Transcript Highlights:

• It also mentions that we're subject to the state auditor audits.
• Multiple audits a year, um, and we have had a great, uh, record of unmodified audits with over 3 decades
• or CAP, and we also have federal annual award audit and our external auditing firm is Clifton Larson
• Other than external audit, we also have internal audit and we have the contract with Moss Adams as an
• Other than these mandatory audits, we also have subjected to discretionary audits which we don't face

Transcript Highlights:

• Likewise, our advancement staff audited Likewise, our advancement staff audited all<00:14:31.760
• We will also continue to audit our programs and job descriptions regularly.
• ,<00:37:52.000> and operations, public materials, and operations, public materials, and programming
• <00:56:26.640> The<00:56:26.880> university in all material aspects.
• The university in all material aspects.

Keywords: 958, all

Summary: The Interim Joint Budget Review Subcommittee on Education met to hear updates from Kentucky public universities and the Kentucky Community and Technical College System on compliance with House Bill 4, which restricts DEI-related activities and requires institutional and viewpoint neutrality. The chair emphasized that the hearing should focus on both compliance and the financial effects of the law. Eastern Kentucky University said its board adopted a House Bill 4 compliance resolution and an institutional neutrality policy. KCTCS reported systemwide reviews of programs, websites, scholarships, personnel, and admissions language, along with board actions removing a cultural competency course requirement, adopting institutional neutrality, and certifying compliance. KCTCS said about $2.5 million annually had been reallocated to other needs, and that no personnel were eliminated, though some roles were reassigned and DEI-related offices closed. Kentucky State University said it had already dissolved DEI offices before the bill passed, ended DEI-specific training, revised policies and gift acceptance rules, adopted a viewpoint neutrality policy, and was conducting ongoing reviews of programs, job descriptions, and web content. KSU said it had achieved substantial compliance, expected full operational integration by August 1, and had not terminated staff or closed academic programs because of the law. In response to questions, KSU said it was broadening outreach to all students rather than targeting specific populations and that its prior diversity finding was tied to not meeting a diversity quota. Morehead State University said it had no DEI office before House Bill 4, amended its non-discrimination statement to include political and social viewpoint neutrality and condemnation of religious and ethnic discrimination, and remained focused on serving its largely low-income student body. Murray State University reported reviewing scholarships, expenditures, training, and academic programs to ensure no differential treatment or indoctrination, revising its neutrality policy, and updating non-discrimination posters and training. When asked about a statement that DEI would “look different,” the university said it meant student support services would continue in a different form. Northern Kentucky University said it dissolved its diversity office and chief diversity officer position in 2024, reviewed programs, events, scholarships, and employee affinity groups, adopted a statement on intellectual diversity and viewpoint neutrality, and reviewed about 2,000 courses for compliance. NKU also said its new Center for Belonging would focus on first-generation and commuter students rather than rebrand prior DEI efforts. The University of Kentucky began its presentation by describing earlier changes made in August 2024, including disbanding its office of institutional diversity, removing diversity statements and mandatory training, adopting institutional neutrality, and ending race-based consideration in admissions and scholarships; the transcript cuts off before the rest of UK’s testimony and any committee votes or formal actions beyond receiving the presentations.

Transcript Highlights:

• again, in lines 341 through 345, is giving the Commissioner of Government Efficiency the power to audit
• the opportunity to elect a sole representative whose single charge is to investigate, to report, to audit
• General, who is independent and reports to the legislature directly through the Joint Legislative Audit
• The point, though, is that the Auditor General is audit- or issue-specific.
• We need people who have an auditing background.

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:

• found in looking at the 21 Habitat affiliates and their financial data through their 990s and their audited
• financial reports... ...through their 990s and their audited financial reports over this time frame
• to gather this data was pull the 990s from the IRS and then had Habitat affiliates volunteer their audited
• gather this data was pulled the 990s from the IRS and then had habitat affiliates volunteer their audited
• you've just received both the oral public testimony as well as the written public testimony in your materials

Summary: The Citizens Commission for Performance Measurement of Tax Preferences met on September 22, 2025, confirmed a quorum, and unanimously approved the August 6, 2025 meeting minutes. The main business of the meeting was public testimony on the 2025 tax preference reviews, with Commissioner Forsyth recusing himself for the first witness, Joey Halverson of Tote Maritime Alaska, who testified in support of the tax preference for natural gas as a transportation fuel. He argued that LNG has enabled major emissions reductions, supported infrastructure at the Port of Tacoma, and should continue to receive tax preferences to encourage further clean maritime fuel adoption. The second witness, Michelle Preston of Habitat for Humanity of Washington State, testified in support of the tax preference for low-income homeownership developers. She said the preference helps Habitat affiliates advance homeownership and sustain operations, but noted that reporting has been inconsistent across independent affiliates and that JLARC’s metrics may not fully capture the program’s benefits. Commissioners asked questions about affiliate accounting, the distinction between benefits to nonprofits versus homebuyers, and whether the reporting/renewal period should be shorter than the current seven years; Preston said the preference benefits the nonprofit developer, not the homebuyer, and suggested shorter renewal periods might improve compliance and awareness. JLARC staff then outlined the process for the commission’s upcoming comments on the 2025 tax preference reviews. Commissioners will receive a web-based comment form, with responses due September 30, the chair will compile consolidated comments, and those materials will be distributed for the October 21, 2025 meeting. The chair noted that only voting members will complete the comment forms, though individual members may also submit minority reports. The meeting ended with a reminder that written testimony could still be submitted to JLARC and that the next commission meeting is scheduled for October 21, 2025.

Transcript Highlights:

• presenter this morning from the Tax Commissioner's office, so we're going to get right into their material
• They also perform some auditing functions with the counties.
• As mentioned, a built-in real-time auditing mechanism, and I'm not going to get into all the details
• And then we also perform an audit of funds dispersed through the treasurer's office.
• If that, how material is that to the reinvestment decisions?

Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.

Transcript Highlights:

• presenter this morning from the Tax Commissioner's office, so we're going to get right into their material
• They also perform some auditing functions with the counties.
• And then we also perform an audit of funds dispersed through the treasurer's office.
• The material that I'm going to present today actually was presented previously at a committee...
• If that, how material is that to the reinvestment decisions?

Keywords: 908, all

Transcript Highlights:

• curricula or um supporting materials curricula or um supporting materials um<01:57:36.639> just
• The Children's Scholarship Fund has refused a full audit.
• The Children's Scholarship Fund has refused a full audit.
• The Children's Scholarship Fund has refused a full audit.
• The Children's Scholarship Fund has refused a full audit.

Keywords: 1191, senate, all

Transcript Highlights:

• SB 1151 by Blanca relating to an insurer's responsibility to review and audit a third-party administrator
• members, Senate Bill 1151 modernizes outdated insurance regulations by removing the requirement that audits
• Section 43.24 relates to the cell distribution or display of harmful materials to a minor.
• A person who fails to honor the court order will represent a material change in circumstance.
• Requirement that audits for third-party administrators be conducted in person. I move passage.

Bills: HB1520, HB1545, HJR110, HJR203, HB245, HB1465, HB1482, HB294, HB793, HB809, HB3928, HB334, HB2037, HB1973, HB285, HB4341, HB4264, HB 1043, HB837, HB 1234, HB 1193, HB 1194, HB1646, HB1729, HB2498, HB1314, HB2295, HB1353, HB1531, HB1988, HB5398, HB3960, HB3923, HB1407, HB1764, HB2221, HB2214, HB2517, HB2518, HB2213, HB5008, HB5092, HB3421, HB3663, HB3748, HB3800, HB3756, HB2613, HB3782, HB5246, HB4344, HB4044, HB4066, HB2702, HB2807, HB2869, HB2898, HB3181, HB3250, HB4153, HB2091, HB2115, HB2542, HB2768, HB3349, HB3352, HB4406, HB1593, HB1899, HB3133, HB4432, HB4960, HB3214, HB3915, HB3508, HB2145, SB304, SB608, SB2312, SB494, SB530, HB45, HB2520, HB35, HB47, HB318, HB349, HB554, HB1359, HB1373, HB2254, HB2259, HB2853, HB3073, HB3088, HB353, HB355, HB786, HB762, HB705, HB932, HB849, HB 1119, HB3041, HB713, HB3104, HB3970, HB4042, HB4490, HB1731, HB2607, HB3689, HB1788, HB1612, HB138, HB15, HB1971, HB1338, HB2989, HB267, HB 1201, HB2954, HB5265, HB1804, HB5061, HB1520, HB1545, HJR110, HJR203, HB1887, HB1914, HB2402, HB2306, HB1809, HB2350, HB3000, HB3237, HB3326, HB3211, HB 1056, HB2081, HB2187, HB3092, HB3308, HB3526, HB3750, HB3527, HB4219, HB4230, HB4290, HB5238, HB4804, HB4749, HB245, HB1465, HB1482, HB294, HB793, HB809, HB3928, HB334, HB2037, HB1973, HB285, HB4341, HB4264, HB 1043, HB837, HB 1234, HB 1193, HB 1194, HB1646, HB1729, HB2498, HB1314, HB2295, HB1353, HB1531, HB1988, HB5398, HB3960, HB3923, HB1407, HB1764, HB2221, HB2214, HB2517, HB2518, HB2213, HB5008, HB5092, HB3421, HB3663, HB3748, HB3800, HB3756, HB2613, HB3782, HB5246, HB4344, HB4044, HB4066, HB2702, HB2807, HB2869, HB2898, HB3181, HB3250, HB4153, HB2091, HB2115, HB2542, HB2768, HB3349, HB3352, HB4406, HB1593, HB1899, HB3133, HB4432, HB4960, HB3214, HB3915, HB3508, HB2145, HCR6, HCR12, HCR34, HCR50, HCR55, HCR58, HCR70, HCR71, HCR72, HCR74, HCR75, HCR78, HCR80, HCR93, HCR100, HCR107, HCR116, HCR117, HCR90

Keywords: Angelina and Neches River Authority, river authority, Sunset Advisory Commission, Texas Sunset Act, Special District Local Laws Code, local government, natural resources, board of directors, director training, board governance, public testimony, open meetings, public information, conflict of interest, ethics, complaint system, general manager, board president, staggered terms, removal of director

Transcript Highlights:

• Senate Bill 1863 will strengthen our audits.
• Unlike other types of post-election audits, these procedural audits are a unique tool to ensure to the
• to be audited.
• The bill also gives the audited party an opportunity to address findings made after an audit, requires
• during the audit process.

Bills: SB801, SB1200, SB1410, SB1717, SB1862, SB1863, SB2216, SB2681, SB506, SB2626, SJR63, SB 3

Keywords: SB 801, birth certificate, birth record, certified copy, homeless, homelessness, unhoused, vital records, state registrar, local registrar, county clerk, fee waiver, identity documents, ID access, housing insecurity, shelter, transitional housing, Health and Safety Code, HHSC, Health and Human Services Commission

Transcript Highlights:

• Moving on to theformational materials.
• Is there anything else before we come to the audits? Audit. All right.
• And finally, I would like to note that we did not propose any material audit adjustments to the PSTC's
• And finally, I would like to note that we did not propose any material audit adjustments to the PSTC's
• And finally, I would like to note that we did not propose any material audit adjustments to the PSTC's

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:

• Senators, this is about audits, about procedural audits.
• Unlike other post-election audits, procedural audits are a unique tool to ensure that public elections
• be audited.
• It also gives the audited party an opportunity to address findings after an audit and requires offices
• been audited in the recent election cycle?

Bills: SB66, SB243, SB250, SB317, SB393, SB397, SB456, SB628, SB629, SB636, SB715, SB731, SB801, SB865, SB1012, SB1013, SB1015, SB1032, SB1141, SB1181, SB1224, SB1241, SB1242, SB1250, SB1266, SB1285, SB1376, SB1442, SB1449, SB1502, SB1524, SB1528, SB1551, SB1585, SB1640, SB1708, SB1844, SB1854, SB1863, SB1959, SB1965, SB2035, SB2082, SB2119, SB2138, SB2199, SB2200, SB2201, SB2245, SB2269, SB2284, SB2310, SB2357, SB2419, SB2422, SB2480, SB2514, SB2523, SB2529, SB2533, SB2541, SB2550, SB2568, SB2595, SB2605, SB2608, SB2615, SB2717, SB2721, SB2753, SB2778, SB2841, SB2846, SB2891, SB2925, SB2929, SB2933, SB3016, SB3029, SB3039, SB3044, SJR3, SJR18, SB5, SB326, SB494, SB530, SB767, SB769, SB783, SB914, SB963, SB1035, SB1197, SB1271, SB1415, SB1437, SB1619, SB1637, SB1786, SB1806, SB2312, SB29, SB1238, SB1967, SB1, SB260, SB1637, SJR36, SJR50, SJR63, SJR59, SCR12, SCR39, SCR48, SCR19, SB2023, SB62, SB666, SB847, SB284, SB854, SB1073, SB810, SB1505, SB583, SB1502, SB507, SB1434, SB1376, SB1585, SB1772, SB2016, SB1163, SB1122, SB731, SB397, SB508, SB1436, SB287, SB261, SB1882, SB393, SB1791, SB209, SB2429, SB1999, SB511, SB2309, SB510, SB1085, SB1975, SB2717, SB1262, SB1524, SB636, SB2056, SB884, SB517, SB1200, SB1845, SB1863, SB2681, SB2200, SB2199, SB2458, SB2201, SB801, SB2533, SB3014, SB3013, SB758, SB1013, SB2797, SB2119, SB2076, SB2876, SB2284, SB2929, SB2595, SB715, SB1640, SB2514, SB2753, SB1241, SB2538, SB1449, SB2529, SB2846, SB986, SB1181, SB1359, SB2550, SB2245, SB410, SB1234, SB456, SB1012, SB2926, SB2138, SB1242, SB2615, SB2310, SB1224, SB2972, SB2841, SB3016, SB1856, SB2035, SB1528, SB1141, SB1266, SB1373, SB2269, SB2480, SB672, SB2891, SB2422, SB1854, SB317, SB2539, SB2532, SB2925, SB1250, SB2082, SB2203, SB2357, SB2721, SB243, SB1285, SB2568, SB1959, SB1442, SB1454, SB2520, SB2541, SB1708, SB1237, SB1844, SB1586, SB1551, SB3039, SB2819, SB66, SB629, SB1015, SB2342, SB2903, SB2933, SB1965, SB2477, SB3029, SB2605, SB2419, SB1957, SB375, SB250, SB777, SB628, SB2523, SB2367, SB2703, SB2608, SB2778, SB3044, SB2965, SB2521, SB865, SB1032, SB2165, SB2501, SB2675, SB2452, SB2835, HB1109, HB1392, HB22, HB2525, HB3093, SB872, SB1212, SB1278, SB1588, SB1602, SB1704, SB1723, SB1833, SB1858, SB1946, SB2009, SB2177, SB2460, SB2785, SB2373, SB1660, SB614, SB867, SB1608, SB1525, SB905, SB640, SB2487, SB1698, SB383, SB705, SB748, SB1113, SB1117, SB1802, SB2340, SB2586, SB2680, SB2690, SB2994, SB2747, SB1950, SB913, SB1071, SB1086, SB1087, SB1483, SB1444, SB1553, SB1556, SB1703, SB2133, SB2297, SB2298, SB2622, SB2955, SB3059, SB2782, SB2781, SB2637, SB2633, SB2337, SB2334, SB1861, SB2043, SB1367, SB946, SB945, SB2857, SB128, SB571, SB1263, SB3058, SB612, SB2221, SB2587, SB2044, SB2363, SB2713, HB517, HB912, HB1130, HB142, HB1689, HB2018

Keywords: disability, supported decision-making, legal assistance, confidentiality, access to justice, autonomy, civil rights, advocacy, migrant labor housing, migrant housing, farmworker housing, migrant agricultural worker, agricultural labor, farm labor contractor, Texas Department of Housing and Community Affairs, TDHCA, civil penalty, housing code enforcement, sanitation, occupancy standards

Transcript Highlights:

• And that's what everybody says when we get a bad audit.
• We appreciate the audit... ...of audits, too. That's what everybody says when we get a bad audit.
• Yeah, a caliche type, base material.
• Okay, when we're having these types of audits, we pay these people to have to do these audits.
• I know that some of it was being sold off as scrap material.

Bills: SB 1

Keywords: campground safety, youth camp regulations, flood safety, emergency evacuation, health and safety standards

Summary: The committee first heard the Legislative Budget Board and Secretary of State Jane Nelson on the Secretary of State budget. LBB said the recommendation would reduce the agency’s appropriation by about $40.3 million overall, with major changes including removing federal HAVA funding and one-time business system replacement money, adjusting the agency’s base request, deleting an outdated Interstate Crosscheck rider, and directing HAVA funds to be drawn down first. Secretary Nelson and staff defended the agency’s needs, emphasizing election security, business filings, international protocol, and the Texas Register, and requested additional staff, a new website, digitization of records, IT and cybersecurity upgrades, and renovation of the Rudder Building. Senators discussed voter-roll maintenance, cross-checking data, call-center response times, and the need for online voter registration and more efficient election administration. No votes were taken. The committee then took up the Office of the Governor and trustee programs. LBB outlined a $2.4 million decrease for the office proper and a much larger decrease in trustee programs, driven by unexpended balances and the removal of one-time federal and border-security items, while noting continued funding for disaster response, victim assistance, and $2.9 billion for border security at roughly the prior level. Governor’s staff said Texas remains focused on border security, economic development, and public safety, and discussed efforts to seek federal reimbursement for prior border spending. Members asked about the National Guard’s status, possible federal assumption of border costs, the music incubator program, the Semiconductor Innovation Consortium, the Governor’s University Research Initiative, defense economic adjustment grants, and a new $5 million nonprofit security grant proposal. Staff said the semiconductor program has 12 approved projects totaling about 948 jobs and $17 billion in capital investment, and that the nonprofit security request was added late to address threats to houses of worship and other nonprofits. No formal action was taken. Finally, the committee heard the Texas Facilities Commission and lease-payment recommendations. LBB said the Facilities Commission recommendation would reduce appropriations by about $2.0 billion, mainly by removing border wall construction funding and capital complex bond funding, while adding money for higher utility costs, Rudder Building refurbishment, and additional staff. The lease-payment recommendation would decrease general revenue by $9.3 million. LBB also noted new riders related to completing the State Library and Archives building, tenant communication during disruptions, and a space-utilization report. In agency testimony, members asked about border wall maintenance responsibility, total facilities-related debt, and the status of capital complex construction. The Rudder Building renovation and related security needs were repeatedly discussed as important one-time infrastructure investments.

Transcript Highlights:

• Franklin, my guess is you're already auditing the grapes.
• So you're already doing this. ...audit it. We do audits, but we're not looking at that.
• I just want to address the audit and traceability.
• As you may recall from the original layout, House Bill 3133 adds explicit deepfake material to the list
• the definition of explicit deepfake material, while also establishing a duty to prevent material that

Bills: HB223

Keywords: municipal budget, county budget, local government finance, spending cap, expenditure limit, inflation plus population growth, taxpayer impact statement, budget transparency, property tax, fees, Legislative Budget Board, voter approval, disaster spending, fiscal restraint, Texas Local Government Code, city budget, county expenditures, 1185, senate, all

Transcript Highlights:

• Legislative audit is really focused on financial issues, right, and audits.
• Legislative audit is really focused on financial issues, right, and audits.
• They receive and share data from across the country, and it's... and and audits they audit this the state
• and and audits they audit this the state agencies<00:35:23.480> um<00:35:23.720> amongst
• <01:03:24.720> resources pregnant people with material resources pregnant people with material

Bills: HF25, HF1, HF428

Keywords: pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, Office of Inspector General, inspector general, legislative audit, fraud prevention, waste and abuse, public funds, grant oversight, state grants, grant management, whistleblower protection, retaliation, subpoena power, data practices

Transcript Highlights:

• Expenditures are pre-audited before a payment is made.
• any other materials submitted during a meeting.
• So we have to do a pre-audit expenditure, for example.
• We audit to the policies and procedures; it's not discretionary.
• We audit to the policies, procedures, it's not discretionary.

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• Uh, we adhere to a strict no export of hazardous materials, no landfill hazardous materials, and no incineration
• that we collect these valuable materials that we collect these valuable materials as<00:32:07.080
• The finances of this program are audited by an independent actuarial firm.
• The finances of this program are audited The finances of this program are audited by<01:17:49.680
• Reinsurance is one of the most audited Reinsurance is one of the most audited programs<01:17:58.680

Keywords: 1187, senate, all

Transcript Highlights:

• precincts, resulting in a more accurate audit.
• HB3709 actually helps a lot with the auditing process.
• Um, yes, that's what I would use for an audit.
• Is the audit hand-counted or scanned and tabulated?
• So, when you're doing a post-election random audit, if the election was hand-counted, is the audit hand-counted

Bills: HB569, HB766, HB1638, HB2316, HB2773, HB2785, HB3113, HB3709, HB3775, HB4275

Keywords: early voting, ballot correction, voting rights, election integrity, mail-in voting, voter notification, HB 766, precinct chair, precinct chair candidate, ballot application, Texas Election Code, Section 172.021, election administration, candidate filing, party precinct chair, county party, political party office, email address, telephone number, confidential candidate information

Transcript Highlights:

• Because I would love to see some actual material changes.
• They audit those inquiries fairly rigorously.
• So we have, I wish I had my material here.
• I was obviously shocked by what happened with this audit, but looking back in past audits, I think the
• And so, I mean, within, we just did an audit of 24 and 25 releases.

Summary: The committee opened with a moment of silence honoring a deceased member, then approved the April minutes. The first major presentation was from Chelsea Florey of Child and Family Services on the Diversion Task Force and related grant programs created with one-time funding from HB 1012. She reported that five of six proposals were funded, with youth diversion services operating in Bismarck, Fargo, Grand Forks, Minot, and a Red River Children’s Advocacy Center program focused on problematic sexualized behavior. Members discussed barriers such as staffing shortages, voluntary family engagement, service fatigue, and the need for better coordination, broader outreach, and possible changes to diversion eligibility rules so low-level cases can remain in diversion longer. Several legislators pressed for more practical system changes and clearer service navigation, while Florey said the task force is trying to build a service array or hub and is leaning on the Children’s Cabinet for broader recommendations. The committee then heard from North Dakota Lottery Director Thomas Lawler, who gave an operational overview and biennium report. He described the lottery’s history, games, retailer commissions, Pick and Click subscriptions, Players Club membership, and revenue distribution. For the 2023-25 biennium, about $67 million in tickets were purchased, with roughly $16.2 million transferred overall, including money for the general fund, drug task force grants, and compulsive gambling prevention and treatment. Members asked about the compulsive gambling allocation and whether the amount is set by statute. A lengthy presentation followed from the Department of Corrections and Rehabilitation on criminal justice data connectivity and reentry. Adam Anderson explained that North Dakota’s jail, court, HHS, and correctional systems use multiple separate databases that do not communicate in real time, requiring manual cross-checks and staff communication. He said the department is exploring a centralized hub or other integration approach, but noted challenges with identifiers, vendor contracts, confidentiality, and cost. Robin Schmolenberger then updated the committee on a Medicaid data-sharing project with HHS, saying monthly application assistance is now occurring in correctional facilities and that automated bi-directional data exchange is expected in late 2026 to help suspend and reactivate Medicaid coverage and identify former foster care youth. Members also discussed parole, probation, transitional housing, and the need for better real-time notifications and clearer data definitions. The committee also received an update from county representatives on the 24/7 sobriety program, including a recent attorney general opinion that if a court waives 24/7 fees, sheriffs may use the cheaper twice-daily breath test or urine testing instead of SCRAM bracelets or drug patches. Finally, Bruce Johnson of the Racing Commission presented on an audit report, acknowledging serious findings involving overspending from the promotion fund, grant documentation failures, a breeders fund eligibility reversal, and repeated procurement violations. He said the commission has already changed its procedures by tracking fund limits monthly, requiring grant applications and itemized reports, enforcing breeders fund rules as written, and routing purchases through procurement with written contracts. The committee asked follow-up questions throughout but took no formal votes on these presentations.

Transcript Highlights:

• if<00:16:46.720> you doing the audit that the audit, if you doing the audit that the audit
• It's the materiality of the financial pieces as well as the internal controls. These audits.
• > audit.
• . audits. audits.
• if an SAU audit is non-compliant. if an SAU audit is non-compliant.

Keywords: 928, house, all

Summary: The Education Funding Committee met in executive session and reviewed several previously heard bills, but focused its discussion on SB 586 and SB 580. The chair explained that SB 586 would require school districts and school administrative units to publish audit reports after the fiscal year, and that an amendment, 1472H, had been prepared to replace the relevant audit/reporting section. The amendment would add SAUs to the reporting entities, expand the contents of audits to include items such as employee lists, pay, benefits, and pension liabilities, and change the timing so audits are submitted nine months after the fiscal year end, followed by a three-month Department of Education review and then a further correction period before any grant funding could be withheld. The amendment would also require the reports to be posted in searchable electronic form on the web. Committee members discussed whether the bill’s “non-compliance” language referred only to incomplete submissions or also to audit findings, and several members raised concerns about whether the Department of Education had the staff and authority to take on this role, whether the existing DOE25 process would be displaced, and whether the bill should instead remain with the Department of Revenue Administration. One member noted that the fiscal note anticipated the need for additional auditors and significant staffing costs. The committee also reviewed SB 580, described as a school cooperative purchasing program bill that also contains policy provisions for charter school trustees, school board members, and receivership-related language tied to Claremont. The chair said the committee had previously heard comments from Charlie Arlinghouse on the cooperative purchasing portion and would use a side-by-side comparison prepared by staff when it reached that bill. Other bills on the docket were briefly described but not taken up that day: SB 491, which has committee-requested amendments and a separate non-germane amendment related to curriculum frameworks and academic standards; SB 513, an owner’s project manager bill held as a possible vehicle for future non-germane language; and SB 531, concerning a cosmetology program in Coös County and a possible task force. The chair said the committee would not address 491, 513, or 531 that day and would return to 580 and 586.

Transcript Highlights:

• How do you audit if they've exceeded what is normally called public relations?
• Audit of expenditures. Is that correct? And why was it struck out?
• Because you think that an audit would include the expenditures as well as?
• We're going to submit audits for the larger organization. That way you don't have double audits.
• , it's, you know, a million-dollar audit versus the project that's in the $200,000.

Keywords: 987, senate, all