Transcript Highlights:

• We have on our agenda today a number of reports and one adoption of one final performance audit, and
• So we have to dedicate a portion of a full-time performance audit staff member to this report.
• Next up on our agenda is the performance audit of the Office of Privacy and Data Protection, OPDP, and
• Susanna, it seems a little unusual that we're doing a performance audit ahead of an action and saying
• audit committee.

Summary: The Joint Legislative Audit and Review Committee met on September 17, 2025, in hybrid format. After roll call, the committee initially lacked a quorum and deferred approval of the July 15 minutes until Representative Berg arrived; the minutes were then adopted. Members also discussed the proposed 2026 JLARC meeting schedule, including possible changes to address crowded July meetings and the annual tax exemption review workload. Staff presented the annual lodging tax expenditures report, noting that 213 municipalities received distributions in 2024, with 91% reporting compliance, $114 million awarded for more than 1,700 activities, and no independent verification of the self-reported data. Several members questioned the value and usefulness of the report, and the executive committee indicated it may recommend removing the statutory reporting requirement. The committee then heard the preliminary performance audit of the Office of Privacy and Data Protection, which found the office meets its statutory responsibilities and has high user satisfaction, but recommended updating the statute to better match the office’s current capacity and focus and improving performance measures to reflect long-term privacy outcomes rather than outputs. Members asked about FERPA and other federal privacy laws, and OPDP staff said they provide general privacy training and consultation but not law-specific training unless requested. The committee adopted the final report on Washington State recreational boating programs without recommendation, after staff reported that boating revenues support both general government and boating activities and that no participating agencies submitted formal comments. Members asked about boater safety education and possible overlap among the six agencies involved; Parks staff said education has reached more than 500,000 boaters and that fatalities and incidents have declined. The committee also reviewed planned study questions for a JLARC review of Labor and Industries’ enforcement of farm worker laws, with members raising scope questions about the term “farm worker” versus “agricultural worker,” and for DNR’s Eastern Washington sustainable harvest calculation, which JLARC will review as DNR completes its recalculation. Finally, staff outlined the 2026 tax preference performance reviews covering seven preferences, and members asked about racial equity, environmental impacts, disclosure of beneficiary savings, and how the reviews will measure effectiveness; the meeting adjourned before noon.

Transcript Highlights:

• It allows them to have access as needed to perform an audit, and that's pretty much it in a nutshell.
• So in March of 2025, we did a performance audit known as the homelessness initiatives in New Orleans.
• In March of 2025, we did a performance audit known as the homelessness initiatives in New Orleans.
• The state legislative auditor recently conducted a performance audit of the New Orleans Continuum of
• We're doing performance audits all across the state. We're just doing more and more of them.

Bills: SB237

Keywords: child welfare, Department of Children and Family Services, mandatory reporting, abuse prevention, investigative teams, child ombudsman, forensic interviews, confidentiality

Summary: The Senate Committee on Health and Welfare met on May 20, 2026, with eight members present and approved the May 13 minutes. The committee quickly reported several bills favorably, including SB 1224, which requires DCFS review when a pregnancy involves a child under 17 and makes children under 12 a child in need of care; SB 1100, which repeals an old statute on unenriched bread; HB 1220, a continuation of prior work to codify certain provisions related to the Louisiana State Board of Medical Examiners; HB 1231, clarifying that continuous glucose monitoring is covered through Medicaid for any insulin-dependent diabetic, including gestational diabetes; and HB 198, setting reimbursement rates for ambulatory surgery centers for certain Medicaid procedures. The committee also adopted a personal privilege welcome for physicians on White Coat Day and repeatedly noted that several bills were being advanced with the understanding that further work might continue before floor debate. A major portion of the meeting focused on HB 1160, which would create a streamlined restricted license pathway for qualified international medical school graduates, especially for rural and shortage areas. Committee members pressed the Board of Medical Examiners about delays in promulgating rules under an earlier 2024 law and objected to rule language they said went beyond the statute. Board representatives acknowledged a misunderstanding about the original bill’s intent and said the program had been operating, but members warned against agencies writing rules that contradict enacted law. Despite the criticism, HB 1160 was reported favorably. The committee also reported favorably HCR 67, which creates a task force to study gaps in acute care for special-needs adults and children, following emotional testimony from the sponsor about her son’s death and the lack of appropriate care options. The committee then approved HCR 27, calling for a coordinated statewide evaluation of autism services by the Department of Health and Department of Education, with testimony emphasizing rising diagnosis rates, rural provider shortages, and the need for better data and coordination between medical and school-based services. HCR 28, which would study school nurse orientation and training, was also reported favorably after school nurses described the lack of standardized onboarding for new graduates and the risks of placing them alone in schools without adequate supervision. HB 469, which would have allowed pharmacy license renewal fees to be directed to Xavier University’s pharmacy school as well as public schools, was deferred after concerns about diverting funds from public institutions and the absence of testimony from affected schools. The committee also took up HB 223, which recreates DCFS, and adopted an amendment shortening the sunset date and requiring law enforcement reports to be accepted through a secure web-based platform; the bill was then reported favorably as amended. Another major discussion centered on HB 457 and HB 616, both tied to homelessness. HB 457, establishing minimum standards for shelters and related facilities, was reported favorably as amended after sponsor testimony and support cards. HB 616, which would allow the legislative auditor and local officials access to records and databases for audits of homelessness initiatives, drew extensive debate over privacy, federal funding, and accountability. Supporters cited a 2025 audit showing more than $216 million in federal homelessness spending in New Orleans and argued that auditors need access to performance data to detect waste and abuse; opponents warned about client privacy and the impact of funding cutoffs. The committee adopted an amendment changing permissive language to mandatory language for enforcement and then continued hearing testimony, with the discussion still centered on balancing oversight with confidentiality.

Transcript Highlights:

• performance Audits and fiscal and performance Audits and fiscal and operational<00:35:33.200>
• <00:37:58.200> audits is to be able to do performance audits is to be able to do performance
• <00:42:45.440> audits office because when we perform audits office because when we perform
• think for performance audits it's best think for performance audits it's best to<00:42:52.520>
• <00:48:45.920> we performance audit work uh necessarily we performance audit work uh necessarily

Keywords: Meeting Start: 00:44 Attendance Roll Call: 00:55 SB 193 (Sen. Girdler): 01:53 SB 9 (Sen. Higdon): 03:22 SB 257 (Sen. Tichenor): 34:14 Adjournment: 50:57, 958, all

Summary: The Senate Standing Committee on State and Local Government first took up Senate Bill 193, a simple measure described as restoring wallet cards for jailers to carry when they are outside the jail. The sponsor noted the fiscal impact was essentially zero, there were no questions, and the committee approved the bill 9-0 for passage to the Senate floor. The committee then heard Senate Bill 9, sponsored by Senator Higdon, which would change how the Teachers Retirement System (TRS) treats sick leave, personal leave, and annual leave in retirement calculations. The sponsor argued the bill is intended to address TRS’s financial challenges by standardizing leave rules statewide, limiting TRS retirement credit to 10 sick days and 2 personal days per year, preventing annual leave from being rolled into sick leave, requiring districts to pay the actuarial cost for any leave beyond the cap, and adding reporting and oversight requirements for participating agencies. He also said the bill would add 30 days of maternity leave, allow voluntary district contributions for tier four teachers, and direct the state auditor to audit TRS and report on agencies. Committee members asked about how overages would be audited and billed, the cost of a sick day, and how the bill would interact with local leave policies, including paid parental leave in some districts. The sponsor clarified that existing accumulated leave would not be affected, that the bill applies going forward, and that districts could still offer more leave but would bear the added cost. Members also discussed whether the maternity leave language set a cap or a minimum, and one senator noted the bill was intended to preserve personal days while stopping annual leave from being converted into pension credit. No vote on Senate Bill 9 was shown in the transcript excerpt.

Transcript Highlights:

• Our opinion also does reference other auditors that perform audits over various component units, and
• difficulties as we performed our audit. difficulties as we performed our audit.
• I'm an audit partner with KPMG, been with the firm 30 years and have performed various single audits
• This audit was performed by our office. With me is Jim Laar Rivier.
• Um this audit was performed by letter.

Keywords: 928, house, all

Summary: The committee first approved the March 21 minutes and then took up a consent calendar, withdrawing several items before adopting the remainder. It also moved item FIS 25103 to the table by a 6-4 vote after Senator Gray argued the Executive Council had not yet acted on a prior $5 million approval and that the committee should avoid adding to the rainy day fund draw. The committee then approved item 25106 for the Department of Natural and Cultural Resources/State Library after hearing that the department expected about a $400,000 lapse to return to the state. A major discussion centered on New Hampshire Police Standards and Training (item 2577). Senator Gray questioned whether a proposed equipment purchase could be delayed to the next biennium in light of the state’s deficit and rainy day fund use. The agency said the equipment was needed now for scenario training, vendors had already been identified, and delaying would likely increase costs and force continued reliance on unpaid volunteer help. The committee ultimately approved the item. The committee also approved Department of Energy item 2587 after hearing that federal weatherization funds are drawn down on a reimbursement basis, and item 2588 after similar testimony that weatherization work must be completed and inspected before reimbursement, limiting how quickly funds can be expended. Item 250094 had been withdrawn. Later, the committee discussed Senator Carson’s request for an LBA review of the YDC claims settlement fund, with members expressing concern about administrative costs, attorney fees, settlement-loan payoffs, and the need for more detailed reporting. The committee voted to direct LBA to conduct the audit described in Senator Carson’s memo, with the additional request that the review include the term over which attorney fees are paid. The meeting then moved on to an HHS staff item, where members began questioning the timing of dashboard data and reporting delays.

Transcript Highlights:

• The second thing on the agenda is a potential audit topic and the review of the status of prior performance
• audits on the 10-year list.
• or prior performance audits on the 10 or prior performance audits on the 10 year<00:01:46.640>
• For the record, I'm Christine Young, director of audits for the LBA, and with me is Jay Henry, performance
• audit supervisor.

Keywords: 1189, house, all

Summary: The committee first approved the minutes from its October 3 meeting unanimously. It then reviewed follow-up status on prior performance audits, beginning with the Department of Corrections’ sex offender treatment program. DOC said all audit items from the 2016 review were resolved except one related to tracking benchmarks, progress, and recidivism. Officials explained that a new offender management system, Chorus, was recently implemented but has had rollout problems affecting operations, including restitution checks, and that they hope the system will be stable enough within about six months to begin tracking the needed metrics. Members asked about treatment inside prison and after release; DOC described in-prison treatment, parole aftercare, probation and parole oversight, administrative restrictions, and reassessment if conditions are not met. The committee next heard from OPLC on the Real Estate Commission audit. OPLC reported that all but one finding is substantially or fully resolved, with the remaining issue involving review of applicants’ adverse financial history and liabilities. The delay is tied to ongoing rulemaking, and OPLC said the commission is amending its criteria and integrating universal application procedures into board rules. The office estimated substantive completion by March 2027, with rule filing expected sooner. The committee then took up the Board of Pharmacy audit, where OPLC said most findings remain partially resolved because the board is in the middle of a major rule overhaul and a new licensing software project. Officials described a shift toward a compliance bureau and more routine, risk-informed inspections, rather than inspections driven only by complaints, and said updated manuals and forms will follow the new rules and technology. Finally, the Legislative Budget Assistant reported on ongoing audits. For special education, staff said they are writing the report, have 25 completed observations, and have expanded to 70 identified observations, with a full draft expected in the first quarter of 2026 and a final report by summer 2026. For education freedom accounts, 40 observations have been identified, 15 finalized, and a draft is expected by midspring with a fiscal committee presentation in summer. For the Doorway program, the audit plan was finalized with DHHS help, financial activity was isolated, fieldwork is expected to finish by Thanksgiving, and a draft report is planned for January or February 2026, with a final report by March or April 2026. The committee discussed scheduling its next meeting for February 6 at 10 a.m. and emphasized the value of follow-up on older audits; the meeting adjourned after members agreed the follow-up process should continue.

Transcript Highlights:

• Starting on page two, state law requires that our office perform an audit of each state agency once every
• Chairman, members of the committee, when we go in and do a performance audit, and that's what we are
• I think the performance audit came about when some of their questions came over fees and some of the
• It is one all-encompassing performance audit. That would not be feasible for us.
• Galleon's comments, that whatever the committee decides be incorporated into those performance audits

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• Now, the audit would be against USDA would be doing that audit against the records of the state, and
• So, it's a percent of the audits at the New Mexico audits, the federal audit.
• What percent does New Mexico audit?
• Performance.
• Tab G has the LFC audit which has been released. It was a clean audit.

Keywords: 996, all

Transcript Highlights:

• Any independent audits?
• the agreed-upon procedures audit.
• Our priorities remain focused on maintaining strong audit performance, improving processes, updating
• behavioral or performance.
• or performance.

Keywords: 977, all

Summary: The committee met to receive a detailed financial operations presentation from the South Carolina Vocational Rehabilitation (VR) agency, with staff walking members through funding sources, budgeting, accounts receivable, accounts payable, and grants management. Sabrina Walker explained VR’s blended funding structure, including federal grants, state appropriations, program income, and interagency contracts, and emphasized that state funds are essential to meeting the federal match and maintenance-of-effort requirements. Members asked repeatedly about transparency, audit controls, and the risk that state cuts could reduce federal drawdowns; staff responded that all reports reconcile back to the SCEIS accounting system, are subject to state audits and internal reviews, and that even modest state reductions could significantly reduce total available funding. The committee also discussed pre-employment transition services for students with disabilities, with staff confirming services are offered through school districts, charters, and private schools, and that contracts are monitored for performance and compliance. The presentation then shifted to budgeting and internal controls. Walker described a zero-based departmental budgeting process, monthly monitoring reports, contingency reserves for unexpected expenses, and a formal annual cycle that culminates in board approval. Members asked about facilities tracking, culture, and how the agency maintains accountability; staff said facilities staff inspect buildings and equipment, supervisors justify line-item requests, and the process has become smoother over time as departments learned the system. Cynthia Johnson followed with an accounts receivable overview, describing invoicing, receipting, aging, customer verification, year-end reporting, and the use of cross-training, shared email inboxes, and spreadsheets as checks and balances. She also explained work training center billing, interdepartmental transfers, and the revolving fund used to issue consumer checks more quickly than standard vendor payments. Olivia Perez presented accounts payable operations, including invoice processing through SCEIS and OnBase, the three-way match, travel reimbursements, revolving fund checks, State Treasury Office interactions, and handling of reversals, rejections, and levy notices. She reported that AP processed 67,723 SCEIS payments, 13,670 case management system invoices, 3,379 travel reimbursements, and 15,693 revolving fund checks in fiscal year 2025, with only 70 payment rejections. The final portion of the meeting covered Grants and Funds Management, where Walker explained federal reporting, drawdowns, payroll allocation, asset tracking, lease and IT contract reviews, cost allocation, and closing packages. She noted upcoming system changes such as S/4HANA, Workiva, and SC Pro, but said the agency is receiving training and feedback opportunities. No formal votes or legislative actions were taken during the presentation portion beyond approval of the prior minutes and a brief recess.

Transcript Highlights:

• in the FY25 audit.
• in the FY25 audit.
• As you know, the task of auditing and audit report reviews AI.
• , and annual audits.
• , annual audits.

Bills: HB1

Keywords: feed bill, legislative appropriations, legislative branch, New Mexico Legislature, general fund, legislative council service, legislative finance committee, legislative education study committee, house chief clerk, senate chief clerk, per diem, mileage, session expenses, interim committees, district staff, capitol complex, capital outlay data system, legislative processing system, redistricting, census redistricting

Transcript Highlights:

• We'll move on to the audits.
• the auditors to perform analyses. the auditors to perform analyses.
• 25 audit 24 audit ran into June of 25. 25 audit 24 audit ran into June of 25.
• She was a senior audit manager and in charge of the audit.
• > audit.

Keywords: 1189, house, all

Summary: The Joint Fiscal Committee met on March 20, 2026, approved the minutes, and adopted the consent calendar after removing two items for separate discussion: FIS 26048 from the Department of Safety and FIS 26053 from the Department of Environmental Services. The committee then adopted both of those items after brief questioning. Safety explained that a $2 million transfer would reduce its lapse, though it still expected a lapse of just under $4 million. Members, especially Senator Gray, emphasized concern about lapses and the need to track them closely given prior-year shortfalls. On the Environmental Services item, members discussed the Heavy Falls dam removal. The commissioner said the dam is old, not grounded in bedrock, and does not meet current safety standards, so removal was the practical option because replacement funding was unavailable. He said the aquatic resource mitigation fund and Army Corps of Engineers support made the removal feasible, and that the town had been involved in discussions for years. The committee adopted the item. The committee also adopted a Department of Transportation item, with staff noting high snowfall and a roughly 25% vacancy rate but saying contractors and bonus incentives had allowed plowing operations to continue. A Judicial Council item was then adopted, with the director saying it would likely be his last appearance this fiscal year. The committee next reviewed information materials on YDC claims administration, where DOJ staff said current spending would leave about a $10 million buffer into the next fiscal year and described reduced staffing and ongoing claims work; no action was taken. The committee then heard audit presentations for the Liquor Commission and Lottery Commission. The Liquor Commission audit reported seven findings, including a material weakness on reconciliations, issues with NextGen data/reporting, gift and promotional card controls, procurement and leasing practices, and one nonconcurrence on whether certain purchases were exempt from bidding requirements; members discussed whether attorney general review or legislation might be needed. The commission said it had completed a year-end reconciliation and was about 70% reconciled through February. The Lottery Commission audit reported three internal control comments, all concurred with by the lottery, focused on written procedures, filling the controller position, annual risk assessments, disaster recovery testing, user access controls, and training compliance; the lottery said it was hiring to reduce reliance on one employee and had no unresolved findings. The committee took no vote on the audit materials and adjourned after setting the next meeting for April 17 at 11:00 a.m.

Transcript Highlights:

• We believe that would be very, very helpful in order to be able to do specific performance audits to
• We believe that would be very, very helpful in order to be able to do specific performance audits to
• this was the office of performance this was the office of performance Audits<00:08:26.879> and
• audits to review specific performance audits to review efficiency<00:08:39.320> um<00:08:40.200
• /c><00:09:44.160> have<00:09:44.279> a performance audits uh will will have a performance

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:

• It being 10:00, I'd like to open the Legislative Performance Audit and Oversight Committee meeting, and
• With me is Jay Henry, performance audit supervisor.
• <00:02:54.879> audit With me is Jay Henry, performance audit With me is Jay Henry, performance
• group of auditors on the performance audit side, and uh it's difficult for us to get through a very
• group of auditors on the performance group of auditors on the performance audit<00:55:00.480>

Keywords: 928, house, all

Summary: The Legislative Performance Audit and Oversight Committee met to accept prior minutes and receive updates on ongoing audits. Audit staff reported progress on three education-related reviews: special education (34 of 71 observations completed, draft expected in the second quarter and final in the summer), education freedom accounts (22 of 41 observations completed, draft expected in the second quarter and final in the summer), and the doorway program (5 of 13 observations completed, draft expected by the end of February and final by April or May). No committee questions were raised on the audit status update. The committee then discussed possible future oversight topics, beginning with SNAP and concerns about fraud and work requirements. Members suggested inviting DHS officials and contract administrators to explain program operations and compliance, and also discussed whether the Department of Justice Medicaid fraud unit or other experienced officials could provide useful context. Members noted New Hampshire’s existing oversight layers, including the Executive Council and the joint HHS oversight committee, while also expressing interest in hearing more directly from department staff about staffing and contract management capacity. A substantial portion of the meeting focused on whether to pursue an audit of special education at the local school level. Members debated whether to wait for the ongoing statewide special education review and a legislative study commission report, or to begin scoping a local audit now so work could start sooner. Supporters argued that local-level spending, identification rates, and effectiveness vary widely by district and that an audit should examine both costs and outcomes; others cautioned that the scope would need to be manageable given limited audit staff and that the statewide report may help narrow the focus. The committee also briefly discussed a potential audit of the Bureau of Elderly and Adult Services, but no decision was made on that item.

Transcript Highlights:

• Chair, Representative Gutierrez, state law does not require that we perform a certain number of audits
• What I can say is that with the 12 members of the ESA staff who perform audits on a daily basis, they
• shoot for about 170 audits per day, and we do about 2,000 audits per day.
• for our risk-based audits.
• Because we perform risk-based audits in the ESA program, when we choose samples to audit, they are biased

Bills: HB2352, HB2388, HB2418, HB2499, HB2500, HB2579, HB2584, HB2804

Keywords: funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages

Summary: The committee first heard HB 2584, which would prohibit public funds from being used for genetic sequencing equipment made by companies owned or controlled by entities domiciled in a foreign adversary. The sponsor said the bill is intended to prevent sensitive genetic data from being sold or used against the United States. There was little public testimony, and the committee approved the bill on a 13-5 vote for a do pass recommendation. Members then considered HB 2804, a rural development and housing tax credit bill that would let the Department of Housing allocate up to $2 million per year in credits for qualifying rural affordable housing projects, with the program set to expire in 2037. Supporters, including the sponsor, the mayor of Flagstaff, and housing investors and developers, said the credit would leverage federal LIHTC dollars, attract private capital, and help finance affordable housing for seniors, veterans, and low-income residents in rural Arizona. Opponents from the Arizona Free Enterprise Club argued state LIHTC programs are inefficient, costly, and hard to oversee. The committee passed the bill 13-4. The committee also heard HB 2388, as amended, which appropriates $100,000 to the Arizona Commerce Authority to study the economic benefits of small modular reactors and data centers, with a report due by June 30, 2027. Supporters said the study could help Arizona plan for future energy and data-center growth, while opponents argued the agency already has other funding sources and should not receive additional money for the study. The amended bill passed 10-7. After a presentation from Auditor General Lindsay Perry on county treasurer procedural reviews and the Santa Cruz County embezzlement case, the committee approved HB 2352, which provides $2,385,900 in FY 2029 for the Auditor General to continue county treasurer reviews, on an 11-7 vote. The committee then unanimously approved HB 2418, as amended, which directs $600,000 to be evenly distributed among five major incident task force counties and codifies the longstanding distribution practice. Finally, the committee took up HB 2499, the first of two ESA administration bills, which would appropriate $2.6 million and 12 FTEs to the Department of Education for ESA administration and oversight beginning in FY 2027; the bill drew extended debate about ESA growth, accountability, testing, and spending oversight, but the transcript cuts off before the final vote.

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:

• 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...
• The performance audit being discussed at this hearing was conducted solely and independently by the State
• I was the lead auditor for this performance audit. I'd also like to thank...
• This follow-up performance audit explored whether the Office of the Insurance Commissioner, while not

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.

Transcript Highlights:

• performance audit of the New Hampshire Commission for Human Rights.
• <00:43:03.400> Hampshire performance audit on the New Hampshire performance audit on the New Hampshire
• Audit Committee to ask for the performance audit. you that the house Judiciary Committee you that the
• <01:16:22.600> audit 2022 went to the Joint performance audit 2022 went to the Joint performance
• allowed to go on and this uh performance allowed to go on and this uh performance audit<01:19:54.199

Keywords: 928, house, all

Summary: The Fiscal Committee met on February 21 and first approved the January 30 minutes and the consent calendar, with item 2540 removed by the Department of Education and item 25057 set aside for discussion. The committee then took up FIS 25057, a Department of Transportation request tied to a federal grant for building information modeling and related data standardization across DOT systems. Transportation officials explained that the $2.405 million consultant-heavy request would connect surveying, design, construction, and asset management systems, improve efficiency and long-term asset tracking, and help the department catch up with other states. Several senators questioned the lack of immediate, quantifiable budget savings and the reliance on consultants, but the item was ultimately adopted. The committee next approved FIS 25054 for the Department of Health and Human Services after questioning a $16 million shortfall in the Children’s Health Insurance Program. DHHS explained the variance as a budgeting and accounting issue tied to separating CHIP from Medicaid managed care, pandemic-era continuous enrollment, and the new federal requirement for 12 months of continuous coverage for children. Members also approved a Cannon Mountain fee item, where park officials described a proposed price freeze for early-bird passes, a new in-season tier, and modest increases in off-season pricing, while noting operating cost pressures, strong snow conditions, and favorable customer value ratings. That item was adopted unanimously. The committee also approved the Department of Corrections item after discussion of staffing, retirement eligibility, overtime, and recidivism. Commissioner Helen Hanks said retirement-eligible staff had declined slightly, recruitment was improving, overtime hours were down, one housing floor had been closed because of lower population, and the department had reduced reincarceration by 8% over seven years, which she said produced substantial savings. The item was adopted. During informational items, the committee heard a Legislative Budget Assistant performance audit of the New Hampshire Commission for Human Rights. The audit found the commission inefficient and ineffective in processing complaints, with average case closure taking 840 days, significant backlogs dating back decades, expired administrative rules, weak management controls, disorganized and outdated procedures, unreliable data, and unresolved prior audit findings. The audit included 25 recommendations, two of which may require legislative action. Commission staff said they appreciated the recommendations and expected the additional resources from the prior budget cycle to help address the backlog and improve transparency and efficiency.

Transcript Highlights:

• State performance audit that we released State performance audit that we released in<00:01:19.159
• ><00:01:42.119> turn<00:01:42.320> it performance audit I'd like to turn it performance
• /c><00:02:00.920> of<00:02:01.079> the performance audit of the office of the performance
• financial audit division and these performance audits, and that those are the standards.
• c> um sampling audit that was performed um sampling audit that was performed um later<00:59:13.240

Keywords: 1183, house

Transcript Highlights:

• Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
• Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
• Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
• Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
• Any audit requirement from school districts as being in financing operations, I can tell you those audits

Keywords: 958, all

Summary: The Senate Standing Committee on Education met with a quorum and first took up Senate Bill 68, which was presented by Kentucky Department of Education staff as a cleanup measure to reduce duplicative or outdated reporting requirements. The bill, as amended by a committee substitute, would streamline reporting on local wellness policies, school breakfast programs, school budgets, audits, and school nutrition assessments, while preserving existing requirements to adopt wellness and physical activity policies and maintain audit obligations. Members asked whether removing reporting on physical activity and related topics would weaken oversight; KDE responded that districts would still have to adopt the policies and be reviewed under federal nutrition monitoring, but the state reports were often incomplete, hard to compare, and not especially useful. The committee adopted the substitute and passed SB 68 unanimously. The committee then heard Senate Bill 207, the School Innovation Act, sponsored by Senator West. The bill would create an optional program allowing school districts to apply to the Kentucky Board of Education for waivers from certain administrative regulations and establish three-year “schools of innovation,” potentially with third-party partners, to give struggling schools more flexibility and a fresh start. Senator West said the model was inspired by a visit to a school of innovation in South Carolina and by examples from South Carolina and Indiana, and he argued that the bill would let districts try new approaches without mandating participation. He also said existing “district of innovation” language in statute is a relic and that the bill would replace it with a school-based model. Committee members asked about fiscal impact, eligibility, and whether the bill was limited to failing schools. Senator West said the fiscal note was indeterminate because participation is voluntary and could range from none to many districts, but he expected little direct budget change and possible outside philanthropic funding if a district chose to participate. He said the bill does not limit participation to the bottom 5% of schools and would be left to local district discretion. Members also raised whether high-performing or specialized schools could use the model; West said yes, if a district chose. Supportive testimony emphasized that the bill could reduce burdensome oversight and allow schools more flexibility to innovate. The discussion ended with continued questions and no final action recorded in the excerpt.

Transcript Highlights:

• You know, our bread and butter is performance audits, where we assess the performance of programs that
• Happy to answer questions about my office or our budget anyway. performance audits where we assess the
• performance audits where we assess the performance<00:13:35.079> of<00:13:35.360> programs
• <00:13:35.920> that<00:13:36.040> the performance of programs that the performance
• c> I'm you have audits uh proposed audits I'm you have audits uh proposed audits I'm happy<00:14:

Keywords: 910, house, all

Transcript Highlights:

• Staff from the State Auditor's Office will give a presentation on their recent performance audit.
• The performance audit being discussed at this hearing was conducted solely and independently by the State
• The performance audit being discussed at this hearing was conducted solely and independently by the State
• Both the Departments of Ecology and Health appreciate the state auditor's work on this performance audit
• Both the Departments of Ecology and Health appreciate the state auditor's work on this performance audit

Summary: The I-900 Subcommittee held a public hearing on the State Auditor’s performance audit, Community Engagement During Contaminated Site Cleanups. Auditors said Ecology directly conducts or supervises cleanup at only about 8% of active contaminated sites, while most sites are handled by third parties or have no cleanup plan yet. The audit found that Ecology generally met legal requirements at the sites it oversees, but community engagement varied, was not consistently tailored to local needs, and lacked a systematic “lessons learned” process. Auditors also found inconsistent coordination between Ecology and the Department of Health, and limited guidance for staff on when to collaborate. Tribal feedback was mixed: some tribes said engagement met their needs, while others wanted earlier and more tailored outreach. Committee members pressed the auditors on why many third-party-managed sites appeared to have little or no public involvement, and whether Ecology has broader authority to require public engagement and oversight. The auditors responded that their review focused on community engagement requirements, not the full cleanup permitting process, and said the gap they identified was the lack of required oversight for third-party engagement. Members also asked about tribal engagement, exposure scenarios, and the meaning of “active” and “planless” sites. Ecology officials said they agreed with many of the findings, were already taking steps to improve community research, lessons-learned reviews, tribal guidance, and coordination with Health, and had recently launched a public email notification system for site status changes. They also said some recommendations would require additional funding or staff resources. Public testimony supported stronger community engagement and more resources for Ecology. Washington Conservation Action said contaminated sites disproportionately affect communities of color and low-income communities, praised the audit for highlighting the need for better site-specific engagement, and urged full funding for MTCA-related work. The hearing ended with the chair inviting written comments and adjourning the meeting.