Video & Transcript Research : 'auditable materials'
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TX
Transcript Highlights:
- There are two types of audits: the district vulnerability assessment and the intruder detection audit
- Regarding the intruder detection audit overview, TEA has conducted intruder detection audits for three
- years now, which equates to about 935 audits per month.
- to the intruder detection audit, which is a snapshot.
- They did an equity audit, and the equity audit... What does that mean? I'm going to tell you.
MN
Minnesota 2025-2026 Regular Session
Committee on State and Local Government - Part 1 - 03/27/26
State and Local Government
Transcript Highlights:
- We did hear this audit. Very, very troubling.
- We did hear this audit. Very, very troubling.
- in which you've participated materially in which you've participated materially in<01:21:26.960>
- that they're that they materially that they're that they materially awarded<01:21:53.080>
them - hear this audit. Very, very troubling. hear this audit. Very, very troubling.
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.
MN
Minnesota 2025-2026 Regular Session
Committee on Judiciary and Public Safety - Part 1 - 04/17/26
Judiciary and Public Safety
Transcript Highlights:
- of that data to an the bi-annual audit of that data to an annual<00:41:29.320>
audit annual audit - requires the audits. requires the audits.
- over material. over material.
- ,<02:36:46.640>
but what if it is Brady-Giglio material, but what if it is Brady-Giglio material - Um but if you didn't follow material?
ND
North Dakota 2026 1st Special Session
Higher Education Institutions Committee Apr 9th, 2026 at 08:30 am
Higher Education Institutions Committee
Transcript Highlights:
- Several different types of audits that are all done by the state auditor's office.
- So the 23-24 performance audit: no findings. The 21-22 performance audit: no findings.
- We have them go through structures, machines, materials, and circuits.
- I provided prior audit findings to our investigator.
- I've looked at the whole audit report from the PeopleSoft deployment.
KY
Kentucky 2025 Regular Session
Public Pension Oversight Board (4-28-25)
Transcript Highlights:
- <00:20:17.360>
You board materials on um the website. - You board materials on um the website.
- We don't have some of the final numbers audited on market value of assets.
- Uh so audited on market value of assets.
- know, we get those, uh, rebates audited know, we get those, uh, rebates audited to<01:05:04.559>
Keywords:
Meeting Start: 00:00:01
Attendance Roll Call: 00:01:26
Approval of Minutes: 00:02:27
Investment, Cash Flow, and Legislative Update:
Bo Cracraft – Judicial Form Retirement System: 00:03:12
Ryan Barrow – Kentucky Public Pensions Authority: 00:21:52
Beau Barnes – Teachers’ Retirement System: 00:34:31
Adjournment: 01:07:25, 958, all
Summary:
The meeting opened with the Pledge of Allegiance and prayer, followed by a roll call confirming a quorum and approval of the prior minutes. A special guest, Dave Eager, was welcomed before the committee moved to presentations from retirement system officials.
Bo Craycraft, executive director of the Judicial Form Retirement System, gave a quarterly update on investment performance, asset allocation, and cash flow. He said the plans had held up well amid market volatility, with fiscal year-to-date returns above benchmark and long-term returns remaining strong. He explained that the plans are targeted to a 70% equity/30% fixed-income allocation, that some cash is being held for cash-flow management, and that negative cash flow is expected because of funding and contribution levels. He also said Senate Bill 183, dealing with proxy voting and economic analysis for certain votes, was not expected to materially affect the plans because of their small number of holdings and Bear Trust’s long-term investment approach.
Ryan Barrow and Erin Surrod then presented for the Kentucky Pension Authority. They reported positive quarterly performance across the retirement and insurance funds, though results varied by period and remained tied to broader market conditions. They said recent asset-allocation changes had been completed and the funds were now within target ranges. On cash flow, they noted some plans remained negative or near zero, with one plan benefiting from a large appropriation. In the legislative update, they described House Bill 30 as codifying an exclusion from pension-spiking calculations for across-the-board raises, and Senate Bill 10 as increasing retiree health insurance subsidies and changing employee health insurance contribution rules for certain CERS members beginning in 2026. They also said Senate Bill 183 would likely have limited impact, though the agency would review voting policies and incorporate any required economic-analysis procedures.
NH
New Hampshire 2026 Regular Session
Senate Election Law and Municipal Affairs (03/31/2026)
Election Law and Municipal Affairs
Transcript Highlights:
- ability to uh to conduct audits. ability to uh to conduct audits.
- broad authority to randomly audit broad authority to randomly audit registered<01:42:22.480>
- being asked to authorize an audit being asked to authorize an audit program<01:42:39.760>
with - if the secretary of state in an audit if the secretary of state in an audit determines<01:46:03.760
- audits audits just<02:09:54.560>
to <02:09:54.719>make <02:09:54.960>sure <02:09
HI
Transcript Highlights:
- I have shared with the committee an NNC CPA audit.
- This audit has been done. OHA funded this audit.
- This audit has been done. OHA funded this audit.
- <00:56:13.680>
will accurate inventory in the um audit will accurate inventory in the um audit - including artifacts records and material including artifacts records and material remains<02:45:
Summary:
The committee heard testimony on HB 1233, relating to storm management systems, which would add safety and maintenance requirements for detention and retention ponds. Supporters, including Alison Schafers of the Ki Injury Prevention Coalition and Kristen Herstead of the Hawaii Lifeguard Association, said the measure is needed because poorly maintained ponds can become hidden drowning hazards, especially for children, and argued that fencing, signage, and life-saving equipment would have minimal cost. Schafers described the death of her daughter in a detention pond and said the bill reflects recommendations in the Hawaii Water Safety Plan. Members asked about whether the issue should be handled at the county level; testifiers responded that a statewide standard is needed, though counties would likely handle permitting. No vote was taken on the bill during the excerpted discussion.
The committee then heard HB 867, relating to recreational facilities, which would require accessible playgrounds. The Department of Land and Natural Resources said it submitted comments and that state parks do not generally have recreational facilities affected by the bill, while most such facilities are under county jurisdiction. The Hawaii State Council on Developmental Disabilities, the Disability Communication Access Board, and the Disability Rights Center all supported the bill’s intent but recommended changes, including replacing the term “special needs” with “accessible,” focusing the requirement on new and renovated playgrounds, and specifying wheelchair-accessible swings. Testifiers emphasized that accessible play spaces promote inclusion for children with disabilities and benefit all children. No final action or vote was reported.
The committee also took up HB 1358, relating to a public land trust working group. DLNR supported the measure and said it had provided written comments, while the Office of Hawaiian Affairs strongly supported the bill and described longstanding problems with incomplete land inventories, self-reported revenue data, and disputed public land trust payments. OHA said an audit it funded suggests the state owes more than current payments reflect, and other supporters said the bill is needed for transparency, accountability, and a complete inventory of public trust lands, including submerged lands. Committee questions focused on how the public land trust information system is maintained, who updates it, and how revenue reporting works; DLNR said the system is older, has limited dedicated IT staffing, and relies on agency self-reporting rather than independent verification. No vote or final committee action was announced in the excerpt.
AR
Transcript Highlights:
- We're going to call to order the Legislative Joint Audit Committee for Friday, February 13th.
- Staff reported to the committee the audit and special reports scheduled to be presented to the standing
- committees and the full Legislative Joint Audit Committee this month.
- retain the services of a licensed certified public accountant to conduct the OPR annual financial audit
- Thirty-one education audit reports were included on the committee's agenda for review.
Summary:
The Legislative Joint Audit Committee met on February 13, 2026, and first adopted the January 9, 2026 minutes. It then received and adopted reports from the Executive Committee, the Standing Committee on Counties and Municipalities, the Standing Committee on Education Institutions, the Standing Committee on State Agencies, and the Medicaid Subcommittee. Those reports covered audit follow-up items, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, state agency audit findings, and a Medicaid oversight presentation. Several reports were filed after discussion, and in multiple cases agencies or local officials were present to answer questions about repeat findings or compliance concerns.
Among the notable audit matters, the committee reviewed a Cleburne County library audit that found more than $80,000 in unauthorized or questionable disbursements, including purchases that appeared personal in nature and improper fuel expenses. The library director had been placed on leave, later charged with felony theft of property and abuse of office, and the matter was referred to the prosecuting attorney and Attorney General. The committee also heard a special report on the Charles W. Donaldson Scholars Academy at the University of Arkansas at Little Rock, which found scholarship ineligibility issues and numerous disbursement-processing exceptions, while noting that the program had ended in 2024 and remaining funds were returned to the school districts.
During the state agency report, Legislative Audit described findings at DHS, Parks, Heritage, and Tourism, Corrections, and Veterans Affairs, including improper benefit payments, a cashed warrant by someone other than the intended payee, missing receipts, unauthorized fuel card purchases, and payroll and overtime issues. The committee filed that report after agency representatives responded to questions. The meeting ended with the filing of the Cleburne County and Donaldson Scholars Academy reports, and the next committee meeting was announced for March 12-13, 2026.
WA
Washington 2025-2026 Regular Session
JLARC I-900 Subcommittee for SAO Performance Audits Jun 4th, 2025
JLARC I-900 Subcommittee for SAO Performance Audits
Transcript Highlights:
- Staff from the State Auditor's Office will give a presentation of their recent performance audit.
- The performance audit being discussed at this hearing was conducted...
- I was the lead auditor for this performance audit. I'd also like to thank...
- This audit found that OIC could help educate insurers about child support insurance intercepts.
- Our audit determined that OIC has some information that could be helpful to DCS.
Summary:
At the June 4, 2025 JLARC I-900 Subcommittee hearing, the State Auditor’s Office presented a performance audit on Washington’s child support insurance intercept law. The audit reviewed the mandatory reporting system for insurance claims tied to past-due child support, noting that collections increased after the law took effect in 2022, but that some eligible claims still are not being reported. Auditors said DCS learns about roughly 1 in 10 claims through other channels, and that insurers may miss reporting because they are unaware of the law, make administrative errors, or misunderstand the $500 threshold and timing requirements.
The audit recommended that the Office of the Insurance Commissioner help educate insurers by adding information to its website and sharing insurer contact contacts with DCS, and also recommended that the Legislature amend the law to create monitoring and enforcement authority. The auditor said neither DCS nor OIC currently has authority to monitor compliance or take action against noncompliant insurers, though other states use insurance regulators or market conduct exams for this purpose. Committee members asked about possible coordinated enforcement between DSHS and OIC, which the auditor said was beyond the scope of the audit but could be considered by the Legislature.
An OIC representative said the commissioner is willing to help educate insurers, post information on the OIC website, and share contact information with DSHS, and that the agency is open to further discussion. No public testimony was offered, and no votes or formal committee actions were taken at the hearing.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Election Laws Jun 21st, 2026 at 01:00 pm
Joint Committee on Election Laws
Transcript Highlights:
- of a statewide audit.
- Now and under any conceivable audit, just because there were so many votes to audit.
- And under any conceivable audit, just because there were so many votes to audit.
- I can say with regard to risk-limiting audits that they're designed such that if you find a material
- A successful audit, I've said, is an audit that election officials can perform.
Summary:
The Committee on Election Laws held a hearing on election security bills, focusing first on S. 517 and H. 876, which would strengthen Massachusetts’ post-election audit process. Testimony from the Brennan Center, Common Cause Massachusetts, Verified Voting, and the League of Women Voters supported expanding audits to include all ballot types, increasing audit frequency from every four years to every two years, requiring statewide audit reports to be posted within 30 days and kept online for six years, and allowing municipalities to conduct audits under state standards. Witnesses also praised the bill’s creation of a work group to study risk-limiting audits and other improvements, emphasizing public confidence, transparency, and the ability of audits to detect errors or deter fraud.
Committee members asked detailed questions about how Massachusetts compares with other states, how risk-limiting audits differ from current tabulation audits, how audits are selected and expanded if discrepancies appear, and what the costs and mechanics of different audit methods would be. Witnesses explained that current audits are typically random, hand-count-based checks of selected contests and batches of ballots, that risk-limiting audits use statistical sampling and can escalate to a full recount if needed, and that Massachusetts’ local-control structure makes a collaborative work group useful. They also noted that audits generally confirm results but can uncover errors that do not change outcomes, and occasionally more serious problems.
The committee then heard testimony on H. 832, which would authorize the Secretary of the Commonwealth to take emergency actions affecting elections during declared emergencies. Supporters said the bill would create a clear statutory process for rescheduling or adjusting elections during severe weather or other crises, including allowing emergency absentee ballot accommodations for civilian responders, and would reduce the need for court intervention. No votes were taken on the bills during the hearing, and the meeting ended with adjournment after no additional testimony was offered.
AZ
Transcript Highlights:
- Lastly, requires the ADG to submit a statement that indicates the number of independent audit results
- That will help us maintain transparency while also protecting confidential audit materials, incorporating
- So with the live video piece that we have here, sometimes there is material that is sensitive.
- So actually, most websites are ...is material harmful to minors. What does substantial mean?
- So with the live video piece that we have here, sometimes there is material that is sensitive.
Bills:
SB1206, SB1254, SB1290, SB1421, SB1432, SB1515, SB1563, SB1641, SB1649, SB1670, SB1671, SB1747
Keywords:
storm damage, catastrophic storm, hail damage, wind damage, roof repair, roof replacement, post-storm repairs, insurance claim, property and casualty insurance, adjuster, public adjuster, contractor licensing, homeowner protections, deductible waiver, insurance fraud prevention, storm chaser, residential construction contract, workers' compensation, joint check, claim solicitation
Summary:
The Commerce Committee heard and acted on a long series of bills, with several strike-everything amendments. SB 1421, dealing with restrictions on financial institutions, check cashers, and remittances involving undocumented immigrants, drew strong opposition on constitutional and economic grounds and support from the sponsor as a sovereignty measure; the committee rejected a Villegas affordable-housing striker and gave the bill a due pass recommendation. SB 1254, a continuation/cleanup bill for the Industrial Commission of Arizona and its divisions, was explained as mostly renaming and administrative changes and passed unanimously after adopting the chairman’s striker. SB 1515 created a Public Safety Parity Fund for DPS and corrections retention bonuses funded by investment earnings from the Budget Stabilization Fund; law enforcement witnesses supported it as a needed retention tool, while some members objected to using rainy-day fund interest, and it passed on a split vote. SB 1206 updated homeowner protection rules for adjusters and contractors after disasters, limiting certain conduct during loss events and emergency responses, and passed unanimously after amendment.
The committee also approved SB 1563, which continues the Barbering and Cosmetology Board and lowers some fee caps, after testimony that the board protects public health and sanitation. SB 1649 established a Digital Assets Strategic Reserve Fund; a Ripple Labs witness discussed self-custody options for unclaimed crypto, while an Aguilar striker would have required reporting on employers whose workers receive public assistance, but that amendment failed and the underlying bill passed. SB 1290, originally about HOA closed meetings, became a major debate over transparency versus privacy; opponents warned the Carter striker would force disclosure of sensitive member and employee matters, supporters argued HOAs should not take secret action, and the committee adopted both the Aguilar consumer-protection striker and the Carter HOA transparency striker before passing the bill. SB 1670, preempting local contractor licensing and allowing certain journeyman licenses, was amended with a Villegas striker aimed at landlord algorithmic pricing and passed unanimously.
The committee continued the Arizona Department of Gaming, Racing, and Boxing/MMA commissions in SB 1671, with the chairman’s amendment narrowing reporting requirements and adding aggregate complaint reporting; the department said it had worked with auditors and supported the bill, which passed. The meeting then moved into SB 1747, beginning discussion of social media application requirements for developers and covered companies, including age verification and parental consent, but the transcript cuts off before further testimony or action on that bill.
CA
California 2025-2026 Regular Session
Joint Hearing Joint Legislative Audit and Assembly Business and Professions Committee Feb 17th, 2026
Transcript Highlights:
- It's a Joint Legislative Audit Committee. So the Assembly was ready to go.
- by an audit request by Assemblymember Irwin.
- With that, I have John Lewis, the audit principal, with me, who managed the audit, and we'd both be happy
- You bring me joy with your audits, truly.
- I provided some materials for your reference.
Summary:
The Joint Legislative Audit Committee heard an audit on the Department of Cannabis Control’s oversight of cannabis packaging and labeling, focused on whether products attractive to children are being kept out of the legal market. The auditor said the department’s rules are often vague or subjective, leading to inconsistent enforcement, and that the state relies heavily on licensees to self-police because there is no upfront review before products reach the market. The audit cited examples involving cartoon-like images, bright colors, flavor references, candy-like imagery, strain names, and beverage packaging, and recommended clearer statutory standards, possible pre-approval of packaging, better enforcement tools, and stronger tracking of repeat violators.
Assemblymembers and senators largely agreed that child safety is the priority, but differed on the best policy response. Some members argued for clearer legislative limits and even plain packaging, saying products like root beer, cherry pie, and cereal-like designs are plainly appealing to children. Department officials said they had already begun reforms, including a centralized label-review team, a rubric, improved databases, and more attention to repeat violations, while also emphasizing that the illicit and intoxicating hemp markets are major sources of youth exposure and that resource constraints limit inspections. They said they are open to working with the Legislature on more specific standards and additional funding.
Public witnesses split between public health and industry perspectives. A pediatrician and public health advocate urged stronger restrictions, including plain packaging, limits on flavors and potency, and a pre-market review system, arguing that vague rules have failed children. Industry representatives said they support youth protections but want bright-line, objective standards so compliant businesses can know what is allowed; they argued that most youth-targeted packaging is in the illicit market and that the legal market needs clearer rules rather than broader bans. No formal vote or committee action was taken during the hearing.
WY
Wyoming 2026 Regular Session
Senate Floor Session-Day 18, March 3, 2026-AM
Wyoming Senate Floor Meeting
Transcript Highlights:
- So this is simply where um AI material.
- So, I of the management audit committee.
- co-chairman of the management audit co-chairman of the management audit committee, committee, committee
- committee and it was absurd. audit committee and it was absurd.
- And maybe we need to audit committee.
WV
West Virginia 2026 Regular Session
Senate in Session Mar 10th, 2026 at 11:05 am
West Virginia Senate Floor Meeting
Transcript Highlights:
- and other manuals, training materials, guidelines, thresholds, and procedures.
- materials, guidelines, thresholds, and procedures.
- and other manuals, training materials, guidelines, thresholds, and procedures, and reports the same
- materials, guidelines, thresholds, and procedures.
- Those seeking access to the material.
Summary:
The Senate opened with prayer, the Pledge of Allegiance, journal approval, and numerous guest introductions, including students, coaches, visitors from West Virginia universities, and representatives of Hunger Free West Virginia and Mountaineer Food Bank. The chamber also recognized Hunger Free West Virginia Day and heard remarks highlighting food insecurity efforts and a company working on pharmaceutical manufacturing and sickle-cell treatments. Senate Resolution 60 honoring Hunger Free West Virginia Day was adopted, while Senate Resolution 61 urging reversal of Obergefell was held over and Senate Concurrent Resolution 7 on the Southern West Virginia water crisis was referred to the Rules Committee.
The Senate concurred in House amendments and passed several measures, including Senate Bill 467 on enforcement of Purple Heart parking spaces and Senate Bill 712 on cattle guards on certain public roads, with both made effective from passage. The body also passed Senate Bill 844, a supplemental appropriation to the Department of Human Services, and Senate Bill 87, a supplemental appropriation to the Department of Commerce, both with immediate effectiveness. In addition, the Senate advanced a large number of House bills and committee substitutes on first or second reading, including measures on government organization, judiciary, transportation, workforce, and health-related topics.
On third reading, the Senate passed a series of bills covering a wide range of policy areas. These included the Blue Envelope Program for drivers with autism, dementia, or developmental disabilities; coverage for scalp cooling systems during chemotherapy; expanded sex-offender registration for certain offenses; child welfare clothing allowances; school personnel misconduct reporting; age verification for online sexual content; free Gold Star license plates for parents; sanitarian training and licensure changes; sheriff hiring authority; organ donor registration through voter registration; a Cold Case Task Force; abandoned vehicle title procedures; continuing education in nutrition for physicians; special plate rules; gift card fraud crimes; protections for athletic officials; school personnel reassignment rules; Homeland Security administrative updates; pharmacy benefit manager regulation; the VAPE Safety Act after a strike-and-insert amendment; parole supervision fee increases; partial service credit for disabled troopers; state property valuation reporting changes; and quarterly Hope Scholarship payments. Most of these bills passed overwhelmingly, often 34-0, with a few narrower votes such as the organ donor bill passing 30-4 and the school personnel movement bill passing 33-1.
WY
Transcript Highlights:
- Vaughn, is that available to the public via the website and the meeting materials?
- Okay, so right now we're going through your introductory materials. Is that correct?
- It was also provided to the Management and Audit Committee.
- It was to provide a draft of exactly what was requested in the program material, a program outlook material
- It may review the applications and materials provided.
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 3/5/26
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- I know there's a lot of material. We're going to keep it moving.
- So, and that was just a random audit, right?
- So I think when we look at when audit.
- He said the 22 percent figure is based on audits, and that if OLA did an audit in 2026, it may go up.
- <01:17:44.120>
data is um unemployment insurance audit data is um unemployment insurance audit
Summary:
The Workforce, Labor, and Economic Development Finance and Policy Committee met to discuss worker misclassification, beginning with approval of the March 4, 2026 minutes and a note that a late-posted bill would not be heard at this time. Chair Pinto opened the hearing by framing misclassification as timely and invited Lea Takapu of the Attorney General’s office to explain the issue. Takapu described misclassification as labeling workers as independent contractors when they are really employees, which can deprive workers of minimum wage, overtime, unemployment insurance, workers’ compensation, and other protections while also reducing tax revenue. She said the Attorney General’s office and the MEAP partnership have been working on the issue and cited estimates that Minnesota workers lose billions annually and the state loses hundreds of millions to over a billion dollars in revenue, while noting that legitimate independent contracting is not the target.
Members questioned how the committee could rely on estimates when the exact number of misclassified workers is unknown. Takapu responded that the figures were based on studies and complaint data, and that underground or undocumented work makes exact counts difficult. Chair Pinto noted the numbers were estimates and referenced a 2024 Legislative Auditor finding that Minnesota lacked an adequate, coordinated approach to proper worker classification, while saying progress had been made since then.
Several industry witnesses then testified in support of stronger enforcement. Kevin Pranis of LiUNA said misclassification remains rampant in parts of construction, especially drywall, stucco, thin stone, and broadband installation, and argued it is tax, unemployment insurance, and workers’ compensation fraud that harms law-abiding contractors and taxpayers. Matt Wollers of Braxton and Sons said his company loses bids to competitors that misclassify workers, creating a labor-cost advantage of 30% or more, and asked for meaningful enforcement rather than new legislation, including regular unannounced jobsite visits. Jesse Madison of Purple Tally Productions said misclassification is anti-competition and described examples from live events and entertainment, urging front-end checks on workers’ compensation, unemployment coverage, and W-2 versus 1099 status before work begins. The next testifier, Ben Ballou of the Minnesota Nurses Association, began his remarks as the transcript ended.
MN
Minnesota 2025-2026 Regular Session
Legislative Audit Commission 11/4/25
Minnesota House Floor Meeting
Transcript Highlights:
- So this is our standard performance audit, a full scope audit of a constitutional office.
- Each time we audit a constitutional office, we do what we call a full scope audit.
- who oversaw this audit, audit director who oversaw this audit, Heather<00:02:30.480>
Rodriguez, - include that within that audit. Um and include that within that audit.
- In fact, the audit is worse than some agency audits that have been seen.
Summary:
The committee heard a presentation from the legislative auditor on a performance audit of the governor’s office and lieutenant governor’s office covering July 1, 2022 through December 31, 2024. The audit reviewed receipts, inventory, payroll, and non-payroll expenditures and found 12 findings, concluding the office generally did not comply with the criteria tested because of internal control deficiencies. The auditor said four of five prior findings that remained relevant were not fully resolved, and that the problems were widespread across financial operations, creating opportunities for waste and fraud, though no evidence of wrongdoing or misuse of funds was found.
The main findings involved weak segregation of duties, late vendor payments, inaccurate reimbursements and vendor payments, missing documentation, and poor receipt management. Auditors said one employee handled purchasing, receiving, payment processing, and inventory functions without adequate oversight; vendors were often paid late, resulting in more than $1,000 in late/reactivation fees; reimbursements and some state airplane payments contained errors; and many vendor payments, reimbursements, and purchasing card transactions lacked required support. The office also failed to collect about $12,000 for events at the governor’s residence, did not fully process several deposits, and lacked documentation for some billed or deposited amounts.
Members reacted strongly to the repeated control failures and the lack of documentation, with several saying the issues were pervasive and concerning even if the dollar amounts were not large. Questions focused on whether the problems reflected different treatment of vendors versus employee expenses, whether restitution was being sought, and whether legislation was needed. The auditor responded that the state already has the necessary policies and procedures, and that the issue is implementation and oversight by the governor’s office, not new legislation. The auditor also said the governor’s office had been receptive and had begun taking steps to address the findings.
HI
Hawaii 2025 Regular Session
EDN Public Hearing - Thu Apr 10, 2025 @ 2:00 PM HST
Transcript Highlights:
- So, we will be currently doing a live route audit in the next couple weeks with our contractors, where
- <00:18:04.559>
uh currently doing um a live route audit uh currently doing um a live route - audit uh in<00:18:04.799>
the <00:18:04.960>next <00:18:05.200>couple <00:18:05.440 - Uh, as of my knowledge, we haven't really done a full audit. So, this is something new.
- and supply costs, logistical material and supply costs, logistical and<00:27:22.320>
distribution
Summary:
The Committee on Education heard three resolutions. STR 53 SD1 sought to have the Legislative Reference Bureau work with the Hawaii State Public Library System to identify rural and underserved communities needing better telecommunications access so residents can participate in the legislative process. Testimony from the Hawaii State Council on Developmental Disabilities supported the measure, emphasizing that many advocates cannot always travel to the Capitol and need better access. STR 117 SD1 urged the Department of Education to work with the Department of Transportation Safe Routes to School Advisory Committee and the County of Hawaii to inventory bus stops on Hawaii Island used by students and develop safety improvements; DOE described an upcoming live route audit, noted the large number of routes and stops on the Big Island, and said some stops are on private roads. The Department of Transportation, Hawaii County Council, the mayor’s office, and others supported the measure, and members discussed whether the effort could eventually expand statewide.
STR 134 asked the Department of Education to provide a detailed report on the true cost of producing school meals to improve transparency and avoid unnecessary price increases. DOE said it already tracks food, labor, benefits, supplies, equipment, and other costs to calculate per-meal costs, but does not currently include transportation costs in the same way; it stated its breakfast cost was $5.80 and lunch cost was $8.66. Support testimony came from the Hawaii Public Health Institute, Hawaii Appleseed, the Hawaii Children’s Action Network, the Hawaii Hunger Action Network, and others, who said clearer cost information is especially important amid funding uncertainty.
In decision making, the committee amended and passed STR 53 SD1, reverting it to the original draft by replacing the Legislative Reference Bureau with the Controller and adding coordination with the Office of Planning and Sustainable Development and the Hawaii Broadband and Digital Equity Office, while removing references tied to the LRB and the public access room outreach clause. The committee also amended and passed STR 117 SD1, shifting the lead role to the Safe Routes to School Advisory Committee and adding a request for the County of Hawaii to consider funding the effort. STR 134 was passed unamended. Representative Souza was excused for the votes.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Telecommunications, Utilities and Energy Jun 21st, 2026 at 01:00 pm
Joint Committee on Telecommunications, Utilities and Energy
Transcript Highlights:
- So the current Mass Save program audits are not comprehensive.
- This act prioritizes energy audits in schools in environmental justice communities and also prioritizes
- And one more thing about those people who are talking about comprehensive housing or home audits.
- The first was about eight years ago, when we had a Mass Save energy audit on our building, which has
- The Mass Save audit identified that we had a very inefficient heating system that was putting a large
Summary:
The committee hearing focused on a broad set of energy efficiency, building decarbonization, school modernization, and lighting bills. Testimony generally came from municipal leaders, labor unions, environmental groups, and advocates who supported measures such as H. 3529/S. 2294 on building energy and decarbonization, H. 3577/S. 2286 on a zero-carbon renovation fund, H. 3476/S. 2275 on healthy and sustainable schools, H. 3565 on Mass Save zero-carbon assessments, H. 3477 on clean lighting and appliance efficiency standards, and the Dark Sky bills on outdoor lighting. Supporters argued these bills would cut emissions, lower utility bills, improve indoor air quality and school conditions, and direct resources to environmental justice, gateway, and low-income communities.
Witnesses emphasized that Massachusetts’ older building stock and school facilities need major upgrades, and that state funding and financing tools are needed to close gaps left by declining federal support. Mayors, labor leaders, and environmental advocates said the proposals would create local jobs, expand apprenticeships, and help municipalities and schools undertake retrofits, ventilation improvements, heat pump installations, and other decarbonization work. Several speakers also defended Mass Save as highly cost-effective while urging new funding sources beyond ratepayer bills for larger-scale building upgrades. One representative asked about the difference between current Mass Save audits and proposed zero-carbon assessments, and the sponsor explained the new assessments would include heat pumps, solar, storage, wiring upgrades, and rate-structure guidance.
There was also testimony on the Dark Sky bill, with astronomers and museum representatives arguing that better-shielded, downward-facing lighting would reduce energy waste, protect wildlife and human health, and preserve night skies without compromising safety. Committee members raised concerns about pedestrian safety and whether education might be enough instead of legislation; supporters responded that the bill follows established lighting standards and targets only unnecessary glare and skyward light. On the school bill, an open-shop contractor group opposed the measure, arguing its PLA and apprenticeship requirements would restrict bidding and reduce competition, while labor organizations strongly supported the workforce standards and prevailing wage provisions.
No votes were taken during the hearing. The committee heard extensive testimony and several members asked clarifying questions, but the transcript does not show any final action or disposition on the bills.