Transcript Highlights:

• , called a federal single audit.
• We're willing to accept the audit without the federal single audit, so it's no longer going to be under
• We required the first-ever audit, which is a system organizational controls audit of SHARE.
• And so we're thinking about bifurcating an audit report review team with audit services because, again
• As I mentioned, we've had clean audits.

Transcript Highlights:

• The audit we received on Wednesday was a desk audit.
• prescription audits from prescription benefit<00:32:00.880> management<00:32:01.360> companies
• audit.
• First, requiring electronic notice before audits are done, not just the initial audit but all audits.
• <01:40:51.440> Um initial audit but um all audits. Um initial audit but um all audits.

Bills: SB2275, SB2390, SB2540, SB3142, SB2414, SB2340, SB2848

Keywords: Medicaid, disability, buy-in program, workers with disabilities, income eligibility, premium structure, biomarker testing, health insurance, medical coverage, state law, health maintenance organization, juvenile justice, youth penalties, minors, court fees, court costs, fines, surcharges, restitution, fee waiver

Summary: The House Committee on Health heard testimony on a series of bills related to public health, pharmacy regulation, disability access, and health care infrastructure. HB 1535, creating an income tax credit for automated external defibrillator installations, drew support from the Department of Health, tax department comments, and public testimony emphasizing AED access in community and transit settings. HB 1765, requiring safety warnings for spear fishing gear, received comments from DLNR and strong support from a free-diving safety advocate who described blackout risks and argued for point-of-sale warnings. HB 1549, which would repeal the law prohibiting drug paraphernalia, drew mixed testimony: the Department of Health, the Public Defender, and harm-reduction advocates supported repeal as a public health measure, while HPD and a county prosecutor opposed it, warning it could encourage drug use and create public safety issues. The committee also heard HB 1550, which would exclude drug testing products from the definition of drug paraphernalia. The Department of Health and harm-reduction advocates supported the bill, saying drug checking tools save lives and help prevent overdoses, while one written opponent was noted. HB 1995, allowing people who are blind or deaf to receive disabled parking permits, drew opposition from the State Council on Developmental Disabilities, the Disability and Communication Access Board, and other opponents, while a few written supporters were also noted. HB 1671, allowing licensed dental hygienists to place interim therapeutic restorations in public health settings, received support from the Department of Health and several oral health organizations, with the Board of Dentistry offering comments. HB 1643, establishing a framework for pharmacy audits and record retrieval, prompted the most extended discussion. The Board of Pharmacy and independent pharmacy representatives supported the bill as a needed framework to limit burdensome audits and protect patient care, while HMSA raised concerns about possible conflicts with upcoming federal PBM reforms and potential unintended consequences. Committee members questioned both sides about timing and workload, and supporters argued the bill was needed now to protect rural and independent pharmacies. Finally, HB 1978, appropriating funds for a new outpatient care center in North Kona, received strong support from Hawaii Health Systems Corporation, Queen’s Health Systems, the Kona-Kohala Chamber, and others, who described it as a long-term investment in West Hawaii’s health care capacity and economy. No votes or final actions were taken in the portion of the hearing provided.

Transcript Highlights:

• Christine Young, the director of audits Christine Young, the director of audits for<00:26:03.840
• course of our audit examination. course of our audit examination.
• <00:29:35.760> the operations um and also managing the operations um and also managing the
• As you all know, we we get a management.
• audits? audits?

Keywords: 1189, house, all

Summary: The Fiscal Committee met on February 20, 2026, first approving the minutes and then adopting the consent calendar as amended, with item 26045 removed for separate consideration. The committee then heard item 26045 from the Department of Health and Human Services on the Real Health Transformation Grant for Go North. HHS explained that the first-year award is $204 million, with most funds passed through to Go North and only limited administrative and audit costs retained by HHS. Members asked about staffing, procurement, the program’s spending plan, and whether future grant amounts would be fixed. HHS said Go North will administer the grants, staffing is expected to be about 20 positions, procurements will be competitive, and future awards will depend on federal review of performance and spending. The commissioner said the money is intended to create transformative changes that must be sustainable after the grant period. The committee then approved the item. The committee next took up regular calendar item 26041 from HHS and adopted it without discussion. It also approved two adjusted items on tab 11, FIS26028 and FIS26029. Item 26027 from the Department of Transportation was adopted as well. Item 26034 from the Department of Corrections was withdrawn, and members noted that any request for new overtime money would be closely scrutinized, especially given the tight budget and the need to explain how existing salary funds were being used. Committee staff said they would follow up with Corrections on vacancy rates, available funds, and other class lines and provide answers to the committee. The committee then received audit presentations on the state’s college savings plans, including the Unique College Investing Plan and the Fidelity Advisor 529 Plan. Auditors reported clean opinions, no material weaknesses, no audit adjustments, and no unadjusted items requiring reporting. The State Treasurer said the plans are performing well, now total more than $32 billion in assets under management, and are expected to generate about $20 million in revenue this year, with the proceeds supporting scholarship programs for low-income students. The committee placed the audits on file and released them in the usual manner. In other business, members set the next Fiscal Committee meeting for Friday, March 20, 2026, at 11:00 a.m., and then adjourned.

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• The committee filed three audit reports and deferred one audit report that were brought before it.
• Management response from UALR is provided in Appendix E.
• Did y'all catch this before, or was it when the audit happened?
• Audit does a tremendous job of putting this stuff together.

Keywords: 1204, all

Transcript Highlights:

• And if they've repaid some of that, those receipts were not provided to audit.
• You need to make sure you document that in very detail for audit purposes. Okay.
• We have airport manager Mark Pebbles here today.
• I'm airport manager for Carroll County, Arkansas.
• I know enough to get through the audit meetings, and that's about it.

Summary: The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection. The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed. The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.

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.

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?
• And I don't know if there's any ask of Legislative Audit in this other than inviting management to this
• audit report.
• It's a report with no findings deferred until March and invite management to attend to discuss the audit

Keywords: 1204, all

Transcript Highlights:

• Thomas Ward is a financial audit manager in our office.
• He was the in-charge manager on this audit and he will present the report.
• However, there's always a risk of management override of controls in every financial audit we do.
• However, there's always a risk of management override of controls in every financial audit we do.
• There's always a risk of management override of controls in every financial audit we do.

Keywords: 928, house, all

Summary: The Fiscal Committee met on December 19, with Senators Long and Lang serving as replacements. The committee approved the November 21 minutes and adopted the consent calendar after removing two Department of Health and Human Services items for separate discussion. It then took up an HHS request involving nursing facility rates, where Nathan White explained that $2.2 million would be transferred from a long-term care Medicaid eligibility contract to the nursing facilities budget. He said the funds would offset an otherwise projected 3.9% average rate decrease and bring the overall average change to zero for the next six months, with rates reset again in July under state law. Members asked about the budget adjustment factor, bed counts, and whether additional funds could raise rates further; White said the factor is statutory, capped at 28.76%, and that more money would lower the factor and increase rates. The committee also corrected a date in the request from February 1, 2025 to February 1, 2026, and approved the item. The committee next approved another HHS item related to rural health transformation grants. Members confirmed the request covered the full amount applied for this biennium, and asked about the technology component. HHS said the grant is not solely about AI, but about broader technology improvements such as electronic medical records, back-end systems, and tools to improve access and sustainability in underserved areas. The committee approved that item as well. The Judicial Council then requested funds for contract attorneys providing indigent defense on a fixed-fee basis. The council said current funds had already been exhausted and that the new appropriation would be used immediately. Members questioned the size of the request and the number of people awaiting counsel; the council reported about 150 incarcerated people and about 300 non-incarcerated people waiting for counsel, more than in recent years. It attributed the increase to competition for attorneys, public defender offices closing intake in some locations because of caseload limits, and broader case and court-system changes. One member raised constitutional concerns about delays in counsel for incarcerated defendants. The committee ultimately amended the request downward to $1 million, approved it, and then approved a motion to place several annual financial reports on file and release them to the public when available. The committee also discussed dashboard reporting from HHS, asking for more detail on community mental health center caseloads and budget-reduction information, and HHS agreed to provide more useful monthly detail.

Transcript Highlights:

• that I see on the agenda that we talked about in our audit and destination management.
• that I see on the agenda that we talked about in our audit and destination management.
• It was for management to brief the board about the audit.
• It was for management to brief the board about the audit.
• Um like what you audit what management?

Keywords: 912, senate, all

Summary: The joint House Committee on Tourism and Senate Committee on Economic Development and Tourism held an informational briefing on the Hawaii Tourism Authority’s interim action plans, current projects, contract updates, destination management action plans, and state auditor findings. Interim CEO Caroline Anderson described her role as temporary and said she was focused on identifying problems, gathering information, communicating with stakeholders, and implementing solutions. She said HTA is now operating as a typical state agency subject to state controls, but noted that HTA’s work often involves nontraditional programs that can create process errors. She also said she had directed staff to review the auditor’s findings on the destination management action plan process and that the review was posted publicly. A major topic was the search for a permanent CEO and the agency’s restructuring under SB 1571. HTA board chair Tata Po said he hoped to select a CEO within about four months, with three to six finalists expected in roughly two to two-and-a-half months, and said the job description would largely remain the same except for compensation and reporting changes under the new law. Department of Business, Economic Development and Tourism representatives explained that HTA’s board is now advisory and does not approve the budget, while DBEDT retains budget authority. They also said HTA is working with the governor’s office and DBEDT on contract and budget transitions, including a possible shift to a calendar-year process so grantees and contractors have more certainty. Members pressed HTA on staffing, oversight, and accountability, especially around the destination stewardship team and the CNHA/Kilohana and HVCB contracts. HTA said the destination stewardship team supports destination management and product development, including workforce development, sports, and implementation of destination management action plans, and that staff provide direction to contractors rather than simply handing work over to them. Anderson said the stewardship team had 11 people and that the destination management side covered about 15 contracts, while the branding side had three managers overseeing nine contracts. She said the agency had 47 contracts overall and that the major contracts included CNHA/Kilohana and HVCB. Several members criticized HTA’s management history, questioned staffing qualifications and compensation, and expressed concern that the agency had lost public trust. No votes or formal actions were taken during the briefing.

Transcript Highlights:

• I had to sign for that audit. I had to sign for that audit.
• So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
• And I don't know if there's any ask of Legislative Audit in this other than inviting management to this
• audit report.
• It's a report with no findings deferred until March and invite management to attend to discuss the audit

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.

Transcript Highlights:

• audit topics and uh audit audit topics and uh I<00:41:07.200> do<00:41:07.359> have<00
• that audit that you're thinking about. that audit that you're thinking about.
• audit? I guess is my question now. audit? I guess is my question now.
• So again, that audit is basically just an oversight audit of the performance audit of the agency and
• other problems to manage right now. other problems to manage right now.

Keywords: 928, house, all

Summary: The committee reviewed follow-up status on several prior audit observations. For the Department of Liquor Commission item tied to a DAS audit, staff explained that the commission had been listed as observation 8 because it participated in a recycling program, but the required response had been missed because DAS did not notify the commission. After the committee raised it, the commission contacted DAS and submitted the response, and members agreed the observation could be marked complete, making the audit 9 for 9 resolved. The committee then heard from the Department of Employment Security about the remaining open item from a 2016 audit of the former Department of Resources and Economic Development concerning the Work Ready New Hampshire program. The deputy commissioner said the issue had been addressed by 2019 statutory changes that moved the job training program to Employment Security, increased funding, and specifically recognized Work Ready New Hampshire in statute. Members indicated the item should be treated as resolved and moved to green. The Adult Parole Board also reported on its 2019 audit follow-up. Chair Roger Phillips said 18 of 26 recommendations had been completed, with eight still open, including structured decisionmaking, a tracking/performance measure system, records retention, and access to inmate mental health and substance abuse information. Committee members said the board needed to submit an updated report to DAS with timelines and explanations for the remaining items, and the board said it would provide a timeline within 30 days. The committee then agreed to expect a follow-up report after the first of the year, likely by the end of March, to review the status of the eight open items. At the end of the meeting, members discussed future audit topics. They noted that the wetlands council’s responses had been included with the department’s answers, so no separate appearance was needed. They also raised possible future audits involving special education oversight, the Board of Naturopaths, OPLC-related boards, dental examiners, and police standards training, with a request that some of those entities provide status reports at a later meeting.

Transcript Highlights:

• The second is our auditing ability. We've done audits previously. It's our monitoring.
• How many forensic audits have you initiated?
• The forensic audit found, the forensic audit done on Northwest Florida, the agency there, found that
• The head of this entity, according to the forensic audit, was managing to get $845,000 into his pocket
• Sir, I know that those audits were conducted in 2023.

Summary: The committee first considered the confirmation of Dr. John Lattell to the Board of Medicine. In questioning, senators focused heavily on his views about abortion, vaccines, ivermectin, and the role of CDC/FDA guidance in board discipline cases. Dr. Lattell said the board applies Florida statutes and works through probable cause panels and legal counsel, but he also expressed strong pro-life views, skepticism of federal health guidance, and criticism of vaccines and some medical practices. Supporters praised his long medical career, military service, and family medicine background, while opponents argued his views could prevent him from being objective in disciplinary matters. The committee voted to recommend him for confirmation to the full Senate, with Senators Polsky and Ruson voting no. The committee then took up the confirmation of Taylor Hatch as Secretary of the Department of Children and Families. Hatch described her background in state human services and outlined priorities centered on accountability, data, lived experience, and improving service delivery. Senators asked about SNAP error rates, Hope Florida, legislative analyses, staffing, and the department’s handling of child welfare and medically complex cases. Hatch said the department was reducing SNAP error rates, that Hope Florida uses navigators to connect people with community resources and self-sufficiency supports, and that DCF is working with the Department of Health and other partners to improve investigations and accountability in child welfare. She also said the agency is reviewing medically complex cases and strengthening oversight of community-based care providers through contracts, audits, and proposed funding-model changes. A substantial portion of the Hatch discussion centered on whether the department had been responsive to legislative requests and whether it had provided timely bill analyses. Senators also pressed her on Hope Florida staffing, the number of participants served, and the Hope Florida Foundation’s compliance and legal oversight. Hatch said the foundation is undergoing a financial audit and that the department is relying on required reports and ongoing investigations. The transcript ends amid continued questioning about a community-based care contractor’s finances, related-party transactions, and whether further forensic audits or repayments are needed.

Transcript Highlights:

• All right, the Senate Emergency Management Committee will come to order.
• You don't have to do it through an audit.
• You could do it through the audit.
• That's not a part... ...the audit piece gets you to that. You don't yet.
• Okay, Senate Emergency Management is hereby reconvened.

Keywords: 987, senate, all

Transcript Highlights:

• Lastly, the commissioner of budget management and budget on lines 15.10 through 16.5.
• Reductions in audit and collection activities mean less revenue.
• We're in audit for approximately six or seven months of the year.
• That audit did not finish until early January. We have a clean audit opinion on January 7th.
• We can't produce that annual report until we have that clean audit opinion.

Bills: HF2783

Keywords: state government finance, biennial budget, appropriations, Minnesota Management and Budget, Healthy Aging Subcabinet, Office of Healthy Aging, older adults, aging policy, long-term care, caregivers, public health, Medicaid fraud, medical assistance fraud, attorney general subpoena power, fraud enforcement, business filing fraud, Secretary of State, deceptive mailings, consumer protection, certified public accountant

Transcript Highlights:

• , to be used for records management, to be used for records management, historic<00:01:15.760>
• Um local government records management.
• center fails to meet the audit.
• If they fail to meet the audit.
• So if the audit is failed, the performance audit, they would go into a six-month probationary status

Keywords: Accountability, Efficiency, Transparency - Room 210; 28 January, 2026: 10:30 AM, 925, all

Summary: The committee first nominated and elected Senator Lane Taylor as secretary by voice vote, with no opposition. It then took up several bills and reported each one out after brief explanations and no recorded opposition. Senate Bill 2372, from the Department of Archives and History, would allow county filing-fee revenues now used only for preservation of historic records to also support records management, historic preservation, and museum services in counties. Barry White said the money is not for capital projects, but could fund services such as building assessments and recommendations. The committee also heard Senate Bill 2378, which would raise court reporter transcript fees from $2.40 to $4.00 per page; the sponsor said most costs are paid by litigants, while county funds are mainly affected in indigent criminal appeals. Both bills were advanced. The committee next considered Senate Bill 2401, relating to Accelerate Mississippi. Senator Sparks said it would extend the repealer to 2029, update procurement and reporting provisions, change some federal terminology, move the annual report deadline from October 1 to November 1, and repeal obsolete workforce-area references. It was reported out after a brief question about the obsolete sections. The committee also advanced Senate Bill 2402, the Amy Act, which removes the five-day grace period for lobbyist registration so registration must occur before a person begins lobbying; sponsors said the goal is transparency and tracking misinformation, not changing the definition of lobbyist. Finally, the committee heard Senate Bill 2445 on community mental health centers. Department of Mental Health Executive Director Wendy Bailey said the bill would create a formal performance audit process, with standards developed by June 30, 2027 and audits beginning in FY28 every two years. Centers failing standards would be placed on probation, and continued failure could lead to temporary replacement of leadership by DMH-selected contractors until compliance is restored. Members asked about current probation and decertification procedures, the number of struggling centers, and whether consolidation would be preferable; Bailey said the department wants to preserve local centers and use the process only as a temporary intervention. The bill was discussed but the transcript cuts off before a final vote is shown.

Transcript Highlights:

• And so the legislature does an audit.
• So the legislature does an audit.
• Are we case managing programs? Are we case managing people?
• Are we case managing programs? Are we case managing people?
• What’s happening with our case managers and how we can case-manage people and not programs.

Summary: The committee met to hear an update from consultants Mason Bishop and Cameron Christie on Arkansas’s “one door” or “no wrong door” workforce and social services modernization effort. The discussion focused on moving the state toward a work-first system that better connects job seekers, employers, education, and public assistance programs, with goals of increasing upward mobility, improving labor force attachment, reducing inefficiencies, and adapting to changes such as AI and other economic disruptions. The consultants argued that Arkansas’s current system is fragmented across multiple offices, portals, agencies, and funding streams, and that people often have to navigate separate doors for workforce services, TANF, SNAP, Medicaid, and related supports. Bishop repeatedly pointed to Utah as the model, describing how that state integrated workforce and human services into a single department, used cost allocation to blend funding behind the scenes, and saw improved customer service and outcomes after reform. He said TANF should be treated as a workforce program, not just a benefits program, and suggested that Arkansas could use TANF and other tools to cross-train DHS staff, co-locate services, and create a more unified service delivery model. Members asked about federal flexibility, waivers, and whether the state could use one large waiver or a broader restructuring to simplify the system. Bishop explained that a federal pilot authority proposal failed in Congress, so the current approach relies on waivers, cost allocation plans, and possible state-level changes. The committee also discussed the relationship between DHS and workforce offices, the role of local workforce boards, how disability and vocational rehabilitation cases would be handled, and how the governor’s Restore Hope/Hope Hub and faith- and community-based initiatives might fit into the broader plan. Bishop said Arkansas already has rehabilitation services within the workforce department and emphasized that case managers should focus on people rather than programs. No votes were taken. The chair said the committee would revisit case management at its August meeting and adjourned the meeting after thanking the consultants.

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• The committee filed three audit reports and deferred one audit report that were brought before it.
• Management response from UALR is provided an appendix E. Philandruff.
• Did y'all catch this before, or was it when the audit happened?
• Audit does a tremendous job of putting this stuff together.

Summary: The committee first adopted prior minutes and then heard several standing committee audit reports. The executive committee report noted audit and special reports scheduled for the month, one outstanding committee-requested report, and a request to gather information on a possible special report for February. The city/county/local report covered delinquent private water and sewer audits, including reinstatement of turn-back funds for 17 entities, 59 of 64 delinquent 2023 entities filing reports, and action on the town of Daisy requiring repayment of misused street funds. The education report filed three higher education audit reports and deferred one Northwest Arkansas Community College report. The state agencies report filed four reports and deferred audits of the Department of Human Services and the Department of Parks, Heritage, and Tourism for more information on corrective actions. The committee then received a special audit review of the Charles W. Donaldson Scholars Academy at UA Little Rock. Auditors said the program received $10 million in desegregation funding and a $50,000 grant, awarded $1.87 million in scholarships to 379 students, and saw 116 students graduate. The review found many scholarship eligibility exceptions, including awards above the maximum and to students who did not meet GPA, enrollment-hour, or full-time requirements, and numerous disbursement documentation and authorization problems. Committee members sharply questioned the program’s oversight, the role of former staff, the use of funds for travel and cultural activities, and whether any improper spending should be referred for criminal review. UALR representatives said the program was overseen as a sponsored program, that some controls were later strengthened, and that Philander Smith only verified enrollment rather than eligibility. The committee voted to table the report until the next meeting and asked staff to gather the federal court order and additional information. Finally, the committee reviewed the annual report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 criminal charges filed, 39 still under review, 3 dismissed, 5 pending in court, and 96 not charged; convictions in 20 cases led to fines, restitution, audit costs, and some bond trust fund payments. Prosecutor representatives explained that many referrals do not become criminal cases because of intent, timing, or other legal limits, and said they generally seek restitution even when charges are not filed. Members asked for more standardized reporting, including whether restitution was recovered and why cases were not prosecuted, and discussed possible training and a checklist for future reports. The committee then voted to file the report and adjourned, with the next meeting set for February 12-13.

Transcript Highlights:

• Behavioral Health Services in State Prisons Audit. Okay, go ahead. Thank you.
• So we broke them into the two audits that you see here.
• As he reviewed, he found inadequate medication management.
• The management of involuntary medications lacks structure and accountability.
• And we've been responsive as much as we can to legislative audits as well.

Keywords: 985, all

Transcript Highlights:

• Audits are essential, and had the audits been done as required, when required, we never would have gotten
• to SAU that do not turn in the audits to SAU that do not turn in the audits until<00:49:07.920><
• five,<00:50:43.520> eight submitting audits three, five, eight submitting audits three, five
• Um and it and it conduct an audit.
• <01:35:36.800> it can't measure it you can't manage it can't measure it you can't manage it

Keywords: 1191, senate, all

Transcript Highlights:

• in three or more successive audit reports.
• When the committee receives notification of audit findings repeated in the audit reports from an educational
• When the committee receives notification of audit findings repeated in the audit reports from an educational
• Its town manager—its city manager—resigned after six years.
• findings to the committee for late-filed 2023-24 audit reports.

Summary: The Joint Legislative Auditing Committee met to receive updates on Transparency Florida and related transparency tools. The Governor’s Office and the Department of Financial Services described the Transparency Florida website, the state payment and contract systems, and the local-government financial reporting system (Logger X/XBRL), emphasizing public access, searchable payment and contract data, downloadable reports, and ongoing upgrades. Members asked whether school districts and the Department of Corrections are included in these systems; staff explained that state agencies like Corrections are covered through Transparency Florida, FACTS, and the state financial reports, while Logger X is for local governments. Committee staff reported that the Transparency Florida Act’s requirements have been met and noted that any new recommendations would need legislative action; members were invited to submit recommendations by October 30. The committee then reviewed repeated audit findings for local governments and educational entities. Staff explained the statutory process for “three-peat” findings: first requesting an updated written corrective-action status, then possibly requiring an appearance before the committee, and finally taking further action if findings remain uncorrected. Most entities were recommended for written updates, while the City of Daytona Beach was singled out for an in-person appearance because of a repeated finding involving unexpended building permit balances. Members also raised questions about specific entities, including McIntosh, White Springs, Pahokee, and the Fred R. Wilson Memorial Law Library special district, with staff explaining the nature of the findings and noting that some entities may warrant further review. The committee adopted a motion to accept staff’s recommendations and to send letters to entities with uncorrected audit findings in late-filed 2023-24 audit reports. It also approved a motion directing the Auditor General and OPPAGA to conduct the required audit of the Department of the Lottery for fiscal year 2025-26, with the Auditor General handling financial, internal control, and compliance work and OPPAGA preparing operational recommendations. The meeting concluded with notice that the next meeting was tentatively scheduled for November 3 at 3:30 p.m., followed by adjournment.