Transcript Highlights:

• of the state. of the state.
• state entities were state it charged to state entities were state entities. entities. entities.
• um<01:22:12.719> uh think auditor the auditor Randall um uh think auditor the auditor
• we and the auditor landed. we and the auditor landed.
• management<02:03:03.360> of state the state government management of state the state government

Keywords: 919, house, all

Summary: The committee heard a presentation from the legislative auditor on a performance audit of the governor’s office and lieutenant governor’s office covering July 1, 2022 through December 31, 2024. The audit reviewed receipts, inventory, payroll, and non-payroll expenditures and found 12 findings, concluding the office generally did not comply with the criteria tested because of internal control deficiencies. The auditor said four of five prior findings that remained relevant were not fully resolved, and that the problems were widespread across financial operations, creating opportunities for waste and fraud, though no evidence of wrongdoing or misuse of funds was found. The main findings involved weak segregation of duties, late vendor payments, inaccurate reimbursements and vendor payments, missing documentation, and poor receipt management. Auditors said one employee handled purchasing, receiving, payment processing, and inventory functions without adequate oversight; vendors were often paid late, resulting in more than $1,000 in late/reactivation fees; reimbursements and some state airplane payments contained errors; and many vendor payments, reimbursements, and purchasing card transactions lacked required support. The office also failed to collect about $12,000 for events at the governor’s residence, did not fully process several deposits, and lacked documentation for some billed or deposited amounts. Members reacted strongly to the repeated control failures and the lack of documentation, with several saying the issues were pervasive and concerning even if the dollar amounts were not large. Questions focused on whether the problems reflected different treatment of vendors versus employee expenses, whether restitution was being sought, and whether legislation was needed. The auditor responded that the state already has the necessary policies and procedures, and that the issue is implementation and oversight by the governor’s office, not new legislation. The auditor also said the governor’s office had been receptive and had begun taking steps to address the findings.

Transcript Highlights:

• Auditor Randall said, “For the record, Judy Randall, legislative auditor.
• Um Auditor Randall. Auditor Randall said, “Uh, um, excuse me. Thank you, Mr. Chair.
• Um Auditor >> All right. All right. Um Auditor Randall. Randall. Randall.
• Sorry if I missed that. a creation of the state. Do we know are a creation of the state.
• >> Auditor<00:47:40.000> Randall. >> Auditor Randall. >> Auditor Randall.

Keywords: 919, house, all

Summary: The Legislative Audit Commission Evaluation Subcommittee met on October 6, 2025, to choose additional program evaluation topics for the Office of the Legislative Auditor. Deputy Legislative Auditor Jody Mson Rodriguez explained that the commission had previously selected seven topics from an initial list of 11, with background papers already prepared on five of those items, and that the subcommittee was now being asked to select five more topics for background papers before narrowing the full set to four recommendations later in the fall or early spring. Members discussed several possible topics, especially emergency medical services, non-emergency medical transportation, MinnesotaCare eligibility, child care assistance, medical assistance fraud prevention, and U.S. Bank Stadium. David Kersner of OLA said emergency medical services and non-emergency medical transportation are distinct programs, and noted the EMS topic was evaluated in 2022 while non-emergency medical transportation had not been reviewed since 2011. Auditor Judy Randall said MinnesotaCare eligibility, child care assistance, and medical assistance fraud prevention are better suited to OLA’s financial audit division or special review unit rather than program evaluation, and that financial audits and special reviews do not require Legislative Audit Commission nomination. On process, Mson Rodriguez said the subcommittee had already met its minimum required selections under the commission’s policy and was free to choose additional topics. The discussion also covered whether to broaden the stadium topic beyond U.S. Bank Stadium; staff said the U.S. Bank financing structure alone would be a major undertaking, but they could help craft a future topic focused on maintenance across multiple facilities. No final vote or motion was taken in the portion of the meeting provided, and the chair indicated the committee would continue nominations and discussion.

Transcript Highlights:

• operate our own classification and pay system distinct from other parts of state government.
• Many states like Florida, majority of states utilize testing instruments in conjunction with the National
• Center for State Courts.
• She had already been it hired by another state attorney.
• I know the state attorneys are up to 70 now. We hope to be able to get there.

Transcript Highlights:

• and, of course, all the states around us.
• Florida is a state that looks to others for guidance.
• If other states don't make that standard and we're alone in that effort, are there other states that
• As regards to other states, I think the state of Louisiana, if I'm not mistaken, has signed an executive
• It is around more of the United States than of Mexico.

Summary: The committee heard and approved several measures. HB 735 expanded Florida’s boating improvement program to fund parking for boat trailers at public ramps and offered a 10% sovereign submerged land lease discount for manufacturers using environmental best management practices; it passed unanimously. HB 4021 expanded the North River Ranch Improvement Stewardship District in Manatee County by 640 acres and was reported favorably. CS for HB 371, which promotes nature-based methods and green/gray infrastructure for coastal resilience, also passed unanimously after supportive testimony from resilience and environmental groups and committee members. The committee then took up HJR 1325, a proposed constitutional amendment to create an elected Commissioner of Government Efficiency (COGE) with authority to audit, investigate, and report on waste, fraud, and abuse in state and local government. The proposal would eliminate the lieutenant governor position, the Government Efficiency Task Force, and the legislature’s current auditor appointment, with many implementation details deferred to a future bill. Members debated the scope of the new office, its relationship to the Auditor General and inspectors general, whether it should cover the legislative and judicial branches, staffing, and the comparison to federal DOGE efforts. An amendment making a minor wording change was adopted, and the resolution passed 23-? with a favorable report after a split vote. The committee also approved two Gulf of America bills. HB 575 redesignated the Gulf of Mexico as the Gulf of America, and CS for HB 549 required Florida’s academic standards and newly adopted instructional materials to reflect the federal designation for materials acquired on or after July 1, 2025. Both measures drew criticism from members who argued the renaming was politically motivated, historically insensitive, and potentially confusing for students, while supporters said Florida should align with federal action. HB 575 passed and CS for HB 549 passed 18-7. Finally, HB 4071, a local bill adjusting the boundary between Coral Springs and Parkland in Broward County by about 8.7 acres, was amended and reported favorably with support from both cities and the Broward delegation.

Transcript Highlights:

• According to the analysis, the bill has no significant state costs.
• So in the bill, it states that the... ...transparent and public.
• operations if publicly disclosed. ...or the state operations, if publicly disclosed.
• No, and he noted it as a part of his testimony. ...impact on the state of California.
• As noted in the Assembly Appropriation Committee analysis, this bill has no state fiscal costs.

Keywords: 988, house, all

Transcript Highlights:

• We contract with the state auditor to do that work.
• I heard that loud and clear from the state auditor.
• I heard that loud and clear from the state auditor.
• I heard that loud and clear from the state auditor.
• I heard that loud and clear from the state auditor.

Keywords: 1187, senate, all

Summary: The Senate Finance Committee met on January 9, 2025, to focus on internal controls, fraud prevention, and legislative oversight of state agencies. Legislative Auditor Judy Randall explained Minnesota’s internal control framework, based on the GAO Green Book, and described five core controls: assigning responsibility, separating duties, restricting access, maintaining policies and procedures, and keeping records. She tied each control to examples from recent audits, including DHS’s Medicaid provider debt recovery, the Minnesota State Academies’ travel reimbursement issue, privileged access at the Minnesota State Lottery, missing mileage-verification procedures at the Board of Firefighter Training and Education, and weak documentation in the Board on Aging’s senior nutrition program. Deputy Legislative Auditor Jod Mson Rodriguez then presented a new follow-up report on implementation of prior recommendations from 2022 through 2024, including special reviews. She said the office gathers agency documentation, evaluates progress, and categorizes recommendations from implemented to not applicable, while noting that some items require more work to verify and that this reflects OLA capacity rather than agency performance. Examples included the Department of Commerce, where some policy changes were verified but further work would be needed to confirm consistent investigator compliance, and the Metropolitan Council, where more data analysis would be needed to determine whether bonus payments were properly earned. She also noted that a legislature-directed recommendation to require grant manager training had not been implemented. Overall, OLA reported that state agencies had implemented or partially implemented close to 70% of its recommendations, while the legislature had implemented or partially implemented about 40% of recommendations from the last three years. Members generally praised the office’s work and discussed how agencies respond after reports are issued. Senator Westrom raised concerns about a recent media report on alleged fraud in CCAP, and Randall said OLA was aware of the issue but could not discuss details. Senator Draheim asked about post-report agency engagement, and Randall and Rodriguez said follow-up varies, with some agencies seeking private meetings and others engaging less, but that the follow-up process often prompts further discussion and improvement.

Transcript Highlights:

• this state. this state.
• Auditor. Auditor.
• They're not across state agencies and they're not within state agencies.
• Auditor<01:31:57.600> Randall. Auditor Randall. Auditor Randall.
• Auditor<01:33:29.160> Randall. Auditor Randall. Auditor Randall.

Keywords: 1183, house

Transcript Highlights:

• Auditor Thomas. Business right now. Auditor Thomas, anything else? Okay.
• The legislative auditor has concluded that boating-related revenues collected by the state support general
• but in other states.
• but in other states.
• As we discussed in the preliminary report presentation, the legislative auditor concludes that state

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.

Transcript Highlights:

• ONCE THE AUDITOR GENERALS OFFICE WAS INVOLVED?
• I THINK MY QUESTION I ASKED THE AUDITOR ABOUT THE TURNOVER.
• WE ARE ALL HAPPY TO HELP BECAUSE THESE ARE PEOPLE WHO LIVE IN OUR STATE.
• COMMITTEE DIRECTED THE AUDITOR GENERAL TO PERFORM THE WORK SINCE 2003.
• THE AUDITOR GENERAL MAY USE HER DISCRETION TO INCLUDE OPERATIONAL TOPICS.

Keywords: 999, senate, all

Transcript Highlights:

• I worked for the LFC, LASC, PED, ECECD, and now the Office of the State Auditor for the last year and
• This program is deeply personal to the State Auditor.
• The State Auditor is a land-grant heir for the state. In a clear land grant.
• Just generally, from our perspective at the Office of the State Auditor, $20,000 a year wasn't enough
• It dates from probably Domingo Chavez's time at State Audit. auditor.

Transcript Highlights:

• The state auditor does a lot of the financial audits.
• Chair, members of the committee, again, Josh Gallion, State Auditor.
• The National State Auditors Association compiles a report called Auditing in the States, and it provides
• So you have the AG's office working day to day with the state auditor.
• So you have the AG's office working day to day with the state auditor.

Summary: The committee met to receive a series of audit presentations, beginning with the statewide Annual Comprehensive Financial Report (ACFR) for fiscal year 2025. The State Auditor’s Office and OMB reported a clean, unmodified opinion for the state, with strong financial results including a $40.6 billion net position, $30.99 billion in assets, $1.81 billion in liabilities, and continued Legacy Fund growth. OMB also explained the new GASB 101 compensated-absences reporting change and discussed pension-liability fluctuations tied to discount-rate assumptions and investment performance. Members asked about how the state compares to others and about the effect of short-term commodity price swings, and OMB said the report reflects actual fiscal-year results rather than forecasts. The committee then heard the University System audit, which also received a clean opinion but included four findings: misreporting of Strategic Investment and Improvements Fund revenue, insufficient monitoring of service organizations at CTS, NDSU, and UND, improper bank reconciliations at Dakota College of Bottineau, Dickinson State, and Williston State, and investment/cash reconciliation problems at Bismarck State College related to bond proceeds. University officials agreed with the findings and said corrective actions were underway, including internal review of bank reconciliations. Members raised questions about NDSU’s use of certificates of deposit, and university staff explained that CDs are used to earn interest on funds being accumulated for future projects. Several other audits were presented, most with clean opinions and no findings, including the State Auditor’s Office, Workforce Safety and Insurance, Housing Finance Agency, Housing Incentive Fund, Job Service North Dakota, the Retirement and Investment Office, PERS, the Center for Distance Education, the Commission on Legal Counsel for Indigents, the Ethics Commission, and the Office of Administrative Hearings. Notable exceptions included a State Fair Association audit with an adverse opinion on the foundation component unit because its financial statements were not available for audit, and a Securities Department performance audit finding that performance-based pay increases and bonuses were issued without required evaluations. The committee also discussed the State Auditor’s future needs, including more staff capacity, data analytics, cybersecurity reviews, possible subpoena authority, independent legal counsel, and whether some audits—such as the Ethics Commission and State Fair—should be handled by independent third parties or under different statutory arrangements.

Transcript Highlights:

• Report to the state attorney or FDLE. In this case, I don't believe we did.
• I think my question I asked the auditor about the turnovers.
• There would have been some of these started during, under the state of emergency.
• The Auditor General would have sent out letters to those that definitely needed to The Auditor General
• The Auditor General may also use her discretion to include operational topics.

Summary: The Joint Legislative Auditing Committee heard the Auditor General’s operational audit of the City of Mexico Beach, which identified nine findings. The audit cited significant turnover in key management positions, late filing of required annual financial reports, weaknesses in competitive procurement and purchase approval controls, a duplicate payment on stormwater repairs that was later largely refunded, issues with the city accountant’s contract and IRS classification, IT access control problems, and the lack of fraud-reporting policies. Committee members asked about corrective action, and the Auditor General said a follow-up audit is required by statute within 18 months, with no enforcement authority beyond reporting progress back to the committee. Mayor Rich Wolf and city staff responded that the city had experienced major turnover and was rebuilding its finance and administrative team. He said the city had hired a city administrator, financial director, city clerk, and accounting firm, and was working to create policies, procedures, forms, and review processes to address the findings. Members discussed whether the turnover and hurricane-related workload contributed to the problems, and city officials said some of the larger purchases were storm-related and tied to FEMA or emergency work. The committee then received a staff update on enforcement for local governments that have not filed required financial reports. Staff said 400 entities had been notified, and as of the meeting two counties, 33 municipalities, and 48 special districts still owed reports or audits. The committee adopted a motion to proceed under section 11.42, Florida Statutes, including possible withholding of state funds for municipalities and enforcement actions for special districts, with authority for the chair and vice chair to delay action if new information warranted it. Finally, the committee unanimously directed the Auditor General and OPPAGA to conduct the required 2024-2025 audit of the Department of the Lottery, with the Auditor General handling financial, internal control, and compliance issues and OPPAGA developing operational recommendations. Members also briefly discussed whether the committee had reviewed transportation surtaxes and expressed interest in improving the timeliness and transparency of the audit and enforcement process before adjourning.

Transcript Highlights:

• state state assessment<00:02:01.360> of<00:02:01.600> certain<00:02:02.119> properties
• That's payments that the state makes on two local jurisdictions for land that the state holds.
• classification.
• for 8.5 million acres of state-owned and state-leased land.
• fee title and state held by the state in fee title and administered by the DNR are eligible for.

Keywords: 1187, senate, all

Transcript Highlights:

• Representative Anderson's 100% tax on fraud changes to the homestead resort classification threshold
• > of the school districts out of 330 in of the school districts out of 330 in the<00:03:08.280> state
• the state. the state.
• classification classification threshold<00:03:24.320> for<00:03:24.640> value<00:03:25.400
• to every county in the state. to every county in the state.

Keywords: 919, house, all

Summary: The House considered the conference committee report on House File 2438, the 2026 tax bill. Representative Gomez outlined the main provisions, saying most fiscal changes were tied to federal tax conformity. He also described several other items in the report, including a two-year extension of the pass-through entity tax workaround, a sustainable aviation fuel provision, a one-time $125 million increase in homestead credit property tax refunds, a one-year removal of the cap on the beginning farmer tax credit, a four-year tax exemption for PGA tickets, permanent aid to certain school districts, a direct file program, changes related to homestead resort classification thresholds, local property tax and income tax provisions, local government aid for the new city of Northern, a four-year extension of local homeless prevention aid, and Department of Revenue policy, technical, TIF, local, and public finance items. After the report was presented, the House adopted the conference committee report and ordered the bill repassed as amended by conference. The clerk then gave the bill its third reading as amended. Following third reading, Representative Niska moved to lay House File 2438 on the table. The motion prevailed, and the bill was tabled.

Transcript Highlights:

• President, Senator, you mean the state auditor or contract auditor? The contract auditors.
• auditor for the state auditor to send it to the federal government.
• , it's not the state auditor, it's individuals—auditors that are approved by the state auditor—need some
• President, so we're talking about three bites at the apple: Auditor, DFA, state auditor.
• You said the state auditor twice. So the auditor that's auditing an agency would do that.

Keywords: 996, all

Transcript Highlights:

• <00:32:33.720> auditor<00:32:34.279> Julie Next up, we have State Auditor Julie Blaha
• My name is Julie Blaha, and I am your State Auditor, and I'm here in strong support of this bill.
• Thank you, State Auditor Blaha. Senator Rasmuson, any remarks before I go to the committee members?
• <00:35:38.119> auditor<00:35:38.640> Blaha<00:35:39.359> uh you thank you state
• auditor Blaha uh you thank you state auditor Blaha uh Senator<00:35:39.880> ruson<00:35:40.480

Keywords: 1187, senate, all

Transcript Highlights:

• Madam Chair, I am Allison Ball, the State Auditor.
• Madam Chair, Lauren Ferguson, Chief of Staff for the State Auditor.
• They work as an auditor.
• They work as an auditor.
• They work as an auditor.

Keywords: 00:11 Call to Order/Roll Call 01:02 Discussion of 25RS SB 26 07:48 Roll Call Vote on 25RS SB 26 08:43 Discussion of 25RS SB 85 28:04 Roll Call Vote on 25RS SB 85 29:37 Discussion of 25RS HB 805 40:30 Roll Call Vote on 25RS HB 805 41:32 Adjournment, 958, all

Summary: The committee first took up Senate Bill 26, presented by Senator Brandon Storm, Family Court Judge Marcus Vanover, and Crystal Adams on behalf of the Kentucky Judicial Commission on Mental Health. The bill would ensure Kentucky complies with the ADA by prohibiting disability alone from being used to terminate adoption petitions, parental rights, or child-placement petitions. Testimony cited Kentucky Supreme Court and Court of Appeals cases involving parents with intellectual or developmental disabilities and national data showing high removal rates for parents with psychiatric, intellectual, or physical disabilities. The committee approved the bill 15-0 with favorable expression. The committee then heard Senate Bill 85 from Senator Steve Meredith and State Auditor Allison Ball, which continues the transition of the Office of the Ombudsman from the Cabinet for Health and Family Services to the Auditor’s office. Testimony focused on completing the transfer by clarifying access to the ITWIST database, ensuring complaints go directly to the Ombudsman, adding whistleblower protections, and making the office a separate office within the Auditor’s office for efficiency. Members asked about the prior conflict of interest when the Ombudsman was housed within CHFS, the database access dispute and lawsuit, and whether the office still remained independent. The bill passed with favorable expression after some members voted pass. Finally, the committee considered House Bill 805, with Representative Nick Wilson and Representative Sarah Stalker explaining a committee substitute and amendment. The bill would set timelines for the Cabinet to physically locate children reported at immediate safety risk and require annual kinship-care reporting to be automatically provided to the legislature and posted publicly. Wilson said the bill also cleans up language from last year’s House Bill 271, including changing “threats” to “risks” in the safety-plan definition and other terminology fixes. The committee adopted the substitute and amendment and advanced the bill with favorable expression.

Transcript Highlights:

• It's really unique to our state.
• public input and from our own State public input and from our own State advisory<00:05:19.840>
• throughout the state of Minnesota.
• I remember that because I was sitting at one of my first State of the State addresses.
• at one of my first state of the states states states with<00:39:07.800> and<00:39:08.119>

Keywords: 1183, house

Transcript Highlights:

• for the state of Oregon today and the audits division from the Secretary of State.
• about today, although internal auditors can do this work as well internally, and then internal auditors
• I invite the Secretary of State up—the State's office. Not the Secretary of State, just the office.
• It is overseen by approximately one quarter of an audit manager role and one quarter of a state auditor
• by state agencies, state employees, or persons under contract with state agencies.

Keywords: 907, all

Summary: The Joint Interim Committee on Legislative Audits met on June 17 for informational presentations. The Department of Administrative Services, through Chief Audit Executive Eli Ritchie, gave an overview of statewide internal audit requirements and the fiscal year 2025 report. He explained the difference between internal and external audit, described Oregon’s statutory and rule-based internal audit structure, and reported that 30 agencies had internal audit functions, with most meeting required standards. He said 73 audits and 49 advisory/consulting engagements were completed statewide, with strong compliance overall, though a few agencies were rebuilding audit committees after vacancies. No committee questions were raised after the presentation. The Secretary of State’s Audits Division then presented its Government Waste Hotline annual report. Director Steve Bergman and audit manager Olivia Rekhed described changes made to align the hotline with statute, including renaming it the Government Waste Hotline, creating a review panel, improving anonymity protections, removing fraud reporting from the hotline’s scope, and adjusting reporting timelines. They said hotline volume increased modestly in 2025, most reports were referred elsewhere or closed for insufficient evidence, and two reports were substantiated, including questioned costs of about $856 for personal use of a state vehicle and about $2.9 million tied to the Preschool Promise program. Committee members asked about hotline staffing, cost, anonymity, and follow-up on findings; staff said the hotline is lightly resourced, uses a contracted intake service, and referrals or recommendations are followed up through management letters and later reviews. The committee also heard an audit of the Oregon Parks and Recreation Department’s safety inspections and asset tracking. The Secretary of State’s office reported that OPRD had not consistently conducted or documented quarterly OSHA safety inspections and had incomplete asset records, including missing acquisition dates and costs for many assets. The audit made eight recommendations covering safety inspection policies, asset management guidance, tagging, reconciliations, disposition controls, training, and a new asset management system; OPRD agreed to all recommendations. OPRD officials said they had already begun training staff, improving inspection procedures, and working toward a replacement asset system, while noting operational challenges from a large, dispersed park system and manual processes. Committee members asked about what kinds of assets are tracked, how tagging works, whether items were actually being lost, and how much tracking is necessary for low-value tools; OPRD said the main issue was inconsistent classification and documentation rather than widespread loss. The meeting ended with no votes or formal actions taken.

Transcript Highlights:

• Mack Bernard, State Center for District 24.
• That’s via state statute, I’m sorry. The state set it up, not the city? Yes, the state.
• So it’s the state and not the city.
• As you know, the state created this monster in 1971.
• The United States exists at the permission of the states.

Summary: The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items related to local government accountability. The committee heard requests for operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member cited concerns about transparency, financial management, or compliance with state law. Representatives from Delray Beach DDA testified that an internal audit had already been completed, that findings were limited, and that they were working to cure issues such as procurement, credit card, and disbursement policies; the DDA chair also said the organization was willing to cooperate and was considering transitioning out of operating Old School Square. For Daytona Beach, the sponsor pointed to excess building permit revenues, vehicle purchases, and reported P-card irregularities as reasons for a broader audit. The committee approved all three audit requests, directing the Auditor General to finalize the scope while considering the stated concerns. The committee also received a presentation on the statewide performance reviews of 21 neighborhood improvement districts. The reviewers reported that 15 districts were active and six inactive, with common issues including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and recommended that several districts be reviewed to determine whether they were still needed. Members asked about staffing, inactivity criteria, and how the districts were administered, and staff explained that city or county liaisons often supplement district staffing. Later, staff reviewed enforcement actions for local governments that failed to file required financial reports or omitted required information from submitted audits. The committee discussed a list of noncompliant counties, municipalities, and special districts, including the town of Rayford, which staff said had long-standing reporting problems, no apparent municipal services, and no response to repeated outreach. The committee voted to send a letter to the Union County legislative delegation encouraging a local bill to dissolve Rayford. It also approved staff recommendations to proceed against entities still missing required filings or missing audit information, with authority for the chair and vice chair to delay action if additional information is later provided in good faith.