Video & Transcript Research : 'judgment evaluation'

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NM

New Mexico 2026 Regular Session

House - Health and Human Services Jan 30th, 2026 at 08:34 am

House Health & Human Services

Transcript Highlights:
  • I'm also eliminating, Madam Chair, on page 15, the suggestion or the language that says a judgment is
  • And so not only is the physician facing a malpractice trial in which their talent or their judgment or
  • And physicians are taught to evaluate risk.
  • And on page 16, between lines one and two, insert, a judgment of punitive damages against the health
  • However, we need to evaluate the amendment brought by Chair Thompson.
Keywords: 996, all
TX

Texas 89th 2nd C.S.

Higher Education May 6th, 2025

Higher Education

Transcript Highlights:
  • This includes reviewing and approving general education curriculum, evaluating or denying top level hires
  • I'm here to speak up for students who haven't had an opportunity to evaluate select ideas because they
  • SB 37 contains these kinds of judgments.
  • So the evaluation of, that's, that we've looked at in this bill of courses that are needed, coursework
  • The salaries that they are getting, if that's impacting the judgment of whether they're valuable, but
Bills: SB 37
KY
Transcript Highlights:
  • Exempt from those reductions are Veterans Affairs, Enoch and Judgment, SEEK, LARS, SFCC, KET, facilities
  • Exempt from those reductions are Veterans Affairs, Enoch and Judgment, SEEK, LARS, SFCC, KET, facilities
  • add language requiring a minimum grade point average for KEYS to be 2.75 if the examination and evaluation
  • <00:24:23.040> of<00:24:23.120> the if the examination and evaluation of the if the
  • examination and evaluation of the distribution<00:24:23.760> of<00:24:23.880> KEYS<00:
Summary: The Kentucky Senate Appropriations and Revenue Committee met with a quorum and first took up House Bill 503, the legislative branch budget, adopting a committee substitute and reporting it favorably. The chair said the Senate version fully funds defined calculations, provides 2% raises in each fiscal year for legislative employees, removes a paragraph on operating expense reductions, and includes $1 million in the first year for a judicial branch salary study. House Bill 504, the judicial branch budget, was then amended and reported favorably; changes included 2% annual raises for judicial employees, revised operating expense language, $1 million each year for county current services, retention of Boyle County fit-up language, reporting requirements for smaller capital projects, full funding for nine judges added in 2022, and removal of furlough prohibitions and certain budget implementation language. Both bills passed the committee unanimously with favorable expressions to the floor. The committee then considered House Bill 500, the executive branch budget, adopting a committee substitute before hearing a lengthy summary of major spending and policy changes. The chair described statewide 2% annual employee raises, agency base reductions with many exemptions, increased school safety and 911 funding, veterans and military funding, local government and severance-related changes, attorney general and auditor funding, pension and retirement system support, education funding changes including SEEK, postsecondary and scholarship provisions, public safety and corrections funding, and multiple capital projects. The chair also highlighted Medicaid-related provisions, including added waiver slots, increased state-directed payments, a 2.5% reduction in managed care vendor payments for plan years 2027 and 2028 with savings redirected to fee-for-service rates, and additional funding for behavioral health and public health programs. The bill was reported favorably after members explained their votes, with several noting they had only recently received the full 228-page bill and wanted more time for detailed review. Finally, the committee adopted a committee substitute for House Bill 900, an appropriation measure for government agencies, and reported it favorably. The chair said the bill remains a work in progress and that one-time funding requests from across the Commonwealth and across party lines would continue to be addressed as the process moves forward. All measures considered during the meeting passed the committee with unanimous or near-unanimous favorable votes, and the meeting adjourned after no further business.
FL

Florida 2026 Regular Session

Education Pre-K - 12 Feb 3rd, 2026

Education Pre-K - 12

Transcript Highlights:
  • We have a process now where we do textbook evaluation.
  • I'm not necessarily a big fan of the way that process works, but we have a process for evaluating textbooks
  • If the state is going to become a publisher of textbooks, what third-party evaluation will be done to
  • There is nothing in this bill that, in my judgment, would interfere.
  • There is nothing in this bill that, in my judgment, would interfere with the superintendent of schools
Bills: S0824, S1170, S1620, S1738, S7036
Summary: The Education Pre-K-12 Committee considered several K-12 bills and resolutions. SJR 1104, by Senator Massullo, would place on the ballot a proposed constitutional amendment protecting voluntary religious expression in public schools; supporters said it simply codifies existing law and protects student and employee rights, while opponents warned it could entrench religious pressure and exclusion. The resolution was reported favorably. The committee also heard SB 1738, by Senator Yarborough, on educational facilities; an amendment removed crime-prevention-through-environmental-design language and adjusted transparency/safe-space provisions, and the bill was reported favorably as amended. SB 824, by Senator Truenow, was amended into a transparency measure requiring districts to submit annual reports on unimproved land holdings to DOE, and it was reported favorably. Appointments in tabs 7 and 8 were recommended for confirmation. The committee then took up SPB 7036, a comprehensive education package by Chair Simon. The bill would expand educational emergency triggers, adjust Title I withholding uses, align charter school rules with school improvement processes, update safety and early learning provisions, expand literacy and math interventions, and revise educator pipeline policies. Members raised concerns about a provision that could allow the state to develop instructional materials; Simon said that section was still being considered and would need guardrails. The committee adopted a motion to submit the bill as a committee bill, and it was reported favorably. SB 1620, by Senator Leak, proposed a “school board members’ bill of rights” giving board members direct access to district documents and staff, limiting district attorneys’ dual representation, strengthening nepotism rules, and prohibiting nondisclosure agreements. Volusia County school board members and others testified both for and against the bill, with supporters citing transparency and accountability and opponents warning about confidentiality, staff pressure, and undermining the superintendent’s authority. The bill was reported favorably. Finally, SB 1170, by Senator Calatayud, as amended, would allow parents of students in self-contained ESE classrooms to request cameras, with district policies governing review, notice, timelines, and appeals. Parents, advocates, and educators testified strongly in support, while one witness opposed it as an unfunded mandate. The committee reported the bill favorably.
KY

Kentucky 2026 Regular Session

Senate Standing Committee on Judiciary (3-19-26)

Judiciary

Transcript Highlights:
  • made by others unless they took on that judgment themselves.
  • What it does is provide a structure and predictability in how liability is evaluated in our court system
  • they took on that judgment themselves. they took on that judgment themselves.
  • <00:03:53.880> in<00:03:54.000> our<00:03:54.080> court liability is evaluated
  • in our court liability is evaluated in our court system,<00:03:54.960> ensuring<00:03:55.400>
Keywords: 958, all
TX

Texas 89th 2nd C.S.

89th Legislative Session May 24th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • Have they been evaluated, particularly in terms of logistics and costs?
  • And just for clarity, what are the specific performance metrics or evaluation criteria on which these
  • So in the evaluation, that would be conducted once every two years at minimum.
  • So as a politician in Austin, you would supplant your judgment via this amendment for the judgment of
  • Your judgment, it will supersede the parent's right to do so.
Summary: The House convened, established a quorum, heard an invocation and pledges, and approved several routine motions, including excuses for absent members, permission for committees to meet while the House was in session, and postponements of some bills. The chamber also received a Senate message listing measures passed by the Senate and adopted a memorial resolution honoring the 21 victims of the Robb Elementary School shooting in Uvalde, with remarks entered into the House Journal after a moment of silence. The House then took up a long third-reading calendar and passed a series of Senate bills on topics including criminal justice and corrections sunset provisions (SB 2405, 2406, 2407), election equipment testing (SB 2166), electric grid reliability and attack-preparedness exercises (SB 2148), firefighter collective bargaining (SB 777), DFPS and foster care procedures (SB 1141 and SB 1398), Medicare durable medical equipment billing (SB 1330), property tax administration (SB 1453), probate cleanup and record transfers (SB 1448 and SB 1839), mental health filing procedures (SB 53), school residency for children in safety placements (SB 226), diabetes-related amputation study (SB 1677), rapid DNA analysis (SB 1723), utility rate transparency and capacity cost recovery (SB 1664 and SB 1856), community supervision eligibility (SB 552 postponed), and other measures. Several bills passed with broad support, while others drew notable opposition and narrower margins, including SB 777, SB 2137, SB 2111, SB 1677, SB 1936, SB 1453, and SB 38. Two bills drew especially extensive debate. SB 2148, dealing with electricity supply chain reliability and tabletop exercises for critical facilities, was discussed as a grid-security measure aimed at coordinating utilities, law enforcement, ERCOT, and the PUC in the event of physical attacks; it passed unanimously. SB 1936, changing how LSD is measured for criminal prosecution from dosage-based to weight-based calculations, prompted extended discussion about lab consistency, carrier mediums, and fairness in charging, with supporters saying it would help crime labs and law enforcement and opponents warning it could distort penalties depending on the medium used; it passed 108-26. The House also passed SB 36, creating a Homeland Security Division within DPS, after questions about overlap with TDEM and the cost of adding personnel. Late in the day, the House debated SB 38 on eviction procedures, with supporters saying it targeted squatters and streamlined removal of unauthorized occupants, and opponents arguing it would make evictions too easy and worsen homelessness; it passed 85-44. The chamber also began debate on SB 37, a major higher-education governance bill that would expand governing-board oversight of curriculum, hiring, and faculty senates; members raised concerns about academic freedom, faculty governance, and the impact on humanities programs, and debate was still underway at the end of the transcript.
HI

Hawaii 2026 Regular Session

JHA Public Hearing - Wed Feb 25, 2026 @ 2:00 PM HST

Judiciary & Hawaiian Affairs

Transcript Highlights:
  • Mahalo for your time service judgment.
  • <03:01:51.600> And<03:01:51.760> that evaluating these products.
  • And that evaluating these products.
  • Hawaii faces evaluator shortages that contribute to backlogs and prolonged custody disputes.
  • Allowing them to serve as evaluators reflects their qualifications and strengthens court capacity.
Keywords: 910, house, all
Summary: The House Committee on Judiciary and Hawaiian Affairs heard testimony on two immigration-enforcement bills: HB 1886 HD1 and HB 2540 HD1. HB 1886 would limit state and federal collaboration in immigration enforcement, require visible identification and restrictions on facial coverings for law enforcement officers, and create offenses for improper masking, lack of identification, and unauthorized civil immigration interrogation, arrest, or detention. HB 2540 would also limit state and federal collaboration, require law enforcement agencies to adopt and publicly post written civil immigration enforcement policies, prohibit stops or arrests based solely on immigration status, and restrict state and county participation in civil immigration enforcement in certain places. Most testimony supported both measures. The Office of Hawaiian Affairs, the Office of the Public Defender, the ACLU of Hawaii, the Hawaii Coalition for Immigrant Rights, the Legal Clinic, and several private individuals said the bills would increase transparency, accountability, and community trust, and would help protect constitutional rights and reduce fear among immigrants and other community members. Several testifiers emphasized Hawaii’s history and the need to keep local law enforcement separate from federal immigration enforcement, while others said the bills would help people feel safer going to court, school, work, or public protests. A retired police officer also supported visible identification and uniform standards for officers, including federal agents operating in Hawaii. A few testifiers opposed the use of masked or unidentified officers and argued that local police should not be diverted from ordinary public safety duties to immigration enforcement. One ACLU witness noted that the federal government has increasingly used local and state agencies to expand immigration enforcement, and said the task-force provisions in the bills are important to prevent blurred lines between agencies. The committee did not take a final vote in the portion of the meeting provided, but it recorded very large numbers of supportive testimonies for both bills, with only a small number in opposition.
CA

California 2025-2026 Regular Session

Senate Public Safety Committee Jun 9th, 2026

Public Safety

Transcript Highlights:
  • It just says that if we are going to give them deferred entry of judgment, which really is meant for
  • And unfortunately, we have seen cases where juveniles were given deferred entry of judgment. for your
  • It just says that if we are going to give them deferred entry of judgment, which really is meant for
  • And unfortunately, we have seen cases where juveniles were given deferred entry of judgment.
  • , because deferred entry of judgment is supposed to be for low-level offenses.
Keywords: 987, senate, all
Summary: The committee first heard AB 647, a cleanup bill to AB 630 that would clarify that local agencies in Los Angeles and Alameda counties can use a pilot program to remove and dismantle certain abandoned, inoperable RVs valued at $4,000 or less. Supporters, including the author and Los Angeles Mayor Karen Bass’s representative, said the measure would help address public health and safety hazards tied to dilapidated RVs and homelessness. Opponents argued existing abandoned-vehicle laws already provide tools, and warned the bill could be used to remove vehicles occupied by unhoused residents without offering services. AB 647 was later approved on a due pass to Appropriations vote. The committee then considered AB 1656, which would give courts discretion to consider a prosecutor’s scheduling conflict when deciding whether to continue a human trafficking case, with amendments making the continuance discretionary and limited. Supporters said the bill would help preserve vertical prosecution and continuity for traumatized survivors; opponents raised speedy-trial and due process concerns. After discussion about balancing victim support and constitutional rights, the committee voted AB 1656 out on a due pass as amended to the floor. Members also heard AB 917, which would require prosecutors to file a motion to reinstate charges dismissed at a preliminary hearing rather than simply adding them back, with amendments clarifying procedures and violent felony refiling. Supporters said it would protect due process and respect judicial decisions; district attorneys opposed the bill as procedurally unnecessary and burdensome. The committee approved AB 917 on a due pass as amended to Appropriations. AB 2636, which would require courts to consider loaded-firearm possession when deciding whether a juvenile is eligible for deferred entry of judgment, also passed on a due pass to the floor after supporters emphasized public safety and opponents argued it would reduce rehabilitative opportunities for youth. Finally, the committee heard AB 1632, which would replace the notarization requirement for 602 trespass authorization letters with a statement under penalty of perjury. Supporters said the change would reduce administrative burden and help property owners and police address trespassing more efficiently; opponents warned it could weaken safeguards and be misused against tenants or unhoused people. The bill passed on a due pass as amended to the floor. The hearing also began consideration of AB 1974, a voluntary firearm safe-storage bill inspired by Pierce’s Pledge, with the author and a survivor advocate presenting the measure, but the transcript cuts off before the committee completed action on that bill.
TX

Texas 89th Regular

89th Legislative Session May 24th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • Have they been evaluated particularly in terms of logistics and costs?
  • So in the evaluation that would be conducted once every two years, at a minimum, what main things are
  • Presidents will conduct annual evaluations of vice presidents, provosts, and deans.
  • So as a politician in Austin, you would supplant your judgment via this amendment for the judgment...
  • Your judgment will supersede the parent's right to do so?
Bills: SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, SB2405, SB2406, SB2407, SB2166, SB2148, SB535, SB777, SB827, SB1141, SB1330, SB1352, SB1664, SB1862, SB1936, SB1453, SB1448, SB1398, SB2137, SB2111, SB53, SB226, SB1677, SB1723, SB1839, SB36, SB38, SB815, SB1856, SB552, SB646, SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, HB5560, HB762, HB 107, HB 114, HB300, HB138, HB4386, HB2495, HB581, HB3348, HB5323
LA

Louisiana 2026 Regular Session

Judiciary A May 12th, 2026

Judiciary A

Transcript Highlights:
  • Police officers have to go through psychological evaluations to be able to go to the academy.
  • I have four municipalities in my district that are going to file bankruptcy if you guys get a judgment
  • four municipalities in my district that are, they're going to file bankruptcy if you guys get a judgment
  • But they have consulted with the bankruptcy attorney, and if y’all go forward and get a judgment, they
  • But I I would go to the coroner's office and have her evaluated.
Keywords: 974, senate, all
NM

New Mexico 2025 Regular Session

IC - Radioactive and Hazardous Materials May 29th, 2025

Radioactive & Hazardous Materials Committee

Transcript Highlights:
  • That means we evaluate and quantify the injury.
  • In the process of evaluating. And determining The um The extent of contamination, I unders.
  • Um, how will it be evaluated?
  • Uh, we were never consulted whatsoever, uh, in terms of the evaluation and going through this process
  • On slide 15, there's one of the typos I mentioned in terms of judgment.
NM

New Mexico 2026 Regular Session

House - Education Feb 2nd, 2026 at 08:32 am

House Education

Transcript Highlights:
  • Under the first be it further resolved, we really want to look at overall and evaluate health insurance
  • The data is compiled in a manner in which we need to assess, evaluate, and determine where the gaps are
  • In short, this bill protects students, respects educators' professional judgment, and provides the structure
  • IEPs and support plans must be followed with empathy and not judgment.
  • my job is I'm the Student Body President of the university, so my constant responsibility is to evaluate
Bills: SB106, SB171, SB179
US
Transcript Highlights:
  • amendments and finally the bill, after we hear briefly from Senator Heinrich in a moment, we'll make a judgment
  • administration. and that you would discharge your duties quote on the basis of your best professional judgment
  • domestic enrichment industry is essential for our national security and we must conduct a realistic evaluation
  • Third, we should evaluate the status of the international market for U.S. nuclear developers and supply
  • even going a little bit on that, whether or not you'd be willing to work with the delegation to evaluate
HI

Hawaii 2026 Regular Session

ECD Public Hearing - Fri Feb 13, 2026 @ 8:30 AM HST

Economic Development & Technology

Transcript Highlights:
  • Next measure is HP 2429, um, relating to tax expenditure evaluation.
  • <00:17:08.319> expenditure um relating to tax expenditure um relating to tax expenditure evaluation
  • c> We<00:17:10.640> have<00:17:11.039> three<00:17:11.919> testimonies evaluation
  • We have three testimonies evaluation. We have three testimonies with<00:17:13.280> comments.
  • I know one of our students wanted to go into healthcare, but they have now re-evaluated their decisions
Summary: The committee opened with HB 1813 on taxation and HB 2429 on tax expenditure evaluation, taking mostly written testimony and limited oral discussion. On HB 2429, the Tax Foundation and Department of Taxation raised privacy and federal-law concerns, warning that the bill could require taxpayers to file duplicative returns and could risk disclosure of federal tax information if released publicly. Members and witnesses discussed using anonymized or summary reporting instead of individual public release, with the department saying summarized data would be preferable and that the state can ask for the information as a policy matter, but individual public release could create problems. The committee then heard HB 2423 HD1 on biodiesel, where Pacific Biodiesel said it can supply all biodiesel needed for B5 in Hawaii without imports and asked to move the implementation date earlier to November 2027 to allow rollout planning. HB 1996 HB1 on hearing aids drew broad support; a disability access representative said earlier insurance-based efforts had run into administrative problems and that this bill would immediately lower costs for consumers. HB 1851 HD1, also related to hearing aids, received support from the Department of Labor and Industrial Relations, while the Tax Foundation argued the program would be better funded directly rather than through the tax system, citing overhead costs and blank provisions that should be filled in before passage. On HB 2546, the research activities tax credit, HCDC said the credit supports long-term R&D and should be converted from a first-come, first-served system to proration so more applicants receive some benefit; the agency described the credit as helping companies move from idea to commercialization and noted the state is leaving potential jobs and federal dollars on the table. HB 2028 HD1, relating to Labor Day for construction workers, drew support from labor representatives who said it recognizes construction workers and helps offset cost-of-living pressures, while the Tax Foundation opposed it as an industry-specific subsidy and flagged technical issues with undefined terms and blank credit amounts. The committee also heard HB 2583, HB 2490, HB 2545, HB 2114, and HB 1859 HD1. HB 2490, concerning coastal erosion at Mokuhiki Bay, received strong support from a temple representative who described severe shoreline loss, years of temporary emergency work, and the need for a long-term, nature-based solution in coordination with state agencies. HB 2545, involving HCDC and SBIR commercialization, was supported as a way to turn R&D into economic development; HCDC said it had more applications than it could fund and that the bill could help create high-wage jobs. HB 2114, the Hawaii Benefits Hub, received comments from ETS and DHS emphasizing support for the concept but cautioning that operational, policy, cybersecurity, and data-sharing standards must be carefully aligned. HB 1859 HD1 on workforce development drew strong support from workforce and philanthropic groups, who said Hawaii faces a long-term gap between projected living-wage jobs and the number of young people entering the workforce, and argued the bill would create durable infrastructure for coordination and long-term planning. No formal votes or final actions were taken in the portion of the hearing provided.
NH

New Hampshire 2025 Regular Session

House Children and Family Law (01/28/2025)

Transcript Highlights:
  • It does feel more judgmental for families when DCF is coming in and say, 'I have this allegation against
  • It does feel more judgmental for families when DCF is coming in and say, 'I have this allegation against
  • It does feel more judgmental for families when DCF is coming in and say, 'I have this allegation against
  • Jen Ross continued that DCYF has access to evaluations that can be provided to parents, children, and
  • and assessments to those um evaluations and assessments to help<04:40:13.920> us<04:40:14.480
Keywords: 1189, house, all
Summary: The House Children and Family Law Committee met on January 28, 2025, and first heard House Bill 322, which would give a parent paying child support the exclusive right to claim the child as a dependent on taxes. Representative Barton, the sponsor, argued that because child support is no longer tax-deductible, the paying parent should at least receive the child tax credit. Committee members and later testimony from New Hampshire Legal Assistance raised concerns that the bill would override court discretion, could disadvantage low-income custodial parents, and would not account for cases where child support payments are small or where parents share support unevenly. Several members noted that judges already allocate dependency claims in divorce orders and can modify those orders when circumstances change. After testimony, the committee moved to ITL (inexpedient to legislate) HB 322. The motion was seconded, discussion continued, and the roll call was unanimous in favor of ITL. The committee then placed the bill on consent and ended the executive session on HB 322. The committee next took up House Bill 325, which would eliminate term and reimbursement alimony in no-fault divorces. Representative Barton testified that alimony in those cases was akin to involuntary servitude and should not survive dissolution of the marriage contract. The hearing then moved into questions about whether alimony is meant to compensate a spouse for sacrifices made during the marriage, such as supporting a partner through school or staying home with children, and the sponsor maintained that post-divorce support should not continue as a marital obligation. The transcript cuts off before any vote or further action on HB 325 is shown.
VA

Virginia 2026 1st Special Session

Courts Of Justice Mar 6th, 2026

Courts of Justice

Transcript Highlights:
  • Shannon was able to provide you also with the evaluation that Judge Sachs did.
  • There were some concerning marks in your judicial performance evaluation.
  • A little lack of judgment not pursuing that real estate career, but we'll overlook that.
  • But how do you think that the delegation ought to evaluate that?
  • I have to look. have to evaluate your cases every single day just like a judge does.
AR

Arkansas 2026 Regular Session

LEGISLATIVE JOINT AUDITING Jun 5th, 2026

LEGISLATIVE JOINT AUDITING

Transcript Highlights:
  • An additional allowance for uncollectable accounts is also prepared to reduce amounts due from judgments
  • And correct me if I'm wrong, this was determined through the evaluation of the internal controls, is
  • It wasn't—it was part of the process of an audit evaluating your controls, and this is the result of
  • that evaluation of the internal controls.
  • What's the current process for evaluating the logs that are being—you're obviously Evaluating the logs
Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted prior minutes and several committee reports. The executive committee report noted adoption of its minutes, staff updates on scheduled audits, approval of an annual financial audit for the City of Horseshoe Bend, and an update on the intern program. The Counties and Municipalities report covered delinquent private water and sewer audits, compliance follow-up with towns including Denning, Gum Springs, Omer, Fargo, Jericho, and Haynes, and review of current and deferred reports; the committee filed most current reports but deferred several and referred some matters to prosecutors and the Attorney General. The Educational Institutions report said 103 education audits were reviewed, most with no findings, while several school districts had findings and one Booneville School District finding was referred to law enforcement. The State Agencies report included findings at the Department of Finance and Administration and a deferred Department of Health report, and the committee filed 13 reports. The committee then received lengthy presentations on the State of Arkansas annual comprehensive financial report and the state single audit for fiscal year ended June 30, 2025. Legislative Audit issued unmodified opinions on the state financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and improper methodology changes and documentation issues at the Division of Workforce Services affecting year-end estimates for unemployment-related accounts. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed. Auditors reported 33 findings overall, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer Electronic Benefit Transfer program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Committee members questioned DHS, the broadband office, OST, DFA, Education, and Workforce Services about the findings, corrective actions, cyber protections, federal drawdowns, child care reporting, and accounting methodology changes. Several agencies described corrective steps. DHS said it had changed how it draws Summer EBT funds, addressed provider revalidation and incarceration-related Medicaid issues, and updated internal processes and staffing. The broadband office said the questioned costs reflected invoice documentation disputes rather than missing payments and expected Treasury review to resolve the issue. OST said it was expanding logging, endpoint detection, and enterprise monitoring, and described broader cybersecurity investments, training, and a roadmap. DFA and Workforce Services addressed the workers’ compensation and unemployment accounting issues, with Workforce Services saying it had updated its policy and submitted the methodology to DFA. After discussion, the committee voted to hold the two statewide audit reports over until the August meeting, with members asked to submit specific questions in advance so only needed agencies would return. The final item was a special report on the Hot Spring County Solid Waste Authority for January 1, 2023 through June 30, 2025. The audit reviewed compliance with laws, board procedures, bidding, payroll, permits, inspections, and cash handling. It noted prior private audit findings on segregation of duties, that recent private audit reports had not been obtained for 2023 through 2025, and that the current administrator said prior office staff and bookkeeping contractors resigned when he was hired. The authority’s operations and revenue sources were described, and the report was presented for committee review.
FL
Transcript Highlights:
  • There's an evaluation that we did for all of those.
  • And I think it's a question that we have to evaluate as we see what the current peak has done and as
  • So that certainly has to be evaluated from that perspective.
  • Respect to the staffing, and it is something that we have to evaluate. Follow-up.
  • The evaluation has been suggested by the other question in respect to a decline in staff and whether
Summary: The committee first took up a long-running audit finding involving the City of Daytona Beach’s unexpended building permit fund balance, which has exceeded the statutory cap for several years and was reported at $10.8 million in the latest audit. Mayor Derek Henry and city staff said the city had analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees, used some excess funds for a training facility rehabilitation, and is pursuing a $9.4 million City Hall expansion that they say is allowed under a November 2024 Attorney General opinion permitting construction of a building to house the building code enforcement function. Committee members repeatedly questioned whether the city was simply trying to spend down the money, whether the proposed uses were truly lawful, why the balance kept growing despite fee waivers, and where the interest earnings were going. The mayor and deputy city manager said the city’s growth and staffing needs justified the plan, but several members expressed frustration and skepticism. A public commenter also urged accountability and raised concerns about the city’s spending plans and the size of the remaining balance. The committee then received an Auditor General presentation on the Town of Greenville, which found 31 operational audit findings and described pervasive control failures, possible fraud, waste, and abuse. The findings included election paperwork problems that left a council seat vacant, conflicts of interest, late financial disclosure filings, related-party transactions, inadequate meeting notices and minutes, quorum and voting documentation problems, council members’ involvement in day-to-day operations, missing ethics training, budget adoption and monitoring deficiencies, inaccurate accounting records and bank reconciliations, utility billing and rate issues, grant compliance problems tied to an unfinished grocery store project, weak personnel and contracting controls, improper severance and compensation issues, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control weaknesses, poor public records access, and IT access and fraud-policy gaps. Greenville’s mayor and staff said the audit largely reflected the prior administration and that the current council and staff are taking corrective action. They said the town terminated the former manager, adopted seven new policies since the audit began, and is working with the Auditor General to improve procurement, financial controls, inventory management, grant oversight, and ethics compliance. The town attorney said he had alerted federal authorities earlier about concerns, and committee members noted that FDLE has received a criminal referral and is investigating. Several members praised the new leadership’s cooperation but also suggested the town consider consolidation or dissolution if problems persist.