Video & Transcript Research : 'audit'

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ND
Transcript Highlights:
  • reporting on recent developments within the news at Dickinson State University regarding some, an audit
  • or a performance audit, I'm not sure the words to use right now, of the financial situation at Dickinson
  • Audit or a performance audit, I'm not sure the words to use right now, of the financial situation at
  • What is the timeline you're anticipating this audit to be following?
Keywords: 908, all
Summary: The committee first reviewed the 2024-25 tuition waiver report for the North Dakota University System. Staff explained that waivers were reported for degree-seeking students and broken out by residency, institution, and waiver type. Members asked about partial versus full waivers, institutional discretion, athletic waivers, and whether campuses have published guardrails or transparency requirements. Staff said most waivers are set by institutions, with some statutory and board-required categories, and that athletic waivers are a small share of total waiver dollars. The report showed total gross tuition of $354.5 million, tuition waived of $38.9 million, and 11,193 of 42,040 students receiving some waiver. Members also discussed how waivers affect net tuition revenue, housing and food collections, and whether campuses are using waivers strategically compared with scholarships and other funding sources. The committee then heard a presentation on tuition rates by campus and State Board policy. Staff explained the board’s tuition factors for resident, Minnesota reciprocity, contiguous-state/U.S. nonresident, and international students, and noted that campuses often seek exceptions based on program-specific competition and enrollment goals. Members asked whether rates are based on cost or competition, and staff said campuses typically bring forward estimates and market comparisons when requesting special rates. The presentation also reviewed general fund appropriations versus net tuition revenue by campus, and members discussed how local tuition decisions and waivers do not directly affect the state funding formula, though they do affect institutional revenue and reserves. Questions were also raised about the Higher Learning Commission’s financial composite indicator and how it differs from the more intuitive reserve and revenue figures. The committee next received a broad overview of non-higher-education entities affiliated with the State Board of Higher Education, beginning with NDSU agriculture-related units. Dr. Greg Lardy described the State Board of Agricultural Research and Education, the NDSU Extension Service, the Agricultural Experiment Station, and the branch research centers, emphasizing their statewide role in crop and livestock research, extension education, and county-based outreach. He outlined funding mixes for extension, the experiment station, and branch stations, noting that grants and contracts support both research and education, while the agronomy seed farm is self-funded through seed sales. Members asked about the new and vacant FTE pool, R1 research status, matching requirements for grants, and whether state appropriations count toward research expenditures. Dr. Lardy also highlighted major research impacts, including crop varieties, virtual fencing, AI-assisted weed control, and NDAWN weather data. The Northern Crops Institute and the Upper Great Plains Transportation Institute also presented. NCI described its role in market development, technical services, and education for regional agriculture, its governance through the Northern Crops Council, and its funding from state appropriations, other states, and earned revenue. Members asked about the source of out-of-state funding, intellectual property, and the institute’s international reach. UGPTI then outlined its transportation research, federal and state funding structure, and work on road and bridge condition assessments, travel demand modeling, and workforce training. No votes were taken during the portion of the meeting reflected in the transcript.
MN
Transcript Highlights:
  • When Virginia did an audit in 2019 to evaluate our incentives, we concluded that 90% of the investment
  • The Department of Revenue already has audit authority, and the Minnesota Department of Employment and
  • 43:36.800> department<00:43:37.160> already<00:43:37.440> has<00:43:37.559> audit
  • the department already has audit the department already has audit Authority<00:43:38.760> and
Keywords: 1183, house
HI

Hawaii 2025 Regular Session

CPN-PSM, CPN-EDT, CPN Public Hearing 02-05-2025

Commerce and Consumer Protection

Transcript Highlights:
  • Mikan said he still does not have the annual financial audit report from 2023.
  • He said they are already into 2025 and they do not have a copy of the final financial audit or a draft
  • of the financial audit from their auditor.
  • He said they are already into 2025 and do not have a copy of the final financial audit or even a draft
  • of the financial audit from their auditor.
Keywords: 912, senate, all
Summary: The committee opened by outlining testimony procedures and then heard SB 376 on tax credits, which would create a home fire safety improvement tax credit. Testimony from the Tax Foundation of Hawaiʻi urged that the concept would be better handled as a subsidy program and raised drafting concerns about unclear definitions and eligibility. Later, the committees agreed to pass SB 376 with amendments, including making the credit nonrefundable, clarifying third-party certification, deleting recapture-related language, and making technical changes. Members then heard SB 417, which would make unlicensed contractor work during or within five years after an emergency or disaster a class B felony. The Contractors License Board was listed for comments, and the Subcontractors Association supported the measure. The committees ultimately recommended passage with technical, non-substantive amendments and an adjusted effective date, and the measure was adopted. A substantial portion of the meeting focused on SB 782, which would require free and accessible voice communication services for incarcerated people and prohibit state agencies from profiting from those services, while also directing the PUC to set standards and providing funding for the SAVIN victim notification program. Supporters, including the Public Defender, ACLU of Hawaiʻi, Worth Rises, and others, argued the bill would reduce costs for families, improve reentry, and align adult corrections with the juvenile system. Opponents, including the Department of Corrections and Rehabilitation, the Hawaiʻi Paroling Authority, and SAVIN-related witnesses, warned that changing the funding structure could weaken victim notification and safety services. The committees deferred SB 782. The committee also heard SB 999 on fireworks, which would repeal permissible consumer fireworks uses, impose civil penalties and forfeiture remedies, and create a forfeiture special fund for safety education. The Department of Law Enforcement and Honolulu Police Department supported the bill, while fireworks industry representatives and others opposed it, arguing prohibition would be ineffective and urging stronger enforcement and education instead. The committees deferred SB 999 for further consideration, and SB 1136 on insurance was also deferred after insurers and the Department of Commerce and Consumer Affairs opposed it. In the later joint session with the Committee on Economic Development and Tourism, SB 744 on condominium loans was heard with support from the Hawaii Green Infrastructure Authority and banking groups, while one testifier raised concerns that the program could function like C-PACE financing and add risky debt to condominium associations; testimony and discussion continued on that measure.
HI

Hawaii 2025 Regular Session

CPN-AEN, CPN-EDT, CPN-HOU, CPN-EIG Public Hearings 01-29-2025

Commerce and Consumer Protection

Transcript Highlights:
  • You know, there was a, um, what is it, audit report that came out previously, you know, looking at how
  • uh<00:25:12.799> what<00:25:12.960> is<00:25:13.120> it<00:25:14.120> audit
  • there was a um uh what is it audit there was a um uh what is it audit report<00:25:15.320> that
  • probably be thousands, if not tens of thousands, so he thinks they would be talking about an entire audit
Keywords: 912, senate, all
Summary: The committee first heard SB 252 on invasive species, which would broaden the Department of Agriculture’s authority to inspect items moved into or within Hawaii, prohibit the sale of pest-infested merchandise, and allow quarantine, treatment, or destruction of affected materials with clarified penalties. Testifiers from the Hawaii Invasive Species Council, the Coordinating Group on Alien Pest Species, the Farmers Union, and many others strongly supported the bill, emphasizing gaps in current inspection authority and the need to address high-risk non-agricultural commodities such as outdoor furniture and other cargo that can carry pests like red imported fire ants. Members raised concerns about staffing, inspection capacity, commerce impacts, and whether better manifest descriptions or scanners could help target higher-risk shipments. The chairs recommended passage with Department of Agriculture and technical amendments, and the committees adopted the recommendation. The joint CPN/EDT hearing then took up SB 148 on combat sports, which would create a Hawaii Combat Sports Commission and regulate combat sports while prohibiting no-rules contests. The Department of Commerce and Consumer Affairs offered comments on effective dates and later said other jurisdictions generally use a single commission for boxing and MMA. Supporters, including a professional fighter and a longtime advocate, argued the bill would help revive the sport in Hawaii, improve local opportunities, and reduce costs associated with separate commissions; one testifier initially appeared opposed but clarified he was actually in support. Committee members asked about safety, medical coverage, staffing, vacancies, and whether separate commissions could share staff. The committees ultimately recommended passage with amendments, including an Attorney General effective-date amendment, amendments from the Hawaii Association of Professional Nurses to increase health-care coverage at fights, and DCCA’s recommendation to unify boxing and MMA under one commission; the effective date was deferred to July 1, 2050, and the recommendation was adopted. A later joint CPN/Housing agenda began with SB 69 on deposits of public funds, which would require the Director of Finance to consider the benefits of using in-state depositories, including favorable lending terms for affordable housing. The Department of Budget and Finance and the Hawaii Bankers Association offered comments, and no other testimony or questions were noted before the discussion moved on. The next measure introduced was SB 24 on limited profit housing associations, which would create a regulatory framework and a limited profit housing council; the transcript cuts off as testimony on that bill was beginning.
NH

New Hampshire 2025 Regular Session

House Finance Division III (01/27/2025)

Transcript Highlights:
  • She's also going to be talking about how they audit providers on a regular basis.
  • She's also going to be talking about how they audit providers on a regular basis.
  • She's also going to be talking about how they audit providers on a regular basis.
  • She's also going to be talking about how they audit providers on a regular basis.
  • activities that the department does relative to ensuring funds are managed appropriately. ...about how they audit
Keywords: 928, house, all
Summary: The committee convened an informational Division 3 Finance hearing focused on DHHS programmatic issues rather than budget line items. The chair emphasized that members should avoid questions requiring dollar figures and noted that the coming budget cycle would likely be difficult because revenues are expected to be tighter. Commissioner Lori Weaver said the department wanted to use the session to explain its functions at a high level, with more detailed presentations to follow, and to collect questions for later responses. Weaver outlined DHHS’s mission of supporting optimal health for state residents and described the department’s three main responsibilities: protection and prevention, client service delivery, and regulatory oversight. She said DHHS has eight divisions, a $3.6 billion total budget, about $1.217 billion in general funds, roughly a quarter of state positions, and personnel costs that are less than 11% of the budget. She also noted a recent hiring freeze, explained that the department did not request new positions except where required by law, and said vacancy rates had improved from 22% to 14% over the last two years but could rise again because of attrition and the hiring freeze. Weaver and CFO Nathan White then discussed why the DHHS budget is complex, explaining that it is built from multiple funding sources and is shaped by assumptions made months before the fiscal year begins, actual service demand, and cost allocation rules used to draw down federal funds. White highlighted maintenance-of-effort requirements, including TANF, where state spending is needed to secure federal matching funds and shortfalls can trigger penalties. At the committee’s request, DHHS agreed to provide a simplified historical accounting of TANF contributions to show how the match is assembled across positions, contracts, and other factors. The department also reviewed its roadmap, which Weaver described as a framework developed with staff and stakeholders around three themes: culture, community, and customer service. She highlighted priorities such as Mission Zero to end emergency department boarding, expanding access to community-based and residential behavioral health services, reducing reliance on institutional care, improving contract management with nonprofit and provider partners, using data dashboards to guide decisions, and investing in workforce stability and culture. No votes were taken; the main action was DHHS’s commitment to provide additional follow-up materials, including the TANF contribution breakdown.
TX
Transcript Highlights:
  • We have compliance specialists that go out to the courts and audit their guardianship filings and have
  • What our specialists do is they go out and they audit the guardianship filings and then they produce
  • We've gone through 246 counties and done these audits.
  • I think it's letting the courts, because they didn't have the resources before to audit their cases,
  • It was in my... ...home county that was the worst possible court when audited in the state.
Bills: SB 1
Summary: The Senate Finance Committee convened for its first hearing of the 89th regular session, confirmed a quorum, adopted committee rules by a 15-0 vote, and began review of Senate Bill 1, the state budget for fiscal years 2026-27. Chair Huffman outlined the committee’s organization, introduced staff, and described the budget as conservative and focused on one-time investments. She highlighted major SB 1 priorities including property tax relief, full funding for public education formulas, teacher pay, school safety, border security, Medicaid growth, dementia research, energy and water infrastructure, transportation, wildfire suppression, and other capital and public safety needs. Comptroller Glenn Hager presented the biennial revenue estimate, saying the state has $194.6 billion available for general-purpose spending in 2026-27, with a projected $23.8 billion ending balance from the current biennium. He cautioned that revenue growth is returning to more normal levels and that lawmakers should avoid committing short-term surpluses to ongoing expenses. He also explained that the Economic Stabilization Fund is projected to hit its constitutional cap, meaning an estimated $5.6 billion in severance tax and related revenue would remain in general revenue in the upcoming biennium rather than flow into the fund. Senators discussed whether to raise or rename the fund and the implications of keeping more severance-tax revenue in general revenue. The Legislative Budget Board then gave an overview of SB 1 and the budget’s major funding changes. LBB staff explained that the bill is essentially flat at $332.9 billion in all funds, but includes large method-of-finance shifts and major property tax relief. They detailed how prior property tax relief enacted in the 88th Legislature grew from an estimated $18 billion to $22.7 billion because of higher property values and hold-harmless provisions, and said SB 1 continues that relief with a total of $51 billion in ongoing and new property tax support. Members asked extensive questions about the automatic growth in school tax compression, the constitutional homestead exemption, COVID-era federal funding, Medicaid assumptions, and the sunset of the non-homestead circuit breaker. No additional votes or final budget actions were taken beyond adoption of the committee rules.
MN

Minnesota 2025-2026 Regular Session

Fraud Committee Meeting - 2026-04-21

Fraud Prevention and State Agency Oversight Policy

Transcript Highlights:
  • um, much of this is rehashing things that I remember hearing about in education finance, both the audit
  • um, much of this is rehashing things that I remember hearing about in education finance, both the audit
  • um, much of this is rehashing things that I remember hearing about in education finance, both the audit
  • And so I guess in the limited time that we have left in this committee, finance, both the audit report
  • um and finance, both the audit report um and the<01:37:12.400> response<01:37:12.960> a
MN

Minnesota 2025-2026 Regular Session

House Transportation Finance and Policy Committee 4/13/26

Transportation Finance and Policy

Transcript Highlights:
  • Then changes related to lien holders being receiving vehicle titles, audit assessments, mobile ID, and
  • holders being receiving<01:26:18.720> vehicle<01:26:19.080> titles,<01:26:20.080> audit
  • receiving vehicle titles, audit receiving vehicle titles, audit assessments,<01:26:21.440> mobile
  • Then, lines 50 through 55 relate to a governor's proposed change on auditing motor carriers.
  • item interactions for DVS items related to replacing plates at the time of vehicle transfer and the audit
Summary: The committee approved the April 8, 2026 minutes and then heard House File 3373, which was laid over. The bill sought trunk highway bond funding for preliminary and final design work at the 70th Street interchange in St. Paul Park. Representative Hansen, Mayor Keith Frankie, and Washington County Commissioner Karla Bigham described the interchange as undersized and increasingly unsafe because of refinery truck traffic, aggregate hauling, nearby growth, and changing traffic patterns. Members asked about prior study, cost, and greenhouse gas requirements, and the bill author said the request was about $500,000. Chair Cosgrove noted the bill would be laid over and suggested the issue could involve future statutory exemptions. The committee then took up House File 4449, also laid over, after adopting the A4 author’s amendment. Representative Jones presented the bill as a transit planning and accountability measure for the Twin Cities metro. It would set numeric transit goals, require better coordination between road projects and future transit projects, and give the Met Council more tools to support transit-oriented development, including property acquisition and development around transit corridors. Jones argued the bill would help avoid rebuilding roads twice and improve transit ridership, frequency, speed, and reliability. Representative Olson offered an amendment to exempt highway projects primarily addressing documented safety issues, arguing that safety projects should not be burdened by added transit requirements or costs. Jones said she supported the safety concern but opposed the amendment as written because the bill was aimed at major construction projects. After a roll call, the amendment failed on an 8-8 tie. The bill itself remained laid over for further work, with the chair noting there was still time to refine the proposal.
MN

Minnesota 2025-2026 Regular Session

Agriculture Committee Meeting - 2026-04-08

Agriculture Finance and Policy

Transcript Highlights:
  • We are committed to transparency with audited financials and third-party verification requirements tied
  • We are committed to transparency with audited financials and third-party verification requirements tied
  • For nearly 20 years, our role has been to provide trusted, auditable data that allows energy markets
  • For nearly 20 years, our role has been to provide trusted, auditable data that allows energy markets
  • claims regarding the CI score of a given crop backed up by trusted auditable records.
Bills: HF2103, HF4508
MN

Minnesota 2025-2026 Regular Session

Senate Floor Session - 04/07/26

Minnesota Senate Floor Meeting

Transcript Highlights:
  • The Trump administration can uh ask for an audit from hospitals, the uh manufacturers of pharmaceuticals
  • can ask for an audit from hospitals to make sure that the funds are being used appropriately.
  • President, and I would ask the members to vote no. for an audit from hospitals to make sure for an audit
  • The federal agency HRSA, which is charged with looking after this law, does very periodic audits.
  • Within the last 15 years, only half of the 340B covered entities have had any type of audit from HRSA
Keywords: 1187, senate, all
KY
Transcript Highlights:
  • Um, to include um all audit results from payment error rate measurement audits as well as from Office
  • of Inspector General audits.
  • Um, to include um all audit results from payment error rate measurement audits as well as from Office
  • of Inspector General audits.
Summary: The Medicaid Oversight and Advisory Board met on July 30, 2025, approved the June 25 minutes, and received a presentation from Katherine Castanza of the National Conference of State Legislatures on Medicaid provisions in H.R. 1. The presentation outlined more than 20 Medicaid-related provisions, emphasizing that the largest federal savings come from work/community engagement requirements, changes to provider taxes, limits on state-directed payments, more frequent eligibility redeterminations for expansion populations, and related eligibility/enrollment changes. She said the fiscal effects are backloaded, with most reductions occurring in the later years of the 10-year window, and noted potential significant impacts on hospital payments and state financing. She also described new funding opportunities, including a $50 billion rural health transformation fund and a new home and community-based services waiver with associated grants. A substantial portion of the discussion focused on Kentucky’s pending community engagement 1115 waiver and how it would interact with the new federal requirements. Board members asked whether the waiver had been approved, what the cabinet’s contingency plan would be if CMS does not approve it, and what the timeline is for compliance. Cabinet representatives said the waiver has not yet been approved by CMS, remains under public comment, and that the state will wait for CMS guidance before moving forward; if needed, the state would amend the waiver or submit a new one. They said the work requirement must be in place by January 1, 2027, with a possible extension to 2028. Castanza also explained that expansion adults with incomes between 100% and 138% of the federal poverty level would face new cost-sharing requirements beginning October 1, 2028, and that eligibility redeterminations would move from annual to every six months starting January 1, 2027. She then walked through provider tax changes, including a moratorium on new provider taxes beginning October 1, 2026, and a phased reduction in the hold-harmless threshold for existing taxes beginning January 1, 2028, with exemptions for nursing facilities and ICF/IID providers. Board members questioned the timing and likely impact on Kentucky, and Castanza responded that the effect would depend on each tax’s current rate and would phase in over time.
MN

Minnesota 2025 1st Special Session

House Children and Families Finance and Policy Committee 4/8/25

Children and Families Finance and Policy

Transcript Highlights:
  • federal compliance will allow Minnesota to show progress towards meeting recent federal compliance audit
  • findings and address some of the new audit requirements, both of which are needed to avoid penalties
  • federal compliance will allow Minnesota to show progress towards meeting recent federal compliance audit
  • findings and address some of the new audit requirements, both of which are needed to avoid penalties
  • findings and address some of the new audit requirements, both of which are needed to avoid penalties
Bills: HF2436
MN

Minnesota 2025-2026 Regular Session

House Workforce, Labor, and Economic Development Finance and Policy Committee 3/20/25

Workforce, Labor, and Economic Development Finance and Policy

Transcript Highlights:
  • If there's questions, we do regular desk audits.
  • On top of that, we also do best practice audits, and you can take a look.
  • On top of that, we also do best practice audits, and you can take a look.
  • <01:38:59.560> and that we also do best practice Audits and that we also do best practice
  • Audits and you<01:38:59.800> can<01:39:00.159> take<01:39:00.360> a<01:39:00.599
MN

Minnesota 2025-2026 Regular Session

Committee on Energy, Utilities, Environment and Climate - 03/05/25

Energy, Utilities, Environment, and Climate

Transcript Highlights:
  • Emirates technology will provide an auditable record for every ton of ammonia produced with renewable
  • We provide the auditable record backing up public claims. Mr.
  • Emirates technology will provide an auditable record for every time of ammonia produced with renewable
  • We provide the auditable record backing up public claims.
  • MRETS technology will provide an auditable record for every time of ammonia produced with renewable energy
Keywords: 1187, senate, all
NH

New Hampshire 2025 Regular Session

Senate Education (03/03/2025)

Education

Transcript Highlights:
  • had to pass legislation to compel the organization to participate in the legislative budget office's audit
  • had to pass legislation to compel the organization to participate in the legislative budget office's audit
  • had to pass legislation to compel the organization to participate in the legislative budget office's audit
  • would like to state that right on the Children's Scholarship Fund website, you can get the IRS form, audited
  • would like to state that right on the Children's Scholarship Fund website, you can get the IRS form, audited
Keywords: 1191, senate, all
MN

Minnesota 2025 1st Special Session

Committee on Human Services - 02/26/25

Human Services

Transcript Highlights:
  • administrative capabilities like data analysis, shared technology platforms, compliance programs, program audits
  • strong feelings about fraud, and as a matter of fact, I couldn't join you today because I had two audits
  • couldn't join you today because I had couldn't join you today because I had two<01:43:15.320> audits
  • > this<01:43:16.280> morning<01:43:16.639> and<01:43:16.840> this two audits
  • to do this morning and this two audits to do this morning and this afternoon<01:43:17.639> I'm
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

House Environment and Natural Resources Finance and Policy Committee 2/13/25 - Part 1

Environment and Natural Resources Finance and Policy

Transcript Highlights:
  • The agency had begun internal audits and continuous improvement projects. not<00:46:46.119> is
  • The agency had begun internal audits and continuous improvement projects.
  • The agency had begun internal audits and continuous improvement projects. bill Mr chairman all right
  • 00:49:23.720> begun<00:49:24.520> uh<00:49:24.839> internal<00:49:25.280> Audits
  • <00:49:25.640> and agency had begun uh internal Audits and agency had begun uh internal Audits
Keywords: 1183, house
MN

Minnesota 2025 1st Special Session

Committee on Labor - 02/11/25

Labor

Transcript Highlights:
  • Other state and local governments have proposed legislation requiring audits of AI systems used in employment
  • Other state and local governments have proposed legislation requiring audits of AI systems used in employment
  • Other state and local governments have proposed legislation requiring audits of AI systems used in employment
  • practices, I think what we're starting to see states and cities do is say we're going to require audits
  • To require audits of AI-driven algorithms that are being implemented, either in hiring or in health care
Keywords: 1187, senate, all
AR

Arkansas 2026 Regular Session

LEGISLATIVE JOINT AUDITING-STATE AGENCIES Mar 12th, 2026

LEGISLATIVE JOINT AUDITING-STATE AGENCIES

Transcript Highlights:
  • have findings, and we also have three reports without findings that are listed on page one of the audit
Summary: The committee first approved the minutes and then heard audit reports from Tom Bullington. For the Department of Public Safety FY24 audit, two findings were presented: a duplicate vendor payment of nearly $3,700 that was later recouped, and a $2.5 million collateral deficiency tied to bank deposits that exceeded FDIC coverage because securities were not properly pledged to the State Police. Agency representatives from Arkansas State Police and the Department of Public Safety answered questions, and members discussed how the collateral requirement works before the report was filed without objection. The committee then reviewed the Department of Transformation and Shared Services FY24 audit, which contained five findings. These included an $800 career service overpayment caused by incorrect rehire data, delayed deactivation and inaccurate listing of fixed assets including stolen cameras, a double count of more than $940,000 in year-end cash records, $10.3 million in health claims that should have been recorded as fiscal year 2024 payables, and repeated deficiencies in vehicle mileage logs. Agency officials said the stolen cameras were recovered through restitution, and they described corrective steps for asset tracking, cash reporting, and vehicle logs. Members asked detailed questions about the vehicle log issues and the planned statewide GPS/telematics rollout. Shared Administrative Services said it is negotiating a vendor contract, expects to implement the system first in its own department, and aims to use GPS, geofencing, alerts, and WEX fuel-card data to improve oversight while preserving privacy. The committee also discussed possible future vehicle sharing across agencies, but no action was taken beyond filing the report. The meeting adjourned after announcing the next meeting date.