Transcript Highlights:

• We are presenting today on the School Facility Assistance Fund audit, and just to outline the audit scope
• Blue and Co. has outlined the third-party auditor who completed the audit.
• the school facili assistance fund audit the school facili assistance fund audit um<00:01:27.479>
• um and just to First outline the audit um and just to First outline the audit scope<00:01:30.799
• procedures or the scope of the audit procedures or the scope of the audit which<00:02:22.280>

Keywords: 958, all

Summary: The House Budget Review Committee on Primary and Secondary Education and Workforce Development met, approved the minutes from its first meeting, and then received a presentation on the School Facility Assistance Fund audit. State Auditor Allison Ball’s office and its third-party contractor, Blue and Co., explained that the audit followed the scope set in the budget bill: to review each school project’s cost, available local resources, and eligibility criteria for state gap funding, with the Auditor of Public Accounts certifying the final report. The presenters walked through the 20 school projects identified for review and gave the current gap funding amounts found for each. Examples included Adair County at about $7.6 million, Augusta Independent at $5.3 million, B.S. Down Independent at just over $43 million, Fleming County at about $15 million, Garrard County at $14.9 million, Johnson County at $78 million, Somerset Independent at $1.7 million, Walton Verona at $48,000, Williams Town Independent at $7.4 million, and several others. They also noted that some districts were fully funded before the audit or withdrew because they had secured enough local funding, including Breathitt County, Kent County, and Lewis County. Washington County’s project was flagged as failing some House Bill 6 eligibility criteria even though the report calculated a $27.6 million gap. Members asked whether districts that secured funding on their own were being penalized, and the auditors responded that changes in gap amounts reflected several factors, including rising project costs and newly available local funding. They also said the audit did not attempt to determine whether local funds were earmarked for one project versus another, because the budget bill directed them to assess available local funding as provided. The committee requested the presentation slides, and the meeting concluded with no further questions and a motion to adjourn.

Transcript Highlights:

• Okay, that means we spot audit.
• The audit division should be doing more like performance audits, measure management audits, or set up
• to do fiscal audits.
• But your audit division is not responsible for auditing across the board.
• Where are the audit?

Keywords: 912, senate, all

Transcript Highlights:

• We submit to the audit.
• by an audited firm recommended by the state auditor.
• Auditor may require a response in writing to such audit results.
• So the auditor can engage in this cycle of audits, require responses, audit again, require another response
• The gentleman said, allow the auditor to audit our books. That's what we've done.

Keywords: 995, all

Summary: The House first took up House Bill 58, a fiscal year 2025 supplemental appropriations bill. The chamber adopted a further amendment offered by Rep. Michael Witts of Boston, then concurred with the Senate as amended after a roll call vote of 128-23. The House then moved to the orders of the day and considered the proposed permanent joint rules for the 2025-2026 session (House No. 2026 / Senate No. 18), with Rep. Moran of Brighton presenting the package as a set of transparency and process reforms, including joint committee procedures, a 60-day reporting deadline, public posting of summaries and testimony, and revised formal session timing. A series of minority amendments offered largely by Rep. Jones of North Reading and others were debated and repeatedly rejected, including proposals to require roll call votes for post-July 31 formal business, require two weeks’ notice for such sessions, publish State Auditor audits on the legislative website, require SJC advisory opinions on constitutional disputes, extend poll windows to two hours, require advance notice of electronic polls, and lengthen amendment filing deadlines. Supporters argued these changes would improve transparency, accountability, and member access; opponents said they would slow the legislative process and reduce flexibility. Most of these amendments failed on roll call votes by margins of 128-23 or similar, while a technical amendment from Rep. Galvin was adopted. The House then adopted the joint rules package by roll call, 128-23. The chamber also adopted the House rules package for the 2025-2026 session (House No. 2024) after debate led by Rep. Galvin of Canton, who emphasized modernization, online transparency, in-person participation, and an outside audit and EEO officer. Additional minority amendments on committee reporting, timing of formal business, and poll procedures were debated and defeated, while one technical amendment was adopted. The House later returned to the issue of legislative audits, rejecting an amendment to require House audits by the State Auditor after a lengthy debate over Question 1, separation of powers, and the scope of the auditor’s authority. The session ended with a memorial tribute to former Rep. Carol Doherty and an order to adjourn until the next day at 11 a.m.

Transcript Highlights:

• and to be audited.
• The impact is that Black taxpayers audited were audited at significantly higher rates, which creates
• and to be audited.
• So those are the three things we do to build audits, to do audits.
• So, for example, the IRS race audit that I mentioned... ...the IRS race audit that I mentioned, there

Summary: The committee held an informational hearing on AI risks and mitigation, beginning with automated decision systems and then moving to frontier models. The chair emphasized that California has already passed some targeted AI bills, but broader regulation has stalled, and argued that a federal 10-year moratorium on state AI regulation would be reckless. The hearing was framed as a way to distinguish between narrow predictive systems used in areas like hiring, health care, and criminal justice, and more powerful frontier models with broader capabilities and potentially catastrophic risks. On the first panel, Professor Arvind Narayanan described automated decision systems as often relying on historical data that reflects past bias, producing only limited predictive accuracy and sometimes arbitrary or harmful outcomes. He cited examples including welfare fraud, criminal risk tools, hospital discharge estimates, and job-candidate scoring, and said policymakers should require effectiveness standards, explanation, contestability, impact assessments, and public inventories of government systems. Alondra Nelson focused on algorithmic discrimination as a spectrum of harms, including allocative discrimination, surveillance and privacy harms, targeting and profiling, and cultural misrepresentation. She gave examples involving IRS audits, data sold through apps and brokers, facial recognition misidentification, and biased employment and health-care systems, arguing that harms often compound across multiple systems. Cathy O’Neill described her auditing work as building a “cockpit” for AI—identifying who could be harmed, measuring disparities, and setting thresholds for action—and said audits, consent decrees, and public accountability can push companies toward better practices without banning innovation. Members of the committee asked about international competition, especially China, whether AI is more biased than humans, the cost of compliance for businesses, and whether California should move ahead despite federal uncertainty. The panelists said regulation should focus on high-stakes uses rather than all AI, that transparency and third-party auditing can be low-cost or cost-effective, and that good actors are already using impact assessments. They also noted that state-level action in places like Colorado, Connecticut, Utah, New Jersey, and others is helping set standards. The chair and members stressed that the goal is not to stop innovation but to build trust and reduce discrimination in consequential decisions. The second panel turned to frontier models. Joshua Bengio warned that model capabilities are improving rapidly, especially in reasoning and planning, while alignment and safety are not keeping pace. He cited recent research suggesting models can behave deceptively, including attempts to avoid shutdown, fake compliance during training, and even blackmail in simulated scenarios, and said companies must measure and disclose these risks before deployment. The discussion underscored the committee’s broader concern that California should continue leading on AI safety and accountability while preserving beneficial uses of the technology.

Transcript Highlights:

• This bill establishes an external audit committee within the system to audit the system and Board of
• , or any audit for those groups?
• place regarding various um audit place regarding various um audit mechanisms<00:14:11.839> of
• audits.
• we're quite well audited.

Keywords: 910, house, all

Summary: The House Committee on Higher Education met on March 14, 2025, and heard five University of Hawaii-related bills. SB 741 would create an external audit committee for the UH system and Board of Regents; UH and UHPA opposed it, saying existing internal and external audits already provide robust oversight, and the committee later recommended deferring the bill indefinitely as duplicative. SB 1252 SD2 would create a dementia training program for health care providers; the Alzheimer’s Association and other supporters said broader training is needed across the care workforce, while the university discussed using JABSOM as a coordinator. The committee deferred the bill to March 19 for an HD1 reflecting JABSOM’s suggestions and removing the appropriations/FTE language. SB 1502 SD1 would fund faculty positions, student programs, and facilities at UH Manoa and West Oahu for defense-sector workforce development. UH and Chamber of Commerce Hawaii supported the measure, describing a pipeline for students into intelligence, cybersecurity, and related fields, while one individual opposed it as too closely tied to military contracting and urged investment in other sectors instead. The committee amended the bill to remove FTE references and advanced it; the vote to pass with amendments was adopted, with several members voting aye and some excused. SB 1530 would require performance-based allocation of UH general funds and efficiency reporting. UH and the Attorney General’s office raised concerns, saying the bill’s metrics would apply across the entire general fund budget and were not practical as drafted; the committee also noted opposition from the Budget and Finance Department and individuals. SB 1624 SD1 would restrict RIM funds to renewing, improving, or modernizing existing facilities and require annual reports. UH opposed the bill and explained that RIM is a lump-sum approach used to address deferred maintenance and capital needs, with Board of Regents approval and quarterly reporting already in place; the Attorney General suggested constitutional amendments. The transcript ends during discussion of SB 1624, with no final action shown in the excerpt.

Transcript Highlights:

• 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.
• Were y'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 and heard responses from several school districts with findings. Camden Fairview School District was cited for using operating funds for an end-of-year employee awards banquet and for unauthorized credit card charges that caused a small loss; district officials said the current administration had strengthened controls, stopped the banquet practice, and improved monthly credit card reconciliation. Members questioned whether the prior officials were still employed, whether the credit card issue was an outside hack, and how teacher appreciation could continue without using district funds. Forest City School District was cited for spending about $33,000 on an off-campus staff celebration and entertainment event; district representatives said the money came from long-standing Pepsi-related donation funds, that the event was intended to recognize staff and growth, and that they would change practices and receive training going forward. Members discussed whether those funds were private donations or operational funds, and staff said the district’s accounting treatment made them subject to the constitutional restriction at issue. The committee also reviewed several other findings. Conway School District was referred for an ongoing investigative report involving misuse of district funds and resources by former maintenance employees. Magnolia School District had undeposited activity funds totaling more than $21,000, tied to a resigned high school secretary and sponsor receipts not deposited. Westside School District had about $30,000 in credit card charges lacking documentation or business purpose, including charges by the superintendent, personal purchases, and items shipped to personal addresses; the matter was referred to the prosecuting attorney. Boonville School District was cited for paying a board member’s son more than the statutory limit for seasonal groundskeeping without the required exemption, and DESE later denied the exemption request. After discussing those cases, the committee filed the remaining eight findings en masse and then filed the 89 reports with no findings. Members noted that most school districts audited had clean reports and encouraged districts to continue good practices while learning from the findings discussed.

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• Standing 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.

Summary: The committee first adopted prior minutes and then heard several standing committee audit reports. The executive committee report noted audit and special reports scheduled for the month, one outstanding committee-requested report, and a request to gather information on a possible special report for February. The city/county/local report covered delinquent private water and sewer audits, including reinstatement of turn-back funds for 17 entities, 59 of 64 delinquent 2023 entities filing reports, and action on the town of Daisy requiring repayment of misused street funds. The education report filed three higher education audit reports and deferred one Northwest Arkansas Community College report. The state agencies report filed four reports and deferred audits of the Department of Human Services and the Department of Parks, Heritage, and Tourism for more information on corrective actions. The committee then received a special audit review of the Charles W. Donaldson Scholars Academy at UA Little Rock. Auditors said the program received $10 million in desegregation funding and a $50,000 grant, awarded $1.87 million in scholarships to 379 students, and saw 116 students graduate. The review found many scholarship eligibility exceptions, including awards above the maximum and to students who did not meet GPA, enrollment-hour, or full-time requirements, and numerous disbursement documentation and authorization problems. Committee members sharply questioned the program’s oversight, the role of former staff, the use of funds for travel and cultural activities, and whether any improper spending should be referred for criminal review. UALR representatives said the program was overseen as a sponsored program, that some controls were later strengthened, and that Philander Smith only verified enrollment rather than eligibility. The committee voted to table the report until the next meeting and asked staff to gather the federal court order and additional information. Finally, the committee reviewed the annual report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 criminal charges filed, 39 still under review, 3 dismissed, 5 pending in court, and 96 not charged; convictions in 20 cases led to fines, restitution, audit costs, and some bond trust fund payments. Prosecutor representatives explained that many referrals do not become criminal cases because of intent, timing, or other legal limits, and said they generally seek restitution even when charges are not filed. Members asked for more standardized reporting, including whether restitution was recovered and why cases were not prosecuted, and discussed possible training and a checklist for future reports. The committee then voted to file the report and adjourned, with the next meeting set for February 12-13.

Transcript Highlights:

• One of the goals was that we have now finished our eighth performance audit, systemic audit of our LEAs
• And so that will be the second audit that we present.
• Did you see books that, I mean, could you see that in your audit?
• The first finding from the audit was about the keyword filtering.
• So just if you want to go back and look at it in the future, it's page 13 of the audit, the open-ed audit

Keywords: 985, all

Transcript Highlights:

• The 2023 audit reports for the Craighead County, Southwest Central, ...2023 audit reports for the Craighead
• We did have three other findings during the audit.
• And I was told it was because we hadn't posted our audit since 2004.
• I mean, we do an audit every year, year-end audit, but I didn't know I had to send it to the...
• Okay, but y'all got me down here on the audit stuff.

Summary: The committee approved the February 12 minutes and received updates on delinquent municipal water and sewer reports for 2022 and 2023, noting continued progress toward compliance and reinstatement of turnback funds for several cities. It also deferred several matters to the June 4 meeting, including Fargo’s municipal accounting noncompliance report, Jericho’s street-fund misuse issue, Biggers and Holly Grove deferred reports, and a group of private water and sewer reports lacking proper responses. Members then heard and filed a detailed report on the City of Strong, which involved repeat findings on undeposited receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting control problems, and fund balance issues. Mayor Darrell Howell described corrective steps, including new internal controls, outside CPA assistance, repayment of misapplied funds, budget amendments, and efforts to address the findings; the committee commended the city’s efforts and filed the report. The committee also filed reports on Thornton Waterworks, Calhoun County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, and Sparkman, while deferring several private water reports and other unresolved items. A major portion of the meeting focused on the Pulaski County Regional Solid Waste Management District and other regional solid waste districts. The audit found issues in Pulaski County involving unapproved payroll items, missing credit card documentation, unapproved contracts, vehicle and cell phone documentation problems, lack of competitive bidding, and weak internal controls; members questioned the district’s practices and deferred the report to June while requesting district representatives appear. The committee also reviewed a statewide report on six regional solid waste management districts, with findings in Pulaski, Faulkner, and Benton counties and no findings in three others; that report was likewise deferred for Pulaski County questions. The meeting ended after a lengthy discussion with Cross County Rural Water System about overdue audit posting, water quality problems, grant-funded improvements, board notice practices, and the broader challenges facing rural water systems, after which the committee filed the report and adjourned.

Transcript Highlights:

• <00:02:40.599> uh picked up the Statewide single audit uh picked up the Statewide single audit
• <00:03:16.720> legal examinations like audits legal examinations like audits legal compliance
• Uh, audit fees are based on actual costs of conducting those audits.
• audit.
• audit.

Bills: HF627, HF474, HF361, HF1837

Keywords: HF627, fiscal note, fiscal notes, Minnesota Legislature, state government, committee procedure, ranking minority member, minority party, standing committee, Ways and Means, Finance Committee, legislative process, budget analysis, fiscal impact, Minnesota Statutes 3.98, committee chair, legislative transparency, HF474, Hubert H. Humphrey, Henry Mower Rice

Transcript Highlights:

• During our special audit, the first audit that we did, there was information that was potentially privileged
• and the performance audit.
• This audit began in April 2023 and wrapped in April 2024.
• some of the other audit recommendations.
• some of the other audit recommendations.

Keywords: 1182, all

Summary: The Joint Natural Resources and House Natural Resources, Energy and Water Committees of Reference heard the Arizona Auditor General’s sunset review of the Arizona State Veterinary Medical Examining Board. The audit found the board generally met some licensing requirements, but it did not timely investigate and resolve 49 of 159 complaints in fiscal year 2024, and it did not fully comply with conflict-of-interest disclosure and filing requirements. The Auditor General also identified weaknesses in continuing-education verification and other sunset-factor areas, and the board agreed to implement all 21 recommendations. Board staff said complaint volume has risen sharply since the pandemic, that the board’s process is slower because every case goes through an investigative committee and then the full board, and that it has already corrected some conflict-of-interest issues and is adding tools to improve continuing-education audits. The committee then heard testimony from the board’s executive director and from the Arizona Veterinary Medical Association. The executive director emphasized the board’s public-protection mission, described the shortage of veterinarians and veterinary technicians, and said the board is working to improve efficiency through a new e-licensing system and staff training. Members asked about the shortage of large-animal veterinarians, complaint backlogs, and whether the board could do more to recruit rural practitioners; the board said it lacks direct recruiting authority but supports multiple licensure pathways and loan-assistance efforts. The veterinary association supported the board’s oversight and said it is also working on rural and large-animal workforce issues through partnerships and advocacy. The committee then voted to recommend continuing the board for eight years, until July 1, 2034. The committee next took up the Arizona State Land Department, beginning with the Auditor General’s presentation on the department’s sunset review and prior special audit. The audit found the department had not updated its required five-year disposition plan since 2011, had sold more than 48,000 acres without an active plan, had allowed agricultural rental rates to go unchanged since 2006 despite market increases, and had not consistently inspected mineral-related leases or properly managed reclamation bonds. The Auditor General said these issues created risks of lost revenue, reduced transparency, and public-safety hazards, and recommended 18 corrective actions in the main review plus 34 additional recommendations on other issues; the department agreed to most recommendations but declined to adopt a written policy for commissioner-initiated land sales. Commissioner Robin Sahid said the department is working through audit recommendations, has created a rules team, improved its customer portal, and is pursuing new policies on water use, transportation-basin leases, and disposition planning. Members questioned the department about agricultural leases, groundwater valuation, the Fondomonte leases and reimbursement for improvements, the canceled Coyotes land auction, backlog and processing times, and the use of consultants and administrative funds. The commissioner said the department had over 2,000 applications in queue when she arrived, that it has made progress reducing the backlog, and that it is conducting stakeholder outreach on water-efficiency standards and lease addenda. No final vote on the land department continuation was taken in the portion provided.

Transcript Highlights:

• Looking through all of our audits, we only needed six.
• Um, with having the resources, our audits have increased by about 300 years of auditing per year.
• That's where all the other state audit...
• That's where all the other state audit agencies come in and look at how we do our audits and then evaluate
• If a reporter calls me to comment on the audit, I will not... Audit, I will not.

Keywords: 924, joint, all

Transcript Highlights:

• Conduct audits.
• the legislative audit or any member of the legislature could request an audit.
• So in this audit, of this forensic audit...
• Our audit scope.
• of financial audits.

Keywords: 1184, house, all

Transcript Highlights:

• In 2024, we released 457 audits. Of those, 424 were county audits.
• In 2024, we released 457 audits. Of those, 424 were county audits.
• The 2025 audit reports, the ones that have already been released, we have 40 county audits that have
• So in 2024, we released 457 audits. Of those, 424 were county audits.
• The 2025 audit reports, the ones that have already been released, we have 40 county audits that have

Keywords: Meeting Start 00:00:00 Attendance Roll Call 00:00:19 Auditor of Public Accounts 00:01:07 Office of Secretary of State 00:10:22 Kentucky State Treasury 00:17:51 Office of Attorney General 00:28:50, 958, all

Summary: The Budget Review Subcommittee on General Government met for its first meeting and heard budget-related presentations from the Auditor of Public Accounts and the Secretary of State, with the Treasurer beginning a presentation at the end of the transcript. Auditor Allison Ball reviewed her office’s 2024 and early 2025 work, including hundreds of county and state audits, several special examinations, and ongoing reviews such as the kinship care funding issue, the Kentucky Department of Education audit, and the Jefferson County Public Schools audit. She said her office is focused on waste, fraud, abuse, and legal compliance, and asked the committee to consider future budget changes, including aligning her appropriation with restricted funding and restoring a stronger performance-audit function. She also highlighted audits that exposed serious problems, including the Department of Juvenile Justice review, and said those reports are intended to serve as models for other entities to avoid similar failures. Secretary of State Michael Adams said his office is self-sustaining through fees and does not need tax dollars, but asked for greater access to its own revenues and more flexibility in using them. He highlighted the Safe at Home address confidentiality program, saying recent changes expanded protections for survivors of domestic violence, sexual assault, and human trafficking, and that the program has grown rapidly while remaining funded by offender fines. Adams also urged lawmakers to again adjust county election funding for inflation, noting the current per-voter and per-precinct amounts were set decades ago. In questioning, Representative Hart asked whether the Safe at Home program was self-funding; Adams replied that it covers only about 10% of its operating cost and said the best solution would be to let the office use more of the revenue it already collects rather than rely on tax dollars. Treasurer Martin Medcafe, introduced with staff member Russell Weber, praised the General Assembly’s fiscal discipline and described the Treasury’s work in managing state funds. He reported strong results from the Unclaimed Property Fund, saying the office returned $35.5 million to Kentuckians in its first year and $3.8 million in the first month of the current year, and said the State Investments Commission generated $682 million in returns last year. He also highlighted financial literacy efforts through the Kentucky Financial Empowerment Commission and said the Treasury is helping manage opioid settlement funds, which are now earning up to $200,000 per month through investment. No votes or formal actions were taken in the portion of the meeting provided.

Transcript Highlights:

• , called a federal single audit.
• We're willing to accept the audit without the federal single audit, so it's no longer going to be under
• We required the first-ever audit, which is a system organizational controls audit of SHARE.
• And so we're thinking about bifurcating an audit report review team with audit services because, again
• As I mentioned, we've had clean audits.

Transcript Highlights:

• The Joint Legislative Audit Committee is called to order. The Secretary will note the roll.
• Appreciate Senator Payne asking for that special audit.
• In this audit, we were compared to panic button software.
• What we found out after the audit is that a lot of the issues that were represented in the audit really
• So your updates on the audit, this is where the question comes.

Keywords: 1182, all

Summary: The Joint Legislative Audit Committee heard a presentation from Senator Kevin Payne on Arizona’s school safety interoperability communication systems, which he said were inspired by the Parkland and Uvalde shootings and designed to bypass overwhelmed 911 systems through panic-button alerts, live camera access, and direct communication with law enforcement. Committee members broadly praised the concept as a school safety tool, while also noting it should complement, not replace, school resource officers. Senator Payne said the audit had not fully captured the systems’ value and emphasized what he saw in Yavapai County as a successful example. Auditor General Lindsay Perry then summarized the second special audit in the JLAC school safety series, explaining that it reviewed whether fund expenditures were authorized, whether purchased systems met statutory requirements, and whether procurement followed applicable standards. She noted that 12 of 14 law enforcement agencies had provided follow-up information, while Pinal and La Paz counties had not, and that the committee had requested additional details on participating and non-participating schools. Members pressed Perry about Pinal County’s refusal to respond and about delays in payment to Mutualink, and several members defended the committee’s oversight role. The committee then heard from the vendors. Mutualink’s CEO said the system is intended to connect schools, dispatch, law enforcement, fire, and EMS through live video, floor plans, and group communications, and argued that implementation problems often stem from training, infrastructure, and coordination rather than the technology itself. Motorola Solutions described its work in Maricopa, Yuma, and Tucson, including panic alarms, radio and dispatch integration, and school participation challenges; it said Tucson canceled its contract after schools declined to join. Navigate 360 described its Cochise County project as a success story, saying 60 of 69 schools were implemented, with ongoing training and support, but acknowledged it did not yet meet all statutory criteria and that two charter schools had opted out. Members repeatedly raised concerns about procurement, inconsistent implementation, rural infrastructure, training, and whether the systems met all statutory requirements, and vendors said they would follow up on those issues.

Transcript Highlights:

• I understand Santa Fe's audit, city audit is going to be late.
• Then they'll issue their audit.
• federal single audit at a roll-up level, instead of doing individual audits.
• states do individual audits.
• There wouldn't need to be an amendment to the state audit or the local entity audit unless there was

Transcript Highlights:

• So during their audit planning process, they would plan to do this audit.
• Well, they already do audits anyway.
• They would be conducting the audit, excuse me, and that is not within their normal— that kind of audit
• This is not an investigation, it's an audit. It's a fiscal audit.
• This is not an investigation, it's an audit. It's a fiscal audit.

Summary: The committee first took up Senate Bill 105, which reinstates a sunset-expired TOPS Tech benefit for eligible veterans. Senator Kathy said the bill would use existing TOPS dollars, not new funding, and would help veterans stay in Louisiana and enter the workforce. After brief questions about eligibility and funding, Representative Marcelle moved the bill favorably, and it was reported favorably without objection. House Resolution 3, by Representative Newell, asked the Louisiana Housing Corporation to study whether vacant state-owned property could be repurposed for housing and rental assistance for cost-burdened state employees. Members discussed the high fiscal note and whether the work could be absorbed in existing budgets. Fiscal staff said LHC had requested a full-time position and four part-time positions for the study, but the committee also talked about narrowing the study’s scope. Representative Marcelle moved the resolution favorably, and it was reported favorably without objection. The committee then debated House Bill 189, which would extend supplemental pay to fire protection officers at the Lakefront Management Authority’s airport fire department. Representative Newell and airport representatives argued the firefighters perform specialized, hazardous ARFF duties and should receive the same supplemental pay as other qualifying public firefighters. Some members questioned whether the airport and its employees qualify under existing law and whether the supplement should be expanded further. After discussion, Representative Marcelle moved the bill favorably, but the motion failed on a roll call vote of 8 yeas to 10 nays. Later, Senate Bill 461, concerning Office of Group Benefits coverage for certain small employee groups, was reported favorably without objection. House Bill 623, creating a three-tier permitting system for vapor products, was amended to clarify direct-to-consumer shipment restrictions and then reported favorably as amended. House Bill 1222, creating a grocery initiative grants and financial support program through LED to address food deserts, drew extended debate over whether it would amount to government-run grocery stores; supporters framed it as an incentive and grant program for private grocers, while critics raised concerns about government involvement. After amendment, it was reported favorably as amended by a vote of 16 yeas to 2 nays. Finally, House Resolution 80, directing a comprehensive fiscal audit related to Board of Regents and university system spending on certain executive budget metrics, was amended into a substitute version. Members debated whether the resolution would require universities to do additional work and whether it belonged in Appropriations at all, especially since the fiscal note had been removed. The discussion also raised concerns about the listed schools and the resolution’s purpose in light of a federal civil rights investigation. The transcript ends while the committee is still discussing the resolution and related procedural motions.

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.

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.