlights:

• That's the headline, I think, of the entire audit.
• Again, that's where the audit comes in.
• of higher education included in the audit.
• The audit says that may not be the case.
• Versace and his team who oversaw the audit, and obviously the institutions who were subject to the audit

Keywords: 987, senate, all