Video & Transcript Research : 'audit'
Page 22 of 235
NH
New Hampshire 2025 Regular Session
Legislative Performance Audit Oversight Committee (06/06/2025)
Transcript Highlights:
- I'm with the LBA Audit Division.
- of the mental health workforce audit.
- And uh I think it was five boards who were part of the audit of the mental health workforce audit.
- Um, and then the audits there. And now. Um, and then the audits there.
- ,<01:06:46.079>
but to the audit, response of the audit, but to the audit, response of the
Summary:
The meeting focused on the Legislative Budget Assistant audit of the Office of Professional Licensure and Certification’s response to 12 findings, especially those tied to mental health workforce licensure. The executive director said 10 findings were substantially resolved, one fully resolved, and one partially resolved, with most issues tied to ongoing rulemaking. He explained that the office regulates 61 professions, has limited rules-drafting staff, and is working through a long rulemaking process while also adapting to frequent statutory changes. The committee discussed the first finding on license portability/endorsement, which the director said was the office’s highest priority and had been implemented through universal recognition rules adopted in 2023.
Members asked detailed questions about how the office reviews other states’ licensing standards, whether it evaluates jurisdictions case-by-case or maintains a database, and how many jurisdictions qualify for endorsement in various professions. The director said the office initially reviewed all states and professions at once, now maintains and updates a list of substantially similar jurisdictions, and sometimes evaluates narrower jurisdictions such as counties, cities, or foreign countries. He noted that some professions, like nursing, have broad reciprocity, while others, including some mental health-related fields, vary widely and may have only a limited number of qualifying jurisdictions. He also said the office is exploring whether AI could help with research and tracking, though not with final verification.
The committee then turned to expedited licensure processing. The director said the office now handles examination, review, and issuance or denial based on board-set criteria, rather than requiring every board to review every application, which has sped up processing. He said delays still occur with criminal background checks and FBI fingerprint processing because of paper forms, federal involvement, and back-and-forth with the Department of Safety when releases are incomplete or incorrect. Members raised concerns about broader state process bottlenecks and asked whether legislation could help streamline the system. A legislator said he was already working on related background-check language for another agency and believed the current draft may satisfy FBI requirements.
NH
New Hampshire 2026 Regular Session
Senate Election Law and Municipal Affairs (01/27/2026)
Election Law and Municipal Affairs
Transcript Highlights:
- Audits are essential, and had the audits been done as required, when required, we never would have gotten
- Audits are essential, and had the audits been done as required, when required, we never would have gotten
- to SAU that do not turn in the audits to SAU that do not turn in the audits until<00:49:07.920><
- five,<00:50:43.520>
eight submitting audits three, five, eight submitting audits three, five - Um and it and it conduct an audit.
HI
Transcript Highlights:
- , audit, we will be taking up audit 25-06, audit, we will be taking up audit 25-06, Department<00
- But my question is, did the board at any time take up the audits? >> This audit or the next audit?
- But my question is, did the board at any time take up the audits? >> This audit or the next audit?
- >> this audit or the next audit? uh for for >> this audit or the next audit?
- Um we we do take the audit the audit.
MN
Minnesota 2025 1st Special Session
House Fraud Prevention and State Agency Oversight Policy Committee 4/7/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- reports for our single or clean audit reports for our single audit<00:01:58.000>
for <00:01:58.159 - So the single audit, the scope of the single audit, does not—it is pretty prescribed, and it doesn't
- Um I have two for these audits.
- is this help me understand the auditing is this help me understand the auditing process?
- <01:23:59.760>
The timeliness and quality audits. The timeliness and quality audits.
MN
Transcript Highlights:
- on the financial audit side, you know, we are auditing to make sure these internal controls are in place
- on the financial audit side, you know, we are auditing to make sure these internal controls are in place
- side you know we are auditing to audit side you know we are auditing to make<00:05:10.520>
sure <00:20:39.919>and them are Financial Audits and them are Financial Audits and performance - /c><00:20:41.320>
special performance Audits and some are special performance Audits and some
Summary:
The Senate Finance Committee met on January 9, 2025, to focus on internal controls, fraud prevention, and legislative oversight of state agencies. Legislative Auditor Judy Randall explained Minnesota’s internal control framework, based on the GAO Green Book, and described five core controls: assigning responsibility, separating duties, restricting access, maintaining policies and procedures, and keeping records. She tied each control to examples from recent audits, including DHS’s Medicaid provider debt recovery, the Minnesota State Academies’ travel reimbursement issue, privileged access at the Minnesota State Lottery, missing mileage-verification procedures at the Board of Firefighter Training and Education, and weak documentation in the Board on Aging’s senior nutrition program.
Deputy Legislative Auditor Jod Mson Rodriguez then presented a new follow-up report on implementation of prior recommendations from 2022 through 2024, including special reviews. She said the office gathers agency documentation, evaluates progress, and categorizes recommendations from implemented to not applicable, while noting that some items require more work to verify and that this reflects OLA capacity rather than agency performance. Examples included the Department of Commerce, where some policy changes were verified but further work would be needed to confirm consistent investigator compliance, and the Metropolitan Council, where more data analysis would be needed to determine whether bonus payments were properly earned. She also noted that a legislature-directed recommendation to require grant manager training had not been implemented.
Overall, OLA reported that state agencies had implemented or partially implemented close to 70% of its recommendations, while the legislature had implemented or partially implemented about 40% of recommendations from the last three years. Members generally praised the office’s work and discussed how agencies respond after reports are issued. Senator Westrom raised concerns about a recent media report on alleged fraud in CCAP, and Randall said OLA was aware of the issue but could not discuss details. Senator Draheim asked about post-report agency engagement, and Randall and Rodriguez said follow-up varies, with some agencies seeking private meetings and others engaging less, but that the follow-up process often prompts further discussion and improvement.
WY
Wyoming 2026 Regular Session
Corporations, Elections & Political Subdivisions Interim Topics Meeting, March 3, 2026
Transcript Highlights:
- So you have one auditor that could probably do four audits in a year times eight. So 32 audits.
- audits done in a responsible way. audits done in a responsible way.
- our state all have independent audits. our state all have independent audits.
- So 32 audits. So they year times eight. So 32 audits.
- audits to March 31st. audits to March 31st.
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.
TX
Texas 89th 2nd C.S.
Delivery of Government Efficiency Apr 30th, 2025
Delivery of Government Efficiency
Transcript Highlights:
- It requires a sunset advisory commission to conduct a full forensic audit audit of the TEA's charter
- That makes it unclear whether Sunset is to conduct one audit of TEA or multiple audits of TEA as well
- or audits.
- audits.
- Was it a forensic audit?
MN
Minnesota 2025 1st Special Session
Confronting Fraud, Waste and Abuse Jan 27th, 2025
Minnesota Senate Floor Meeting
Transcript Highlights:
- tempting just to throw on the word audit tempting just to throw on the word audit and<00:03:05.560
- external audit.
- You know, if internal audit structure.
- , but is different than an external audit, but is different than an external audit.<00:04:58.160>
- You know, so we'll let you know audit.
Summary:
State Auditor Julie Blaha discussed fraud in Minnesota, emphasizing that recent attention on fraud during COVID-19 should be separated from broader, ongoing fraud risks. She explained that the Office of the State Auditor oversees about $60 billion in local government activity, including school districts, cities, townships, counties, special districts, and port authorities, and works both to prevent fraud through audits and to investigate cases when they arise.
Blaha said the biggest current challenge is workforce shortages in accounting and accountability fields, which makes it harder to provide oversight even as public demand for accountability increases. She urged legislators to involve her office early when drafting bills so the right oversight tool can be matched to the risk, rather than simply adding an audit requirement by default. She also said a proposed Office of the Inspector General would be a useful accountability discussion, but stressed that internal audit structures are often more effective than relying only on external audits.
Blaha said the public plays a major role in detecting fraud because tips are the most common way fraud, waste, and abuse are uncovered. She encouraged public employees and local officials to report concerns, especially around unusual spending or misuse of purchasing cards, and noted that reporting can be confidential and is often required for certain public employees. In her closing remarks, she warned that COVID-era fraud often involved private-sector actors and said outsourcing government work requires careful risk analysis and added oversight. The segment ended with a reminder that allegations of state government fraud can be submitted to the Minnesota Office of the Legislative Auditor online, by phone, or by mail.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Ways and Means Jun 21st, 2026 at 11:00 am
Joint Committee on Ways and Means
Transcript Highlights:
- We did do an audit of DTA. We did then. Last year, I believe it was. We did do an audit of DTA.
- I'm one of the audit directors here with the State Auditor's Office. I oversee our audits of...
- , we have been auditing.
- audit report rather than getting a bunch of small audits going and doing an audit of each agency, where
- part of larger, more comprehensive audits, a multi-agency audit, so to speak.
Summary:
The joint budget hearing opened the FY27 budget process with remarks from the Senate and House Ways and Means chairs, who described the fiscal outlook as challenging because of slow revenue growth, rising health care and other costs, and uncertainty from federal policy changes. Governor Healey and Secretary of Administration and Finance Matthew Gorzkowicz then presented House 2, a $62.8 billion budget that they said grows by about 1% and does not raise taxes or fees. They emphasized affordability, fiscal discipline, protection of core services, and continued investment in education, transportation, housing, child care, health care, and public safety. The administration also discussed a separate bill to delay and phase in certain federal tax-code changes from the so-called OB3 law, especially research and experimental expense provisions, to reduce immediate budget impacts and preserve competitiveness.
A major portion of the hearing focused on education and municipal aid. The administration said House 2 provides about $7.6 billion for Chapter 70 aid, fully funds the final year of the Student Opportunity Act, increases special education circuit breaker funding, and raises rural school aid. Senators and representatives from both parties raised concerns that Chapter 70 and other aid formulas are not equitable for small, rural, and low-wealth communities and are not keeping pace with inflation, and several called for broader review of the formula and related funding streams. The governor and secretary said they are open to further discussion, pointed to additional support through rural aid, special education, transportation reimbursements, and minimum aid, and said total Student Opportunity Act investment would reach about $2.1 billion over the life of the law.
Transportation, housing, and fair share spending were also central topics. The administration said fair share revenues are being used holistically, with education-heavy spending in the operating budget and transportation-heavy spending in the supplemental budget, and estimated the overall split to date at roughly 57% education and 43% transportation. They highlighted MBTA stabilization, regional transit authority support, microtransit, fare-free regional transit, and bridge and commuter rail investments, while noting the MBTA remains a major fiscal concern. On housing, the governor stressed production, permitting reform, ADUs, down-payment assistance, and support for public housing authorities, while lawmakers pressed for more funding for local housing authorities and for ways to address out-migration, energy costs, and affordability. The governor also said the administration will not withhold fire safety grants from communities over MBTA Communities Act noncompliance and will handle such issues case by case. No votes were taken at the hearing; it was an informational presentation and question-and-answer session.
AZ
Arizona 2026 Regular Session
01/22/2026 - Joint Legislative Audit Committee
Transcript Highlights:
- The first audit, which we issued in December 2024, evaluated the... ...special audits.
- The second special audit, which we issued just last month in December 2025, is the audit I'll be discussing
- ' cooperation to complete this important audit.
- Our third audit question, which we discuss in chapter three, the audit report addresses how the systems
- I do not recall that from the audit.
Summary:
The committee opened with remarks about moving JLAC to a more frequent monthly schedule and spending more time on each audit. Members also recognized Melanie Chesney of the Auditor General’s office for 32 years of service, with several members praising her work and her role in school safety and other audits. The meeting then turned to the JLAC-directed Arizona School Safety Special Audit on interoperable communication systems, with the Auditor General’s office presenting the December 2025 report.
The audit found that the state had allocated nearly $26 million to interoperable communication efforts, but implementation varied widely. Auditors said all 14 law enforcement agencies used the money for interoperable systems, yet four agencies allowed private or tribal schools to participate contrary to statute, and several agencies failed to submit required expenditure reports. The report also found procurement problems: nine of 14 agencies did not follow procurement requirements or lacked documentation, many contracts lacked accountability provisions, and some agencies had not planned for ongoing costs. The audit estimated ongoing annual costs for an average rural county could range from about $16,000 to $382,000, and recommended that agencies document costs, follow procurement rules, monitor vendors, and plan for future funding. It also recommended the legislature clarify whether non-public schools may participate and revisit statutory system requirements that were vague or inconsistently interpreted.
Members questioned the Auditor General about vendor licensing, whether systems could be built in-house, why some functions were not configured, and whether the systems were truly usable in emergencies. The presentation explained that some systems met requirements only in part, that Mutualink had a per-user licensing model affecting access to secure text and file sharing, and that some schools were unwilling or unable to install apps or keep devices logged in. The committee also discussed the difference between the separate school safety grant program administered by ADE and this interoperability fund, and several members expressed frustration with sole-source contracting and weak documentation.
In the final portion of the presentation, auditors said only two of eight observed systems demonstrated all five critical emergency functions, while four agency systems could not be tested because they were reportedly not functioning. The committee then began hearing responses from county sheriffs, starting with the Arizona Sheriffs’ Association president, who emphasized county commitment to school safety and noted that some counties had implemented systems across multiple districts, including tribal and rural schools. No votes or formal actions were taken during the portion provided.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- Today, there are 103 education audit reports for the committee's review.
- We have two this year for the audits that we perform.
- Well, as a former banker, I always looked at audits.
- That's what the audit is saying.
- There are, as Legislative Audit reviews and goes through their audit process, some are automatically
Summary:
The committee met to review education audit reports and adopted the minutes. Legislative Audit reported 103 education audits total, with 89 having no findings and 14 containing findings. The committee first heard from Camden Fairview School District, which had findings for spending operating funds on an end-of-year employee banquet and for unauthorized credit card charges. District officials said they had implemented stronger internal controls, stopped using the affected card, and would limit future events to comply with state law and constitutional requirements. Members questioned the district about prior practices, donated funds, and how teacher appreciation could continue without using operating funds; the report was filed as reviewed.
The committee then reviewed Forest City School District, which had a finding for spending $33,000 in operating funds on an off-campus end-of-year celebration and entertainment event. District representatives said the money came from a long-standing Pepsi-related donation fund, but acknowledged confusion over whether it should be treated as operational funds and said they would stop using it that way and provide training to staff and the board. Members discussed whether the funds were private donations or operating funds, the lack of a formal board vote, and whether the event was intended to recognize staff and growth; the report was filed as reviewed.
The committee also received notice of more serious findings that were referred to the prosecuting attorney and attorney general, including Conway School District for misuse of district funds and resources by former maintenance employees, Magnolia School District for undeposited activity funds, Westside School District for undocumented and personal credit card charges, and Boonville School District for paying a board member’s son in excess of the statutory limit without an approved exemption. The remaining eight reports with findings were filed en masse as reviewed, and the 89 reports with no findings were also filed en masse. The committee adjourned after noting that most districts reviewed had no findings.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- Well, as a former banker, I always looked at audits.
- Well, as a former banker, I always looked at audits.
- That's what the audit is saying.
- Were you all aware of that before this audit?
- There are, as Legislative Audit reviews and goes through their audit process, some are automatically
Summary:
The committee met to review education audit reports, beginning with approval of the minutes and then hearing several school districts with findings. Camden Fairview School District addressed two findings: use of operating funds for an end-of-year employee banquet and unauthorized credit card charges that resulted in a small loss. District officials said they had changed credit cards, increased monthly review and reconciliation, stopped using operating funds for off-campus celebrations, and would limit future meals and events to district business. Members questioned whether the prior administration was still involved, whether the charges were from an outside hacker, and how the district would continue teacher appreciation without violating state law.
Forest City School District then discussed a $33,000 off-campus staff celebration funded through what the district described as long-standing Pepsi-related funds. The district said it believed the money was discretionary private donation revenue, but audit staff said the funds were treated as operating funds because they were in a general fund account and subject to constitutional limits. The district said it would stop using the fund that way, provide staff and board training, and ensure future expenditures comply with the law. Members also asked about the lack of a formal board vote, the amount remaining in the account, and whether the event was meant to recognize staff growth and service.
The committee next reviewed additional findings: Conway School District’s former maintenance employees allegedly misused district funds and resources, with a separate investigative report still pending; Magnolia School District had undeposited activity funds totaling more than $21,000; Westside School District had about $9,500 in credit card charges that could not be substantiated, along with weak internal controls and some personal charges; and Boonville School District paid a board member’s son more than $5,000 for groundskeeping without the required exemption, which DESE later denied. The committee filed the reports as reviewed, including eight other findings not referred for prosecution and 89 audits with no findings, and then adjourned.
AZ
Transcript Highlights:
- shoot for about 170 audits per day, and we do about 2,000 audits per day.
- But members, when they go through, just again to that point, the audit process, once the audit is done
- their preliminary audit finding.
- for our risk-based audits.
- which go through the full audit.
Keywords:
funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages
Summary:
The committee first heard HB 2584, which would prohibit public funds from being used for genetic sequencing equipment made by companies owned or controlled by entities domiciled in a foreign adversary. The sponsor said the bill is intended to prevent sensitive genetic data from being sold or used against the United States. There was little public testimony, and the committee approved the bill on a 13-5 vote for a do pass recommendation.
Members then considered HB 2804, a rural development and housing tax credit bill that would let the Department of Housing allocate up to $2 million per year in credits for qualifying rural affordable housing projects, with the program set to expire in 2037. Supporters, including the sponsor, the mayor of Flagstaff, and housing investors and developers, said the credit would leverage federal LIHTC dollars, attract private capital, and help finance affordable housing for seniors, veterans, and low-income residents in rural Arizona. Opponents from the Arizona Free Enterprise Club argued state LIHTC programs are inefficient, costly, and hard to oversee. The committee passed the bill 13-4.
The committee also heard HB 2388, as amended, which appropriates $100,000 to the Arizona Commerce Authority to study the economic benefits of small modular reactors and data centers, with a report due by June 30, 2027. Supporters said the study could help Arizona plan for future energy and data-center growth, while opponents argued the agency already has other funding sources and should not receive additional money for the study. The amended bill passed 10-7.
After a presentation from Auditor General Lindsay Perry on county treasurer procedural reviews and the Santa Cruz County embezzlement case, the committee approved HB 2352, which provides $2,385,900 in FY 2029 for the Auditor General to continue county treasurer reviews, on an 11-7 vote. The committee then unanimously approved HB 2418, as amended, which directs $600,000 to be evenly distributed among five major incident task force counties and codifies the longstanding distribution practice. Finally, the committee took up HB 2499, the first of two ESA administration bills, which would appropriate $2.6 million and 12 FTEs to the Department of Education for ESA administration and oversight beginning in FY 2027; the bill drew extended debate about ESA growth, accountability, testing, and spending oversight, but the transcript cuts off before the final vote.
MN
Minnesota 2025 1st Special Session
Legislative Coordinating Commission 11/10/25
Minnesota House Floor Meeting
Transcript Highlights:
- <00:02:03.119>
done the LCC has a financial audit done the LCC has a financial audit done - , this clean audit possible.
- and that makes this audit possible, this clean<00:03:59.040>
audit <00:03:59.439>possible. - <00:05:10.320>
for uh quite a few different audits for uh quite a few different audits for - Uh so we got performing the audit.
WA
Washington 2025-2026 Regular Session
JLARC I-900 Subcommittee for SAO Performance Audits Nov 5th, 2025
JLARC I-900 Subcommittee for SAO Performance Audits
Transcript Highlights:
- My name is Emily Simber, and I was the lead on this audit.
- Other audits from the series include our audit on strategies to address special education staffing shortages
- , as well as two JLARC audits, one on service delivery and access.
- Overall, our audit had three main results.
- As mentioned earlier, JLARC published an audit in January.
Summary:
The JLARC I-900 Subcommittee heard a State Auditor’s Office performance audit on special education services, focused on comparing student needs, district identification practices, and funding. Auditors said Washington does not appear to under-identify any particular population for special education, though districts face ongoing challenges with identification, documentation, staffing shortages, and inconsistent referral tracking. They explained that their analysis used statistical models because the true prevalence of disabilities is unknown, and found Washington districts generally clustered near the national average, with little evidence that any demographic group was systematically under-identified.
The audit also found that special education funding has historically been insufficient, with districts collectively covering about $500 million in costs not paid by state or federal sources, and that districts spent about 26% more per student than they received in funding. Auditors noted recent legislative changes that removed the special education enrollment cap and changed the safety net process, but said it was too soon to assess their effects. Their recommendations to OSPI included clarifying what counts as an official special education referral, requiring districts to report referral data even when no evaluation follows, and ensuring the new statewide data system is developed with district input, training, and possibly a mandate for uniform use.
OSPI staff said they concurred with the report and appreciated the work of the auditor’s office and JLARC. During member questions, Representative Paulette raised concerns that the audit did not directly examine prevalence of specific disabilities, such as autism and dyslexia, in vulnerable populations or compare Washington’s identification practices to medical and peer-reviewed prevalence data. Auditors responded that medical prevalence is not known in a systematic way, that educational eligibility differs from medical diagnosis, and that the report’s conclusions should not be read as proving no populations are under- or over-identified. No public testimony was offered, and the meeting adjourned.
FL
Florida 2026 Regular Session
Joint Legislative Auditing Committee Nov 3rd, 2025
Transcript Highlights:
- Joint Legislative Auditing Committee will now come to order. Let's please call the roll.
- So some of our audit procedures covered earlier activity.
- period and what years you were auditing for them, please?
- period and what years you were auditing for them please so we're predominantly the auditing period and
- to determine the town's progress and correct the audit findings.
Summary:
The Joint Legislative Auditing Committee first heard a long-running audit finding involving Daytona Beach’s unexpended building permit funds, which have exceeded the statutory limit for several years and were reported at $10.8 million in the most recent audit. Mayor Derek Henry and city staff said the city has analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees over several periods, and used some excess funds for a training facility rehabilitation and a proposed City Hall expansion. Committee members repeatedly questioned whether the city was simply trying to spend down the money, raised concerns about the legality and necessity of proposed expenditures, and asked about interest earnings, truck purchases, and the lack of detailed tracking for training-facility use. The city said an Attorney General opinion allows construction of a new building for building-code functions but not purchase of an existing building, and that if the city cannot comply through permissible construction it would have to return the funds. No vote was taken, but members expressed strong frustration and urged the city to resolve the issue quickly and lawfully.
The committee then received the Auditor General’s presentation on the Town of Greenville, which found 31 findings and described pervasive control failures, possible fraud, waste, and abuse. The findings covered elections and quorum issues, conflicts of interest, late or missing financial disclosure forms, related-party transactions, poor meeting notices and minutes, council involvement in day-to-day operations, missing ethics training, budget and accounting deficiencies, weak bank reconciliations, improper utility billing and rates, grant compliance problems tied to a grocery store project, personnel and compensation issues involving the town manager, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control problems, public records issues, and IT/fraud-policy weaknesses. The auditor said the review focused mainly on October 2022 through February 2024 but went back further for some grant-related matters.
Greenville’s mayor and staff said the audit reflected actions of a previous administration and that the current council and staff have already adopted seven new policies to improve procurement, financial controls, inventory management, grant oversight, and ethics. They said the town has a new manager and clerk, that the former manager was terminated, and that the town referred matters to FDLE, which is investigating. Committee members asked about the manager’s salary increase, severance, P-card use, and whether the town should consider consolidation or dissolution. The mayor said the town is on a better path, that most of the prior leadership has been voted out, and that the town is working with auditors and an outside accounting firm to correct the problems.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING Jan 9th, 2026
LEGISLATIVE JOINT AUDITING
Transcript Highlights:
- committees and the full Legislative Joint Audit Committee this month.
- The committee filed three audit reports and deferred one audit report that were brought before it.
- Did y'all catch this before, or was it when the audit happened?
- Audit does a tremendous job of putting this stuff together.
- I want to give audit credit: their auditors are great to work with.
HI
Transcript Highlights:
- Do you have any kind of system in place for performance audits? Performance audits.
- Well, management audit, sure.
- for performance audits? for performance audits? Performance<00:25:01.360>
audits. - Well management Performance audits. Well management audit.<00:25:03.520>
Sure. - /management audit?
Summary:
The House Committee on Higher Education heard several Senate concurrent resolutions related to University of Hawaiʻi programs, audits, and workforce development. Testimony on SCR 50, which urged establishment of a Bachelor of Science in Nursing program at the Maui campus, was strongly supportive, with witnesses citing the state’s nursing shortage and Maui’s acute physician and nurse shortages. The committee later recommended passage with a technical HD1 amendment, and the measure was adopted unanimously by the members present.
The committee also heard SCR 137, SCR 138, and SCR 142, all involving proposed audits. SCR 137 sought a performance audit of the University of Hawaiʻi Foundation; the Foundation opposed it, and the chair recommended deferral after noting the legislative auditor’s view that the office lacks jurisdiction over the private nonprofit. SCR 138 proposed a management and performance audit of the Office of the Vice President for Academic Strategy, and SCR 142 proposed an audit of the UH Mānoa athletics department. UH representatives provided comments on both, with athletics explaining existing NCAA-required financial audits, internal performance evaluations, and a strategic plan that includes self-review. The committee ultimately recommended passage of SCR 138 and SCR 142 with technical HD1 amendments.
For SCR 192, which proposed a veterinary medicine expansion working group, UH and other witnesses discussed the idea of exploring a Doctor of Veterinary Medicine program, but the chair said a community college is not the appropriate venue for a doctoral program. The committee recommended substantial HD1 changes removing Windward Community College from the title and shifting the effort to the UH system level, adding the UH president or designee and a Hilo campus representative to the working group; the amended resolution was adopted. The committee also heard SCR 193, calling for community colleges to identify bachelor’s degree and workforce pathways aligned with regional needs, and SCR 203, which sought exploration of an Alzheimer’s disease research center and federal funding requirements; both drew supportive comments and no opposition. The meeting recessed briefly for lack of quorum, then reconvened for decision-making and adopted the chair’s recommendations on the measures considered.
NH
New Hampshire 2025 Regular Session
Joint Legislative Performance Audit Oversight Committee (11/07/2025)
Transcript Highlights:
- audits on the 10-year list.
- audit supervisor.
- <00:30:53.120>
we've followup on all these audits we've followup on all these audits we've - Good work. aware of the previous audit. And I think aware of the previous audit.
- really looked at any of these audits. really looked at any of these audits.
Summary:
The committee first approved the minutes from its October 3 meeting unanimously. It then reviewed follow-up status on prior performance audits, beginning with the Department of Corrections’ sex offender treatment program. DOC said all audit items from the 2016 review were resolved except one related to tracking benchmarks, progress, and recidivism. Officials explained that a new offender management system, Chorus, was recently implemented but has had rollout problems affecting operations, including restitution checks, and that they hope the system will be stable enough within about six months to begin tracking the needed metrics. Members asked about treatment inside prison and after release; DOC described in-prison treatment, parole aftercare, probation and parole oversight, administrative restrictions, and reassessment if conditions are not met.
The committee next heard from OPLC on the Real Estate Commission audit. OPLC reported that all but one finding is substantially or fully resolved, with the remaining issue involving review of applicants’ adverse financial history and liabilities. The delay is tied to ongoing rulemaking, and OPLC said the commission is amending its criteria and integrating universal application procedures into board rules. The office estimated substantive completion by March 2027, with rule filing expected sooner. The committee then took up the Board of Pharmacy audit, where OPLC said most findings remain partially resolved because the board is in the middle of a major rule overhaul and a new licensing software project. Officials described a shift toward a compliance bureau and more routine, risk-informed inspections, rather than inspections driven only by complaints, and said updated manuals and forms will follow the new rules and technology.
Finally, the Legislative Budget Assistant reported on ongoing audits. For special education, staff said they are writing the report, have 25 completed observations, and have expanded to 70 identified observations, with a full draft expected in the first quarter of 2026 and a final report by summer 2026. For education freedom accounts, 40 observations have been identified, 15 finalized, and a draft is expected by midspring with a fiscal committee presentation in summer. For the Doorway program, the audit plan was finalized with DHHS help, financial activity was isolated, fieldwork is expected to finish by Thanksgiving, and a draft report is planned for January or February 2026, with a final report by March or April 2026. The committee discussed scheduling its next meeting for February 6 at 10 a.m. and emphasized the value of follow-up on older audits; the meeting adjourned after members agreed the follow-up process should continue.
AR
Transcript Highlights:
- committees and the full Legislative Joint Audit Committee this month.
- The committee filed three audit reports and deferred one audit report that were brought before it.
- Did y'all catch this before, or was it when the audit happened?
- Audit does a tremendous job of putting this stuff together.
- I want to give Audit credit. Their auditors are great to work with.
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.