Video & Transcript Research : 'auditor'
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MN
Minnesota 2025-2026 Regular Session
House State Government Finance and Policy Committee 3/10/26
State Government Finance and Policy
Transcript Highlights:
- So, if there are specific questions, the auditor is here because my point with Senator Rest was we have
- <00:08:17.640>
to revise the language with the auditor to revise the language with the auditor - the they're connecting with the auditor the they're connecting with the auditor because, because
- The bill will incorporate recommendations from the Office of the Legislative Auditor.
- > or the State Auditor or the State Auditor listed<01:15:10.320>
and <01:15:10.800>we <01
Keywords:
payment transparency, public contracts, contractor rights, government accountability, construction payments, barbering, licensing, examinations, barber schools, public safety, certifications, Barber Examiners Board, data transparency, Legislative Budget Office, state agencies, fiscal notes, public data, standard time, federal law, time zone
MN
Transcript Highlights:
- The first item on our agenda is to welcome the state auditor.
- Welcome to the committee, Auditor Blaha. Thank you, Chair Rest. Thank you, Senators.
- Welcome to the committee, Auditor Blaha. Thank you, Madam Chair and members.
- uh Welcome to the committee, Auditor uh Welcome to the committee, Auditor Blaha.
- And Auditor Treblaha, I'm aware that you have another obligation.
LA
Louisiana 2026 Regular Session
House and Governmental Affairs Apr 29th, 2026
House and Governmental Affairs
Transcript Highlights:
- And the legislative auditor has the same ability.
- And the legislative auditor has the same ability.
- And the legislative auditor has the same ability.
- I will get with the legislative auditor because generally we don't duplicate what the legislative auditor
- With a legislative auditor because generally we don't duplicate what the legislative auditor does.
Summary:
The House and Governmental Affairs Committee met on Senate Bill 123, a proposed constitutional amendment to create a legislative process for removing judges for cause. Senator Morris said the bill was needed because of uncertainty in the current Constitution about whether impeachment applies to judges, given the Judiciary Commission’s role in judicial discipline. He argued the measure would provide a clearer, higher-threshold accountability mechanism, and the committee adopted a technical amendment renumbering provisions and later clarified that the bill uses a majority vote in the House and two-thirds in the Senate, consistent with impeachment-style thresholds.
Much of the hearing centered on testimony from Anna Carter and her family, who supported the bill after the murder of Jacob Carter in New Orleans. They described his death and other cases they said showed judges releasing dangerous offenders despite repeated violations, missed electronic-monitoring check-ins, and other warning signs. They argued the bill would create a last-resort accountability tool when judicial decisions or supervision failures lead to preventable harm. Several committee members expressed sympathy and said the testimony highlighted serious problems in the justice system, though some also suggested the bill should address district attorneys, electronic-monitoring oversight, or broader systemic issues.
Opposition came from members who warned the proposal was overly broad, could become a political tool, and might conflict with existing constitutional provisions governing impeachment and judicial discipline. They argued the Judiciary Commission and Supreme Court already provide a disciplinary framework and that the bill could chill judicial independence or create due-process concerns. The ACLU’s Sarah Whittington also opposed the bill, noting technical inconsistencies in the draft, questioning why impeachment had not been tried first, and arguing the measure singled out judicial discretion while leaving other elected officials’ discretion untouched. The committee took no final vote on the bill during the hearing, but did adopt the technical amendment.
KY
Kentucky 2025 Regular Session
House Standing Committee on Local Government (2-25-25)
Transcript Highlights:
- He explained that the number of smaller jurisdictions able to engage an independent auditor and get the
- He continued that the number of smaller jurisdictions able to engage with an independent auditor and
- and do an independent audit rather than requiring the state auditor to come in every single time.
- <00:07:53.520>
and <00:07:53.639>do <00:07:53.759>an independent auditor and - do an independent auditor and do an independent<00:07:54.400>
audit <00:07:54.800>rather
Keywords:
Meeting Start 00:15
Roll Call 00:25
HB 403 Discussion 02:11
HB 403 Vote 03:08
HB 555 Discussion 04:55
HB 555 Vote 08:42
HB 321 Discussion 10:55
HB 321 Vote 13:22
HB 18 Discussion 15:21
HB 18 Vote 35:10
HB 85 Discussion 39:08
HB 85 Vote 46:40
HB 371 Discussion 49:22
HB 371 Vote 52:03
Adjournment 53:48, 958, all
Summary:
The House Standing Committee on Local Government met with a quorum and took up several bills, mostly focused on local planning, zoning, and municipal administration. House Bill 403, a simple measure giving coroners a six-month grace period to complete continuing education, was presented by Rep. Deanna Gordon with testimony from Madison County Coroner Jimmy Cornelson and received unanimous support. House Bill 555, a technical bill affecting audit deadlines and flexibility for small cities and certain expo center audit arrangements, was explained by JD Cheney of the Kentucky League of Cities; he said it would help about 97 cities comply with audit requirements and allow more flexibility when municipalities are making good-faith efforts. The committee approved HB 555 on a roll call vote, with one no vote from Rep. Griffee and others in favor, and reported it favorably to the House floor.
House Bill 321, also presented with JD Cheney and Rep. DJ Johnson, would expand the time for planning commission and board of adjustment members to complete orientation and continuing education, with a focus on housing supply and accessibility. Supporters said it would help recruit more members and concentrate training on land-use impacts on housing; Rep. Roarx and others discussed Louisville Metro’s planning process, while Rep. Brown and Rep. Fleming raised concerns about infrastructure and long-range planning. The committee passed HB 321 favorably after roll call, with one no vote from Rep. Griffee.
House Bill 18 drew the most extended debate. Sponsor Rep. John Hodgson said the committee substitute would create incentives for infill development in urban areas and extend a moratorium on zoning district classification changes for two more years, arguing that local elected officials should have more control over major density changes and that unelected boards were approving projects without adequate infrastructure review. Opponents, including Liam Gallagher of Americans for Prosperity Kentucky and several members, argued the bill would restrict housing development, interfere with property rights, and limit Louisville Metro’s ability to update its Land Development Code; supporters countered that the bill would not stop development but would require elected officials to weigh in and address traffic and infrastructure concerns. After discussion, the committee approved HB 18 as amended by the substitute and reported it favorably to the House floor, with several members explaining their votes and some opposing the moratorium on local zoning changes.
CA
California 2025-2026 Regular Session
Senate Local Government Committee Apr 29th, 2026
Local Government
Transcript Highlights:
- Matthew Seiberling, on behalf of the State Association of County Auditors.
- It's always nice to align with the auditor.
- It's always nice to align with the auditors on something, so that's great.
- Our auditor has created a form that each office fills out... ...board offices.
- Our auditor has created a form that each office fills out, which the sergeants passed out to members
Summary:
The Senate Committee on Local Government met with a quorum and first approved the consent calendar, including SB 1187 and SB 1388. The committee then heard SB 983, which would authorize the Port of San Diego to use job order contracting for smaller repair and maintenance work; supporters said it would speed up routine repairs and reduce costs, while opponents raised concerns about construction language and project labor agreement effects. The bill was moved to the floor but initially remained on call after a split vote, along with several other measures heard later in the day.
The committee also heard SB 1256, aimed at limiting repeated litigation against a San Diego County housing project, with supporters arguing it would curb duplicative lawsuits and opponents warning it could weaken wildfire safety review. SB 992, which would make permanent and expand a financial oversight option for very small special districts, drew support from county auditors and special districts and passed unanimously. SB 1115, addressing governance failures at the Tulare County Public Cemetery District by allowing supervisors to remove individual trustees under specified conditions, also passed unanimously after testimony about district dysfunction and insurance concerns.
Later, the committee considered SB 1193, which would impose transparency requirements on Alameda County discretionary funding; supporters said it would add guardrails against conflicts of interest, while the county argued its current process is already transparent and the bill is overly restrictive. SB 1383, clarifying that local labor standards cannot be waived through density bonus concessions, passed on a divided vote after labor groups supported it and no opposition testified. SB 1361, intended to prevent local governments from undermining transit projects to avoid SB 79 housing requirements, also passed on a split vote. Finally, SB 1272, the CASH Act, would give homeowners more time to cure certain non-safety code violations; county and code enforcement groups opposed the introduced version but said they were working on amendments, and the bill passed unanimously as amended. The committee adjourned after reporting several bills out, with some measures remaining on call until later votes were taken.
FL
Florida 2026 5th Special Session
Appropriations Committee on Higher Education Mar 11th, 2025
Transcript Highlights:
- The Auditor General just happened to be on campus to do their annual report and read in the press what
- The second thing I would point out is each of the Auditor General...
- The auditor general just happened. before the Auditor General did the report.
- The Auditor General just happened to be on campus to do their annual report and read in the press what
- The second thing I would point out is each of the auditor general Thank you.
Summary:
The Appropriations Committee on Higher Education met to examine how Florida’s state universities are funded and to begin discussing a possible university funding model. The panel included the State University System chancellor and CFOs from FSU, UF, FAMU, FAU, UNF, and UCF. Members first reviewed major cost drivers, which the universities said are broadly similar across institutions: wages and benefits, equipment and supplies, financial aid, professional services, utilities, IT, and maintenance. Several institutions noted unique pressures from geography, growth, research intensity, and mission, such as UCF’s size and engineering focus, UF’s land-grant and research enterprise, FAMU’s need to recruit top talent while serving a high-Pell student population, and FSU’s large facilities and research obligations. The chancellor also summarized systemwide cost growth since 2012-13, including higher health insurance, retirement, and salary costs, while noting tuition had been held flat.
The committee then discussed other revenue sources, including auxiliaries, restricted funds, capital projects, and component units such as foundations and health systems. University leaders explained that many of these funds are restricted to specific purposes, and some, like UF Health, account for a large share of operating expenses. Members also discussed the current performance-based funding process. University representatives generally praised it for transparency, accountability, and its focus on student success, but said the heavy use of one-time funds, nonrecurring appropriations, and unfunded mandates makes long-term planning difficult. FSU and others argued that rising employee costs, waivers, and facilities expenses are not fully covered, while FAMU said performance funding has improved outcomes but can disadvantage institutions serving more low-income students.
In response to questions about improvements, the universities suggested more recurring and predictable funding, better coverage of mandated costs, more flexibility in fees, and continued investment in research and strategic priorities. The chancellor said the Board of Governors is considering a version 3.0 of performance funding that would benchmark institutions against peers and Carnegie classifications. The committee also explored whether universities should have more flexibility to set out-of-state tuition and professional school tuition. Most university leaders favored giving boards of trustees more authority, while the chancellor cautioned that increasing out-of-state enrollment or tuition too much could affect legislative support. No votes were taken; the meeting ended with the chair thanking the panel and adjourning the committee.
MN
Transcript Highlights:
- <00:02:05.640>
Financial Legislative Auditor for the Financial Legislative Auditor for the - from the uh our legislative auditors. from the uh our legislative auditors.
- For the record, Judy Randall, Legislative Auditor.
- Can do as as we heard from the auditor.
- auditor for their work LSOHC. auditor for their work LSOHC.
Bills:
HF3564
Summary:
The Legacy Finance Committee met to approve the prior meeting minutes and then heard a presentation from the Office of the Legislative Auditor on its performance audit of the Department of Natural Resources’ administration of Outdoor Heritage Fund grants. OLA explained that the DNR generally complied with the criteria tested, but the audit identified two main problem areas: grant payments and grant monitoring. The audit covered 13 grants, mostly legislatively named grants awarded in fiscal year 2020, and reviewed agreements, amendments, payments, monitoring, and some site visits.
OLA reported that for three grantees, totaling about $400,000, invoices lacked enough detail to determine whether costs were allowable, and about $5,000 was paid to two grantees without sufficient supporting documentation. The auditors also said DNR lacked policies defining allowable costs and what “directly related to and necessary” means under state law. On monitoring, DNR missed required annual visits for six grants, made payments on current progress reports that were missing or not on file, and had weaknesses in closeout evaluations, including missing required elements, late completion, and two grants with no closeout evaluation at all. OLA recommended stronger documentation, clearer guidelines with the Lessard-Sams Outdoor Heritage Council, timely monitoring and closeout, obtaining progress reports before payment, and improved internal controls.
Members reacted strongly to the findings, especially the repeated failures to follow grant procedures and the risks of legislatively named grants and advance payments. Representative Heintzeman and Vice Chair Skraba questioned whether the issues reflected broader problems in state grant oversight and asked about prepayments, follow-up, and whether more legislative action was needed. OLA officials said they do not rely on self-attestation, but instead retest agencies after 2 to 3 years, and noted a new annual update-report process that will track whether agencies implement prior recommendations. Judy Randall, the Legislative Auditor, said the laws and policies already exist and emphasized that the issue is ensuring agency staff follow them; she also said most recommendations in the recent update report had been implemented. No further committee action or vote was taken on the audit during this portion of the meeting.
MN
Minnesota 2025-2026 Regular Session
House Floor Session Mar 10th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- And I see the heavy hand here of saying essentially forcing the auditor, with limited funds, to hire
- Which is reading the reports, asking the questions, talking to the auditor, talking with each other,
- They are trying to do a good job and make sure they take their legislative auditors' output seriously
- It provides you another tool in your toolkit, and it provides the Office of the Legislative Auditor (
- Amount of money that can be reviewed, but not audited, by an auditor.
FL
Florida 2025 Regular Session
Joint Legislative Auditing Committee Feb 3rd, 2025
Transcript Highlights:
- FIRST UP IS A SUMMARY OF THE AUDITOR GEN.'
- UNIVERSITIES AND DISTRICT SCHOOL BOARDS, WE WILL HEAR FROM JAMIE HOELSCHER AND TAYLOR, MANAGERS WITH THE AUDITOR
- WE'VE BEEN NOTIFIED BY THE AUDITOR GEN.
- WE EXPECT TO RECEIVE ADDITIONAL NOTIFICATIONS OF THE AUDITOR GEN.
- THAT IS NOT AN AUDITOR GENERAL AUDIT.
OK
Oklahoma 2026 Regular Session
Local and County Government REVISED Mar 3rd, 2026 at 02:00 pm
Local and County Government
Transcript Highlights:
- I was Concerned about guardrails, I noticed you said that the auditors worked with you.
- state-prepared program, the additional language was really added because of those conversations with the state auditor
- understand that I'm still thinking an audit Of some sort, I don't know if we have to work with those auditors
- serve a rural district, and lots of communities are having this problem where They can't afford the auditor
- The auditors are actually backed up and have been backed up for over 5 years, so they can't get the money
NH
Transcript Highlights:
- auditors, and multi-state auditors.
- , $300,000 to $700,000 for a multi-entity auditor, and our multi-state auditors will generate between
- <01:48:12.000>
auditors. - <01:48:12.960>
So auditors and multi-state auditors. - So auditors and multi-state auditors.
MN
Transcript Highlights:
- We report the results of these investigations to the Office of the Legislative Auditor, and they also
- All of our audit findings and recommendations, whether from internal audit or from external auditors,
- We report the results of these investigations to the Office of the Legislative Auditor, and they also
- All of our audit findings and recommendations, whether from internal audit or from external auditors,
- We report the results of these investigations to the Office of the Legislative Auditor, and they also
AZ
Transcript Highlights:
- Hence this bill: it says you gotta take training, it needs to be approved by the Auditor General, needs
- Thank you. ...with whomever they want, provided that that training is approved by the Auditor General
- General, which means that... ...risk list, that you are at financial risk by the Auditor General, which
- The Auditor General did an analysis. They are doing a three-part audit right now of school safety.
- We got the Auditor General report back.
Keywords:
public education, adoption, sex education, parental rights, student health information, school safety, resource officers, mental health, training, infrastructure improvements, Arizona Teachers Academy, teacher preparation, education funding, public schools, scholarships, teacher certification, community colleges, school district, governing board, training requirements
Summary:
The committee on Education heard a series of bills and took action on each. HCR 2015, a resolution supporting at least 60 minutes of daily physical activity for K-12 students and posting dietary guidelines in schools, drew testimony from advocates for recess and student wellness; it was approved 6-0. HB 2040, which would require schools to provide adoption information when contraception or STI topics are discussed and add adoption-related content to sex education, drew opposition from Reproductive Freedom for All and the Arizona Education Association, but passed 4-2. HB 2255, extending Arizona Teachers Academy eligibility for community college students from two to four years, passed unanimously 6-0. HB 2764, creating a voluntary state seal of computer science proficiency for high school graduates, also passed 6-0.
The committee then considered HB 2600, requiring written parental permission for students in grades 6-8 to join school clubs or organizations. The ACLU of Arizona opposed the bill, arguing it would suppress participation in clubs involving sensitive identities or topics; the bill passed 4-2. HB 2379, which requires school district governing board members to complete recurring training on school finance and related duties, was amended to narrow the re-election consequences and then passed 4-2. HB 2142, establishing a school safety center and council within the Arizona Department of Education to provide training, technical assistance, and risk assessments, received mixed testimony over its funding source and council makeup but passed 4-2.
Later, HB 4033, which would require more detailed bond election pamphlets and separate ballot propositions for certain school bond projects such as stadiums, administrative buildings, and teacher housing, drew opposition from the Arizona Education Association over added barriers to school funding, but passed 4-2. HB 2482, capping job order contracting for building renewal grant projects at $1 million and requiring verification against artificial project splitting, drew concerns from builders and school board groups about slowing repairs and limiting procurement flexibility; it passed 4-2. Finally, HB 2575, the Anti-Semitism and Education Act, which would bar public schools and higher education institutions from teaching or promoting antisemitism and create reporting and discipline procedures, drew strong support from Jewish community representatives describing school and campus incidents, and opposition from the ACLU and AEA over free-speech and liability concerns; the transcript cuts off before the committee vote on this bill.
MN
Minnesota 2025-2026 Regular Session
Combatting Fraud with Training / Studying Seclusion in Schools / Lowering Costs for Communities Feb 27th, 2026
Minnesota Senate Floor Meeting
Transcript Highlights:
- We learned at the same time the Office of the Legislative Auditor and the citizens of Minnesota when
- Well, if that's what we do, then I can—we can get rid of the Department of Revenue auditors because I
- because I can just of Revenue auditors because I can just self<00:10:04.080>
attest <00:10:04.480 - They were very well aware, and all of his agency personnel, the Office of the Legislative Auditor, just
- So that's a huge problem. legislative auditor um audit just on the legislative auditor um audit just
Summary:
The program focused first on Minnesota Republicans’ efforts to combat fraud and improve government accountability, featuring Sen. Mark Koran. He argued that fraud in programs such as Medicaid, childcare assistance, PCA, autism services, housing support, and food aid harms both taxpayers and vulnerable recipients, and he cited cases where people in need were left without services. Koran said the problem stems from weak agency oversight, overreliance on self-attestation, and poor use of available data and site visits. He described a bill and related work to strengthen an independent inspector general structure, standardize eligibility checks, require better verification and external data use, and improve agency accountability; he also said federal involvement is necessary because many programs include federal dollars. No vote was taken in the interview, but he said the Senate had already passed an inspector general-related measure and that broader reform is still needed.
The second major topic was the Senate DFL’s “ICE accountability agenda” in response to federal immigration enforcement activity in Minnesota. The package includes bills to protect sensitive spaces such as schools and hospitals, ban law enforcement officers from wearing masks while on duty, and allow Minnesotans to sue the federal government in state court. DFL members framed the issue as one of constitutional enforcement tactics rather than immigration policy, and said the measures are intended to prepare the state if ICE returns. No committee vote or final action was described.
The final segment covered school seclusion policy. Sen. Judy Seeberger explained that seclusion is intended as an emergency safety tool, not discipline, but said the 2023 law banning it through grade 3 removed a resource without replacing it. She said supporters of the ban point to misuse and trauma, while she and a working group sought a compromise with tighter safeguards: extending the policy through grade 12, requiring explicit parental consent and access to the room, interpreter services when needed, and reporting if seclusion is used repeatedly. She said the working group’s recommendations were largely reached by consensus, but the issue remains unresolved and it is unclear whether further legislation will advance this session.
AZ
Arizona 2026 Regular Session
02/17/2026 - House Republican Caucus Calendar #6
Transcript Highlights:
- Madam Witt, members, House Bill 2352 appropriates $2,385,900 from the general fund to the Auditor General
- Madam Witt members, House Bill 2352 appropriates $2,385,900 from the general fund to the Auditor General
- Auditor General's report, then you know that there's problems with the state land department.
- Madam Whip and members, House Bill 2425 directs the Auditor General to conduct a special audit of the
- It does require the Auditor General to do a special audit to identify vacancies, what lands are vacant
Summary:
The meeting was a rapid review of a very large bill package, with the chair repeatedly asking staff to keep descriptions high level and many bills placed on third-read consent or consent calendars. A major theme was artificial intelligence: bills would require minors to be told when they are interacting with AI, allow AI-assisted divorce arbitration by consent, create an AI education program, privilege certain AI communications, and require K-12 instruction on ethical and practical AI use. Other education measures addressed school district superintendents, health instruction, anti-Semitism prohibitions, fetal development standards, and school safety, including a bill allowing concealed firearms on school grounds under specified conditions.
Several health and public safety bills were also discussed. These included funding and oversight measures for childhood cancer research, nursing care complaint timelines, firefighter cancer data collection, limits on pharmacy penalties, and a bill making it a felony to administer abortion-inducing drugs without consent. Members also heard bills on overtime wage enforcement, domestic violence evidence standards in parenting cases, probation limits for dangerous crimes against children, and a measure expanding manslaughter liability to online encouragement of teen suicide. One sponsor strongly opposed a provisional medical licensing bill for foreign-trained applicants, while other sponsors emphasized rural health access, nurse anesthetist reimbursement parity, and the need for a dental board member who is an oral surgeon.
A large portion of the meeting focused on water, land, energy, and state agency oversight. Bills would streamline or change rules for small modular reactors, new power plants, water supply determinations, groundwater transportation fees, water hauling, and state land disposition. Members also considered measures affecting the State Land Department, including audits, oversight boards, continuation, land-use maps for data centers and energy projects, and rules for mineral leases and solar or wind siting. Other topics included wildlife and ranching, Mexican wolf policy, annexation, housing and development incentives, transportation and towing rules, digital driver licenses, and a proposed four-year moratorium on municipal and county fee, tax, and utility-rate increases, which drew questions about stakeholder input and the impact on enterprise funds and local utilities. No recorded roll-call votes were taken in the transcript; most items were simply presented, briefly discussed, and left on consent or calendar status, with one bill noted as held in rules and another pulled for further discussion.
AR
Transcript Highlights:
- Arkansas Code directs the legislative auditor to notify the Arkansas Governmental Bonding Board of audit
- Their auditors are great to work with. But you start looking at who's the person.
- But this has been good conversation, and one thing that is probably the only auditor in here, and that
- may or may not be what would be a prosecutorial item, but we don't want to make that decision as auditors
- But this has been good conversation, but one thing that is probably the only auditor in here, and that
Summary:
The committee first approved the minutes from the prior meeting and then heard several audit-related reports. The executive committee report noted audit and special reports were scheduled for standing committees and the full Legislative Joint Audit Committee, with one requested report still in progress. The City, County, and Local report covered delinquent private water and sewer audits, reinstatement of turnback funds for entities that filed required reports, and action involving the town of Daisy, which was directed to repay misused street funds at 10% of general fund revenue annually. The education and state agencies reports included higher education audits and state agency findings, with some reports filed and others deferred to the February meeting for additional information or corrective-action details.
The committee then took up a special audit of the Charles W. Donaldson Scholars Academy at UA Little Rock. Legislative Audit reported that the program, funded with $10 million in desegregation money plus a $50,000 grant, awarded $1.87 million in scholarships to 379 students, with 116 graduates, but found numerous eligibility and disbursement problems, including scholarships to ineligible students, excessive awards, improper documentation, and unclear disposition of some assets. Committee members questioned UALR representatives about oversight, staffing, and whether funds were properly used, and also heard from Philander Smith College about its limited role in verifying enrollment. Members expressed concern about the program’s results and the lack of detail on accountability, and the committee voted to table the report until the next meeting for further review and requested additional information, including the federal court order and more detail on expenditures and oversight.
Finally, the committee reviewed the annual disposition report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 resulting in criminal charges and convictions, 39 still under review, 96 not charged, and others dismissed or pending; 20 convictions produced fines, restitution, and audit-cost orders, and bond trust fund claims were paid in some cases. Prosecutor Coordinator and Attorney General representatives explained that some referrals do not meet criminal standards, may lack intent, or are otherwise not prosecutable, and members asked for more standardized reporting, clearer explanations of why cases are not charged, and more information on restitution efforts. The committee discussed possible templates, training, and better coordination, then voted to file the report and adjourned, with the next meeting set for February 12, 2026.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- I'll stay in touch with my local auditors on the dates and things like that. And Ms.
- Then the auditor called them back and told them that we had it paid.
- I talked to Marcus, who is our auditor. I talked to Marcus.
- And the auditor that we had this year said most of it is clerical errors, coding.
- And the auditor that we had this year said most of it is clerical errors, coding.
Summary:
The committee heard multiple audit and compliance reports involving Arkansas municipalities and a regional solid waste district. Several small towns were discussed for repeat findings involving delinquent water and sewer audits, municipal accounting noncompliance, and misuse of street funds, including Fargo, Lead Hill, Alma, Jericho, Haynes, Biggers, Gilmore, and Holly Grove. In several cases, staff noted that turnback escrow was already being withheld because required water audits had not been filed, and some entities were reported to be current on payment plans only after staff updated the records through May 2026. The committee also reviewed a special report on the Pulaski County Regional Solid Waste Management District, which included findings on payroll approvals, contracts, credit card documentation, vehicle and cell phone use, bidding, advertising costs, and the sale of trailers and other equipment. A separate report on municipal accounting noncompliance was presented for towns including Denning, Gum Springs, Fargo, Lead Hill, and Alma, with staff recommending some be removed from the 60-day list while others remained under review.
Several local officials appeared and explained the findings. Fargo’s mayor said the town was understaffed and had begun improving records, while Lead Hill’s mayor said the town had hired more office help and was working to complete overdue water audits. Alma’s officials said they were trying to catch up on audits and accounting issues. Jericho’s police chief defended the town’s traffic enforcement and said the town had adjusted speed limits and enforcement practices to avoid the speed-trap threshold, while staff clarified that the prosecutor decides whether to pursue penalties. Haynes officials said revenue losses and the loss of their police department had made it difficult to keep up with required street-fund payments, and Gilmore officials said they were working on IRS and other debts. The Pulaski County district director said the board had authorized many of the questioned practices and that some issues, such as advertising and vehicle use, were tied to public education and operational needs.
The committee took several actions. It approved minutes, accepted or filed some reports without objection, removed Denning and Gum Springs from the 60-day list, and deferred action on several matters, including Fargo, Lead Hill, Alma, Haynes, and the Pulaski County solid waste district, generally until the September or August meeting. Motions to defer or file reports were adopted in multiple cases, and the committee also noted that some matters had been referred to the appropriate prosecuting attorney for further review. The meeting ended with recognition of visiting accounting students who were attending as part of summer internships.
WY
Wyoming 2026 Regular Session
Corporations, Elections & Political Subdivisions Interim Topics Meeting, March 3, 2026
Transcript Highlights:
- And I think it's just lack of auditors.
- Um, we're short, and so we are auditors.
- So you have one auditor properly audit.
- Um one of it's just lack of auditors.
- big lose your auditor, you're in a big trouble. trouble. trouble.
Summary:
The chairman opened by explaining that the committee would hear proposed interim topics and then rank them by written submissions rather than debating them one by one. The Public Service Commission presented two topics: an educational session on small water utilities, citing maintenance needs, water-quality compliance, and difficulty accessing capital, and a review of civil penalties for pipeline safety violations because Wyoming’s statutory penalties are far below federal levels and could affect compliance and funding.
Members and outside presenters then outlined a range of additional topics. Representative Campbell proposed work on fire protection districts and EMS districts, focusing on financial stability, mill levies, and possible county authority to combine districts and levies. He also raised public records at meetings, corporate filing fees, and fraudulent corporate filings. The Community College Commission proposed updating annexation statutes so communities can join community college districts more easily, especially where current mill-levy rules create funding issues. Senator Crago supported the fraudulent corporate filings topic and noted related technology-based solutions and overlap with blockchain issues.
Other proposals included CPA “Pathways” licensing changes to address a shortage of accountants, a review of public meetings and public records laws, continuation of the electricity study with emphasis on grid reliability and large-load capacity constraints, and a broader review of the public meetings and records act. Ashley Harpstreith of the Wyoming Association of Municipalities supported extending municipal audit deadlines and described a statewide shortage of auditors and CPAs. Healthy Wyoming proposed studying health coverage options for low-income working adults, including state-sponsored or cooperative models. Representative Chestek proposed making most nonpartisan county offices elected on a nonpartisan basis. No votes or final selections were taken in the portion provided; the committee mainly heard testimony and discussed whether topics should be assigned to this committee or another one.
HI
Transcript Highlights:
- Um, so this hearing is to discuss the audit by the Office of the Auditor.
- I'm the State Auditor.
- Uh and we're in the with the auditor.
- our third party auditors. our third party auditors.
- No auditor in the state could comply.
Summary:
The informational briefing focused on the Office of the Auditor’s recent audit of Hawaii’s deposit beverage container program and the Department of Health’s response. State Auditor Les Condo reviewed the program’s structure, noting it was created to increase recycling and reduce litter, but said prior audits have repeatedly found weak internal controls, reliance on self-reported data, and an “honor system” approach. He cited examples of underreporting and overpayment risks, including a Whole Foods settlement and secret-shopper testing at a redemption center where the program reimbursed more than what was actually paid to consumers. Condo said the special fund continues to grow, increasing by more than $12 million between FY24 and FY25, and that the 2024 audit found no meaningful progress in implementing earlier recommendations. He also noted that many prior recommendations were later codified in law, including risk-based audits and internal control requirements, and said the office will audit the program again in about a year.
Senator Fevella said the briefing was needed because he has seen little progress over the years and emphasized the program’s goals of reducing litter and promoting recycling. He noted that Hawaii has lost a glass recycler, underscoring broader challenges in the system. Department of Health Deputy Director Kathleen Hoe said the department is committed to addressing longstanding problems and said the director’s office meets with the program twice a month. Program staff outlined steps being taken to respond to the audit, including revising accounting and inspection/enforcement manuals, retaining third-party services, and implementing risk-based audits of distributors and redemption centers. They said internal control process documents from distributors were due June 30, with about 200 received and roughly 100 still outstanding, and that enforcement letters are being sent.
The department also described plans for electronic reporting to reduce manual entry and improve accuracy, as well as a broader legislative proposal for a tiered audit system. Under that proposal, larger distributors would remain subject to the current every-other-year audit requirement, middle-tier distributors would be audited every five years, and smaller distributors would be exempt. Officials said the governor had temporarily waived enforcement of the 2025 independent audit requirement because of cost concerns for smaller distributors, while the department reviews submitted audits and considers a longer-term fix. No votes or formal committee actions were taken during the informational briefing.
MN
Minnesota 2025-2026 Regular Session
House Environment and Natural Resources Finance and Policy Committee 3/5/26
Environment and Natural Resources Finance and Policy
Transcript Highlights:
- I'm a deputy legislative auditor at the Office of the Legislative Auditor.
- Legislative<00:01:31.200>
Auditor. - I'm Office of the Legislative Auditor.
- Nice to see all of you and auditor.
- I really appreciate that, Auditor Randall.
Summary:
The committee approved the March 3 minutes and then heard a presentation from the Office of the Legislative Auditor on state grant-management requirements. Deputy Legislative Auditor Katherine Tyson outlined the main controls agencies must follow, including pre-award risk assessments for grants of $50,000 or more, reimbursement as the preferred payment method, limits and documentation requirements for advance payments, and monitoring obligations for active grants. She emphasized that these controls are intended to reduce improper payments and fraud, but also require staff time and strong internal systems. In response to questions, she said advance payments are used in some grants but reimbursement is more common, and noted that agencies can add controls such as retaining a portion of funds, surprise visits, or audits. She also said surety bonds are required in some state programs, but not generally for grants, and that this could be a policy discussion for the executive branch.
The committee then received a Department of Natural Resources presentation on the new Environment and Natural Resources Trust Fund community grant program created in 2023 law. DNR officials said the program is intended to expand access to ENRTF funding, especially for communities affected by pollution and environmental degradation, and to support projects such as environmental education, resource restoration, trail work, and aquatic invasive species management. They said the department will use the same grants team that handles Outdoor Heritage Fund and LCCMR grants, which already manages a large volume of grants, and that the advisory council application is open through April 10.
DNR described its implementation plan as similar to the Conservation Partners Legacy program, with both standard and expedited grant rounds, technical assistance, and use of technical experts. Differences include no match requirement, allowance for fiscal agents to help smaller organizations, and more flexibility for administrative expenses to reduce barriers to participation. Officials said the program will follow state grant rules, including pre-award financial reviews and monitoring, and will use the 5 percent administrative allowance to support both oversight and grantee assistance. They also said the report’s suggestion of advance payments for grants under $50,000 was raised for discussion, but they did not dispute the auditor’s emphasis that reimbursement is the preferred approach.