Video & Transcript Research : 'auditable materials'
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NH
New Hampshire 2025 Regular Session
Fiscal Committee (09/05/2025)
Transcript Highlights:
- All right, we’re ready for the audit. Seeing none, I guess we’re ready to move to audit.
- All right, we’re ready for the audit. Mr.
- for the audit of the Liquor Commission.
- identified as material weaknesses. identified as material weaknesses.
- The current status of prior audit The current status of prior audit findings<00:38:21.920>
for
Summary:
The committee first approved the June 20, 2025 minutes, with several members abstaining, and then adopted the consent calendar after removing items 223 and 224 under tab five, item 222 under tab six, and item 231 under tab seven. The committee also noted that an old business item related to YDC claims administration would be removed at a future meeting because the fiscal year had closed and no further committee action was needed.
The main substantive discussion centered on Department of Health and Human Services requests. Item FIS-223 would fund a shared database between the Department of Education and HHS to identify children eligible for the summer EBT program; members asked whether it could also help with Medicaid or school reimbursement tracking, but the witness said the item was specifically for summer EBT and that broader integration questions would need follow-up with Education and Medicaid staff. The committee then adopted the item, with Representative Mooney voting no. Item FIS-224 concerned the phrase "high quality services" in child care-related funding; HHS said the standards come from the federal Office of Child Care, and the committee adopted the item. Item FIS-222 related to Money Follows the Person; HHS explained it is a 100% federally funded program that supports transitions from institutions to community living with services such as housing navigation, furnishings, and case management. Members questioned the scale and cost of the program, and HHS said the initial federal award was $5 million, with additional federal IT funding later approved; the committee adopted the item, again with Representative Mooney voting no.
Under tab seven, the committee discussed item 231 involving ARPA funds and the YDC project. The Department of Administrative Services explained that recent Treasury guidance allows leftover ARPA dollars from approved projects to be repurposed only for additional work on already approved projects, not new projects. Members asked about whether the project was over budget and whether some items had been in the original plan; officials said the work reflected add alternates from the original bid and that the project was on track to meet the deadline. The committee adopted the item. The meeting then moved to the audit presentation on the New Hampshire Liquor Commission’s fiscal year 2024 management letter, which identified 13 internal control comments, including two material weaknesses, largely tied to the new NextG system. Recommendations included strengthening controls, formal risk assessment, reconciliations to New Hampshire First, cash receipt controls, subsidiary ledgers, SOC reports for vendors, internal audit functions, lease accounting, gift card breakage reporting, and IT security and access controls. The Liquor Commission said it concurred with most findings, described the system transition as successful overall, and said remediation would continue; committee members asked for estimated completion dates for audit findings and discussed the need for more regular follow-up on audit issues and budget monitoring.
NH
New Hampshire 2026 Regular Session
Joint Legislative Performance Audit Oversight Committee (04/10/2026)
Transcript Highlights:
- audit supervisor.
- . audit. audit.
- >
LBA <00:54:31.280>audit audit manager with the LBA audit audit manager with the LBA audit - We would not expect to report on any audit. audit.
- >
and <00:58:23.280>audit Audit closeout will follow and audit Audit closeout will follow
Summary:
The committee first approved the minutes from the March 6, 2026 meeting and then received updates from the Legislative Budget Assistant audit staff on several ongoing audits. Christine Young reported that the special education audit was in report-writing stage with 39 of 80 observations completed and a draft expected in the second quarter, the education freedom accounts audit had 27 of 42 observations completed with a draft also expected in the second quarter, and the Doorway program audit had a draft report with 15 observations sent to DHHS on March 30, with responses due April 24 and presentation expected at the May fiscal committee meeting. Members asked about the size of the special education report, and staff estimated it would be over 800 pages and roughly three pounds.
The committee then reviewed prior audit responsiveness from the Human Rights Commission. The commission reported that 22 observations had been completed, with remaining issues focused on timely case processing, a formal risk assessment, and a performance measurement system. Officials said staffing shortages were improving, a risk assessment manual had been drafted, a scorecard system was nearly complete, and the commission’s rules were moving through the public hearing process. Members asked about the timeline, and the commission said case processing was averaging 20 to 22 months and that the remaining items were expected to be resolved over time.
Police Standards and Training also reported progress on prior audit items. The director corrected one status designation and said the job task analysis for curriculum development was substantially resolved, with findings and recommendations being prepared for the council. He said work on fitness testing was on hold pending legislative action, the performance measurement and strategic planning item remained a priority, and the council was focusing first on updating administrative rules. He also said the corrections advisory committee likely needed a statutory amendment to better reflect members with practical corrections experience. In response to questions, he said the council does not certify county correctional officers but reviews county curriculum annually, and he said the agency would be open to discussing consolidation or a pathway for county officers to become state-certified.
The Department of Corrections then updated the committee on parole board-related audit items, saying 11 of 13 DOC-related findings were resolved. The remaining issues involved implementing a structured decision-making process for the parole board and improving data collection for recidivism tracking; the board had applied to the National Institute of Corrections for training, and manual data collection was underway. DOC also said it had created a HIPAA-compliant release form to share substance use disorder treatment information with the parole board. Finally, OPLC reported on the mental health workforce audit, saying six findings were fully resolved and six substantially resolved, with most remaining items tied to rulemaking and application processing. The office expects to complete its backend system migration and improve timeliness metrics by the end of the year, and it recently launched a jurisprudence exam for the mental health board.
Under potential audit topics, staff said two items remained suspended because of litigation, and the committee discussed whether to keep DHHS contract management on the list. Representative [name unclear] proposed adding two new education freedom account audit topics: verification of residency and eligibility, and a record of educational attainment while preserving student privacy. Members supported adding them, but staff warned the expanded scope could delay the report and would require coordination with the Department of Education and approval by the Fiscal Committee. The chair said staff would work with the commissioner and LBA to draft the revised scope for further committee action.
NM
New Mexico 2025 Regular Session
IC - Land Grant Jul 14th, 2025
House Rural Development, Land Grants And Cultural Affairs
Transcript Highlights:
- Tiered certifications and agreed-upon procedure reporting under the state audit act.
- First, you must have complied with your audit.
- My question has to do with the materials that you are acquiring.
- So basically, we help with audit compliance and assistance.
- We help them with their audit compliance.
MN
Minnesota 2025-2026 Regular Session
Transportation panel hears bill to fund expanded commercial truck driver training assistance 3/10/25
Minnesota House Floor Meeting
Transcript Highlights:
- Every item of food, clothing, medicine, building materials, life-saving equipment, and raw ingredients
building item of food clothing medicine building item of food clothing medicine building materials- >
saving <00:03:10.000>equipment <00:03:10.480>and <00:03:10.640>raw materials - It is including, but not limited to, instructor salary, books, course materials, and really the most
- and really the most course materials and really the most expensive<00:08:44.519>
thing <00:08:
NH
Transcript Highlights:
- So in calling for the disclosure of material information, we're not specific about what this material
- >
is <01:50:03.920>between regulation of materials is between regulation of materials is - She said a financial audit is not a performance audit, and conflating the two obscures the real gaps
a <03:44:47.120>performance financial audit is not a performance financial audit is not- c><03:44:49.680>
two <03:44:50.399>obscures audit, and conflating the two obscures audit
MA
Massachusetts 2025-2026 Regular Session
Senate Session Jun 21st, 2026 at 11:00 am
Massachusetts Senate Floor Meeting
Transcript Highlights:
- focused on four Senate-specific financial areas: budgets, audits, balance forward transactions, and
- We appreciate the fact that that audit is publicly available. You can find it right now.
- The next page talks about auditing standards. It's very important when you're conducting an audit.
- And it's a letter signed by the auditing firm. Now we're up to page three. Thank you.
- It. in developing the audit. Page six continues that summary of significant accounting policies.
Summary:
The Senate first took up several local bills and resolutions. It amended and passed to be engrossed Senate No. 1831, providing line-of-duty death benefits for the surviving spouse of Detective John DeSongy of Rutland, and passed to be engrossed House bills concerning police officer age requirements in Haverhill, Newton, and Stoneham, including exemptions for named individuals and a local age-waiver measure. The chamber also adopted congratulatory resolutions for the Florence Community Band’s 25th anniversary and for the Italian Consulate in Boston on Italian National Day.
The Senate then considered House No. 5501, the fiscal year 2027 state budget, after the House nonconcurred in the Senate’s amendment and appointed conferees. On motion, the Senate insisted on its amendment and appointed a committee of conference. The chamber also referred a House petition on a temporary liquor-license/public-consumption pilot to the Committee on Economic Development and Emerging Technology after suspending Joint Rule 12.
A major floor debate centered on Senate No. 3104, a resolution responding to the Supreme Judicial Court’s May 7, 2026 order regarding the State Auditor’s request for Senate financial records. Supporters said the resolution would provide records in the clarified scope while preserving constitutional objections to broader requests; opponents argued the Senate should comply more fully and seek the court’s guidance earlier. After a roll call, the resolution was adopted 33-6. The Senate then adopted a motion to adjourn in memory of William F. “Bill” Howard of Beverly and adjourned until the following Monday at 11:00 a.m.
AL
Transcript Highlights:
- This license is valid for five years, as I said earlier, unless the camp operator makes a material change
- a period of 5 years from the date of approval, unless a camp operator within that period makes a material
- change to the camp as described material change to the camp as described in<02:58:44.319>
subsection - <02:58:54.479>
One, <02:58:54.880>the material changes to the camp. - One, the material changes to the camp.
Summary:
The meeting included a Senate recognition ceremony honoring the Winona High School boys basketball team for winning the 2026 Alabama High School Athletic Association 5A state championship. A resolution was read commending the team for its 101-40 victory over Silicag, noting the team’s record-setting performance, Brendan Davis’s MVP honor, the contributions of other players, and Coach Cedric Lane’s leadership. Senators and the lieutenant governor praised the players’ sportsmanship, the school community, and the team’s historic season, and copies of the resolution were presented to the team, coaches, and administrators. Several guests and school representatives also spoke briefly, including the coach and principal, who thanked the Senate and noted the team’s success and the principal’s retirement after 35 years.
After the recognition, the Senate returned to session and adopted the Committee on Rules report setting the special order calendar. The calendar included Senate Bill 99 on the Ten Commandments, Senate Bill 298 on Class 3 municipalities, House Bill 381 on camp safety, Senate Bill 370 on tax increment districts, Senate Bill 363 on the Department of Economic and Community Affairs, House Bill 466 on firefighters, House Bill 95 on elections, House Bill 259 on stablecoin, and Senate Bill 342 on education.
The chamber then took up SB 99, sponsored by Senators Kelly and Sessions. Senator Kelly described the bill as requiring local school boards to display the Ten Commandments, together with founding documents such as the Declaration of Independence, Constitution, Bill of Rights, and Alabama Constitution preamble, in certain history classrooms and common areas for grades five through 12, using donated displays and funds when available. He said the bill was intended as a historical and educational measure, not religious instruction, and emphasized the inclusion of a disclaimer stating Alabama is not establishing a religion. After extended debate and a petition to close debate from the Rules Committee, the Senate voted on the bill by long roll and passed SB 99, with the recorded vote announced as 30 yeas and 4 nays.
TX
Transcript Highlights:
- There's no oversight, and there's no state audit of this.
- Now, you have taken a look at the audits, supposedly detailed audits, which I strongly disagree with.
- The state audits shall promptly investigate a report.
- That's why there have to be state audits.
- So, based on the certified financial audits, the current...
Keywords:
commercial motor vehicle, truck liability, motor carrier, trucking, civil liability, respondeat superior, negligent entrustment, negligent maintenance, negligent loading, negligent repair, bifurcated trial, exemplary damages, punitive damages, personal injury, collision, employer liability, vicarious liability, Civil Practice and Remedies Code, Texas tort reform, commercial truck accident
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Health Services (10-22-25)
Transcript Highlights:
- <00:30:16.480>
the managing contracts, auditing the managing contracts, auditing the contracts - Have you done any research or auditing Have you done any research or auditing of<00:40:44.640>
advertising and patient materials. advertising and patient materials.- It requires audits to be completed within 180 calendar days and that notice of the audit finding be given
- Advertising and patient materials.
Summary:
The committee first approved the minutes and then approved an agency amendment to a health and family services regulation. The amendment reversed a prior change so that neonatal ICU beds would remain subject to regular review rather than nonsubstantive review. The remaining administrative regulations were then reviewed without objection.
The main presentation was from State Auditor Allison Ball on a report finding $836 million in concurrent Medicaid capitation payments from 2019 through 2022, involving individuals enrolled in Kentucky and at least one other state. Ball said Kentucky relied on the PARIS system, which has limitations because it is updated quarterly and depends on voluntary state participation, while a better federal data source, T-MSIS, was not fully available to the state. She said the audit found weak internal controls, siloed processes, outdated guidance, and a low-priority attitude toward residency checks, all of which contributed to missed alerts and improper payments. She also said the report identified additional problems, including payments made after beneficiaries died and cases involving multiple states paying for the same person.
Ball recommended better access to federal data, stronger MCO contract provisions, and more active oversight by the Department for Medicaid Services and managed care organizations. She said the contracts reviewed did not provide a clear way to recoup the improper payments, though she and her counsel suggested possible equitable legal theories might be explored. Members expressed concern about the scale of the waste and the lack of contract enforcement, and asked whether any money could be recovered. Ball said the audit did not identify a clear contractual path to recoup the funds.
KY
Kentucky 2025 Regular Session
House Standing Committee on Primary and Secondary Education (3-12-25)
Transcript Highlights:
- instructional material instructional material material<00:20:00.320>
um <00:20:01.320> - <00:20:43.520>
and instructional material and instructional material and superintendent<00 - <00:51:41.359>
the <00:51:41.480>audits yeah so there'll be audits the audits yeah - They create the audit contract, which has all the requirements of the audit.
- They create the audit contract, which has all the requirements of the audit.
Summary:
The Primary and Secondary Education Committee met and first considered Senate Concurrent Resolution 43, a proposal tied to the Southern Regional Education Board’s crisis recovery network. Senator West and Dr. Puit explained that, for an additional $10,000 in dues, Kentucky would help create a network of 40 trained counselors in each of the 16 Southern states to provide post-crisis stabilization and psychological first aid after events such as the Marshall County shooting. They emphasized that the effort would be complementary to local and state response, would run through the school district, would not replace therapeutic services, and would allow districts to coordinate parent notifications and other protocols as usual. Members asked about parent involvement and whether pastoral counselors could participate; the presenters said local districts would remain in charge and that pastors could be included if properly credentialed. The committee then voted, and SCR 43 passed with the expression of opinion that it should pass.
The committee next took up Senate Bill 207, the School of Innovation Act, with a committee substitute. Senator West described the bill as creating an optional path for districts to contract with an outside education service provider for a three-year school-of-innovation model, aimed at turning around low-performing schools or supporting other schools that want to innovate. He said the model would preserve core district functions such as transportation, facilities, and SEEK funding, while allowing waivers from certain statutes and regulations inside the school building. The committee substitute also added a high-quality instructional materials component, creating a vendor-supported repository of vetted instructional materials that KDE would still control, with testing data used to evaluate whether the materials were improving outcomes.
Members questioned how the proposal differed from existing district-of-innovation law and what safeguards would exist for students. Senator West said the bill would repeal the unused district-of-innovation framework and replace it with a clearer process and guardrails, including KDE oversight, attendance rules, and authority to shut down a school arrangement for financial malfeasance. He also said the model could work with local partners, including superintendents’ associations, and could be used by magnet or other schools, not only low-performing ones. The discussion also touched on whether the bill would allow more flexibility in choosing third-party providers and whether it could support longer-term recovery and even philanthropy in schools. The transcript ends during the discussion of SB 207, with no final vote shown in the excerpt.
TX
Transcript Highlights:
- There's a local audit that is very perfunctory. Thank you. There's no state audit of this.
- Now, you have taken a look at the audits, supposedly detailed audits, which I strongly disagree with.
- "Being audited to ensure they are in compliance with the statute, correct?
- That's why there has to be state audits.
- And is that your audit from a few years ago?
Keywords:
commercial motor vehicle, truck liability, motor carrier, trucking, civil liability, respondeat superior, negligent entrustment, negligent maintenance, negligent loading, negligent repair, bifurcated trial, exemplary damages, punitive damages, personal injury, collision, employer liability, vicarious liability, Civil Practice and Remedies Code, Texas tort reform, commercial truck accident
Summary:
The Senate Transportation Committee reconvened on SB 2722, as substituted by Senator Bettencourt, which would redirect a portion of Harris County Toll Road Authority surplus revenues to the City of Houston and impose audit and tax-rate penalty provisions. Houston Police Chief Noe Diaz and Fire Chief Thomas Munoz testified in support, arguing that Houston bears a large share of toll-road public safety burdens, citing thousands of police and fire responses on toll-road property and the need for compensation for emergency services. Bill King, testifying neutrally, said the toll authority generates large excess revenues and urged stronger oversight and clearer controls on how the money is spent. Opponents, including Harris County officials, business and neighborhood representatives, and toll-road critics, argued the bill would divert transportation dollars, create a precedent for taking toll revenues for general municipal use, and could worsen project delivery and incentives; several also questioned the accuracy and interpretation of the revenue figures and the lack of comparable audit requirements for the city. The committee took extensive testimony but left SB 2722 pending without a vote.
The committee then heard SB 2129, which would increase fines for motorists who disregard railroad crossing gates or flaggers, and SB 2323, which would redact railroad crew members’ personal information from public accident reports. Both bills were presented as safety measures, with railroad labor testimony in support, and both were left pending after brief public testimony. The committee also heard SB 2141, a Zaffirini bill concerning specialty license plates for judges, with the substitute aimed at reducing security risks by changing how judges are identified on plates; it too was left pending.
Finally, the committee heard SB 2439, another Zaffirini bill, described as a TDLR cleanup measure related to ATV and off-highway vehicle safety certification. The bill would abolish the current training and certification program, which supporters said was burdensome and underused given the small number of approved instructors statewide. With no significant opposition on the record, the committee closed testimony and left SB 2439 pending as well.
WA
Washington 2025-2026 Regular Session
JLARC – Joint Legislative Audit & Review Committee Jul 16th, 2025
Transcript Highlights:
- And we've had some suggestions about improving our input about the scope of audits and connecting with
- So I look forward to working with committee members and reaching... performance audits.
- That's something we didn't definitively really answer during the audit.
- So I'm not sure that it would be material, but we can surely follow up on that.
- We also do many financial audits.
Summary:
The meeting began with JLARC’s biennial executive committee elections. After confirming a quorum, members unanimously elected Representative Pollet as chair, Senator Wagoner as vice chair, Representative Orcutt as secretary, and Senator Solomon as assistant secretary for the 2025-27 biennium. The committee also approved the May 14 meeting minutes unanimously. Chair Pollet then outlined a commitment to more member input on audit scope and coordination with the State Auditor’s Office.
Staff presented a preliminary report on Washington State recreation boating programs. They reported that six agencies administer boating-related activities, that the state collected about $108 million in boating-related revenue in 2021-23, and that $86 million was spent, mostly on infrastructure and water access, environmental protection, boater safety, and marine law enforcement. Staff said Washington’s boating laws and programs are broadly similar to other states and noted that the final report is expected in September.
JLARC then reviewed several tax preferences. For natural gas used as a transportation fuel, staff said the preferences reduce fuel costs but did not meet emissions-reduction targets because fewer vessels and vehicles converted to natural gas than expected; staff recommended continuing some exemptions and modifying reporting requirements. For travel agents and tour operators, staff said the preference continues to provide tax relief, but large beneficiaries’ savings are rising while small beneficiaries’ use is declining, leading to recommendations to continue the small-business rate and add or revise performance metrics. Staff also reviewed a nonprofit low-income housing property tax exemption, concluding it helps developers build homes as intended but that the performance metric should better reflect housing outcomes; they recommended the legislature decide whether to continue or modify it. Other reviews covered multipurpose senior citizen centers, disabled veteran adapted housing, trade convention attendance, agricultural fertilizer and seed wholesaling, hazardous substance tax treatment for pesticides, and silicon smelter energy preferences, with recommendations ranging from continuation to expiration depending on whether the stated objectives were met.
The committee then adopted the final cannabis market study for distribution. Staff reported that Washington businesses produced two to three times more cannabis than retailers sold in 2023, and that inaccurate and incomplete reporting limits the Liquor and Cannabis Board’s ability to regulate the market. The board said it concurs with the recommendations, including developing a plan for a new data system and considering broader social equity options. Finally, staff presented the proposed final report on Department of Health oversight of hospital data reporting, inspections, and complaints. Staff said DOH was late on most acute-care hospital inspections, had not fully verified third-party inspection standards, and did not adequately review adverse event correction plans or assess language access barriers in its complaint system. DOH said it concurs with all six recommendations and has already made some transparency improvements, including a public dashboard for adverse event reporting.
LA
Transcript Highlights:
- Many of us sit on the audit advisory.
- Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
- Many of us sit on the audit advisory.
- Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
- Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
Bills:
SR134, SR135, SR136, SR137, SR140, SR141, SR142, SCR75, SCR77, SCR12, HB75, HB1199, HB221, HCR89, HCR96, HCR103, HCR108, HCR58, HB9, HB177, HB181, HB198, HB202, HB223, HB225, HB387, HB398, HB457, HB459, HB540, HB591, HB616, HB766, HB775, HB783, HB797, HB895, HB906, HB950, HB975, HB1028, HB1052, HB1057, HB1076, HB1100, HB1139, HB1155, HB1160, HB1182, HB1186, HB1220, HB1222, HB1223, HB1224, HB1228, HB1231, HB1245, HB1256, SCR3, SB393, SB401, SB415, SB426, SB435, SB487, SB488, SB523, SB56, SB163, SB341, SB504, SB322, SCR9, SCR58, SB35, SB65, SB215, SB246, SB249, SB269, SB282, SB296, SB323, SB363, SB369, SB474, SB490, SB492, SB500, SB514, HCR27, HCR28, HCR66, HCR67, HCR72, HCR31, HCR47, HCR41, HB363, HB368, HB377, HB380, HB386, HB392, HB431, HB441, HB559, HB664, HB685, HB715, HB741, HB822, HB856, HB908, HB980, HB990, HB999, HB1010, HB1243, HB54, HB137, HB180, HB192, HB310, HB321, HB396, HB512, HB552, HB578, HB638, HB663, HB708, HB717, HB718, HB1009, HB1082, HB1104, HB1107, HB1198, HB1246, HB27, HB143, HB205, HB259, HB267, HB288, HB308, HB403, HB405, HB414, HB417, HB478, HB546, HB548, HB555, HB557, HB609, HB670, HB672, HB740, HB779, HB786, HB796, HB812, HB848, HB915, HB917, HB921, HB930, HB933, HB1095, HB1096, HB1103, HB1129, HB1154, HB1166, HB1187, HB1195, HB1230, HB316, HB511, HB799, HB1039, HB12, HB66, HB145, HB167, HB196, HB213, HB218, HB222, HB256, HB291, HB326, HB352, HB401, HB430, HB433, HB434, HB448, HB456, HB476, HB481, HB487, HB492, HB549, HB579, HB608, HB621, HB624, HB626, HB632, HB637, HB656, HB722, HB745, HB804, HB818, HB821, HB833, HB864, HB867, HB874, HB893, HB909, HB951, HB968, HB969, HB978, HB979, HB988, HB989, HB1001, HB1005, HB1007, HB1024, HB1032, HB1038, HB1050, HB1051, HB1056, HB1059, HB1077, HB1080, HB1081, HB1086, HB1108, HB1112, HB1153, HB1172, HB1173, HB1175, HB1192, HB1193, HB1204, HB1218, HB1242, HB1244, HB1249, HB1252, HB1254, HB17, HB36, HB41, HB47, HB73, HB126, HB133, HB140, HB159, HB166, HB211, HB226, HB271, HB324, HB337, HB351, HB399, HB571, HB712, HB723, HB726, HB750, HB759, HB844, HB966, HB1006, HB1018, HB1036, SB29, SB42, SB43, SB78, SB208, SB217, SB274, SB300, SB379, SB382, SB387, SB441, SB449, HB74, HB134, HB258, HB359, HB468, HB956, HB1117, SB149
Keywords:
SR134, Senate Resolution 134, Isaac Herzenberg, Metairie Park Country Day School, Country Day, javelin, track and field, Class 2A, state championship, high school athletics, student athlete, Louisiana Senate commendation, honorary resolution, sports recognition, University of Nebraska, Baton Rouge, LSU Bernie Moore Track Stadium, sportsmanship, collegiate athletics, condolence resolution
AZ
Transcript Highlights:
- Some subcommittee materials and materials provided in preparation for a governing board meeting must
- EVIT did not come out of this with a good audit.
- audit problems as well.
- We have never, in our audits and our school district audit, had an issue with the way that we're reporting
- So as I said, when the CTED is audited, it's audited at the CETT level, right?
Bills:
HB2093, HB2370, HB2376, HB2380, HB2381, HB2383, HB2423, HB2481, HB2621, HB2895, HB4005, HB4043, HB4109
Keywords:
mental health, school curriculum, education policy, instruction requirements, statute repeal, charter schools, education, weapons detection, public safety, school administration, school districts, real estate transactions, school property, bond issuance, land use approval, capital improvements, school governance, board meetings, education funding, parental notification
Summary:
The committee first approved the March 18, 2026 minutes and then considered the nomination of John Snyder to the State Board for Charter Schools. Snyder described his background in municipal finance, charter school financings, and prior service with Arizona charter school organizations and the Arizona School for the Arts. Members asked about how his finance experience would help the board’s oversight role, and the committee voted 6-0 with one not voting to recommend his confirmation to the full Senate.
The committee then heard HB 2093, which would remove the statutory requirement that health education include mental health instruction tied to multiple dimensions of health and would repeal related consultation requirements in 2037. The sponsor argued the bill would remove social-emotional learning from schools and return mental health matters to parents, while opponents, including students, a suicide-loss parent, and youth mental health advocates, said school-based mental health education saves lives and should remain available with parental opt-out. After debate, the committee voted 4-3 to give the bill a do pass recommendation.
Several school safety and education bills followed. HB 4043, requiring at least one campus employee trained in CPR, first aid, and AED use where applicable, passed unanimously after testimony from the sponsor and school administrators. HB 4005, requiring instruction on ethical and educational uses of artificial intelligence in school districts beginning in 2027-28, passed 4-3 despite opposition from the Arizona Education Association over unfunded mandate concerns. HB 2895, allowing Native American language proficiency to satisfy a world language requirement and adding language clarifying districts are not required to offer such courses, passed unanimously as amended. HB 2383, renaming trampoline court safety legislation as Ty’s Law, also passed unanimously as amended.
The committee also advanced HB 4109, a school public safety and notification bill requiring district safety policies, parent and law enforcement notification after life-threatening violence or weapon incidents, annual public safety reporting, and misdemeanor penalties for noncompliance. Testimony was sharply divided: supporters cited delayed or inadequate notification in serious incidents, while opponents argued the bill was too broad and criminalized administrators. The bill passed 4-3. The committee then approved HB 2376, appropriating $40 million for the school safety program and prioritizing school resource officers and school safety officers, and HB 2380, requiring greater public access to governing board meetings, materials, video, and out-of-state travel approvals; both passed 4-3. Finally, the committee began considering HB 2381, a major strike-everything amendment on career technical education district governance and funding, along with a follow-up amendment, but the transcript cuts off before final action on that bill.
NH
Transcript Highlights:
- <00:59:12.200>
after annual reporting and and audits after annual reporting and and audits - <01:00:45.160>
to <01:00:45.440>non-public audited to non-public audited to non-public - <01:12:54.719>
audit legislative performance audit legislative performance audit committee - <01:14:24.679>
only or income verification the audit only or income verification the audit - <03:08:07.399>
and to look at the material and to look at the material and question<03:08:
OK
Oklahoma 2026 Regular Session
Appropriations and Budget General Government Subcommittee 2nd Revision: Agenda Revised: 10:30 a.m. Ethics Commission
A&B General Government Subcommittee
Transcript Highlights:
- That's who audits us.
- The State Audit Division is also responsible for the Single Audit Report, which audits the roughly $14
- County governments are audited every two years, and larger counties are audited every year.
- that are where they've requested investigative audits, forensic audits like Ma Mo.
- So, I mean, anecdotally, there's always someone wanting an audit. that this town needs to be audited.
AR
Transcript Highlights:
- What is the audit backup for this?
- Is this federal funds, and do they audit, or are they state funds and we audit?
- Is this federal funds, and do they audit or the state funds and we audit?
- What is the audit process? We have federal funds. We have state funds. How often are they audited?
- We've been through a slurf audit.
Summary:
The committee considered and approved several temporary appropriation requests in Section B, including spending authority for the Court of Appeals to pay appointed counsel in criminal appeals, Commerce/Aeronautics airport and aviation grants, and Insurance Department items for workers’ compensation benefits and premium tax refunds. It also approved ARPA-related requests in Section C to return unused federal funds from DHS aging, mental health, substance abuse, and Older Americans Act grants.
In Section D, the committee reviewed and approved Infrastructure Investment and Jobs Act requests, including Agriculture grants for wildfire preparedness and forestry capacity, a large Commerce broadband BEAD request, environmental recycling-related reallocations, and Oil and Gas Commission grants for facility repairs and sample preservation. Members questioned the broadband program’s audit process and performance safeguards; the State Broadband Director said the funds are federal, subject to audits, and payments are released only after engineering certification of completed work. The committee also approved DHS reallocations in Section E, including major transfers within Medical Services from hospital medical appropriations to private and public nursing home lines, as well as transfers for children and family services, developmental disabilities, and youth services.
The committee then reviewed cash fund requests, miscellaneous federal grants, pay plan and performance fund transfers, methods of finance, and a large set of contracts. A Northwest Arkansas Community College official explained storm-damage repairs and insurance settlement issues, and DHS explained its hospital medical transfer was moving excess appropriation rather than cash. Members also questioned several UAPB tobacco prevention subgrants, especially arts-based outreach, and asked for more data on effectiveness; the committee later voted to expunge and re-refer the J-2 item for further review at a later ALC meeting. Additional discussion covered a DEQ grant to Free Geek of Arkansas for e-waste recycling, a UAPB tobacco program, and various contracts for universities, DHS services, corrections, and public safety. The meeting ended with reports filed for information and a brief member comment thanking others for concern after a tornado in Stone County; no one was injured.
HI
Hawaii 2026 Regular Session
EEP-LAB Joint Public Hearing - Thu Mar 19, 2026 @ 9:30 AM HST
Energy & Environmental Protection
Transcript Highlights:
- to lead materials in water infrastructure. infrastructure. infrastructure.
- been doing this work by taking materials been doing this work by taking materials out<01:08:24.319
- >> Uh, moving on to SB 3138, relating to independent audits of deposit beverage distributors.
- And then we do know that these audits cost in the tens of thousands of dollars.
- you know, pay for their own audits. you know, pay for their own audits.
Bills:
SB3326
Keywords:
renewable energy, energy storage, cost reduction, public utilities commission, Hawaii energy policies, 910, house, all
Summary:
The joint committees on Energy and Environmental Protection and Labor heard SB 3326, a bill concerning a study of separating transmission from generation in Hawaii’s electric system. Testimony was largely opposed. Life of the Land argued that true separation on an isolated island grid has not been shown to work anywhere and said the bill would waste taxpayer money. Hawaiian Electric and the Public Utilities Commission also opposed the measure, saying Hawaii already uses competitive bidding for new generation, that the bill would add cost, complexity, and reliability risks, and that a new study would duplicate prior work. In response to questions, the PUC explained its existing competitive bidding framework and said it had not seen an island system fully restructure in this way. The chair then amended the bill’s intent to require the PUC to open a proceeding for an independent, comprehensive analysis of the state’s energy pathways, including cost reduction, financial risk, state energy goals, and reliability, rather than narrowly focusing on separation. Both committees voted to pass SB 3326 SD2 with amendments, with the Energy committee adopting the recommendation unanimously and the Labor committee adopting it with one reservation and two no votes.
The Energy and Environmental Protection Committee then took up SB 2497 SD2, which would require electric utilities other than cooperatives to provide transparent, publicly accessible customer bill impact analyses and annual reports to the PUC. The Department of Commerce and Consumer Affairs and the PUC offered comments, with the PUC supporting the intent. Life of the Land said the proposed disclosure requirements would be too complex for most ratepayers to use meaningfully, while Hawaiian Electric said the bill could raise costs and slow projects, though it acknowledged some of the language changes and said much of the information is already available through existing planning and regulatory processes. Hawaii Clean Power Alliance and one individual testified in support. No vote was taken on SB 2497 SD2 during the excerpt.
The committee also heard SB 3183 SD2, which would bar higher-income taxpayers from claiming the renewable energy technologies income tax credit for certain residential solar systems and would change refundability rules. The Department of Taxation, the Hawaii State Energy Office, and the Tax Foundation offered comments, while the Hawaii Solar Energy Association and numerous companies and individuals opposed the bill. Opponents raised concerns about impacts on financing models and the solar market. Members asked the Department of Taxation for data on how credits are claimed by homeowners versus third-party owners and on the refundability of the credit; the department said it did not have the information immediately available but would follow up. The chair indicated decision-making would likely be deferred to allow further review, and no vote was taken in the excerpt.
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/26/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- about one misclassified worker per audit about one misclassified worker per audit and<00:30:53.399
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
- And if we've received audits or not received audits, or have we required?
- They would have an audit report.
- Audit, then yes, a request to audit would have to go through our executive committee.
- But it was audited by the state? No, sir. It was Meyer and Ward CPAs. Oh, okay. Private audit.