Video & Transcript Research : 'efficiency audit'
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OK
Oklahoma 2026 Regular Session
Appr/Sub-Education Feb 4th, 2026 at 01:30 pm
Transcript Highlights:
- Yeah, but what's happened is These transmitters are far more efficient than what we had before.
- So, the efficiency that we're gaining from this new equipment is just unbelievable.
- They audit us and go through and make sure all our processes and everything look right.
- Secretary of Education Hamlin and I discussed an audit he's doing.
- He's doing a quality audit.
NH
New Hampshire 2025 Regular Session
House Finance Division II (01/16/2025)
Transcript Highlights:
- in the time that we do have efficient in the time that we do have and<00:09:36.200>
speaking < - Um, wasn't the Department of Education undergoing an audit, and where are we on that?
- There was some issues of discussion about the Department of Education and an audit.
- I'm on the legislative performance audit oversight committee.
- okay I'm on on the legislative audits okay I'm on on the legislative performance<00:31:30.039>
audit
Summary:
The meeting was an introductory House Finance Division Two session focused on committee procedures, staffing, and the upcoming budget process. Mickey Landrian, the division analyst, introduced himself and explained that the subcommittee operates more informally than the full committee, does not hold executive sessions or public hearings itself, and makes recommendations back to House Finance. Members were told that public hearings on legislation occur in the full committee, while Division Two will hold work sessions and vote on recommendations such as ought to pass, retain, or ITL. The chair also welcomed new members and a new clerk, and noted that meetings will be recorded and streamed, with microphones required for audio capture.
A substantial portion of the meeting covered the division’s workload and schedule. Landrian outlined the agencies assigned to Division Two, including Safety, Fish and Game, Transportation, Education, the Lottery Commission, Police Standards and Training, the University System, and the Community College System. He explained the different fund types the division will handle, especially Education Trust Fund, Highway Fund, and Fish and Game Fund, and reviewed reference materials distributed to members, including agency budget requests, prior recommendation tracking sheets, and surplus statements. He emphasized that the agency budget requests and related handouts are available online and useful for members to review before budget work begins.
Members discussed the compressed timeline for the session, with a target date of March 26 for completing Division Two recommendations. Landrian said only a few bills had been referred to Finance so far, none yet to Division Two, but that more bills and amendments were expected, including many amendments to House Bill 2. He noted that the committee would need to move efficiently and frontload meetings. Representative Papich added that Fish and Game may require closer scrutiny than in prior years because of its push for direct general fund appropriations, and members also discussed the importance of getting preliminary budget documents before the governor’s budget is finalized. No votes were taken and no formal actions were reported beyond the procedural overview and distribution of materials.
AZ
Arizona 2026 Regular Session
02/11/2026 - Senate Regulatory Affairs and Government Efficiency
Regulatory Affairs and Government Efficiency
Transcript Highlights:
- The Senate Regulatory Affairs and Government Efficiency Committee was called to order.
- This is the Government Efficiency Committee, right?
- This is the Government Efficiency Committee, after all.
- And lastly, DCS had a 2017 audit.
- In that audit, verbatim: staff retention, recruitment, and training.
Bills:
SB1108, SB1205, SB1241, SB1286, SB1366, SB1431, SB1473, SB1477, SB1478, SB1479, SB1492, SB1517, SB1563, SB1586, SB1665, SB1671
Keywords:
cash transactions, mandatory rounding, swedish rounding, public notice, Arizona Revised Statutes, motor vehicle booting, private property, fees, dispute process, regulations, SB1241, private permitting provider, private permit, private certificate of completion, building permit, building plan review, inspection, single-trade residential construction, residential construction, municipal permitting
Summary:
The Senate Regulatory Affairs and Government Efficiency Committee approved the February 4, 2026 minutes and first considered the reappointment of Troy L. Campbell to the Arizona State Liquor Board. Campbell described his nearly 10 years of service, his role as chair since 2019, and his focus on fairness, public safety, and applying the law consistently. He answered questions about the board’s workload and authority, noting it handles roughly 40 to 50 cases a year and does not issue fines. With no public testimony, the committee voted 6-0 with one not voting to recommend his confirmation to the full Senate.
The committee then heard and passed SB 1478, a liquor omnibus bill making technical and policy updates to liquor statutes, including changing “manufacture” to “produce,” allowing rather than requiring cities and towns to levy certain liquor-related taxes or fees, repealing a federal food-safety preemption reference, and clarifying cider’s definition to include products up to 8.5% alcohol by volume. Supporters described it as an annual stakeholder-driven cleanup bill, and the Department of Liquor Licenses and Control testified neutral. The committee adopted the Bolick amendment and then passed the bill as amended. It also passed SB 1108, which creates a Swedish-rounding framework for cash transactions when pennies are unavailable, with signage and enforcement provisions; the Leach amendment removed an individual-item exemption and clarified tax treatment. The Greater Phoenix Chamber supported the bill, and the committee passed it as amended.
The committee next approved SB 1205, regulating private-property vehicle booting by prohibiting local bans, setting signage, written permission, rate limits, release rules, and misdemeanor penalties. Supporters said it would provide a more transparent, less costly alternative to towing, while members raised concerns about signage, appeals, and consumer protections. The Bolick amendment made a technical change, and the bill passed as amended. SB 1241, allowing private permitting providers to conduct plan reviews and inspections for single-trade residential projects, drew the most debate: supporters argued it would reduce delays and costs for homeowners and help cities with backlogs, while cities and counties warned about public-safety risks, loss of local control, and liability concerns. After adopting the Payne amendment on immunity, the committee passed the bill 5-2.
Finally, the committee passed SB 1366, which creates a Public Property Towing and Impound Practices Study Committee to review fees, standards, insurance, background checks, and related DPS and public-property towing practices. Some members objected that the study committee lacked minority-leader appointments, but supporters said the review was needed before making permanent changes. The committee then began hearing SB 1431, a housing-design bill limiting municipal design standards and restrictions on certain shared features, but the transcript ends before any action on that measure.
FL
Florida 2026 Regular Session
Joint Legislative Auditing Committee Oct 13th, 2025
Transcript Highlights:
- in three or more successive audit reports.
- When the committee receives notification of audit findings repeated in the audit reports from an educational
- When the committee receives notification of audit findings repeated in the audit reports from an educational
- findings to the committee for late-filed 2023-24 audit reports.
- Last item is to direct the audit of the Department of the Lottery.
Summary:
The Joint Legislative Auditing Committee met to receive updates on Transparency Florida and related transparency tools. The Governor’s Office and the Department of Financial Services described the Transparency Florida website, the state payment and contract systems, and the local-government financial reporting system (Logger X/XBRL), emphasizing public access, searchable payment and contract data, downloadable reports, and ongoing upgrades. Members asked whether school districts and the Department of Corrections are included in these systems; staff explained that state agencies like Corrections are covered through Transparency Florida, FACTS, and the state financial reports, while Logger X is for local governments. Committee staff reported that the Transparency Florida Act’s requirements have been met and noted that any new recommendations would need legislative action; members were invited to submit recommendations by October 30.
The committee then reviewed repeated audit findings for local governments and educational entities. Staff explained the statutory process for “three-peat” findings: first requesting an updated written corrective-action status, then possibly requiring an appearance before the committee, and finally taking further action if findings remain uncorrected. Most entities were recommended for written updates, while the City of Daytona Beach was singled out for an in-person appearance because of a repeated finding involving unexpended building permit balances. Members also raised questions about specific entities, including McIntosh, White Springs, Pahokee, and the Fred R. Wilson Memorial Law Library special district, with staff explaining the nature of the findings and noting that some entities may warrant further review.
The committee adopted a motion to accept staff’s recommendations and to send letters to entities with uncorrected audit findings in late-filed 2023-24 audit reports. It also approved a motion directing the Auditor General and OPPAGA to conduct the required audit of the Department of the Lottery for fiscal year 2025-26, with the Auditor General handling financial, internal control, and compliance work and OPPAGA preparing operational recommendations. The meeting concluded with notice that the next meeting was tentatively scheduled for November 3 at 3:30 p.m., followed by adjournment.
KY
Kentucky 2025 Regular Session
House Standing Committee on Families & Children (2-27-25)
Transcript Highlights:
- The work is essentially the same, and it would just create efficiencies if there’s an office.
- The work is essentially the same, and it would just create efficiencies if there’s an office.
- However, this would allow for just more efficiencies.
- This would just allow for greater efficiency within the office.
- This would just allow for greater efficiency within the office.
Keywords:
00:11 Call to Order/Roll Call
01:02 Discussion of 25RS SB 26
07:48 Roll Call Vote on 25RS SB 26
08:43 Discussion of 25RS SB 85
28:04 Roll Call Vote on 25RS SB 85
29:37 Discussion of 25RS HB 805
40:30 Roll Call Vote on 25RS HB 805
41:32 Adjournment, 958, all
Summary:
The committee first took up Senate Bill 26, presented by Senator Brandon Storm, Family Court Judge Marcus Vanover, and Crystal Adams on behalf of the Kentucky Judicial Commission on Mental Health. The bill would ensure Kentucky complies with the ADA by prohibiting disability alone from being used to terminate adoption petitions, parental rights, or child-placement petitions. Testimony cited Kentucky Supreme Court and Court of Appeals cases involving parents with intellectual or developmental disabilities and national data showing high removal rates for parents with psychiatric, intellectual, or physical disabilities. The committee approved the bill 15-0 with favorable expression.
The committee then heard Senate Bill 85 from Senator Steve Meredith and State Auditor Allison Ball, which continues the transition of the Office of the Ombudsman from the Cabinet for Health and Family Services to the Auditor’s office. Testimony focused on completing the transfer by clarifying access to the ITWIST database, ensuring complaints go directly to the Ombudsman, adding whistleblower protections, and making the office a separate office within the Auditor’s office for efficiency. Members asked about the prior conflict of interest when the Ombudsman was housed within CHFS, the database access dispute and lawsuit, and whether the office still remained independent. The bill passed with favorable expression after some members voted pass.
Finally, the committee considered House Bill 805, with Representative Nick Wilson and Representative Sarah Stalker explaining a committee substitute and amendment. The bill would set timelines for the Cabinet to physically locate children reported at immediate safety risk and require annual kinship-care reporting to be automatically provided to the legislature and posted publicly. Wilson said the bill also cleans up language from last year’s House Bill 271, including changing “threats” to “risks” in the safety-plan definition and other terminology fixes. The committee adopted the substitute and amendment and advanced the bill with favorable expression.
TX
Transcript Highlights:
- We will go through our businesses. efficiently and effectively as we can.
- We are audited by the otter the county auditor audits, and also I think it's important to note that there's
- I guess the County Commissioners' Court, if they so wish, can audit more often.
- Um, so it basically increases the efficiency of we do.
- Certainly, if any citizen's accused of an IRS tax audit, the IRS doesn't demand their tax. audit defense
Bills:
SB330, SB663, SB1020, SB1152, SB1164, SB1896, SB2111, SB2196, SB2383, SB2581, SB2797, SB2798, SB2371
Keywords:
county funding, prosecutors' offices, elections, law enforcement, local government, community supervision, budget approval, corrections department, strategic plan, judicial oversight, SB 1020, Texas, personal bond office, pretrial release, electronic monitoring, GPS monitoring, global positioning system, bond conditions, probation, parole
FL
Florida 2026 Regular Session
Joint Legislative Auditing Committee Jan 13th, 2025
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
- of the audit.
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.
MN
Minnesota 2025-2026 Regular Session
State Committee Meeting - 2026-04-07
State Government Finance and Policy
Transcript Highlights:
- different sections, the financial audit different sections, the financial audit uh<00:02:43.360>
- And the financial audit reports reports.
- uh we have [snorts] our financial audit uh we have [snorts] our financial audit division<00:10:18.520
- How are the audits funded?
- And the How are the audits funded?
CA
California 2025-2026 Regular Session
Joint Legislative Audit Committee Mar 24th, 2026
Transcript Highlights:
- and audit specialist staff.
- The audit primarily has three audit objectives shown as objectives two through four.
- But why do an audit?
- what the audit entails.
- Audits are not, I mean, just a quick add: my view is audits are not punishment.
Summary:
The committee met as a subcommittee for much of the hearing because it initially lacked a quorum, then later established one and began taking votes. The state auditor gave a status update on ongoing audits, including several JALAC-requested audits in progress, other statutory audits, staffing growth in his office, and the number of new JALAC audits his office could start in the coming months. The committee also heard that one audit request on Prop. 28 was held, and another PUC-related request was moved off consent and heard on the regular calendar.
Members then heard and discussed several audit requests. Senator Cervantes presented a request to audit California fusion centers, with witnesses from the FBI and ACLU supporting the need for transparency and oversight; opponents argued the request was politically motivated and could interfere with counterterrorism work. Senator Allen presented a request on CPUC enforcement of Rule 21 interconnection timelines for solar and storage projects, supported by industry and school representatives who described long delays and financial harm, while CPUC staff said the issue was being addressed through workshops and a formal proceeding. Senator Perez presented a request to audit Caltrans’ administration of the former SR 710 extension properties and affordable sales program, citing tenant complaints about maintenance, pricing, and transparency; Caltrans said it was working to complete sales and improve administration. Senator Umberg presented a request to audit the Orange County Board of Education over transparency, contracting, litigation spending, charter oversight, and whistleblower issues, while board representatives said there was no factual basis for an audit and that existing legal remedies had not been invoked.
After quorum was established, the committee approved the consent-calendar DMV license revocation audit and then approved the PUC utility timeliness audit and the Caltrans SR 710 audit. The fusion center audit was left on call after a split vote, and the Orange County Board of Education audit continued with testimony from the board’s representatives after the committee had already moved on to other business.
NH
Transcript Highlights:
- So we're not auditing who's getting access, which, with all other forms of state aid, sans the voucher
- We would only look at it if there was an audit, and that only, a random audit, and that happens very
- by anybody um and um we know an audit by anybody um and um we know that<00:29:55.120>
the <00: - and that only you a random an audit and that only you a random audit<00:30:48.480>
and <00:30: - and that happens very rarely audit and that happens very rarely because<00:30:50.360>
basically
KY
Kentucky 2025 Regular Session
House Standing Committee BR Sub. on Health & Family Services (2-26-25)
Transcript Highlights:
- I'll talk a little bit more in depth about the prepayment audits, but we identify providers to audit
- for we we identify providers to audit for we we identify providers to audit based<00:15:22.680><
- federal uh federally required audits federal uh federally required audits that<00:15:41.680>
- provider is subject to an audit.
- And then postpayment audits, both the MCOs as well as the department conducts postpayment audits.
Summary:
The subcommittee met to review the Department for Medicaid Services’ program integrity work. Commissioner Lisa Lee and Program Integrity Director Jennifer Dudinsky outlined Kentucky Medicaid’s structure, funding, enrollment, and spending, including FMAP rates, the size of the Medicaid and KCHIP populations, the number of providers, and 2024 expenditures. They also described the managed care and fee-for-service populations, noting that managed care serves most members while fee-for-service is concentrated in long-term care and waiver populations.
Most of the discussion focused on fraud, waste, abuse prevention, and provider oversight. The department described its provider enrollment and certification checks, revalidation requirements, site reviews, fingerprinting for some high-risk providers, and termination grounds such as false application information, Medicare actions, unreported ownership changes, and abandonment of a provider number. Members asked about nonprofit ownership reporting, MCO fraud oversight, and how the department tracks unusual CPT code utilization, especially in behavioral health. The department said it uses data analytics, audits, policy review, and collaboration with behavioral health staff to monitor those trends.
Dudinsky explained the division’s four branches: provider licensing and certification, audits and compliance, recovery, and third-party liability/estate recovery. She described prepayment and postpayment audits, referrals of credible fraud allegations to the Attorney General, monthly meetings with the AG’s office, and coordination with the Office of Inspector General, CMS, HHS OIG, MCOs, and other partners. She also explained payment suspensions, stand-downs during law enforcement investigations, and recovery efforts for overpayments, provider/member fraud, and third-party liability. The department said its recovery and avoidance efforts produced more than $251 million in savings so far in 2025. No votes or formal actions beyond approving the minutes were taken.
FL
Transcript Highlights:
- Also, they also have some audit function and capability of the BOCC, where they can do internal audits
- and program audits.
- In— BOCC, where they can do internal audits and program audits. And so that's just us.
- because of the audit rules.
- But this is City of Kissimmee and this is your actual audited numbers.
Summary:
The Committee on Community Affairs convened with a quorum and took up SB 308, a bill related to the Florida Museum of Black History. The bill would establish a Florida Museum of Black History Board of Directors and direct it to work with a supporting nonprofit foundation, while also requiring the St. Johns County Board of County Commissioners to provide administrative assistance and staffing until planning, design, and engineering are complete. With no appearance forms or debate, the committee voted the bill favorably.
The remainder of the meeting was an informational briefing from the Florida Association of Counties and the Florida League of Cities on local government budgeting practices. Presenters explained how counties and cities develop budgets, the legal framework governing property taxes and other revenues, the distinction between restricted and unrestricted funds, and the role of constitutional officers, public safety, debt, pensions, and capital planning. They emphasized that most local revenues are restricted by law, that general funds are the main discretionary source, and that local governments must balance annual budgets while meeting mandated service levels.
The presenters also discussed how property taxes, fees, local option taxes, and state-shared revenues support local services, and they highlighted the fiscal pressures created by public safety, emergency management, infrastructure, and retirement costs. Members asked questions about the share of local revenue that is unrestricted and the implications for any proposal to eliminate property taxes. The presenters responded that only a portion of county and municipal revenue is flexible, with much of it dedicated to specific purposes by law.
TX
Transcript Highlights:
- This would result in a more accurate audit.
- And if you're going to change the auditing so that we can't audit, this is not what we need to be doing
- 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.
- So when you're doing a post-election random audit, if the election was hand-counted, is the audit hand-counted
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.
NH
Transcript Highlights:
- <00:18:15.919>
in one person has created an efficiency in one person has created an efficiency - sure that things are done efficiently sure that things are done efficiently uh<01:01:01.839>
- <01:07:47.520>
in uh which was a finding in our audits in uh which was a finding in our audits - ,<02:16:05.520>
and like that expertise, efficiency, and like that expertise, efficiency, - c> and maintaining operational efficiency and maintaining operational efficiency and accountability
KY
Kentucky 2026 Regular Session
House Standing Committee on Appropriations and Revenue (2-24-26)
Appropriations & Revenue
Transcript Highlights:
- basically more it's it's a efficient basically more it's it's a efficient effic<00:33:01.600>
- Um, audits, sections 21 to 22, audits.
- This will help flush those things out in terms of an audit. Um, audits, section 21 to 22, audits.
- Um, audits, section 21 to 22, audits.
- We create do not create efficiency.
Keywords:
Meeting Start 00:00:00
Roll Call 00:00:15
HB 1 Discussion 00:02:00
HB 1 Vote 00:15:05
HB 2 Discussion 00:17:20
HB 2 Vote 01:13:20, 958, all
Summary:
The committee met on House Bill 1, which would implement Kentucky’s participation in the federal education freedom tax credit program. Sponsors said the bill would allow donors to receive a federal dollar-for-dollar tax credit for contributions to scholarship granting organizations, with no state dollars involved, and that public school districts could potentially create their own SGOs. Members asked about the removal of state tax language in the committee substitute, the meaning of the 11th Amendment waiver, whether SGOs could serve only public school students, and whether data collection could be added. The sponsors said the state tax language was unnecessary because the credit is federal, the waiver would allow federal-court litigation over the act, and a district could establish an SGO if it met federal requirements. The committee adopted the substitute and then reported HB 1 favorably with 16 yes votes, one nay, three pass votes, and one abstention.
The committee then took up House Bill 2, an act relating to Medicaid and making an appropriation. The sponsor described the bill as a response to federal HR 1 and to concerns raised by the Medicaid oversight board, saying it would address program integrity, eligibility redeterminations, cost sharing, and managed care organization contracts. He said the bill would require periodic eligibility verification for expansion Medicaid enrollees, add modest cost-sharing for some services to encourage use of primary care over emergency rooms, and strengthen enforcement of MCO contracts, with penalties going into a restricted compliance fund. Members asked about the committee amendment, and the sponsor explained it restored flexibility on the number of MCOs in future procurement rather than locking in a reduction.
Members also asked whether the bill had gone before the Medicaid oversight advisory board and whether a fiscal note was available; the sponsor said the board’s recommendations were incorporated and fiscal notes were included in the packet. After discussion, the committee adopted committee amendment one to PHS2 and then adopted PHS2 as amended for consideration. The sponsor continued outlining the bill’s provisions, emphasizing that it applied to the expansion population and was intended to align Kentucky law with federal requirements while improving oversight and accountability.
NH
New Hampshire 2026 Regular Session
Education Freedom Savings Account Oversight Committee (06/15/2026)
Transcript Highlights:
- The first one though, EFA audit and special education audit reports.
- He spoke to committee members of the Legislative Performance Audit and Oversight Committee.
- You can see that in our audit and our annual audit and in our 990. And we can send that Our 990.
- It's also fast, efficient,... It's also fast, efficient, it's online, it's inexpensive.
- The last one was Skids, who was a LBA senior audit manager. ...who was a LBA senior audit manager explained
Summary:
The Education Freedom Account Oversight Committee met on March 27 and approved the agenda, adding a request for clarification on how the Children’s Scholarship Fund separates applications for the EFA program and the education tax credit program. The committee also approved minutes from December 30, 2025, and March 27, 2026, with a request that the March minutes include a link to the live stream. Members discussed the status of pending Legislative Budget Assistant audit reports on EFA and special education, noting the reports were still not released and would likely come later in the summer after review by the Department of Education and the Children’s Scholarship Fund.
A major topic was the EFA program’s administrative fee, which statute allows up to 10% of deposits. Children’s Scholarship Fund representatives said current administrative costs were under 8%, that staffing had been reduced through the ScholarVia platform, and that any unused amount is reconciled and returned to students at year’s end. Members asked for historical administrative-cost data and a written explanation of how the withholding and reconciliation process works. The committee also reviewed the distinction between the EFA and education tax credit funding streams and was told the two programs use separate applications and separate funds, though both use the same platform.
The committee spent substantial time on assessment and accountability. Department of Education staff explained that EFA students may satisfy annual assessment requirements through a portfolio, a norm-referenced test, or the statewide assessment; only about 10 EFA students took the statewide assessment, while most used portfolios or standardized tests such as the California Achievement Test and NWEA. Staff described how statewide assessment data are kept separate by student identifier and can be aggregated for EFA reporting, and members asked for breakdowns by grade, test type, and school district. The department also discussed linking assessments through Lexiles and Quantiles and said it could provide a list of commonly used formative assessments in New Hampshire districts. The committee additionally discussed a possible PSAT addition to the state contract and the costs of the statewide assessment program.
Another major issue was special education eligibility and services within the EFA program. Members questioned the rule allowing a medical certification of disability from a licensed professional anywhere in the United States as an alternative to an IEP-based determination. Department staff said the current system allows either pathway, that about 1,000 EFA students are identified as special education students, and that the program does not track growth or service alignment on an individual basis. Members expressed concern that the medical-certification route may be too broad and asked for data on the disability categories used. The committee also discussed career and technical education access for EFA students, noting that Senate Bill 491 would provide guidance and that House Bill 1817 would address access and funding issues, but that current law still allows EFA funds to be used to pay CTE costs. The meeting ended with a request for future agenda items and a decision to leave the next meeting date open until fall, pending further information from the LBA audit process.
TX
Transcript Highlights:
- You see the the internal audit process trying to provide efficiency better processes, better steward
- All of those audits were also included in our annual audit plan. either the plan for fiscal year 24 or
- There are two additional as a result of a writer a writer that were forensic audits a forensic audit
- Was that audit ever completed? No sir. What is the status of that audit? It's... It's still open.
- Because it's an open audit and any information associated with that audit is considered working papers
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 5 on State Administration May 19th, 2026
Transcript Highlights:
- The intended outcome is increased efficiencies.
- I've asked this question as it relates to OSHA and the audit...
- There was a recent audit of Cal/OSHA that we discussed.
- There was another recent audit of the Labor Commissioner's Office.
- And then the last one is the efficiencies, which the agenda does a good job of laying out the efficiencies
Summary:
The subcommittee held a May Revision budget hearing on state administration and related issues, hearing presentations from multiple departments and agencies. Early items included the Public Employment Relations Board on funding for implementation of AB 1 and a reduced request tied to AB 288, the Governor’s Office of Service and Community Engagement on a technical College Corps adjustment, and the Secretary of State on building security upgrades, election security grant matching funds, and payroll system readiness costs. The Department of Consumer Affairs presented a Board of Pharmacy modernization request and a General Fund backfill for the Bureau for Private Postsecondary Education; the LAO raised no concerns on the pharmacy item but recommended rejecting the private postsecondary backfill and questioned interest-free loan language. The Employment Development Department outlined several large workload and benefit adjustments, including EDD Next document management funding, UI loan interest, DI/PFL benefit increases, WIOA adjustments, school employee benefits, an EMT training reappropriation, and a technical reversion correction; the LAO flagged the size of the DI/PFL increase and the expansion of the document management scope, while members asked about program impacts and timelines.
The California Workforce Development Board presented an April adjustment to reimbursement authority for an interagency agreement with Caltrans, which the LAO said raised no concerns. Public comment on that item and others included support for workforce and apprenticeship initiatives, including the Jails to Jobs proposal and renewal of the Apprenticeship Innovation Fund, though those were not part of the May Revision package. The Department of Industrial Relations then presented several proposals: reclassifying legal positions, continuing modernization of the workers’ compensation EAMS system, Cal/OSHA data modernization, creating a Cal/OSHA emerging technologies unit, reappropriating funds for the California Opportunity Youth Apprenticeship program, and trailer bill changes requiring electronic payment of employer assessments and adjusting the statutory treatment of the workers’ compensation administrative director’s salary. The LAO generally found the IT and salary proposals reasonable but urged close monitoring of the new emerging technologies unit.
Committee members, especially Assemblymember Ortega, pressed DIR on long vacancy rates, wage theft claim delays, low collection rates for Cal/OSHA fines, and whether new resources would improve outcomes; DIR said it was pursuing recruitment, classification reviews, and process modernization, while the LAO noted that staffing alone may not explain the delays. The Workers’ Compensation Appeals Board also sought to make permanent a 2024 change to the 60-day reconsideration clock, saying it had reduced backlog and interim orders; the LAO had no concerns. Finally, the Department of Human Resources presented a statewide Employee Assistance Program contract consolidation that would lower costs compared with renewing separate contracts and requested one program manager position to oversee the contract and first responder services; the hearing continued with Finance’s response after the transcript ended.
NM
New Mexico 2026 Regular Session
House - Appropriations and Finance Jan 13th, 2026 at 09:00 am
House Appropriations & Finance
Transcript Highlights:
- It really is an efficiency issue for the job seeker, but also the cost of doing business.
- , that we could be looking at creating an efficiency there.
- The Board's FY25 audit report was unmodified, with no findings indicated.
- And from your budget, I do believe the IT and audit services are critical.
- And the audits have to be done all the time.
NM
New Mexico 2025 Regular Session
IC - Legislative Finance Sep 25th, 2025
Transcript Highlights:
- We recently did a road safety audit in that area.
- We were able to do quite a bit with that road safety audit.
- We're extracting the data that are reported in the local government's audits, in their annual audit reports
- So this would be discernible by looking. into the county's financial audit.
- But all this information is directly from their audits.