Video & Transcript Research : 'auditing'

Page 17 of 222
KY
Transcript Highlights:
  • financial or fiscal audit. financial or fiscal audit. Yes. Yes. Yes.
  • what the nature of the audit is.
  • , though she noted that “performance audit” is a technical term in the auditing world.
  • <01:34:40.239> audit I think that that Blue and Co. audit I think that that Blue and Co. audit
  • <01:34:49.120> audit.<01:34:49.840> We involved in the Blue and Co. audit.
Summary: The Information Technology Oversight Committee met to hear a presentation from Kentucky Department of Education officials David Couch and Mike Lingham on the history and current status of Kentucky’s K-12 internet network, including its relationship to KentuckyWired. They described the original KETS design from 1995, when KDE established district internet hubs and left local districts to connect to them, and said that model helped Kentucky become a national leader in school connectivity and cloud-based services. They also emphasized the importance of E-rate eligibility, saying it has saved the state substantial money and remains central to KDE’s network contracting. Couch and Lingham said the current “next generation Kentucky K-12 internet” contract with Education Networks of America is more reliable, offers more functionality, and costs less than the prior system, including lower bandwidth and firewall costs. They explained that the transition was complicated by build-out and provisioning issues, especially the need for more “type two” connections through local providers, which pushed some implementation past the June 30, 2024 E-rate deadline. As a result, 39 sites remain on type two connections, and KDE absorbed the loss of federal discount dollars for the portion of the transition that extended into July. The witnesses also discussed home internet access for students. They said KDE has tracked home access for about 20 years and estimates about 4.5% of students still lack adequate internet at home, with roughly 3% able to reach access nearby and 1.5% having no access. They said the biggest barrier is usually cost rather than lack of available lines, and noted that temporary hotspot support during COVID helped students continue schoolwork. Senator Williams asked about the costs of the transition, the current type two sites, and the potential cost of any future transition, but the transcript cuts off before a full answer was given.
AR

Arkansas 2026 Regular Session

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE Jun 18th, 2026

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE

Transcript Highlights:
  • And so the legislature does an audit.
  • And so the legislature does an audit.
  • Governor Leavitt reacts to that audit and says, I want to reform these programs.
  • So the legislature does an audit, Governor Leavitt reacts to that audit and says, I want to reform these
  • So tell us about the follow-up audit that was done after the 1992. Yes, absolutely.
Summary: The committee met to hear consultants Mason Bishop and Cameron Christie discuss Arkansas’s “one door/no wrong door” workforce and social services modernization effort. Bishop argued that the current system is fragmented across multiple agencies, offices, and portals, making it hard for job seekers and employers to access services efficiently. He said the goal is to create a more integrated system that promotes upward mobility, longer labor force attachment, better employer access to talent, greater efficiency, and faster adaptation to changes such as AI and other economic disruptions. Bishop repeatedly pointed to Utah as a model, describing how that state combined workforce and public assistance functions into a single agency, used statewide cost allocation to blend funding streams, and improved customer service and outcomes after reform. He said Arkansas should consider integrating governance, service delivery, and financing, including possible waivers, a statewide cost allocation plan, and a benefits-cliff pilot. He also said Arkansas’s current local workforce board structure creates duplication and weak coordination, and that Launch is a useful tool but not a full service-delivery system. Committee members asked how the proposal would work in practice, including whether TANF could be used to cross-train DHS workers, how federal waivers might be obtained, how local boards would be affected, and how disabled clients would be handled. Bishop said TANF should be treated as part of a workforce strategy, that federal pilot authority for workforce reform nearly passed but did not, and that waivers are now the practical path. He also said Arkansas could either merge functions more fully or at minimum co-locate workforce staff in DHS offices statewide. No votes were taken; the meeting ended with plans to continue the discussion in August, including a focus on case management and whether the state is managing programs or people.
CA
Transcript Highlights:
  • 1038 is sponsored by the California School Employees Association, CSEA, and it expands the CalPERS audit
  • This is significant because audit findings can result in members' monthly benefits being reduced or even
  • It took the school district and CalPERS three years after the final audit report to fix the error.
  • So this bill requires employees to forward the initial audit notification.
  • in the final audit report to the relevant bargaining unit.
Summary: The Assembly Committee on Public Employment and Retirement heard three bills. SB 939 by Senator Laird, sponsored by CalPERS, would end new enrollment in the actuarial equivalent reduction option for service credit purchases starting in 2028 and require any unpaid balance at retirement to be paid within 90 days. The author said the change would reduce unintended consequences for members, employers, and CalPERS administration. There was no opposition, and the bill was approved on a unanimous vote and sent to Appropriations. SB 1038, also by Senator Laird and sponsored by CSEA, would expand CalPERS audit notification procedures so bargaining units receive notice when an employer is audited and receive relevant member information from final audit reports. Supporters said this would help unions protect members from benefit reductions or repayment demands caused by payroll or compensation errors, citing a Kern High School District audit example. Teamsters, the California Labor Federation, and AFSCME testified in support, with no opposition. The committee passed the bill unanimously and sent it to Appropriations. SB 1227 by Senator Drozdoff/Dorazo (as referenced in the transcript) would require the Department of Industrial Relations to work with unions on apprenticeship pathways into enforcement jobs, such as Cal/OSHA and Labor Commissioner classifications, to address staffing shortages and backlogs. The author and supporters from United Steelworkers, SEIU Local 1000, CSEA, the California Labor Federation, and others argued apprenticeship would create a pipeline of trained workers and improve labor law enforcement. The committee accepted amendments, voted the bill out on a unanimous vote, and re-referred it to the Committee on Labor and Employment.
NH

New Hampshire 2026 Regular Session

Fiscal Committee (06/19/2026)

Transcript Highlights:
  • performance audit report.
  • Our audit period was state fiscal years 2022 through 2025.
  • Year 2025 based on audit progress.
  • The DHHS's response to our audit is in tab B.
  • And page one, um, it seems like during the audit period during the audit period you had an average of
Keywords: 928, house, all
Summary: The Fiscal Committee opened by approving the May 15 minutes and then recognized Pam Ellis for her long service with the Legislative Budget Assistant’s office and upcoming retirement. The committee adopted the consent calendar with two items removed for separate consideration, then approved transfers for the Administrative Office of the Courts and the Department of Environmental Services after questions about court benefit costs and dam project funding. The Department of Health and Human Services also received approval for a general fund transfer item. A major portion of the meeting focused on the Youth Development Center settlement fund. New administrator Jared Boyle, joined by the Attorney General, described the fund’s remaining caseload, the payment matrix, and the need for additional funding to begin hearings in August. Members raised concerns about administrative costs, attorneys’ fees, payday loans, structured settlements, and the long-term fiscal impact on the state. Boyle requested $55 million, but the committee ultimately approved a reduced appropriation of $20 million, with members noting the possibility of returning for more funding later depending on revenues and the October revenue review. The Department of Corrections then received approval for a smaller shortfall transfer and a larger overtime-related transfer, with officials citing a 52% corrections officer vacancy rate, ongoing recruitment, academy classes, and efforts to use civilian staff in some non-security roles. A late item from the Veterans Home was also approved to cover overtime, holiday pay, and indirect cost shortfalls within its existing budget. The committee then heard an informational presentation on implementation of Senate Bill 134 and the new federal Medicaid work-requirement rule. DHHS said it plans to submit a state plan amendment, seek approval for hardship exceptions, start with one eligibility check cycle, and use existing federal grant funding to make system changes. Finally, the committee received a performance audit of the Doorway opioid treatment program, which found weak written procedures, incomplete data use, reimbursement delays, and problems with the Governor’s Commission on Addiction Treatment and Prevention. Members discussed follow-up reporting, and the next Fiscal Committee meeting was scheduled for August 21 at 11:00 a.m.
HI
Transcript Highlights:
  • You know, our bread and butter is performance audits, where we assess the performance of programs that
  • I'm happy to talk to you folks offline individually, and if you have audits, proposed audits, I'm happy
  • Happy to answer questions about my office or our budget anyway. performance audits where we assess the
  • performance audits where we assess the performance<00:13:35.079> of<00:13:35.360> programs
  • c> I'm you have audits uh proposed audits I'm you have audits uh proposed audits I'm happy<00:14:
Keywords: 910, house, all
CA

California 2025-2026 Regular Session

Senate Emergency Management Committee Jun 23rd, 2026

Emergency Management

Transcript Highlights:
  • It has the contingency around this technical evaluation and then also the audit function.
  • You don't have to do it through an audit.
  • You could do it through the audit.
  • I guess what I'm saying is I don't know that the audit piece gets you to that. You don't, yeah.
  • That's not a part... ...the audit piece gets you to that. You don't yet.
Keywords: 987, senate, all
WY

Wyoming 2026 Regular Session

Joint Appropriations Committee, January 13, 2026 - PM

Appropriations

Transcript Highlights:
  • audit or consultant to look at operations. >> I think we can add an audit's an audit.
  • I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
  • audit or consultant to look at operations. >> I think we can add an audit's an audit.
  • I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
  • I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
Keywords: 916, all
CA

California 2025-2026 Regular Session

Assembly Utilities and Energy Committee May 13th, 2026

Utilities and Energy

Transcript Highlights:
  • The last CPUC audit, the first and last CPUC audit, was done to... said no.
  • The last CPUC audit, the first and last CPUC audit, was done to.
  • The last CPUC audit, the first and last CPUC audit, was done in 2021, and it found that utilities got
  • Not been auditing whether they actually do it.
  • And who does those audits?
Keywords: 988, house, all
Summary: The Assembly Committee on Utilities and Energy held a hearing on the California Earthquake Authority’s SB 254 report and possible reforms to California’s utility wildfire recovery system. The chair framed the discussion around the Palisades and Eaton fires, the high and growing wildfire-related costs on utility bills, and the need to weigh tradeoffs among survivors, ratepayers, utilities, insurers, and taxpayers. The chair emphasized that the SB 254 report is an inventory of policy pathways rather than recommendations, and that the Legislature’s role is to evaluate the options publicly. The first panel featured wildfire survivors William Abrams and Joy Chen, who described severe ongoing displacement, housing insecurity, delayed compensation, and frustration with what they characterized as opaque and unfair compensation structures. They argued for greater transparency, clearer accountability for utilities, stronger oversight of wildfire mitigation spending, and incentives tied to safety performance. They also urged faster survivor payments, but only if they are full, fair, and not financed by shifting more costs to taxpayers or ratepayers. Committee members asked about gaps in the SB 254 report, the meaning of “full” compensation, and how a fast-pay facility might work. The second panel included the California Earthquake Authority, RAND, PG&E, LADWP, Consumer Attorneys of California, and the Public Advocates Office. Tom Welsh of CEA explained the report’s process and the current wildfire fund structure, including that utilities remain liable, the fund reimburses eligible claims, and prudency reviews can require reimbursement to the fund. RAND’s Lloyd Dixon outlined how roughly $38 billion has been paid to survivors, insurers, and public entities since 2017, and noted substantial litigation costs and cost-shifting among stakeholders. Utility representatives supported reforms that preserve financial stability and reduce risk, while consumer and public-interest advocates opposed shifting more costs to ratepayers and stressed accountability, audits, and safety-linked recovery. No votes or formal actions were taken in the hearing.
NH

New Hampshire 2026 Regular Session

House Commerce and Consumer Affairs (04/21/2026)

Commerce and Consumer Affairs

Transcript Highlights:
  • You just You want<01:14:50.520> auditing. want auditing. want auditing.
  • Auditing<01:14:55.600> already Auditing already Auditing already occurred.<01:14:57.680> If
  • We do audit out-of-state as do audit.
  • audits.
  • audit takes, the initial inventory? audit takes, the initial inventory?
Keywords: 1189, house, all
MN

Minnesota 2025-2026 Regular Session

Committee on Finance - Part 1 - 04/22/26

Finance

Transcript Highlights:
  • are already doing audits, but we don't know if the surgical centers are doing audits as well.
  • , just say you should be doing an audit, just say you should be doing an audit, and<01:13:42.960>
  • ,<01:13:48.640> but hospitals are already doing audits, but hospitals are already doing audits
  • <01:22:35.400> is and I'm not sure I I think the audit is and I'm not sure I I think the audit
  • an effective audit. an effective audit.
Keywords: 1187, senate, all
TX

Texas 89th Regular

State Affairs (Part II) May 22nd, 2025

State Affairs

Transcript Highlights:
  • HB 3709 will standardize the audit process, regardless of how... ...completion of the audit.
  • existing audit procedures for election day to early voting.
  • precincts, resulting in a more accurate audit.
  • It's important to note that the bill does not create new auditing procedures.
  • And if you don't audit by precinct, you miss what I'm just...
Bills: HB223
Summary: The Committee on State Affairs heard several House bills, with most measures left pending after testimony and later taken up in a batch of votes. Early in the meeting, HB 5624 on liability protections for motocross/off-road vehicle tracks, HB 223 on requiring competitive procurement for municipal lobbying contracts, HB 3709 on post-election audit procedures, and HB 5081 on protecting personal information of judicial officers and court staff were all discussed and left pending after testimony. Witnesses on HB 223 supported greater transparency in municipal lobbying contracts. HB 3709 drew sharp opposition from an election integrity advocate who argued the bill would reduce precinct-level granularity and make it harder to detect ballot errors, while a Secretary of State resource witness said the bill would simplify and standardize the audit process by location. HB 5081 received strong support from court administration and a district judge who described prior threats and an attack tied to publicly available personal information. The committee also heard HB 3546 on allowing school districts to move elections to November, HB 493 on barring certain felony offenders from serving as poll watchers, HB 5115 on increasing penalties for election fraud and related conduct, HB 4081 on trade secret filing procedures, HB 3909 on limiting restrictions on wireless devices at polling places, HB 2702 on limiting gubernatorial closure authority for certain veterans organizations during pandemics, HB 119 on foreign adversary lobbying, and HB 5138 on the Attorney General’s authority to prosecute election crimes. Several of these bills were explained with committee substitutes and then left pending before final action. Testimony on HB 493 and HB 5115 came from an election integrity advocate who supported both bills, saying the poll watcher restriction was appropriately narrowed and that the election fraud bill would help address invalid votes and refusal to count valid votes. Later, the committee took up pending business and voted out a large number of bills, generally along party lines or with broad support. HB 186 on minors’ social media use, HB 229, HB 2885, HB 3909 as substituted, HB 4285, HB 1661, HB 2820, HB 3181, HB 4157, HB 223, HB 521, HB 640, HB 1234, HB 2253, HB 2294, HB 3053, HB 3697 as substituted, HB 4281, HB 4463, HB 4995, HB 5081 as substituted, HB 5624 as substituted, HB 119 as substituted, HB 3225, HB 5138 as substituted, HB 5115, HB 481 as substituted, HB 3546, HB 493, and HB 4145 were reported favorably to the full Senate, with several also placed on the local and uncontested calendar. The committee also adopted committee substitutes for multiple bills, including HB 3909, HB 5081, HB 5624, HB 119, HB 5138, and HB 481. At the end, the chair noted another committee meeting would likely be needed before deadlines, possibly on a weekend, and recessed the committee subject to the call of the chair.
HI

Hawaii 2025 Regular Session

EDT Public Hearing 02-04-2025

Economic Development and Tourism

Transcript Highlights:
  • staffing exclusively on film audits.
  • Film audits are a really specific type of audit.
  • Film audits are a really specific type of audit.
  • Film audits are a really specific type of audit.
  • Film audits are a really specific type of audit.
Keywords: 912, senate, all
Summary: The committee heard several measures on agriculture, energy, stadium governance, and hotel consumer protections. On SB 448 relating to agriculture, Agra Business Development Corporation and the Hawaii Farm Bureau testified in support of a proposed conservation easement acquisition in Central Oahu; the chair asked follow-up questions about the exact location, cost, and agricultural potential of the land, and the witness said the parcel had good soil and water and was former pineapple land, with cost still to be provided. On SB 827 relating to meat processing, the Department of Economic Development and Tourism said the state needs more meat-processing capacity and that any grant program should complement, not compete with, existing efforts; the Attorney General’s office warned the bill lacked legally sufficient standards for grants of public money under the state constitution and offered draft standards. Several industry and chamber witnesses supported the measure, while discussion focused on the need for brick-and-mortar or modular facilities, infrastructure costs, federal inspection needs, and access for hunters and neighbor islands. The committee then took up SB 1269 relating to geothermal resources, which drew broad support from county officials, energy consultants, utility representatives, and community advocates, with one witness opposing it. Supporters described geothermal as a viable, indigenous, firm baseload energy source that could help reduce Hawaii’s high electricity costs and support clean energy goals; one witness emphasized prior work in New Zealand and another urged the state to move forward with exploration. A DBEDT representative explained that the department is coordinating geothermal-related work with the Hawaii Technology Development Corp., the University of Hawaii, and the Hawaii State Energy Office, noting a prior $3 million appropriation, phase-one community engagement work, and plans to seek a contractor for geoscience and exploration in phase two. Members pressed DBEDT to explain how this bill fits with other geothermal measures moving through different committees, and the chair asked the department to review SB 993 and better coordinate the package of geothermal bills. On SB 1337 relating to the Stadium Authority, the stadium manager testified in support of clarifying quorum rules, explaining that the authority currently has eight seated voting members out of nine possible voting seats and that the bill would help ensure voting members are counted for quorum; he said meetings have not been delayed. Finally, on SB 883 relating to hotels, the Attorney General’s office raised First Amendment and contract-law concerns and recommended adding a purpose statement and a non-impairment savings clause. Unite Here Local 5 and other supporters said guests should be notified of hotel service disruptions such as construction, closures, or labor disputes, while opponents questioned who would enforce the law, what penalties would apply, and whether the measure could require hotels to pay damages even without a complaint. No votes or final committee actions were taken in the portion of the hearing provided.
AR

Arkansas 2026 1st Special Session

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE Jun 18th, 2026

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE

Transcript Highlights:
  • And so the legislature does an audit.
  • Governor Leavitt reacts to that audit and says, I want to reform these...
  • So the legislature does an audit.
  • Governor Leavitt reacts to that audit and says, I want to reform these programs.
  • So tell us about the follow-up audit that was done after the 1992. Yes, absolutely.
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.
WA

Washington 2025-2026 Regular Session

Pension Funding Council Jun 23rd, 2026

Pension Funding Council

Transcript Highlights:
  • This was recently published, and the audit of this work has been completed.
  • This was recently published, and the audit of this work has been completed.
  • This was recently published, and the audit of this work has been completed.
  • This was recently published, and the audit of this work has been completed.
  • As Matt said, for your reference, the report is available on our website, and it has been audited.
Summary: The Pension Funding Council met on June 23, 2026, for a work session that began with an overview of the Higher Education Supplemental Retirement Plan (SRP) and a 2025 accounting valuation of that plan. Staff explained that the SRP is a closed defined benefit supplement for higher education employees hired before the 2011 closure, with employer contributions currently pre-funding benefits in institution-specific trusts while institutions still pay benefits on a pay-as-you-go basis. The State Actuary’s office reported that the plan’s accounting position has improved, with combined market assets of about $245 million against $377 million in accrued liability, and that strong market performance since 2022 has increased the asset-to-liability ratio. The office emphasized that this was an educational accounting valuation, not a funding valuation for rate-setting. The council then received the 2025 actuarial valuation report for the state retirement systems. Actuaries reviewed the recent demographic experience study, noting updated assumptions for mortality, retirement, termination, and salary growth, and said the net impact on most plans was small. They reported that most plans’ funded ratios improved, with all plans at least 94% funded and several at or above 100%, and that contribution rates for the 2027–2029 biennium are generally lower than current rates. They also noted that future rates could be affected by market volatility as deferred gains are recognized over the next few years. During public comment, a representative of the Association of Washington Cities urged the council to consider rate reductions to help local governments facing budget pressures. In executive session, the council first approved a motion directing the Office of the State Actuary to perform an actuarial evaluation and analysis of each institution’s Higher Education Supplemental Retirement Plan, including institution-specific contribution rates, asset sufficiency, and funding policy options, due by July 1, 2028. The council then adopted the 2027–2029 pension contribution rates based on the 2025 actuarial valuation report. Both motions passed 5-0, with one member excused. The meeting concluded with no further business.
AR

Arkansas 2026 1st Special Session

JOINT BUDGET COMMITTEE Apr 28th, 2026

JOINT BUDGET COMMITTEE

Transcript Highlights:
  • What is the audit backup for this? Is this federal funds, and do they audit, or do we audit?
  • What is the audit backup for this?
  • Is this federal funds, and do they audit, or are they state funds and we audit?
  • What is the audit process?
  • We've been through a SLFR audit once or twice.
Keywords: 1204, all
FL

Florida 2026 Regular Session

Ethics and Elections Nov 19th, 2025

Ethics and Elections

Transcript Highlights:
  • My focus today is on auditing, specifically the proposed use of software like Clear Audit.
  • Clear Audit is not the independent check it claims to be.
  • It imports files from the very system it is supposed to audit.
  • and audited.
  • Clear Ballot audit Florida by state law must use an independent audit system.
Summary: The Committee on Ethics and Elections met with a quorum present and took up Senate Bill 62 by Senator Errington, which would create an enforceable requirement that partisan candidates meet the 365-day party affiliation or no-party registration requirement before qualifying. The committee adopted an amendment changing the effective date to upon becoming law, heard no opposition, and then approved the bill. The committee also approved a slate of 15 gubernatorial nominees en bloc and recommended them to the floor. The Florida Supervisors of Elections presented their 2026 legislative priorities. Their requests included automatically updating voter records when DHSMV changes driver license numbers, treating verified petition signing by inactive voters as voter activity that restores active status, adding election equipment and ballots to the state’s critical infrastructure protections, clarifying public-records treatment of election worker names and addresses, allowing more flexibility for early voting sites when a supervisor’s office is not suitable, eliminating the need for provisional-ballot envelopes when polling hours are extended by emergency order, and allowing vote-by-mail voters to remain on the list for the next general election unless they opt out. Senators asked questions about inactive voter status, security implications, early voting site requirements, and vote-by-mail renewal, and several members expressed support or interest in the supervisors’ proposals. During public testimony, several speakers urged stronger election-integrity measures, including proof of citizenship, tighter chain-of-custody controls, more hand-counting or manual audits, quarterly list maintenance, and reduced reliance on vote-by-mail and voting machines. They also criticized current audit systems and cited outside reports and research they said showed vulnerabilities in Florida’s election process. No additional committee action was taken after public testimony, and the meeting adjourned.
MN

Minnesota 2025-2026 Regular Session

Legislative Commission on Data Practices 11/20/25

Minnesota House Floor Meeting

Transcript Highlights:
  • One is obviously data is important for audits, and availability of data is important for audits.
  • Um, as of data is important for audits.
  • So, we're looking called post audits.
  • ,<00:03:45.120> program it's a financial audit, program it's a financial audit, program evaluation
  • the audits the audits uh uh uh technology<01:54:20.480> has<01:54:20.800> changed<
Keywords: 919, house, all
Summary: The committee approved the October 15, 2025 minutes and then held a broader discussion on current challenges with data retention and government transparency. Judy Randall of the Office of the Legislative Auditor said historical data is essential for post-audits, which often look back three to five years, and that retention decisions must balance audit needs with the burden of separating public and nonpublic data. She described the records-retention panel process as informal and largely based on individual judgment, noting she had objected to a proposed 60-day email retention period and generally uses a three-year guideline, though she said that standard is not grounded in a formal rule. Members discussed whether auditing standards should set retention periods, with Randall saying auditing is a good starting point but other offices, including the attorney general, also have needs, and that some agency discretion is unavoidable because of the gray area between official records and non-records. Representative Elkins raised the related principle of data minimization, arguing that government should not keep data longer than needed and citing a University of Minnesota legacy data warehouse breach as an example of the risks of retaining unnecessary sensitive information. Randall agreed that data no longer needed is a liability and said her office purges workpapers after five years. Representative Scott pressed whether three years is enough for fraud investigations and financial records; Randall responded that a reasonableness standard is needed and that longer retention can produce diminishing returns, though she said she would follow up on whether financial records should be treated differently. Tanya Tacker of the Rum River Special Education Cooperative testified in support of updating Minnesota’s data-retention laws for schools. She said districts want to protect student information and maintain transparency, but the current general retention schedule dates to 1985 and 2000 and does not reflect digital records, modern systems, or the volume of special education data. She urged modernizing the schedule, clarifying what must be kept in paper versus digitized form, aligning state rules with IDEA and other federal requirements, and providing practical guidance and tools. Members praised the specificity of her recommendations. Dr. BB Newman testified that retention failures in St. Anthony Village have made it difficult to obtain routine municipal and police data, with records delayed, missing, or inconsistently produced and no clear explanation of what systems were searched or whether records were destroyed. Newman argued these gaps undermine statutory access rights and force residents into costly litigation, and recommended stronger retention auditing, documentation of destruction, mandatory disclosure of systems searched, and consequences for noncompliance. In response to questions, Senate counsel said there is generally no direct penalty, but affected parties may seek mandamus, Data Practices Act claims, or informal mediation/opinions from the Data Practices Office. The discussion closed with calls for clearer standards and possible legislative updates to improve compliance and transparency.
FL

Florida 2026 Regular Session

Education Pre-K - 12 Dec 9th, 2025

Education Pre-K - 12

Transcript Highlights:
  • So there's nothing in this legislation that does away with the audit.
  • It doesn't do away with school districts having to comply with an audit.
  • School districts are still, they still have to comply with an audit every year.
  • So there's nothing in this legislation that does away with the audit.
  • It doesn't do away with the school districts not having to comply with an audit.
Summary: The committee met with a quorum present and first took up SB 124, which updates Florida Virtual School statutes to remove outdated language, clarify governance and funding provisions, authorize a direct support organization, streamline reporting, and clarify district responsibilities for student assessments. Senator Berman asked about the removed enrollment prioritization and reporting changes, and the bill sponsor explained that the reporting was largely duplicative of existing audits and other reports. Florida Virtual School’s representative testified in support, saying the school is open to all students statewide with no enrollment caps or waiting lists. SB 124 was reported favorably by a unanimous roll call vote. The committee then considered confirmation appointments in tabs 3 and 4 and recommended confirmation of all appointees on a single favorable vote. After that, the committee heard SB 320 on administrative efficiency in public schools, which would reduce district mandates, expand teacher apprenticeship and multi-year contracts, create a 10-year renewable professional certificate, simplify testing and accountability rules, increase flexibility for district finances and facilities planning, and shift oversight of district-run VPK programs to school districts. Senators Gaetz and Berman questioned the impact on charter school funding, capital dollars, teacher contracts, and how the bill differed from last year’s version. The sponsor said charter schools would retain access to operational funds, the bill does not eliminate annual audits, and the main substantive change from last year was the multi-year teacher contract provision. Several organizations and district representatives waived in support of SB 320, while Florida Citizens Alliance testified in information, praising some testing and licensure changes but suggesting a cap on multi-year contracts and outside auditing safeguards. The sponsor closed by emphasizing that districts would still be subject to annual audits and that the bill is intended to give schools more flexibility and reduce bureaucracy. SB 320 was reported favorably on a roll call vote, and the committee then adjourned.
AZ
Transcript Highlights:
  • My presentation will include some key context for our audit and the school safety program.
  • My presentation will include some key context for our audit and the school safety program, information
  • Coe, and the entire team for their professionalism and their collaboration on this audit.
  • I think some fear audits; I welcome them.
  • And with the financial reimbursement recommendation that's on here, as I said, page 17 of the audit,
Keywords: 1182, all
Summary: The Senate Education Committee of Reference met for sunset reviews and first heard a presentation on the Credit Enhancement Eligibility Board from the Governor’s Office. The presenter explained that the board, created in 2016, has no dedicated staff or administrative budget and is supported by existing budget and policy staff and the Treasurer’s Office. The board’s purpose is to lower borrowing costs for qualifying schools by using a guarantee fund to enhance credit ratings, and it has largely been used by charter schools. Because the board has reached its statutory leverage cap and has not met since 2022, it is currently in a monitoring role, but it must remain in place to honor guarantees if any approved financing defaults. The committee asked about financing maturities, demand from schools, and whether a shorter continuation period would make sense. No public testimony was offered, and the committee voted to recommend continuing the board for 10 years, until July 1, 2036. The committee then reviewed the Western Interstate Commission for Higher Education (WICHE). WICHE’s president described the interstate compact, its regional role in higher education access, workforce development, and data services, and its major student programs: the Western Undergraduate Exchange, the Western Regional Graduate Program, and the Professional Student Exchange Program. She highlighted tuition savings for Arizona students and the state, the return of many PSEP graduates to practice in Arizona, and additional cost savings through cooperative purchasing and technology contracts. The committee asked no substantive questions, and it voted to recommend continuing WICHE for 10 years, until July 1, 2036. The final major item was the Arizona Department of Education School Safety Program performance audit, followed by testimony from the department. The Auditor General reported that the program has grown substantially, especially after expansion to counselors and social workers and increased appropriations, but that ADE did not consistently ensure schools complied with program requirements. In a sample of 16 schools, most had issues such as missing or incomplete operational plans, inadequate safety team activity, incomplete required training, missing activity logs, or reimbursement requests lacking expenditure reports. The audit said these problems reduced the program’s effectiveness and increased the risk of improper spending, and it recommended stronger monitoring, written procedures, and better documentation review. ADE accepted the findings and said it is implementing the recommendations through more direct staff oversight, training requirements tied to funding, encrypted submission of emergency plans, site visits, and representative desk reviews. The discussion then shifted to whether emergency plans should address federal law enforcement actions; the director said the plans are designed for campus safety threats generally and do not specifically contemplate ICE enforcement. The committee took no vote on the audit presentation and adjourned after discussion.
FL

Florida 2025 Regular Session

October 8, 2025 - 08:30 AM

Transcript Highlights:
  • So, paper ballots and audits.
  • Let's see, and so I was talking about the audits.
  • type of audit.
  • type of audit.
  • Everybody wanted audits, audits.
Summary: The Government Operations Subcommittee met to hear a lengthy presentation from Secretary of State Cord Byrd on Florida election administration, with a focus on how elections are handled during natural disasters, election security, and preparations for the 2026 cycle. Byrd described Florida’s response to hurricanes in 2022 and 2024, saying the state works directly with county supervisors of elections to tailor executive orders to local conditions, add or relocate polling sites, extend deadlines, and help displaced voters and emergency workers cast ballots. Members from affected areas echoed that local supervisors had managed storm disruptions well and that turnout remained strong despite major damage. A large portion of the meeting covered election integrity and security. Byrd emphasized Florida’s use of paper ballots, pre-election logic and accuracy testing, post-election audits, public canvassing, standardized voter-intent rules, and strict vote-by-mail request and signature-match requirements. He said the Department of State’s Office of Election Crimes and Security investigates complaints and refers matters to law enforcement, and that Florida has expanded access to the federal SAVE database to verify citizenship. Members asked about threats to election workers, staffing vacancies, cybersecurity, ballot design, vote-by-mail address changes, and how the state coordinates with county supervisors, emergency management, and other agencies. Several members raised questions about voter eligibility and returning citizens, and Byrd said the department provides free information to help people determine whether their rights have been restored, while noting that court and clerk reporting practices still create challenges. He also said the department is considering additional legislative proposals, including more safeguards tied to driver’s license and citizenship verification and a possible statewide 100% audit of races before certification. The meeting ended with the chair encouraging members to visit supervisors of elections offices and submit specific ideas for future elections legislation; no votes were taken and the committee adjourned.