Transcript Highlights:

• state additional state funds if the local government has been subject to a legislative committee’s audit
• If the local government has been subject to the legislative audit committee’s audit within one year after
• This amendment is technical and simply moves the audit language to the appropriate section of statute
• This amendment is technical and simply moves the audit language to the appropriate section of statute
• And finally, the bill provides DFS with the authority to audit or examine stable coin issuers to verify

Bills: S0314, S0530, S0576, S0800, S0990, S1078, S1440, S1568, S1588, S1614

Keywords: payment stablecoin, financial regulation, anti-money laundering, state oversight, digital currency, financial services, Florida lottery, state lottery, lottery tickets, lottery retailer, Department of the Lottery, Division of Security, ball machine, lottery vending machine, instant tickets, online lottery tickets, major procurement, vendor disclosure, performance bond, retailer bond

Summary: The committee heard and advanced several bills related to engineering regulation, cybersecurity, financial services, and state administration. CS/SB 800 would increase penalties for repeated unlicensed engineering practice and create an engineering student loan assistance program funded by licensure fees and fines; it was reported favorably after questions about whether it would reimburse victims of unlicensed practitioners, with the sponsor noting it would not and that affected individuals would need to pursue complaints and private legal action. CS/SB 576 created a local government cybersecurity protection program administered by Florida Digital Service, with state purchasing of cybersecurity services and priority for fiscally constrained counties; it received support from local government and industry groups and was reported favorably. CS/SB 1078 set transition requirements for gubernatorial administrations, including liaisons, briefing books, office space, IT access, and controlled access to agency records under a memorandum of understanding, and it also passed favorably. The committee also approved CS/SB 314, which creates a regulatory framework for payment stablecoin issuers in Florida, and CS/SB 530, which updates lottery operations, security, retailer rules, and bonding requirements. CS/SB 1614, after adoption of a technical substitute amendment, would limit local governments’ eligibility for certain state funding if they have excess funds, have recently been audited by the legislative audit committee, or fail to affirm expenditure of prior funds; the sponsor said it would give the Joint Legislative Auditing Committee more enforcement leverage, and the bill was reported favorably. CS/SB 990 authorizes protective cell captive insurance companies to expand insurance market capacity and potentially lower premiums, while CS/SB 1588 is a step toward implementing last session’s gold and silver legal tender law; both were reported favorably. Additional bills passed included CS/SB 1440, which adds cybersecurity-related exemptions and reporting provisions for financial institutions, loan originators, and money service businesses, and CS/SB 1568, which creates a Florida Stable Coin Pilot Program allowing DFS fees to be paid with approved stablecoins. The stablecoin bill was amended to add guardrails, including fee limits, website notice requirements, and restrictions if no approved issuers are available. The committee also received a brief budget overview highlighting major funding items such as Florida Forever, Everglades restoration, water quality, Farmers Feeding Florida, citrus recovery, school lunches, state parks, and law enforcement and staffing items, and members later recorded additional votes before the committee adjourned.

Transcript Highlights:

• <01:11:06.440> set were struggling to do the audit set were struggling to do the audit set
• Typically, they do have language to set aside the 1% for the audit set-aside, or the 0.1% for the audit
• Typically, they do have language to set aside the 1% for the audit set-aside, or the 0.1% for the audit
• audit uh audit set be a line that says audit uh audit set aside<01:24:45.280> when<01:24:45.400
• audit audit done<01:25:13.000> right<01:25:13.520> not<01:25:13.760> that<01:25

Keywords: 928, house, all

Summary: The committee took up House Bill 2 provisions affecting the New Hampshire Retirement System, focusing on Group 2/Tier B retirement changes in pages 25 through 39 of the bill. NHRS Executive Director Jan Goodwin and deputy chief counsel Mark Kavanaugh explained that the 2025 bill is largely similar to prior versions and to HB 727, with the main difference being that the 2025 version does not include the earlier increase in the maximum benefit. They also said the fiscal note for HB 2 is based on earlier actuarial work and that an updated valuation was expected later in the week. A major topic was whether the bill accidentally removed an anti-spiking or special-duty compensation limit. NHRS said the omission appears to be a scrivener’s error caused by moving language between Group 1 and Group 2 definitions, and they planned to flag it in the fiscal note. Members also reviewed the bill’s intent to restore Tier B members to pre-2011 benefit rules, including changes to earnable compensation, average final compensation, and the comp-over-base rule. Some members questioned whether restoring those older rules was appropriate, arguing the 2011 changes were meant to curb pension spiking and that undoing them could be problematic. The committee also discussed the bill’s cost and funding assumptions. NHRS said the 2025 bill would reduce unfunded actuarial liability by about $98.2 million and would have a more favorable effect than the 2023 version, while employer contribution impacts would remain relatively small. Members noted the bill assumes annual appropriations of $27.5 million for 10 years, but House Bill 1 currently provides only $5 million in the first year, and NHRS had not yet analyzed the effect of that shortfall. No votes were taken in the portion provided; the discussion was informational and focused on clarifying the bill’s language, intent, and fiscal impact.

Transcript Highlights:

• <00:30:16.480> the managing contracts, auditing the managing contracts, auditing the contracts
• Have you done any research or auditing of provider fraud?
• Have you done any research or auditing Have you done any research or auditing of<00:40:44.640>
• It requires audits to be completed within 180 calendar days and that notice of the audit finding be given
• We fully support audits to prevent waste, fraud, and abuse.

Keywords: 958, all

Summary: The committee first approved the minutes and then approved an agency amendment to a health and family services regulation. The amendment reversed a prior change so that neonatal ICU beds would remain subject to regular review rather than nonsubstantive review. The remaining administrative regulations were then reviewed without objection. The main presentation was from State Auditor Allison Ball on a report finding $836 million in concurrent Medicaid capitation payments from 2019 through 2022, involving individuals enrolled in Kentucky and at least one other state. Ball said Kentucky relied on the PARIS system, which has limitations because it is updated quarterly and depends on voluntary state participation, while a better federal data source, T-MSIS, was not fully available to the state. She said the audit found weak internal controls, siloed processes, outdated guidance, and a low-priority attitude toward residency checks, all of which contributed to missed alerts and improper payments. She also said the report identified additional problems, including payments made after beneficiaries died and cases involving multiple states paying for the same person. Ball recommended better access to federal data, stronger MCO contract provisions, and more active oversight by the Department for Medicaid Services and managed care organizations. She said the contracts reviewed did not provide a clear way to recoup the improper payments, though she and her counsel suggested possible equitable legal theories might be explored. Members expressed concern about the scale of the waste and the lack of contract enforcement, and asked whether any money could be recovered. Ball said the audit did not identify a clear contractual path to recoup the funds.

Transcript Highlights:

• and charging the future candidates for audit and the scope of those audits.
• Do they have prior audit leadership? Do they have prior audit findings?
• And sometimes providers self-audit. Sometimes we direct them to self-audit.
• sometimes providers self audit. sometimes providers self audit.
• Sometimes we direct them to self audit. Sometimes we direct them to self audit.

Keywords: 1189, house, all

Summary: The committee chair opened by explaining that the committee has expanded from a traditional audit-follow-up role into an oversight role focused on whether audit recommendations are implemented and whether controls are in place to detect fraud. He said the committee was concerned about fraud uncovered in social service programs in other states and wanted to understand New Hampshire’s safeguards, especially around major contracts and program performance. Charles Buchanan, director of the New Hampshire Medicaid Fraud Control Unit, and investigator Tim Brackett described the unit’s structure and mission. Buchanan said the unit, housed in the Attorney General’s Criminal Justice Bureau, investigates and prosecutes fraud by health care providers serving Medicaid beneficiaries, as well as abuse, neglect, and financial exploitation of residents in health care facilities. He outlined common Medicaid fraud schemes such as billing for services not rendered, upcoding, using unqualified staff, drug substitution, kickbacks, supplemental charges, and inflated customary charges. He also described resident abuse/neglect and drug diversion in hospitals, nursing homes, and assisted living settings. Brackett said his role is financial investigator/auditor and noted the unit is grant-funded and must include a prosecutor, investigator, and auditor. The witnesses then explained how cases reach the unit and how they are handled. Most referrals come from the state Department of Health and Human Services’ program integrity unit and from managed care organizations’ special investigations units, which look for fraud, waste, and abuse and refer credible allegations. Other sources include qui tam whistleblower actions, the national Medicaid Fraud Control Units association, citizen complaints, provider referrals, adult protective services law-enforcement referrals, local law enforcement, and federal agencies. Once a referral is received, the unit can accept or deny it; accepted matters may be investigated criminally or civilly, while nonviable matters can be referred back to HHS or other agencies for administrative action, including repayment demands and reimbursement offsets. No votes or formal committee actions were taken in the portion provided.

Transcript Highlights:

• You know, I think an audit of that would help.
• Audit in Chapter 127.
• For elections subject to a risk-limiting audit, the post-election election hand count audit may begin
• in independent audit. independent audit board of some sort rather than having the election office doing
• We audit after every election.

Bills: SB16, SB76, SB310, SB311, SB396, SB505, SB827, SB964, SB1209, SB1210, SB1386, SB1470, SB2035, SJR37, SB 16

Keywords: voter registration, proof of citizenship, Election Code, criminal offenses, limited federal ballot, transportation, infrastructure, funding, public safety, state regulation, election, polling places, voter access, state oversight, electronic voting, voting, polling place, elections, countywide program, election integrity

Transcript Highlights:

• So we felt that auditing them in three months there would be nothing to audit, other than an exercise
• Most of these revisions relate to the following issues that were raised in the audit report.
• that, I mean the law has been written this way for a long time, and they've been through multiple audits
• and reviews by... ...multiple audits and reviews by the sunset committee.
• Their audit was not where we wanted it to be, and so the sunset committee has taken a... position where

Bills: HB159, HB110, HB114, HB115, HB116, HB123, HB125

Keywords: U.S. Space and Rocket Center, Alabama Space Science Exhibit Commission, public facilities, space exploration, education programs, bond issuance, Governor involvement, pharmacy, pharmacist licensure, Alabama State Board of Pharmacy, renewal fees, continuing education, disciplinary actions, sessions, 2025-R, 1, 219

Transcript Highlights:

• the audit be conducted in person. ...not change the audit requirement or any reporting obligations,
• just the requirement that the audit be conducted in person.
• This can lead to audit abuses like the one we experience all too often.
• So let's move to the audit piece. Generally, I'm with these guys.
• So let's move to the audit piece. Generally, I'm with these guys.

Bills: SB331, SB883, SB926, SB1137, SB1138, SB1144, SB1151, SB1236, SB1270, SB1522, SB1869, SB2207, SB2422

Keywords: healthcare, cost disclosure, transparency, administrative penalties, health facility compliance, COVID-19, off-label use, prescription drugs, patient access, medical standards, insurance, physician ranking, incentives, fiduciary duty, health plan issuers, SB 1137, group home, assisted living, residential care, board and care

Summary: The committee heard testimony on Senate Bill 883, which would protect physicians’ ability to prescribe off-label medications and treatments, framed by the author as a “Right to Treat” measure tied to COVID-19 care. Supporters, including physicians and patient-choice advocates, said the bill would safeguard the doctor-patient relationship and prevent interference by boards, pharmacies, or hospitals. Several witnesses described using hydroxychloroquine, ivermectin, budesonide, antibiotics, steroids, and monoclonal antibodies during the pandemic, and said they faced complaints, board scrutiny, or pharmacy refusals for those prescriptions. The bill was left pending after public testimony closed. The committee then took up Senate Bill 331, which would extend hospital price-transparency requirements to additional health care facilities such as freestanding ERs, urgent care and retail clinics, ambulatory surgical centers, outpatient clinics, and birthing centers. Proponents argued that broader disclosure of prices for shoppable services would help consumers compare costs and reduce surprise billing, while opponents from ambulatory surgery centers said the bill would impose costly compliance burdens on small providers and that insurers or the state already have much of the needed data. The bill was also left pending. Senate Bill 2422 would expunge Texas Medical Board records and impose reparations for disciplinary actions tied to COVID-era treatment decisions, including references to ivermectin, hydroxychloroquine, budesonide, and masks. The author and supporters argued that doctors were unfairly targeted for trying to save patients and should be made whole; the Texas Medical Board representative said most pandemic complaints were dismissed, that actions generally involved broader issues such as privileges, documentation, or informed consent, and that no physician was disciplined solely for prescribing off-label COVID medications. The bill was left pending. Finally, the committee heard Senate Bill 2207, which would loosen Texas Medical Board rules on physicians advertising themselves as board certified, especially by reducing barriers tied to maintenance of certification requirements. Supporters said the current rule is overly restrictive, inconsistent, and costly, and that it drives physicians out of practice; they also said Texas is one of only a few states with such a rule. Witnesses described hospitals using the rule against physicians and said the change would improve transparency and competition. The bill remained pending after testimony.

Transcript Highlights:

• They all have audits, right, but There was an FBI investigation.
• And so an audit is only a fair audit if the information is there.
• . audit goes to the federal government.
• Um, all of those audits are available to the public.
• We get audited at least annually.

Bills: HB 2510, HB 3589, HB 4611, HB 4655, HB 4665, HB 4666, HB 4670, HB 4700, HB 4730, HB 4798, HB 4838, HB 5136, HB 5243, HB 5302, HB 5539

Keywords: assisted living, healthcare, licensing, criminal offense, personal assistance, group home, regulation, health and safety, inspections, resident care, criminal background checks, adoption, parental rights, registry, vital statistics, disclosure, counseling, foster care, independent living, financial literacy

Transcript Highlights:

• Audits are prolonging audits indefinitely, which delays the release of retainage already earned by general
• This bill simply prevents audits from stretching out indefinitely.
• These audits often stretch on for months.
• But no audit should delay final payment indefinitely.
• That is going on indefinitely using the power of an audit.

Bills: HB2963, HB3005, HB3287, HB3288, HB3289, HB3290, HB3344, HB3712, HB3862, HB3874, HB4196, HB4308, HB4901, HB4984

Keywords: digital equipment, repair rights, manufacturers, maintenance, consumer rights, construction contracts, payment regulations, public works, dispute resolution, audit procedures, construction, trust funds, mechanic's lien, contractor, subcontractor, residential properties, disputes, payment obligations, accountability, payment disputes

Transcript Highlights:

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

Keywords: 987, senate, all

Transcript Highlights:

• And then they receive an audit from the Auditor General's Office: a financial audit and an operational
• from the alter general's office financial audit and an operational audit make sure they're in On our
• We have our fiscal audit, and we have an operational audit.
• We have our fiscal audit, and we have an operational audit.
• The state auditor looks at it with the operational audit, and they look at it with the financial audit

Summary: The Higher Education Budget Subcommittee met to hear an overview of State University System finances from the Board of Governors and detailed budget presentations from Florida State University, the University of Central Florida, and the University of North Florida. The witnesses explained how university budgets are organized into fund categories such as education and general, contracts and grants, auxiliaries, local/designated funds, capital projects, and component units such as direct support organizations. They also described carry forward funds, the statutory reserve and spending-plan requirements, the PICO/HECO capital outlay process, and how universities use investment accounts, audits, and board oversight to manage restricted and unspent funds. The universities emphasized that most operating dollars are restricted to specific uses and that state support helps keep tuition low. Members asked about differences in funding levels among institutions, especially why FSU receives more funding than UCF despite lower enrollment. Officials said preeminence funding, performance funding, and special legislative appropriations explain much of the difference, and the Board of Governors noted that Florida now has four preeminent universities, with UCF nearing that status. Questions also focused on what happens to unspent carry forward money, how it is invested, and whether the Board of Governors or Legislature can require funds to be returned; officials said the money is invested conservatively, subject to board and audit oversight, and can roll forward under a detailed spending plan, though the Legislature can change funding levels. The committee also discussed capital projects, with members asking about delays, inflation, and whether more projects should be phased or funded faster; witnesses said PICO funds remain with the state until needed and are reimbursed as construction proceeds. A substantial portion of the discussion covered athletics, research, student fees, and endowments. The universities said athletics is generally expected to be self-supporting, though limited use of auxiliary or carry forward funds may be allowed for projects benefiting the broader student body. They also described the financial pressures from name, image, and likeness changes and new NCAA-related costs, and said institutions are planning for those changes now. On research, the universities explained sponsored research funding, indirect cost recovery, compliance obligations, and tech transfer, but did not provide specific commercialization revenue figures and said they would follow up. Members also asked about student fee increases, student input, counseling and wellness funding, and how housing costs affect affordability; the universities said student committees and boards review fees, and aid packaging is intended to keep student debt low. Endowments were described as being held in separate foundations/DSOs with independent investment committees and used mainly for scholarships, faculty support, and research.

Transcript Highlights:

• Uh, we passed a bill to do an audit.
• Uh, that audit was done, came back, and um, working with the Administrative Office of Courts, Judiciary
• passed an audit of the My Kids system. passed an audit of the My Kids system.
• <00:05:16.160> Uh<00:05:16.720> that passed a bill to do an audit.
• Uh that passed a bill to do an audit.

Keywords: Appropriations - Room 216, 2 February, 2026; 1:30 PM, 925, all

Summary: The committee first took up Senate Bill 2189, described as a transfer bill that brings forward code sections tied to the various funds used to compose the budget. With no questions, the committee adopted a title sufficient do pass motion and reported the bill. The committee then considered Senate Bill 2190, which would raise Mississippi’s rainy day fund cap from 10% to 15% of general fund revenue. The chair explained that the change would gradually build the reserve over time to a little over $1 billion, and clarified in response to questions that the figure did not include money being used for PERS or capex. The bill received a title sufficient do pass recommendation. Next, Senate Bill 2717 was presented as a modernization of the My Kids youth court information system, which was described as 35 to 40 years old and antiquated. Senator Wiggins said the bill follows an audit and would support an $8 million replacement effort, with a three-year implementation and training period, and that the new system would be cloud-based and allow better data sharing among youth court-related agencies while preserving county-level protections. Senators raised concerns about prior ARPA funding, disclosure of youth court records, and the effect of a repealer in current law; Wiggins and others said related disclosure issues were being addressed in separate Judiciary A bills. The committee then voted title sufficient do pass. The committee also advanced Senate Bill 2896, a DPS-requested measure tied to pay increases for highway patrol, Bureau of Narcotics, and Bureau of Investigation personnel, with the chair saying the proposal would keep the bill alive through a reverse repealer in the committee substitute. Finally, the committee considered companion bills Senate Bills 2898 and 2924 to provide $20 million to MEMA’s Disaster Assistance Trust Fund in response to the recent ice storm and to cover state disaster expenses. Members discussed federal disaster reimbursement rules, the distinction between individual assistance and public assistance, insurance requirements, and the need for local governments to document eligible expenses. Both bills were adopted by title sufficient do pass, and the committee also passed Senate Bill 2917, which changes Mississippi Valley State University’s request from a new residence hall to repair and renovation of existing residence halls. The chair then set remaining bills aside for a later meeting and the committee rose and reported.

Transcript Highlights:

• for audits.
• what charges for audits.
• or the department that was being audited.
• or the department that was being audited.
• conducted by the state auditor and charges for audits.

Keywords: 908, all

Summary: The Senate met with a quorum present and handled a mix of conference committee appointments, appropriations bills, policy bills, and House amendments. Early in the session, the chamber appointed conference committees for SB 2399 and for House-amended SBs 2213 and 2354, and also named conference committees for HB 103, HB 1308, and HB 1169. The Senate then took up several appropriations measures, including HB 1612, which creates the North Dakota Center for Aerospace Medicine at UND; the Senate adopted an amendment shifting the funding to a one-time $250,000 Community Health Trust Fund appropriation with a required $250,000 match from other sources, and the bill passed 39-7. HB 1193, the “Back the Blue” grant, was amended to make the funding one-time and focus on officer retention, then passed 41-5. HB 1329, a government spending database proposal for school districts, was amended into a legislative study and passed 42-4. HB 1020, the water budget, received extensive amendments reducing and reallocating funding across major water projects, adding studies and oversight changes, and passed 45-0 with the emergency clause. HB 1581, a tribal tourism grant, also passed 40-6. The Senate rejected HB 1330, which would have authorized divestment from direct investments in Chinese companies; after debate over the prudent investor rule, trade impacts, and whether the bill singled out one nation in law, it failed 20-26. HB 1534, limiting property valuation increases, and HB 1266, adjusting the disabled veterans property tax credit, both failed unanimously or nearly so after committee recommendations against them. HB 1566, which would have created a regulatory framework for a product discussed as kratom, was amended on the floor to convert it into a study and then passed 31-15. The chamber also passed HB 2241 on charter schools after a House amendment changed the funding formula to the statewide average from the prior year, and HB 2022, the indigent legal counsel budget, after House changes added funding flexibility, offset lost fee revenue, and included a study on a public defender office. The Senate concurred in several House amendments and then passed a number of Senate bills. SB 2375, allowing joint negotiations between dental providers and insurers under Attorney General oversight, passed 44-2. SB 2251, clarifying that open records requests during state audits should be referred to the audited agency, passed 46-0. SB 2159, related to nuclear energy research, passed 43-3 after House amendments required Industrial Commission approval and consultation with the radioactive waste advisory council. SB 2155, changing gratis antelope license rules, passed 30-16 after debate over landowner rights and tag distribution. SB 251, setting fees and an audit for the Private Investigative and Security Board, passed 44-2. SB 2280, the prior authorization health insurance bill, passed 43-3 with a House-added study and consumer protections. SB 2023, the Racing Commission budget, passed 41-5 after a House change made internship funding one-time. SB 2232, changing prenatal substance exposure reporting requirements and related toxicology rules, passed 44-2. SB 2241, authorizing public charter schools, passed 39-7. The session ended while the Senate was still processing SB 2022’s final passage vote, but the bill had already cleared concurrence on House amendments.

Transcript Highlights:

• And we've had some suggestions about improving our input about the scope of audits and connecting with
• So I look forward to working with committee members and reaching... performance audits.
• Thank you to our staff, Amanda and Melanie, for the presentation and the work done on the audit, and
• That's something we didn't definitively really answer during the audit.
• We also do many financial audits.

Summary: The meeting began with JLARC’s biennial executive committee elections. After confirming a quorum, members unanimously elected Representative Pollet as chair, Senator Wagoner as vice chair, Representative Orcutt as secretary, and Senator Solomon as assistant secretary for the 2025-27 biennium. The committee also approved the May 14 meeting minutes unanimously. Chair Pollet then outlined a commitment to more member input on audit scope and coordination with the State Auditor’s Office. Staff presented a preliminary report on Washington State recreation boating programs. They reported that six agencies administer boating-related activities, that the state collected about $108 million in boating-related revenue in 2021-23, and that $86 million was spent, mostly on infrastructure and water access, environmental protection, boater safety, and marine law enforcement. Staff said Washington’s boating laws and programs are broadly similar to other states and noted that the final report is expected in September. JLARC then reviewed several tax preferences. For natural gas used as a transportation fuel, staff said the preferences reduce fuel costs but did not meet emissions-reduction targets because fewer vessels and vehicles converted to natural gas than expected; staff recommended continuing some exemptions and modifying reporting requirements. For travel agents and tour operators, staff said the preference continues to provide tax relief, but large beneficiaries’ savings are rising while small beneficiaries’ use is declining, leading to recommendations to continue the small-business rate and add or revise performance metrics. Staff also reviewed a nonprofit low-income housing property tax exemption, concluding it helps developers build homes as intended but that the performance metric should better reflect housing outcomes; they recommended the legislature decide whether to continue or modify it. Other reviews covered multipurpose senior citizen centers, disabled veteran adapted housing, trade convention attendance, agricultural fertilizer and seed wholesaling, hazardous substance tax treatment for pesticides, and silicon smelter energy preferences, with recommendations ranging from continuation to expiration depending on whether the stated objectives were met. The committee then adopted the final cannabis market study for distribution. Staff reported that Washington businesses produced two to three times more cannabis than retailers sold in 2023, and that inaccurate and incomplete reporting limits the Liquor and Cannabis Board’s ability to regulate the market. The board said it concurs with the recommendations, including developing a plan for a new data system and considering broader social equity options. Finally, staff presented the proposed final report on Department of Health oversight of hospital data reporting, inspections, and complaints. Staff said DOH was late on most acute-care hospital inspections, had not fully verified third-party inspection standards, and did not adequately review adverse event correction plans or assess language access barriers in its complaint system. DOH said it concurs with all six recommendations and has already made some transparency improvements, including a public dashboard for adverse event reporting.

Transcript Highlights:

• We can monitor an audit should take.
• And so that amount is fully audits.
• And that is a this point is audit.
• for us to take on additional audit for us to take on additional audit audits<02:05:54.400> and
• audit, uh, the increase for the audits audit, uh, the increase for the audits that<02:24:33.680>

Keywords: 1187, senate, all

Transcript Highlights:

• The first one though, EFA audit and special education audit reports.
• He spoke to committee members of the Legislative Performance Audit and Oversight Committee.
• He raised the issue of expanding the audit at the April meeting to include the residency of students
• You can see that in our audit and our annual audit and in our 990. And we can send that Our 990.
• The last one was Skids, who was a LBA senior audit manager. ...who was a LBA senior audit manager explained

Keywords: 928, house, all

Summary: The Education Freedom Account Oversight Committee met on March 27 and approved the agenda, adding a request for clarification on how the Children’s Scholarship Fund separates applications for the EFA program and the education tax credit program. The committee also approved minutes from December 30, 2025, and March 27, 2026, with a request that the March minutes include a link to the live stream. Members discussed the status of pending Legislative Budget Assistant audit reports on EFA and special education, noting the reports were still not released and would likely come later in the summer after review by the Department of Education and the Children’s Scholarship Fund. A major topic was the EFA program’s administrative fee, which statute allows up to 10% of deposits. Children’s Scholarship Fund representatives said current administrative costs were under 8%, that staffing had been reduced through the ScholarVia platform, and that any unused amount is reconciled and returned to students at year’s end. Members asked for historical administrative-cost data and a written explanation of how the withholding and reconciliation process works. The committee also reviewed the distinction between the EFA and education tax credit funding streams and was told the two programs use separate applications and separate funds, though both use the same platform. The committee spent substantial time on assessment and accountability. Department of Education staff explained that EFA students may satisfy annual assessment requirements through a portfolio, a norm-referenced test, or the statewide assessment; only about 10 EFA students took the statewide assessment, while most used portfolios or standardized tests such as the California Achievement Test and NWEA. Staff described how statewide assessment data are kept separate by student identifier and can be aggregated for EFA reporting, and members asked for breakdowns by grade, test type, and school district. The department also discussed linking assessments through Lexiles and Quantiles and said it could provide a list of commonly used formative assessments in New Hampshire districts. The committee additionally discussed a possible PSAT addition to the state contract and the costs of the statewide assessment program. Another major issue was special education eligibility and services within the EFA program. Members questioned the rule allowing a medical certification of disability from a licensed professional anywhere in the United States as an alternative to an IEP-based determination. Department staff said the current system allows either pathway, that about 1,000 EFA students are identified as special education students, and that the program does not track growth or service alignment on an individual basis. Members expressed concern that the medical-certification route may be too broad and asked for data on the disability categories used. The committee also discussed career and technical education access for EFA students, noting that Senate Bill 491 would provide guidance and that House Bill 1817 would address access and funding issues, but that current law still allows EFA funds to be used to pay CTE costs. The meeting ended with a request for future agenda items and a decision to leave the next meeting date open until fall, pending further information from the LBA audit process.

Transcript Highlights:

• There's no oversight, and there's no state audit of this.
• Now, you have taken a look at the audits, supposedly detailed audits, which I strongly disagree with.
• The state audits shall promptly investigate a report.
• That's why there have to be state audits.
• So, based on the certified financial audits, the current...

Bills: SB39, SB2129, SB2141, SB2246, SB2323, SB2439, SB2722, SB 39

Keywords: commercial motor vehicle, truck liability, motor carrier, trucking, civil liability, respondeat superior, negligent entrustment, negligent maintenance, negligent loading, negligent repair, bifurcated trial, exemplary damages, punitive damages, personal injury, collision, employer liability, vicarious liability, Civil Practice and Remedies Code, Texas tort reform, commercial truck accident

Transcript Highlights:

• As you all know, before being hired, a state audit was conducted in 2023.
• We have cured all the observations in the state audit, and we're proud of that.
• We also have multiple internal audits going on as well, and then our forensic audit, which you all helped
• um before being hired uh a state audit um before being hired uh a state audit was<00:07:14.199><
• the observations in the state audit the observations in the state audit we're<00:07:19.120> proud

Keywords: 958, all

Summary: The House Budget Review Subcommittee on Postsecondary Education met for its first meeting and heard an update from KCTCS President Dr. Ryan Corral. He opened with a brief report on flood impacts across the state, noting damage at Big Sandy and Hazard, support for displaced faculty and staff, emergency student aid, and the use of campuses as shelters and Red Cross sites. He then outlined KCTCS’s role as the state’s largest postsecondary system, serving about 107,000 students across 16 colleges and 70 campuses, with strong enrollment growth, major dual credit and GED operations, and a large workforce-training mission. Corral emphasized student support needs such as food, housing, and mental health services, and said KCTCS wants to expand work with incarcerated populations and recovery communities. Corral also described system changes focused on compliance, stability, leadership development, property disposal, and curriculum review. He said KCTCS has addressed prior audit findings, is conducting additional audits, has sold or is selling several buildings, and has removed 400 underutilized credentials to better align programs with employer needs. He highlighted transfer agreements with the University of Kentucky, University of Louisville, and Western Kentucky University, and said KCTCS is working to align training with employers and local governments. He also discussed the system’s response to House Bill 6 and the $90 million appropriated for an efficient operations and innovation plan, including three proposed capital projects: a Somerset Community College facility for diesel, automotive, welding, HVAC, CAD, and 3D printing; replacement of an outdated Louisville building; and a South Central/Glasgow allied health facility to expand nursing and related programs. In response to questions, Corral said the Blue Oval SK training building in Glendale is open and operational, though workforce demand there has been slower than initially expected, and that KCTCS is working with the company and state officials to cover operating costs. Members praised KCTCS’s workforce role and flexibility in meeting employer needs statewide. Representative Moll also commented on the system’s progress and importance to Kentucky’s workforce development. No votes were taken, and the meeting ended with adjournment.

Transcript Highlights:

• Expenditures are pre-audited before a payment is made.
• So we have to do a pre-audit expenditure, for example.
• Does that put you in a flashpoint with county commissioners and your audit?
• We audit to the policies and procedures; it's not discretionary.
• We audit to the policies, procedures, it's not discretionary.

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

Transcript Highlights:

• , and is not required by another state or federal law to perform an audit more stringently.
• Like audits, the AUPs must be completed and presented to city legislative bodies by March 1st, submitted
• provision that would allow cities that have fallen more than two years behind in submitting their audits
• :12:58.079> in<00:12:58.399> submitting<00:12:58.720> their<00:12:58.959> audits
• years behind in submitting their audits years behind in submitting their audits or<00:12:59.440>

Keywords: Meeting Start: 00:06 Attendance Roll Call: 00:11 SB 53 Discussion: 01:54 SB 53 Vote: 09:09 SB 192 Discussion: 10:15 SB 192 Vote: 13:42 HB 290 Discussion: 15:02 HB 290 Vote: 16:08 HB 314 Discussion: 16:45 HB 314 Vote: 19:38 Adjournment: 21:32, 958, all

Summary: The Senate State and Local Government Committee met with a quorum and considered three bills. Senate Bill 53, sponsored by Senator Thomas, addressed Fayette County planning and zoning procedures after a 2024 law was interpreted to limit public comment at certain hearings. Thomas, along with witnesses Walt Gaffield and Zachary Davis, argued the bill would clarify that residents have a right to speak for or against planning matters affecting their homes and neighborhoods. The committee voted favorably on SB 53, with all members present voting yes. The committee then took up Senate Bill 192, sponsored by Senator Bledsoe, which would allow smaller cities to use agreed-upon procedures instead of full audits under certain conditions, with standards set by professional accounting rules and oversight by the Auditor of Public Accounts and the Department of Local Government. Supporters said the bill would help small and midsize cities facing audit costs and a shortage of auditors without reducing accountability. The committee adopted a substitute and passed SB 192 unanimously, with several members explaining their support. House Bill 290, sponsored by Representative Wilson, would change how county law library funds can be used, allowing bar associations to spend money on online legal research tools rather than only books. The sponsor said some local associations have unused funds and need more practical options. The committee passed HB 290 unanimously. Finally, House Bill 314, sponsored by Representative Lockett and Senator Williams, would reorganize oversight of the Kentucky Wired network by consolidating authority and personnel into the Commonwealth Office of Technology amid concerns about KCNA’s management. The bill drew criticism from Senator McDaniel, who called Kentucky Wired a boondoggle and questioned its costs, but the committee still passed HB 314 with favorable expression 9-2 and sent it to the floor.