Video & Transcript Research : 'performance audit'
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CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 22nd, 2026
Transcript Highlights:
- I am performing without a safety net and am prepared to take questions.
- We can actually do an audit on this facility to see exactly what they've been doing in the last several
Summary:
The Assembly Committee on Revenue and Taxation heard several bills focused largely on veterans’ tax relief, disaster-related property tax rules, contractor tax compliance, and nonprofit property tax exemptions. The chair reviewed committee procedures, including the suspense file process for bills with significant revenue impacts, and noted that only one bill would be voted on immediately. Most measures were presented with supportive testimony and then referred to suspense.
SB 888 would exclude VA service-connected disability compensation from household income when determining eligibility for the low-income disabled veterans’ property tax exemption. The author argued the bill would prevent disabled veterans from being unfairly penalized and help them remain in their homes; a VFW representative testified in support, and there was no opposition. SB 1053 would allow county boards of supervisors, for disasters declared on or after January 1, 2026, to extend the five-year period for transferring a damaged property’s base-year value by up to three years. Support came from the California Assessor Association, and the bill was also sent to suspense.
SB 1407 would exempt the first $40,000 of military retirement pay and surviving spouse benefit payments from state income tax for qualifying filers, with the author and witnesses arguing it would improve veteran retention in California and support the state economy. Multiple organizations and veterans spoke in support, and the committee members expressed strong sympathy for the measure, but it too was referred to suspense. SB 420 would deny charitable property tax exemption to organizations tied to private immigration detention facilities; the author and supporters said the bill would close a loophole that had allowed a detention facility in Imperial County to avoid millions in property taxes. Members voiced strong support and concern about the reported conditions at the facility, and the bill was also sent to suspense.
The only bill taken up for a vote was SB 1165, which would improve coordination between the CDTFA and the Contractors State License Board so unpaid tax liabilities by contractors could be used in licensing enforcement, while preserving due process and installment agreement flexibility. After supportive testimony from the author and the California Tax Reform Association, the committee approved a due pass motion to Appropriations on a 7-0 vote. The committee then adjourned.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 22nd, 2026
Revenue and Taxation
MA
Massachusetts 2025-2026 Regular Session
Status of Persons with Disabilities Jun 21st, 2026 at 12:00 pm
Transcript Highlights:
- interagency council, like one here, improve data collection and reporting mechanisms to gather program performance
- employer executive order, which mandates strategic plans from agencies, accessible website and document audits
Summary:
The Disability Employment Subcommittee met with roll call, approved prior meeting minutes, and shared an inspirational quote from Jane Goodall about the importance of every individual. Members then introduced themselves and their roles, including state disability advocates, providers, and commission members, before hearing a presentation from Katia Alpanis and Dina Klumkina of the State Exchange on Employment and Disability (SEED). SEED described its role as a technical assistance and policy resource for states, focused on sharing best practices and examples from other states to expand employment opportunities for people with disabilities.
The presentation outlined SEED’s seven policy areas: career readiness and work-based learning, behavioral health and work, stay-at-work/return-to-work supports, employer recruitment and retention tools, entrepreneurship and disability-owned business development, interagency coordination, and state government as a model employer. Examples from other states included scholarship and transition supports in Kentucky and Virginia, stay-at-work programs in Alaska and Washington, accommodation funds in Minnesota, procurement and small business initiatives in New Jersey and Virginia, and model employer efforts in Colorado, New York, and Tennessee. Members also asked about digital accessibility and PEAT; SEED said PEAT has been refunded and that SEED can help with policy-level questions and peer examples, but not implementation of accessibility requirements.
Discussion then shifted to possible Massachusetts projects. Members raised concerns about upcoming Medicaid work or civic engagement requirements and how people with disabilities might fall through the cracks, and they asked whether SEED could help Massachusetts use existing documentation, such as IEPs, to reduce barriers. The group identified two main areas for follow-up: a Massachusetts “state as a model employer” roadmap and a youth/young adult employment and volunteer pipeline, potentially linked to transition services and apprenticeship opportunities. SEED agreed to provide Massachusetts-specific analysis and two briefs, one on career readiness policies and one on state-as-model-employer strategies, and the subcommittee planned an offline follow-up meeting to narrow priorities and develop a scope of work.
OK
Oklahoma 2026 Regular Session
Appr/Sub-OMES REVISED Jan 21st, 2026 at 09:30 am
MN
Transcript Highlights:
- 118 out of 133 of these programs—have demonstrated PELSB's reading standards and passed the reading audit
- reading standards and passed the PELSB's reading standards and passed the reading<00:19:10.160>
audit - almost 90% of the higher ed programs have demonstrated PELSB reading standards and have passed the audit
- a number of the testimonies earlier in regards to trying to serve areas where students are not performing
- Where students are not performing.
AZ
Arizona 2026 Regular Session
02/24/2026 - House Republican Caucus Calendar #7
Transcript Highlights:
- House Concurrent Resolution 2058 requires a comprehensive claim-level audit of the state's Medicaid program
- House Concurrent Resolution 2058 requires a comprehensive claim-level audit of the state's Medicaid program
- doing the same thing over and over, expecting a different result, and would be me basically doing performative
Summary:
The meeting was a caucus-style run-through of many bills and resolutions across Appropriations, Commerce, Education, Federalism/Military Affairs/Elections, Government, Health and Human Services, Judiciary, ENRU, Public Safety, and Rural Economic Development. Measures discussed included housing and HOA rules, school policy and funding, health care licensing and records timelines, public safety and corrections funding, election and campaign rules, water and environmental policy, and several criminal justice and juvenile justice changes. Many items were described as being on third-read consent or consent calendars, with staff often noting that no questions were raised and no sponsor was present.
Several bills drew sponsor explanation or member discussion. In education, members reviewed bills on teacher strikes, school safety, math placement, student outcomes, free school meals, parent permission for clubs, and school bond ballot disclosures. In health, bills covered prior authorization data reporting, nursing board rules and complaint procedures, pharmacist testing/treatment authority, opioid antagonist expiration dates, board continuations, and a constitutional amendment on refusing medical mandates. In government and public safety, members discussed DCS legal representation, inmate medical records, public safety parity funding, sheriff authority, border support funding, and a resolution supporting county sheriffs. In commerce and housing, bills addressed condominium and HOA authority, shade structures, pet restrictions, insurance certificates, apprenticeship definitions, automatic renewal contracts, and a state housing affordability district.
There was notable discussion on House Bill 4044, which would create a Public Safety Parity Fund for DPS and DOC salaries using interest from the state rainy day fund and other revenue sources. The sponsor argued it would provide a reliable way to fund public safety pay, while others objected that it would consume interest needed to preserve the fund’s value and that a general fund appropriation would be more appropriate. The bill prompted extended back-and-forth, with some members supporting the concept and others saying it was fiscally irresponsible. Another point of discussion came on House Bill 2775, where staff noted a possible misprint in the bill history, and on House Bill 467, where staff clarified that the inactive voter list changes related to e-poll book status categories. No formal votes were recorded in the transcript, and the meeting appears to have been a review of measures before floor action.
FL
Florida 2026 4th Special Session
February 11, 2026 - 09:00 AM
Transcript Highlights:
- The bill provides DFS with the authority to audit and examine stablecoin issuers to verify reserve backing
- And so what we believe that does is ensure only top-level performing, trusted, regulated coins are eligible
- to become outside of this, you know, having the five years' experience and maintaining a financial audit
Summary:
The Insurance and Banking Subcommittee met to hear and vote on several bills, with all measures reported favorably. The first major item was PCS for HB 175 on payment stablecoins, which would create a Florida regulatory framework aligned with the federal GENIUS Act so issuers can choose state regulation instead of federal licensing. Members asked extensive questions about how stablecoins differ from other digital assets, whether Florida would need federal approval, and what impact the bill would have on the Office of Financial Regulation; the sponsor and OFR said the state framework would mirror federal standards and that any workload increase was currently indeterminate. The PCS passed unanimously after testimony from OFR and the Florida Blockchain Business Association in support.
The committee then approved CS for HB 961, which streamlines electronic signature requirements for salvage titles and certificates of destruction, and HB 1415, a DFS stablecoin pilot program allowing certain stablecoins to be used for licensing and regulatory fees. HB 1415 was amended to remove authority for a Florida coin, limit the pilot to established stablecoins with at least $1 billion market cap, and require secure custody through a public depository or custodial bank. Members discussed how any interest or revenue would be used, with sponsors saying the pilot was still exploratory and intended mainly to cover program costs. Both bills passed favorably.
HB 1039, establishing a state cryptocurrency reserve, also passed after a strike-all amendment moved administration of the reserve from the CFO’s office to the State Board of Administration and tightened eligibility to cryptocurrencies with a $100 billion market cap over the prior 12 months. Supporters argued the bill would create a framework for future diversification and investment in established digital assets, while several members raised concerns about volatility, reporting frequency, and the meaning of new terms such as qualified liquidity provider and secure custody solution. The committee also passed CS for HB 951 on penny rounding for cash transactions, with an amendment clarifying cash transaction definitions and treating money orders and gift cards like credit-card transactions for rounding purposes.
NM
New Mexico 2026 Regular Session
House - Government, Elections And Indian Affairs Jan 28th, 2026 at 08:36 am
House Government, Elections & Indian Affairs
Transcript Highlights:
- mandates like specific bureaus or divisions, it retains all the underlying duties that are currently performed
- Our board is composed of seven members, and we have an oversight committee and over 12 audits a year.
- And we have three decades of unmodified audits with the organization.
Keywords:
Public Regulation Commission, PRC, utility oversight fund, public utilities, utility regulation, commissioners, commission staff, chief of staff, ethics, Gift Act, revolving door, post-employment restrictions, consumer complaints, telecommunications, pipeline safety, natural gas pipelines, oil pipelines, license fees, regulatory oversight, administrative cleanup
NM
New Mexico 2025 Regular Session
IC - Military and Veterans Affairs Nov 5th, 2025
Transcript Highlights:
- out of 30 nationally, were recognized by the National Cemetery Association for Cemetery Compliance Audit
- Services and the 300 are for the statutory requirements for the audit services that we must attain from
- And with that, no off-site investigation is being performed.
NM
New Mexico 2025 Regular Session
IC - Legislative Health and Human Services Aug 20th, 2025
Legislative Health & Human Services Committee
Transcript Highlights:
- We work with them, you know, through the financial close and assessing our performance.
- Of that forensic audit, but I would love to see that.
- So in terms of our internal audit that we're conducting currently, we want to invite our Urban Indian
NV
Nevada 2025 Regular Session
Senate Committee on Commerce and Labor May 30th, 2025 at 08:00 am
Commerce and Labor
Transcript Highlights:
- additional period as narrowly tailored as possible to serve the needs of the board to conduct those audits
- cardholders are subject to a lower sales tax than recreational consumers, these records are relevant to an audit
- Our amendment addresses a scope of practice concern which prohibits counselors from performing any mental
FL
Florida 2026 5th Special Session
Ethics and Elections Mar 10th, 2025
Transcript Highlights:
- I disagree that this is a function that they perform, but their job is to administer elections, and this
- If we are at a, if you read the report, there's a section in which they do an audit of multi-county audit
Summary:
The Senate Committee on Ethics and Elections heard SPB 7016, a bill revising Florida’s citizen initiative petition process to address fraud, voter information, and ballot integrity. The bill and its amendments would add sponsor bonds and deposit requirements, require more identifying information from signers and circulators, bar certain felons and non-citizens from circulating petitions, require circulator training, shorten the time to submit signed petitions, require notices to voters whose signatures are verified, and change how financial impact statements are handled. Several amendments were adopted, including a $1 million bond framework, 10-point font and page limits for petition forms, a ban on incentive-based pay tied to petition counts or speed, removal of a requirement that fraud be proven by criminal conviction before administrative fines, county deposit and payment procedures for supervisors of elections, invalidation of petitions gathered by ineligible circulators, training requirements within 30 days, and a prohibition on public funds being used to advocate for or against constitutional amendments.
Committee discussion focused heavily on implementation and fairness. Supporters, including the sponsor and the Florida Chamber of Commerce, argued the bill was needed to deter fraud, protect voter information, and ensure sponsors—not taxpayers—bear the costs of the initiative process. Supervisors of elections testified that county taxpayers should not subsidize petition verification, but also warned that some provisions would be difficult to implement quickly because of software and operational constraints. Senators raised questions about the bond cost, the 10-day submission deadline, notice to voters whose petitions are invalidated, the effect on returning citizens, and whether the bill could disenfranchise voters who sign petitions in good faith.
Public testimony was overwhelmingly opposed. Common Cause, the League of Women Voters, NAACP Florida, Florida Rising, Equality Florida, All Voting Is Local, and other advocates said the bill would suppress grassroots participation, criminalize volunteers, create costly barriers, and favor wealthy or corporate interests. They objected especially to the bond, the new signer identification requirements, the shorter submission window, and the lack of notice when a petition is invalidated. A few supporters, including the Florida Chamber, backed the measure as a safeguard against fraud and outside influence. After debate, the committee did not reach a final vote on the bill in the portion provided, but the bill remained before the committee as amended.
MN
Minnesota 2025-2026 Regular Session
House Fraud Prevention and State Agency Oversight Policy Committee 4/28/26
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- The state is also responsible for provider investigations and audits and has the authority to impose
- <00:10:27.080>
and provider investigations and audits and provider investigations and audits - The DHS forensics lab would then perform forensic examinations on the electronic devices.
- Secondly, false derogatory information was placed on a supervisor's performance review by DHS officials
- was placed on a supervisor's performance was placed on a supervisor's performance review<00:34:39.280
MN
Minnesota 2025-2026 Regular Session
House Rules and Legislative Administration Committee 4/15/26
Rules and Legislative Administration
Transcript Highlights:
- And what we observed is that the performance of the fund has been very strong over time.
- And the third person on that list, who was our director of auditing, so he's an auditor, he completely
- But instead we're doing performative outrage. And I don't care. Like this doesn't matter.
- But instead we're doing performative<01:31:25.880>
outrage. - performative outrage. And I don't care. performative outrage. And I don't care.
Keywords:
permanent school fund, school endowment fund, Minnesota constitutional amendment, school aid, public school funding, State Board of Investment, investment income, distributable amount, school districts, property taxes, income taxes, voter approval, ballot question, constitutional amendment 2026, education finance, fund perpetuity, purchasing power, trust lands, swamp lands, internal improvement land fund
MN
Minnesota 2025-2026 Regular Session
House Commerce Finance and Policy Committee 3/18/26
Commerce Finance and Policy
Transcript Highlights:
- He also composes and records and performs doom metal on his bass clarinet.
- He also composes and records and performs doom metal on his bass clarinet.
- He also composes and records and performs doom metal on his bass clarinet.
- He also composes and records and performs doom metal on his bass clarinet.
- to reliably determine or audit to reliably determine or audit compliance.<01:03:28.559>
This<
Keywords:
common interest community, CIC, homeowners association, HOA, condominium, planned community, cooperative, unit owner, association board, declarant, declarant control, special declarant rights, assessment lien, foreclosure, late fees, fines, attorney fees, resale disclosure, annual report, maintenance plan
NH
New Hampshire 2025 Regular Session
House Health, Human Services and Elderly Affairs (10/01/2025)
Health, Human Services & Elderly Affairs
Transcript Highlights:
- work done, being subject to financial risk with respect to the federal government in terms of the performance
- work done, being subject to financial risk with respect to the federal government in terms of the performance
- the federal government in terms<00:16:41.120>
of <00:16:41.199>the <00:16:41.440>performance - <00:16:41.839>
of <00:16:42.000>your <00:16:42.160>waiver terms of the performance - of your waiver terms of the performance of your waiver and<00:16:43.680>
those <00:16:44.000><
MN
Minnesota 2025-2026 Regular Session
House Energy Finance and Policy Committee 4/1/25
Energy Finance and Policy
Transcript Highlights:
- They had a joint legislative audit and review commission report that raised serious concerns about the
- They had a joint legislative<00:03:15.519>
audit <00:03:16.000>and <00:03:16.239>review - <00:03:16.640>
commission legislative audit and review commission legislative audit and review - <01:37:08.000>
the <01:37:08.239>agricultural specialists to perform the agricultural - specialists to perform the agricultural elements<01:37:09.920>
of <01:37:10.080>a <01:37
Keywords:
water appropriation, data centers, environmental review, energy conservation, permit application, carbon-free energy, geothermal energy, renewable energy, Macalester College, appropriation, sustainability, solar energy, pollinator programs, license plates, agrivoltaics, environmental sustainability, 1183, house
AR
Arkansas 2026 Regular Session
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT Mar 16th, 2026
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT
Transcript Highlights:
- The taxpayer was audited for tax years 2017 through 2021.
- I think there were some arguments over whether or not it should have been covered by a performance bond
- Wesson's abdomen, and that the doctors who performed the initial surgery failed to meet the prevailing
- That refusal was not an adjudicative act, but an administrative failure to perform the required function
- It seeks compensation for harm caused by the state's failure to perform a required administrative duty
NM
New Mexico 2025 Regular Session
IC - Legislative Finance May 13th, 2025
Transcript Highlights:
- They all have to have audits. They have to have certified procurement officers.
- And so we've performed an exercise looking at um communities of 100 homes or more within 1000 acres and
- We've got our, our normal perform, we call it a performance academy where we bring in national experts
- to help train our staff on performance management, uh, rigorous evaluation, uh, so that would be, uh
- We're gonna be working over the next year towards transitioning a bunch of our quarterly performance
NH
New Hampshire 2026 Regular Session
House Health, Human Services and Elderly Affairs (02/24/2026)
Health, Human Services and Elderly Affairs
Transcript Highlights:
- The department does not currently audit The department does not currently audit retailers retailers
- audits of existing requirements. requirements. requirements.
- which doesn't auditing retailers which doesn't currently<01:10:20.800>
exist. - <01:18:00.640>
and <01:18:01.360>uh follow up with auditing and uh follow up with auditing - <01:27:38.400>
that monitor that activity and audit that monitor that activity and audit that
Summary:
The House Committee on Health, Human Services, and Elderly Affairs heard HB 1790-FN, which would address involuntary admissions for certain individuals with a substance use disorder. Representative Lucy Weber introduced the bill for Representative Long, and the committee heard extensive testimony both in support of and in opposition to the proposal. Opponents, including John Burns of SOS Recovery and Jake Barry of New Futures, argued that involuntary commitment is not well supported by research, can retraumatize people, may increase overdose risk after release, and could undermine New Hampshire’s existing recovery and harm-reduction efforts. They emphasized that treatment should be voluntary, trauma-informed, and paired with housing, recovery supports, and other community-based services.
Representative Long said he was willing to accept DHHS’s request to amend the bill into a study commission, though he expressed concern that a prior state study had not led to action. He said the commission should focus on implementation details, including where people would be placed, staffing, withdrawal management, elopement prevention, length of commitment, and aftercare. He described involuntary commitment as one tool for people with severe dangerous addictions, distinct from drug court, and said it could help avoid criminal records. Committee members asked about capacity at New Hampshire Hospital and how the proposal would work in practice.
DHHS officials Katya Fox and Cynthia Pabonis testified that the bill raises major policy and fiscal concerns. They said New Hampshire’s current system has benefited from investments in naloxone, medication-assisted treatment, recovery centers, and community-based services, and that those investments have helped reduce overdose deaths. They estimated the bill would require a new 70-bed facility costing about $40 million to build and about $33.3 million annually to operate, with only a small portion offset by insurance, plus more than $600,000 in annual legal costs and additional staffing and system changes. They also said New Hampshire Hospital has 185 beds, with about 100 patients typically ready for less restrictive settings, and that housing shortages are a major bottleneck. NAMI New Hampshire also testified in opposition, saying families often want any possible treatment for loved ones but still opposed the bill. No vote or final action was taken in the hearing.