Transcript Highlights:

• next audit cycle, we had operational audits at six of the universities, our next operational audit cycle
• an audit.
• They do all have an audit chief audit executive.
• They do all have an audit chief audit executive.
• Is this a financial audit finding or is this an operational audit finding? You're recognized.

Summary: The Higher Education Budget Subcommittee met to hear a presentation from the Florida Auditor General’s office on recent operational audits of four universities and to discuss how audit findings are handled. The Auditor General explained that financial audits occur annually and operational audits at least every three years, with universities required to respond in writing to findings; the office generally follows up in the next audit cycle, though it can audit sooner if needed. Members asked about accountability, whether findings are referred to other bodies, and how internal university audit functions interact with the state audit process. The chair emphasized the committee’s oversight role in ensuring public funds are used appropriately. The audit findings highlighted issues at New College of Florida, Florida A&M University, the University of Florida, and Florida Atlantic University. At New College, auditors cited invoice/payment errors, delinquent student account collection delays, prohibited extra compensation, exceeding state remuneration limits for certain employees, weak purchasing card controls, construction management cost documentation issues, and subcontractor licensing documentation gaps. At FAMU, auditors found investment accounting classification issues, delayed bank reconciliations, late vendor payments, and incomplete annual employee evaluations. At UF, auditors reported concerns over a $6.4 million consulting contract, event and catering spending, president’s office hiring and salary practices, bonus and relocation payments, continued high compensation after the president transitioned to another role, travel expenses including charter flights, and remote work agreements. At FAU, auditors found distance learning fee revenue exceeded allowable costs by about $2.8 million, carry forward funds were underreported by about $77 million, and credit card controls needed improvement. Members pressed the Auditor General on whether overpayments were refunded, whether any findings involved statutory violations, and what enforcement exists beyond the audit report. The auditor said some issues were corrected by the universities, such as New College recovering excess compensation from foundation funds, but others would be revisited in future audits; if potential fraud were identified, it would be referred to the state attorney’s office. The chair closed by noting that accountability for public spending rests with the Legislature and the committee, and the meeting adjourned without any vote or formal action beyond receiving the presentation.

Transcript Highlights:

• existing audit procedures, not new ones, for election-day and early voting.
• It's important to note that this bill does not create new auditing procedures.
• The bill applies the existing procedure The bill applies the existing procedure for election day to early
• Are you speaking to the audit part of her testimony? Yes, that's what you would use for an audit.
• Are you speaking to the audit part of her testimony? Yes, that's what you would use for an audit.

Summary: The committee heard House Bill 3709, which would change the partial manual audit process so early voting could be audited by voting location rather than by randomly selected precincts. The author and several supporters said the current precinct-based process is antiquated, labor-intensive, and especially difficult in countywide voting systems and large counties. Opponents and some neutral witnesses raised concerns about whether the change would still allow an apples-to-apples audit against official precinct results, whether random selection procedures should be more clearly defined, and how ballot secrecy and mail ballots would be handled. The Secretary of State’s office said counties already use random selection methods and that the bill would largely standardize early voting audits with election-day procedures, while also noting ballot privacy issues can arise in public records requests. After testimony, the bill was left pending. The committee then took up House Bill 766, as substituted, which would require precinct chair applicants to provide an email address, phone number, or both, while making that contact information confidential. Supporters said the change would help parties and local officials contact applicants more efficiently. Opponents argued it could expose personal contact information to public records requests and harassment, and some suggested the information should instead be handled through party rules. The bill was left pending after the committee substitute was withdrawn. House Bill 3775 followed and would set clearer timelines for when early voting ballot boards may begin opening carrier envelopes, with different start times based on county size. Supporters said the bill would address counties opening ballots too early and improve ballot security, while opponents warned it could delay defect notices and cure opportunities for mail voters and create problems in large counties that process high volumes of ballots. Testimony also focused on whether the bill referred to carrier envelopes or secrecy envelopes and on how counties like Harris County currently image and secure ballot materials. The bill was left pending. Finally, the committee heard House Bill 4275, which would require countywide polling systems to have polling places in each election precinct, intended to address uneven distribution of polling locations across county commissioner precincts. Supporters said the bill would make polling place distribution fairer and more consistent, especially in Harris County, while opponents said it would undermine countywide voting, increase costs, require more equipment and staff, and reduce local flexibility. Several witnesses also raised concerns about ballot secrecy and the practical burden on large and rural counties. The bill remained under discussion as testimony continued.

Transcript Highlights:

• Joint Legislative Auditing Committee will now come to order. Let's please call the roll.
• So some of our audit procedures covered earlier activity.
• period and what years you were auditing for them, please?
• period and what years you were auditing for them please so we're predominantly the auditing period and
• to determine the town's progress and correct the audit findings.

Summary: The Joint Legislative Auditing Committee first heard a long-running audit finding involving Daytona Beach’s unexpended building permit funds, which have exceeded the statutory limit for several years and were reported at $10.8 million in the most recent audit. Mayor Derek Henry and city staff said the city has analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees over several periods, and used some excess funds for a training facility rehabilitation and a proposed City Hall expansion. Committee members repeatedly questioned whether the city was simply trying to spend down the money, raised concerns about the legality and necessity of proposed expenditures, and asked about interest earnings, truck purchases, and the lack of detailed tracking for training-facility use. The city said an Attorney General opinion allows construction of a new building for building-code functions but not purchase of an existing building, and that if the city cannot comply through permissible construction it would have to return the funds. No vote was taken, but members expressed strong frustration and urged the city to resolve the issue quickly and lawfully. The committee then received the Auditor General’s presentation on the Town of Greenville, which found 31 findings and described pervasive control failures, possible fraud, waste, and abuse. The findings covered elections and quorum issues, conflicts of interest, late or missing financial disclosure forms, related-party transactions, poor meeting notices and minutes, council involvement in day-to-day operations, missing ethics training, budget and accounting deficiencies, weak bank reconciliations, improper utility billing and rates, grant compliance problems tied to a grocery store project, personnel and compensation issues involving the town manager, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control problems, public records issues, and IT/fraud-policy weaknesses. The auditor said the review focused mainly on October 2022 through February 2024 but went back further for some grant-related matters. Greenville’s mayor and staff said the audit reflected actions of a previous administration and that the current council and staff have already adopted seven new policies to improve procurement, financial controls, inventory management, grant oversight, and ethics. They said the town has a new manager and clerk, that the former manager was terminated, and that the town referred matters to FDLE, which is investigating. Committee members asked about the manager’s salary increase, severance, P-card use, and whether the town should consider consolidation or dissolution. The mayor said the town is on a better path, that most of the prior leadership has been voted out, and that the town is working with auditors and an outside accounting firm to correct the problems.

Transcript Highlights:

• response and performance to the audit response and performance to the audit from<00:04:51.600>
• Uh to particular uh audit uh issues.
• deal procedures.
• Patrol procedures will deal procedures.
• This observation, the LBA audit, recommended that we develop policies and procedures to ensure that

Keywords: 928, house, all

Summary: The committee opened by approving the September 5, 2025 minutes, with one member asking that future minutes use honorifics such as Mr. or Ms. The agenda was then adjusted so Police Standards and Training could present first. Director John Skipa reported on the 2019 performance audit, saying 12 of 16 findings were fully resolved and the remaining items were substantially or partially resolved. He highlighted work on a job task analysis to update curriculum and develop a more realistic physical aptitude test, including possible replacement of the long-used Cooper test and a shift away from mandatory baton training toward electronic weapons training. He said stakeholder work groups would meet in October and November, with a goal of completing the work by the first quarter of 2026. On the strategic planning and performance measurement finding, Skipa said the agency had relied on the 2019 audit and the LEAC report as guides while also implementing a digital records system. He acknowledged that a formal forward-looking strategic plan with the council had not yet been completed, but said he and the council chair wanted to do so, possibly through a retreat-style planning session. Members asked how many LEAC recommendations had been fully implemented; Skipa said he did not know the exact number but believed nearly all of the 22 items assigned to his agency were complete. On the administrative rules finding, he said a part-time former director had been brought back to help revise outdated rules, the council subcommittee had finished its work, and proposed changes would be sent to the full council, then to stakeholders and the public, with a public hearing expected and implementation targeted for 2026. For the Corrections Advisory Committee finding, Skipa said the committee had been reconvened in 2020 and 2021 but had limited usefulness because the statutorily named members were mostly high-level administrators rather than line supervisors or newer corrections staff. He said some positions later went unfilled because of budget and staffing issues, and the committee had not been called back, but he was open to either informal adjustments or possible legislative changes to make the committee more useful. Committee members suggested that the statute may need to be amended to allow more appropriate designees or supervisors to participate. After Police Standards and Training concluded, the committee moved on to the Office of Professional Licensure and Certification, where the executive director said he would focus on the partially resolved items in the dental examiner audit and the National Path audit, noting that many changes were tied to recent statutory revisions.

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order.
• Derek Noonan, an audit manager with the Auditor General's Office, will present the results of this audit
• The 2022-23 audit report hasn't been filed yet.
• It varies by audit.
• These are ones that haven't turned their audit in at all, and those are ones where the audit has come

Summary: The Joint Legislative Auditing Committee heard the Auditor General’s operational audit of the City of Mexico Beach, which identified nine findings. The audit cited significant turnover in key management positions, late filing of required annual financial reports, weaknesses in competitive procurement and purchase approval controls, a duplicate payment on stormwater repairs that was later largely refunded, issues with the city accountant’s contract and IRS classification, IT access control problems, and the lack of fraud-reporting policies. Committee members asked about corrective action, and the Auditor General said a follow-up audit is required by statute within 18 months, with no enforcement authority beyond reporting progress back to the committee. Mayor Rich Wolf and city staff responded that the city had experienced major turnover and was rebuilding its finance and administrative team. He said the city had hired a city administrator, financial director, city clerk, and accounting firm, and was working to create policies, procedures, forms, and review processes to address the findings. Members discussed whether the turnover and hurricane-related workload contributed to the problems, and city officials said some of the larger purchases were storm-related and tied to FEMA or emergency work. The committee then received a staff update on enforcement for local governments that have not filed required financial reports. Staff said 400 entities had been notified, and as of the meeting two counties, 33 municipalities, and 48 special districts still owed reports or audits. The committee adopted a motion to proceed under section 11.42, Florida Statutes, including possible withholding of state funds for municipalities and enforcement actions for special districts, with authority for the chair and vice chair to delay action if new information warranted it. Finally, the committee unanimously directed the Auditor General and OPPAGA to conduct the required 2024-2025 audit of the Department of the Lottery, with the Auditor General handling financial, internal control, and compliance issues and OPPAGA developing operational recommendations. Members also briefly discussed whether the committee had reviewed transportation surtaxes and expressed interest in improving the timeliness and transparency of the audit and enforcement process before adjourning.

Transcript Highlights:

• The legislation permits city governments to have audit procedures performed under an agreed-upon procedures
• certified CPAs to complete the audit certified CPAs to complete the audit work<00:04:04.400>
• audit procedures performed under to have audit procedures performed under an<00:04:31.640> agreed-upon
• procedures agreement with an agreed-upon procedures agreement with a<00:04:33.880> certified<
• to perform an audit more stringently. to perform an audit more stringently.

Keywords: Meeting Start 00:00:54 Roll Call 00:01:17 SB 192 Discussion 00:03:31 SB 192 Vote 00:05:41 SB 312 Discussion 00:07:17 SB 312 Vote 00:09:56 SB 27 Discussion 00:11:27 SB 27 Vote 00:15:51 SB 149 Discussion 00:16:55 SB 149 Vote 00:19:35 SB 133 Discussion 00:21:17 SB 133 Vote 00:23:41 SJR 62 Discussion 00:25:04 SJR 62 Vote 00:27:28 SJR 75 Discussion 00:28:31 SJR 75 Vote 00:31:56 Adjournment 00:34:30, 958, all

Transcript Highlights:

• Basically, what are audits?
• We call them agreed-upon procedures using our terms of art in the audit community, but what they are
• are smaller versions of audits.
• as is required under the Audit Act.
• or audits with our office.

Transcript Highlights:

• We last audited overtime in 2016.
• Beyond, who was the audit director on this audit. five agencies also made up a majority of five agencies
• <00:01:32.880> Thank the audit director on this audit.
• Thank the audit director on this audit. Thank you. you. you. >> Thank<00:01:34.880> you.
• And we during our audit scope.

Keywords: 1183, house

Transcript Highlights:

• A single audit includes two key components: an audit of the entity's financial statements and an audit
• audit.
• audit.
• . required performance audits include the local government financial reporting system audit and an audit
• And then the objective of each audit procedure: what was the point of the work that we were doing on

Summary: The Joint Legislative Auditing Committee met to receive annual overviews of its oversight responsibilities and the work of the Auditor General and OPAGA. Committee staff reviewed the committee’s authority over state and local governments, enforcement of audit-report filing requirements, repeated audit findings, Transparency Florida reporting, and lobbying compensation audits. Auditor General Cheryl Norman described her office’s independence, audit standards, quality control, and major audit areas, including the state’s annual financial and single audits, school district and university audits, operational and performance audits, and attestation work. She also noted staffing shortages, recruitment efforts, and a request for carry-forward funds to study salaries. Members asked about whether audits can quantify recoverable dollars, how school district spending comparisons are handled, and how to raise concerns about DCF-related audits or a local city audit that has been pending for years. Norman said her office can quantify findings when possible, sometimes compares costs across districts in operational audits, and that members can bring specific concerns to the appropriate deputy auditor general or the committee. She also explained that citizen or local-government audit requests may require payment of audit costs. OPAGA Coordinator Kara Collins-Gomez outlined OPAGA’s role as a legislative research unit that conducts studies directed by law, the presiding officers, or the committee, and described its policy areas, methodologies, contract monitoring, and recurring statutory reports. Deputy Auditor General Matthew Tracy explained how to read operational audit reports, including findings, criteria, condition, cause, effect, recommendations, and management responses. Deputy Auditor General Greg Senators explained financial audit reports, including audit opinions, required supplementary information, internal control and compliance findings, federal program compliance, and management letters. The meeting concluded with thanks to the presenters and a motion to adjourn, which passed without objection.

Transcript Highlights:

• The December 2024 audit addressed eight areas: seven that were included in the Joint Legislative Audit
• Committee's resolution authorizing the audit, and an eighth area we identified during the audit work
• Committee's resolution authorizing the audit, and an eighth area we identified during the audit work
• When you were auditing their...
• When you were auditing their policies and procedures for code of conduct, what were you comparing it

Keywords: 1182, all

Summary: The committee first heard the January 2026 follow-up to the special audit of the Arizona State Board of Chiropractic Examiners. The auditor’s contractor reported that the board had implemented or was in the process of implementing most of the 28 recommendations from the 2024 audit, but three remained unimplemented: resolving complaints within 180 days and two open meeting law recommendations. The follow-up also identified new concerns about outdated or incomplete public disciplinary records and the lack of a complete public records request log and response procedures. Committee members pressed the board on open meeting compliance, complaint delays, transparency, and lobbying activities, while the executive director said the board had adopted new policies, added staff and investigators, created an intake committee, improved complaint prioritization, and was transitioning to a new licensing platform. She also said the board had ended broad subpoenas, improved conflict-of-interest tracking, and was working to formalize its practices in rule. The committee did not take a vote or other formal action in the transcript provided. The committee then received the Arizona school district financial risk analysis for January 2026. The Auditor General’s office reported that the number of highest-risk districts increased from two to nine, and districts approaching the highest-risk category increased from seven to nine. The presentation explained the financial risk measures used, common risk patterns among the highest-risk districts, and the district action plans posted on the report website. Tucson Unified School District was used as an example of a highest-risk district, and Scottsdale Unified as an approaching-highest-risk district. Members asked about declining enrollment, reserve balances, negative fund balances, and the use of capital monies for operations. Sierra Vista Unified School District then presented its response to being identified as financially at risk. The superintendent said she had recently taken over and was implementing a turnaround plan that included a school closure, staffing reductions through attrition, spending freezes, tighter purchase controls, a three-year sustainable spending plan, and efforts to stabilize enrollment through outreach, customer-service changes, and alternative program offerings. She also said the district was redirecting some capital assistance to operations, renegotiating contracts, and improving communication with families and staff. Committee members questioned the district about declining enrollment, instructional spending, school safety, academic performance, and whether the action plan adequately addressed those issues. No formal vote or action was taken on the school district item in the transcript provided.

Transcript Highlights:

• MANAGER OF THE SCHOOL BOARD FOR OPERATIONAL AUDITS AND PRESENTING IS JAMIE HOELSCHER, THE AUDIT MANAGER
• I WANT TO PUT IN THE BACKGROUND, PUT IN PERSPECTIVE WE AUDIT OUR AUDITS ON A THREE-YEAR ROTATION SO THIS
• PROCEDURES TO VERIFY THERE WERE NO TRANSACTIONS MADE BUT OUR PROCEDURES CANNOT MAKE UP FOR MANAGEMENT
• HE MENTIONED WE DID SIX UNIVERSITY AUDITS THIS ON A CYCLE. WE FINALIZED 4 OF THOSE AUDITS.
• FIRM, MULTIMILLION DOLLAR AUDIT.

Keywords: 999, senate, all

Transcript Highlights:

• But we believe we have substantially complied with the audit ahead of schedule.
• The policies and procedures were recently updated as part of a response to the audit.
• The policies and procedures were recently updated as part of a response to the audit.
• I think the audit said 21 days for one, 58 days for another, and as long as 364 days.
• That was a different part of the audit. It covered multiple topics.

Summary: The Committee on Governmental Oversight and Accountability met for its first meeting of the session, took roll, and heard a presentation from Ken Plant of the Joint Administrative Procedures Committee on SB 108, the 2025 law overhauling Florida rulemaking. The presentation focused on new deadlines for agencies to begin and publish rules, limits on automatic sunset provisions, changes to emergency rule procedures, expanded public input on statements of estimated regulatory costs, a five-year review cycle for existing rules, and new licensing-reporting requirements. Members asked about the review timeline and emphasized the need to keep agencies accountable for meeting the new requirements. The committee then reviewed the Department of Management Services’ response to Auditor General Report 2025-1096 on fleet management. DMS said the audit found 10 issues, most of which it believes it has addressed, and described the statewide fleet system as tracking about 27,000 assets with limited staff. DMS highlighted two major improvement ideas that would require funding: an enterprise telematics system to automate vehicle data and improve tracking, and centralized fleet procurement to reduce duplication and save money. Members questioned the status of FleetWave implementation, missing vehicle records, integration with other state systems, and access controls for separated employees. DMS explained that FleetWave is fully implemented but still relies on manual data entry, that discrepancies with the state accounting system largely reflect mismatched or inconsistent entries, and that policies and procedures were updated after the audit. The department said it now works more closely with People First to deactivate access when employees leave. After discussion, no further business was raised, and the committee adjourned without objection.

Transcript Highlights:

• <00:03:55.760> and corner um that we really audited and corner um that we really audited and
• Human Services has they have a procedure Human Services has they have a procedure that<00:08:56.120
• <00:24:53.520> was and through the course of our audit was and through the course of our audit
• recommendations of policies procedures recommendations of policies procedures things<00:57:20.680
• manual and their policies and procedures manual and their policies and procedures the<00:58:01.720

Keywords: 1183, house

Summary: The committee approved the January 16, 2024 minutes without objection. Members then heard a presentation from the Office of the Legislative Auditor on its December 2024 performance audit of the Department of Human Services’ outstanding provider debt in Minnesota’s Medicaid fee-for-service program. Legislative Auditor Judy Randall said the audit was launched after the office noticed a large accounts receivable balance during the state financial statement audit and became concerned that DHS did not understand the extent of the overpayments, had poor data, and planned to forgo recovery of some recoverable balances. Deputy Legislative Auditor Lori Lyson explained that DHS had reported $51.7 million in provider debt across about 2,500 providers in fiscal year 2023, with testing focused on long-term care facilities and the largest balances. The audit concluded DHS did not comply with legal requirements and lacked adequate internal controls. Findings included that DHS had not attempted to recover more than $40 million since collection notices were last sent in 2015 and 2019; that the department planned to write off some balances under $1,000 and some older than six years despite the auditors’ view that at least some of that debt may still be recoverable; that DHS overstated accounts receivable in its financial reporting because it had not updated its allowance calculation since 2019; and that MMIS data were insufficient to verify balances, with 20 of 59 sampled providers not reconciling and many dates inaccurate. In response to member questions, the auditors said the overpayments appeared to be routine program adjustments rather than fraud, but the department could not explain many of them because detailed data are only retained for about three years. They also said they did not know which specific DHS leader approved not collecting the debt, and that responsibility for recovery appeared split between program and finance staff, with each pointing to the other. The auditors recommended DHS recover the debt where possible, improve internal controls, retain better documentation, ensure accurate financial reporting, and work with the legislature if needed to clarify recovery authority.

Transcript Highlights:

• , which would set the tone for future audits.
• So we successfully established foundational elements for the audit.
• This audit process is based on international consulting standards.
• One was responsiveness throughout the duration of the audit.
• So if you're referring to the audit report that you'll be soon getting a copy of, this audit report did

Summary: The subcommittee heard two Department of Children and Families implementation updates on measures passed in prior sessions. First, DCF reviewed House Bill 633, which increased oversight of behavioral health managing entities through biennial independent audits, standardized claims-based reporting, and new monthly outcome dashboards. The department said it had awarded the inaugural audit to Ernst & Young, found no significant waste, fraud, or abuse, but identified process risks involving financial controls, claims validation, data access, and system access controls. DCF also described its transition to standardized behavioral health coding and said the new public dashboard of 11 measures is posted on its website, though members asked for easier access and for hard copies of the audit report. Members asked about how the department distinguishes Medicaid-covered services from department-funded services, how duplicate payment risks are being addressed, and whether the new reporting and audit requirements would improve oversight without disrupting services. DCF said it is the payer of last resort for uninsured or underinsured individuals, that some overlap with Medicaid is expected because Medicaid does not cover all behavioral health services, and that new claims edits and cross-checks are being built into the system. The department also said it had not found significant negative feedback from providers and that the new requirements are intended to improve transparency and accountability. DCF then updated the committee on Senate Bill 7012, covering human trafficking data collection, domestic violence center certification, limited background-screening exemptions, expanded recruitment for child welfare staff, subcontractor liability protections, a four-year treatment foster care pilot, case management efficiency recommendations, and a statewide study of residential bed capacity for child victims of commercial sexual exploitation. The department said several items are already complete or underway, including limited exemptions in the screening clearinghouse, while others are in procurement or rulemaking. It identified Circuits 4 and 12 as the treatment foster care pilot sites and said the pilot will launch in January 2026. Members questioned recruitment metrics, pilot timing, and report deadlines; the department said final reports are expected by January and that some dates were flexible because of procurement and implementation timelines. The meeting ended after the presentations and questions, and the subcommittee adjourned.

Transcript Highlights:

• statewide policies and procedures statewide policies and procedures that<00:13:16.400> guide<
• It's the state's audited financial report, audited by the Office of Legislative Auditor.
• The policies and procedures that um Mr. The policies and procedures that um Mr.
• I sit on the Audit Commission.
• the audit that was 3 years earlier. the audit that was 3 years earlier.

Keywords: 1183, house

Transcript Highlights:

• So you do these audits quite often, correct? Mr.
• So you do these audits quite often, correct? Mr.
• So over the past several audits, has there been any improvement? Mr.
• And we were looking at the policies, procedures, six times over the summer.
• Access, DES, and DCS were late on their audits. So we did not have that.

Keywords: 1182, all

Summary: The House Committee on Government was called to order with member and staff introductions, followed by a reminder of committee rules and amendment deadlines. Chair Blackman also gave an opening statement framing the committee’s work as legislative oversight focused on child safety, transparency, and systemic issues at the Department of Child Safety (DCS), noting the committee may hold additional hearings and use subpoenas if needed. The committee then heard a presentation from the Arizona Auditor General on a special audit of DCS investigations of non-criminal child abuse and neglect reports. The audit found that while DCS generally met initial contact timeframes, 123 of 125 sampled cases had at least one policy violation. Problems included failures to provide or document required notices to alleged perpetrators, incomplete or missing documentation of key investigative steps and safety plans, and investigations that exceeded statutory or policy timeframes. The Auditor General said DCS agreed with the findings and all 15 recommendations, and members asked questions about sample size, staffing, and whether the issues reflected broader systemic problems. After the audit, the committee considered House Bill 262, which authorizes a Buffalo Soldiers memorial in Wesley Boland Plaza. Supporters testified about the historical significance of the Buffalo Soldiers and the importance of recognizing their contributions in Arizona. The bill passed unanimously, 7-0, with members explaining their votes in support. The committee also heard House Bill 2018, which would prohibit DCS from entering into agreements with health care institutions that allow payment in exchange for reports of child abuse or neglect. The sponsor and supporters argued the bill would prevent financial incentives from influencing reporting and protect the integrity of mandatory reporting. Some members and public commenters raised concerns about DCS contracts, hospital reporting practices, and the need for documentation or a paper trail. After a recess and further discussion, HB 2018 was returned with a do pass recommendation by a 4-3 vote.

Transcript Highlights:

• procedures as it applies to the proposed audit request of the Massachusetts Legislature by the Office
• procedures as it applies to the proposed audit request of the Massachusetts Legislature by the Office
• Executive branch audits of the rules, processes, and procedures of the legislative branch have the potential
• an audit.
• the audit topics, no involvement in reviewing the audit, and not signing the audit report.

Keywords: 995, all

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• The post-election audits are what we call false audits.
• We have our county election audits where we go in and audit individual counties.
• the hand count audit...
• Is it about audits? Do you want to talk about...? It is not about an audit. Okay.
• a risk-limiting audit.

Keywords: 1184, house, all

Transcript Highlights:

• <00:42:57.720> manager clinch and I'm a senior audit manager clinch and I'm a senior audit
• findings from our 2019 Financial audit findings from our 2019 Financial audit report<00:45:27.880
• the current status of Prior audit the current status of Prior audit observations<00:49:47.359>
• Anything else on this audit?
• <01:12:11.000> adjustments unadjusted items or audit adjustments unadjusted items or audit

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.

Bills: HR153, HR154, HR155, HR156, HR157, HR158, HCR57, HCR58, HCR59, HR133, HR134, HR135, HR136, HR137, HR138, HR139, HR140, HR141, HR142, HR144, HR145, HR146, HR147, HR148, HR149, HR150, HR151, HR152, SCR28, SB141, SB169, SB206, SB233, SB417, SB421, SB429, SB437, SB477, SB510, SB521, HR1, HR17, HCR5, HB55, HB385, HB394, HB396, HB406, HB608, HB622, HB676, HB772, HB897, HB902, HB943, HB1030, HB1035, HB1038, HB1045, HB1049, HB1056, HB1058, HB1059, HB1092, HB1100, HB1117, HB1160, HB1161, HB1162, HB1177, HB1180, HB1189, HB1216, HB1239, HB1240, SB127, HB284, HB1, HB2, HB3, HB312, HB313, HB383, HB314, HCR3, HB983, HB1126, HB21, HB24, HB29, HB31, HB39, HB45, HB77, HB136, HB150, HB263, HB273, HB299, HB315, HB376, HB377, HB431, HB444, HB450, HB519, HB533, HB538, HB559, HB562, HB663, HB664, HB715, HB717, HB805, HB822, HB823, HB834, HB864, HB867, HB1017, HB1018, HB1068, HB1134, HB1137, HB1234, HB1235, HB1236, HB211, HB27, HB71, HB214, HB225, HB241, HB244, HB306, HB345, HB366, HB446, HB511, HB514, HB655, HB730, HB743, HB1027, HB1037, HB1043, HB1082, HB1091, HB1096, HB1103, HB1167, HB1174, HB1175, HB1230, HB1237, HB1238, SB162, SB349, SB350, SB382, SB383, HB401, HB51, HB58, HB140, HB982, HB1010, HB132, HB193, HB635, HB690, HB1003, HB750, HB911, HB151, HB180, HB192, HB310, HB961, HB1146, HB977, HB181, HB901, HR20, HR74, HB9, HB393, HB459, HB577, HB582, HB605, HB614, HB615, HB682, HB733, HB773, HB996, HB1113

Keywords: commendation, robotics, high school, competition, education, Tomato Festival, community celebration, Our Lady of Prompt Succor, fundraising, local heritage, Holocaust, remembrance, Yom HaShoah, Jewish history, condolences, community service, law enforcement, legacy, Shreveport, D.A.R.E. Program