Video & Transcript Research : 'performance audit'
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AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- a fit for the audit division.
- We have been working diligently to get these audits done. We engage Forbes to do our audits.
- So we have our Leg Audit, we have our water audit, and then we have this audit on top of the other two
- It was after COVID, and we were behind on the water audits and the single audits.
- audits.
Summary:
The committee heard multiple audit and compliance reports involving Arkansas municipalities and a regional solid waste district. Several small towns were discussed for repeat findings involving delinquent water and sewer audits, municipal accounting noncompliance, and misuse of street funds, including Fargo, Lead Hill, Alma, Jericho, Haynes, Biggers, Gilmore, and Holly Grove. In several cases, staff noted that turnback escrow was already being withheld because required water audits had not been filed, and some entities were reported to be current on payment plans only after staff updated the records through May 2026. The committee also reviewed a special report on the Pulaski County Regional Solid Waste Management District, which included findings on payroll approvals, contracts, credit card documentation, vehicle and cell phone use, bidding, advertising costs, and the sale of trailers and other equipment. A separate report on municipal accounting noncompliance was presented for towns including Denning, Gum Springs, Fargo, Lead Hill, and Alma, with staff recommending some be removed from the 60-day list while others remained under review.
Several local officials appeared and explained the findings. Fargo’s mayor said the town was understaffed and had begun improving records, while Lead Hill’s mayor said the town had hired more office help and was working to complete overdue water audits. Alma’s officials said they were trying to catch up on audits and accounting issues. Jericho’s police chief defended the town’s traffic enforcement and said the town had adjusted speed limits and enforcement practices to avoid the speed-trap threshold, while staff clarified that the prosecutor decides whether to pursue penalties. Haynes officials said revenue losses and the loss of their police department had made it difficult to keep up with required street-fund payments, and Gilmore officials said they were working on IRS and other debts. The Pulaski County district director said the board had authorized many of the questioned practices and that some issues, such as advertising and vehicle use, were tied to public education and operational needs.
The committee took several actions. It approved minutes, accepted or filed some reports without objection, removed Denning and Gum Springs from the 60-day list, and deferred action on several matters, including Fargo, Lead Hill, Alma, Haynes, and the Pulaski County solid waste district, generally until the September or August meeting. Motions to defer or file reports were adopted in multiple cases, and the committee also noted that some matters had been referred to the appropriate prosecuting attorney for further review. The meeting ended with recognition of visiting accounting students who were attending as part of summer internships.
MN
Minnesota 2025 1st Special Session
House Fraud Prevention and State Agency Oversight Policy Committee 2/17/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- public dollars the required performance public dollars the required performance measures<00:10:25.200
- doing to consider past performance doing to consider past performance within<00:11:35.000>
their - could perform the required duties.
- State and most recent independent audit State and most recent independent audit reports<00:14:55.079
- was your favorite page um in the O audit was your favorite page um in the O audit page<01:03:32.279
NH
Transcript Highlights:
- It didn't actually performance audit.
- needed to perform a comprehensive audit. needed to perform a comprehensive audit.
- Um, in regard to the audit, it was not only a financial audit, but it was a performance audit.
- Um, in regard to the audit, it was not only a financial audit, but it was a performance audit.
- Um, in regard to the audit, it was not only a financial audit, but it was a performance audit.
HI
Hawaii 2026 Regular Session
EDN Public Hearing - Thu Apr 16, 2026 @ 2:05 PM HST
Transcript Highlights:
- <00:56:06.960>
audit <00:56:07.920>on <00:56:08.360>the comprehensive performance - audit on the comprehensive performance audit on the Department<00:56:09.000>
of <00:56:09.080> - to conduct semi-annual performance and management audits of the department and its attached agencies
- My understanding is that internal audit is currently expanding its capabilities to include performance
- capabilities to include performance capabilities to include performance audits<00:57:43.360>
Summary:
The committee heard testimony on SCR 78, which urges the Department of Education to strengthen natural health education and adopt a comprehensive menstrual cycle curriculum. The Department of Education said it supported the intent and had offered technical amendments to scaffold the curriculum by grade level. The Commission on the Status of Women and several advocates, including students and Ma'i Movement Hawaiʻi, testified in support, describing gaps in menstrual health education, stigma, and the need for more inclusive, age-appropriate instruction. No opposition was heard, and the chair moved on after no questions from members.
The committee then took up SCR 194, urging the Department of Education to meet the criteria to recognize cheerleading as a Title IX sport. The Department supported the measure, noting recent expansion of girls flag football and surfing as recognized sports and saying cheerleading would create additional opportunities for students. The Commission on the Status of Women also supported the resolution, saying it could improve participation, resource allocation, and representation for female students. No opposition or further action was recorded in the excerpt.
Finally, the committee discussed SCR 195, requesting the Board of Education and Department of Education to revise graduation requirements to include a standalone financial literacy course. The Board of Education and Department of Education both supported the intent but cautioned against a one-size-fits-all mandate, emphasizing school-level flexibility, existing stand-alone and online options, and the requirement that the class of 2030 must complete financial literacy before graduation. Hawaii Kids Can supported the resolution while raising questions about equity, access, quality, and how different delivery models compare; it also asked for more information on community survey data. Committee members questioned the department and board about asynchronous versus in-person instruction, standards, and how the requirement would be tracked in the personal transition plan. No vote or final action was taken in the provided portion of the meeting.
TX
Transcript Highlights:
- I'm saying the audit itself.
- I'm saying the audit itself.
- But the audit itself. The audit results. Right. That's right. Okay. Yeah.
- And an annual audit is a part of accreditation, so we are audited as a whole.
- An annual audit is a part of accreditation, so we are audited as a whole.
Bills:
SB 2
OK
Oklahoma 2026 Regular Session
House of Representatives Second Regular Session of the 60th Legislature Day 19 Mar 4th, 2026 at 01:30 pm
Oklahoma House Floor Meeting
Bills:
HB4358, HB2398, HB3557, HB3129, HB3312, HB2210, HB1937, HB3021, HB4246, HB4230, HB3617, HB3657, HB2976, HB3391, HB4459, HB4128, HB3989, HB2989, HB4060, HB3145, HB2992, HB3464, HB3552, HB2984, HB4124, HB3934, HB3448, HB3131, HB4200, HB4201, HB3011, HB1912, HB3380, HB3881, HB3538, HB3851, HB3907, HB4430, HB4431, HB4457, HB2947, HB2951, HB2980, HB3082, HB3519, HB3644, HB3882, HB3661, HB3996, HB4335
Keywords:
screen time, education, public schools, child development, digital learning, youth health, academic performance, credential of value, workforce development, labor market, government reporting, Oklahoma Agricultural Extension, local funding, financial institutions, county extension services, state funds, free expression, colleges, security fees, public forums
NM
Transcript Highlights:
- At the end of this session, there'll be an audit report. We require audits.
- Can you tell me the difference between or maybe what the performance audit is?
- But I'm wondering what your performance audit would do thinking back through, you brought up the school
- I'm wondering if your performance audit would have gotten to the meat of the problem with that.
- I'm talking almost 1,200 entities, about 650 are subject to a full financial audit, and that audit oversight
MN
Transcript Highlights:
- reading audit process. Thank you, Dr. reading audit process. Thank you, Dr.
- doing the audit.
- whoever is doing the audit. whoever is doing the audit.
- <00:48:58.480>
audit. - more detailed audit. Great. more detailed audit. Great.
Bills:
HF3421
Keywords:
early literacy, reading instruction, teacher preparation, teacher candidates, teacher licensure, educator licensing, Professional Educator Licensing and Standards Board, PELSB, field experience, supervised practicum, evidence-based reading, science of reading, literacy methods, teacher training, preservice teachers, school-based experience, reading intervention, Minnesota education policy, 1183, house
CA
California 2025-2026 Regular Session
Assembly Education Committee Jul 16th, 2025
Transcript Highlights:
- audit history over decades of operation.
- , including spotless audit history over decades of operation.
- And so that's why we're so focused on the audit guidelines.
- We have to react to that, and we need stronger audits and oversights.
- I'm very curious about this ERA and how it would perform and act and be managed.
Summary:
The Assembly Education Committee met without a quorum for much of the hearing and heard several bills out of order. SB 249 by Senator Umberg would move county board of education elections from the primary to the statewide general election. Supporters, including the League of Women Voters and many educators, argued the change would increase turnout and make the electorate more representative. The Orange County Board of Education opposed the bill, saying it would increase costs, reduce local control, and bury education races on crowded general-election ballots. The chair and members discussed turnout, cost, and representation, but the bill was held pending a quorum.
Senator Grove presented SB 373, which adds safeguards for California students placed in out-of-state non-public schools through IEPs. The bill would require more robust LEA and CDE oversight, including annual site visits, student interviews, quarterly contact, stronger certification standards, and restrictions on prone, supine, and mechanical restraints. Testimony from a survivor of an out-of-state placement and from advocates emphasized abuse, neglect, and the need for stronger monitoring. There was broad support and no opposition testimony, but the measure was also held pending a quorum.
Senator Ashby presented SB 568, the epinephrine in schools modernization act, to clarify and expand requirements for stocked epinephrine so they clearly apply to all public schools, including preschool programs. School nurses and medical experts said the bill would close gaps created by universal preschool and ensure life-saving treatment is available for anaphylaxis. The committee discussed dosing and implementation, and the bill was supported without opposition testimony. The committee also heard SB 414, the Charter School Accountability Act, which would strengthen fiscal oversight, audit standards, and transparency for charter schools and authorizers. Supporters said it responds to fraud and audit findings while preserving charter flexibility; opponents, including school employees and teachers, said it did not go far enough on authorizer accountability and small-district oversight. After discussion, the committee voted 7-0 to pass SB 414 as amended to Appropriations.
The committee also briefly heard SB 743 by Senator Cortese, which would create an equalization reserve account to provide additional funding to underfunded school districts and reduce funding inequities tied to ZIP code. The author said the bill would support student achievement and teacher retention over time. The transcript cuts off before testimony or action on SB 743 was completed.
MN
Transcript Highlights:
- site visits and 50,000 by performing site visits and Performing<00:19:54.240>
financial <00:19 - As a result, we decided to conduct this performance audit, and we focused specifically on long-term care
- result of payment adjustments audits result of payment adjustments audits errors<00:28:48.240>
- <00:29:53.240>
audit <00:29:54.159>and <00:29:54.320>we conduct this performance- audit and we conduct this performance audit and we focused<00:29:55.000>
on <00:29:55.360> - <00:29:53.240>
Summary:
The Human Services Committee met on January 22, 2025, to focus early in session on waste, fraud, abuse, and program integrity in Minnesota human services programs. The chair said taxpayers expect funds to reach people in need and asked the Office of the Legislative Auditor (OLA) to present on resources, progress, and possible solutions. Members also asked the auditors to note where the legislature or agencies had already taken action to address prior findings.
OLA staff summarized recent reports on grants management and oversight. They said noncompliance with grants policies has been pervasive across agencies, including problems at DHS in conflict-of-interest documentation and pre-award financial reviews. In one DHS review, 30 of 41 grant reviewers had missing or incomplete conflict forms, and 20 of 57 grants lacked required financial review documents; the issues affected about $11.5 million in grant funding. OLA said DHS spent more than $400 million in grants to nonprofit organizations from 2018 to 2022, and they identified broader factors affecting compliance such as inconsistent funding for grants administration, ad hoc training, inconsistent data systems, and limited enforcement authority. They noted 2023 legislative changes that allowed agencies to retain some grant funding for administration and directed an assessment of a statewide grants management system, and they said OGM training and staffing have increased, though training is still not required for all staff.
The Financial Audit Division then discussed the senior nutrition program at DHS, which delivered about 3.1 million meals to more than 40,000 participants in 2022 through the Minnesota Board on Aging, area agencies, service providers, and subcontractors. The audit found nine findings across documentation, monitoring, contract oversight, participant recertification, and data quality. Examples included service providers failing to recertify participants or recording inaccurate data, the Board on Aging not performing monitoring visits since 2017 or financial reconciliations in 2022, and area agencies failing to complete required site visits. Survey results also suggested participant database inaccuracies. OLA recommended stronger monitoring, clearer procedures, and more reliable data to ensure services reach intended recipients. No formal votes or committee actions were taken in the portion of the meeting provided.
NH
New Hampshire 2026 Regular Session
House Education Policy and Administration (01/14/2026)
Education Policy and Administration
CA
California 2025-2026 Regular Session
Senate Energy, Utilities and Communications Committee May 12th, 2026
Energy, Utilities and Communications
Transcript Highlights:
- report of the utility's performance.
- The last time the PUC did an audit was in 2021.
- So you're not doing a financial audit, but you are doing an audit. Yes.
- We're doing an audit on the work, whether it was done or not.
- And then there's no audit on whether they actually spend that money.
Summary:
The committee held the first of several informational hearings on the SB 254 Natural Catastrophe Resiliency Study, focused on wildfire risk, utility liability, and how to finance catastrophic losses. Chair Allen opened by describing California’s recent utility-ignited wildfires, the creation of the wildfire fund under AB 1054, and SB 254’s extension of that fund and requirement for a study. The California Earthquake Authority, as wildfire fund administrator, presented the report’s process and findings, emphasizing that the study was intended to be neutral and broad, based on extensive stakeholder outreach, and that the status quo is not working well for survivors, communities, ratepayers, insurers, or utilities.
CEA’s report organized recommendations into three policy pathways: continued mitigation investment, more equitable allocation of catastrophe burdens, and expanded state roles in catastrophe financing. For utilities, the report discussed options such as setting a binding risk-tolerance standard, preserving safety certificate accountability, tying executive compensation more directly to safety, creating confidential reporting with safe-harbor protections, reforming utility liability including possible changes to inverse condemnation, limiting damages, reducing insurance subrogation, and creating a fast-pay facility for survivors. The financing analysis compared a more durable wildfire fund, risk transfer/reinsurance, liability reforms, and state-backed mechanisms such as a state insurer, a state backstop, and broader funding for community wildfire mitigation.
The CPUC said wildfire mitigation oversight has improved, but wildfire-related costs are driving electricity bills higher and creating an affordability crisis. The Office of Energy Infrastructure Safety highlighted its wildfire mitigation plan review and field inspections, and recommended stronger safety reporting and more safety-weighted executive compensation. In member discussion, senators and assemblymembers focused on the cost of the status quo, whether the burden should be shared by ratepayers, utilities, the state, or other parties, and whether California should consider broader disaster-financing approaches. Several members raised concerns about inverse condemnation, the pace of survivor compensation, local land-use responsibility, and the need for a more comprehensive statewide solution rather than piecemeal bills. No votes or formal actions were taken; the hearing was informational only.
NM
New Mexico 2025 Regular Session
IC - Legislative Finance Oct 14th, 2025
Transcript Highlights:
- , called a federal single audit.
- We're willing to accept the audit without the federal single audit, so it's no longer going to be under
- We required the first-ever audit, which is a system organizational controls audit of SHARE.
- And so we're thinking about bifurcating an audit report review team with audit services because, again
- As I mentioned, we've had clean audits.
MN
Minnesota 2025-2026 Regular Session
Legislative Audit Commission - Evaluation Subcommittee 10/6/25
Transcript Highlights:
- Um, that would also be a financial audit division audit.
- Um, the financial audits that we conduct each year are performance audits.
- audits.
- <00:26:24.320>
Those <00:26:24.480>are year are performance audits. - Those are year are performance audits.
Summary:
The Legislative Audit Commission Evaluation Subcommittee met on October 6, 2025, to choose additional program evaluation topics for the Office of the Legislative Auditor. Deputy Legislative Auditor Jody Mson Rodriguez explained that the commission had previously selected seven topics from an initial list of 11, with background papers already prepared on five of those items, and that the subcommittee was now being asked to select five more topics for background papers before narrowing the full set to four recommendations later in the fall or early spring.
Members discussed several possible topics, especially emergency medical services, non-emergency medical transportation, MinnesotaCare eligibility, child care assistance, medical assistance fraud prevention, and U.S. Bank Stadium. David Kersner of OLA said emergency medical services and non-emergency medical transportation are distinct programs, and noted the EMS topic was evaluated in 2022 while non-emergency medical transportation had not been reviewed since 2011. Auditor Judy Randall said MinnesotaCare eligibility, child care assistance, and medical assistance fraud prevention are better suited to OLA’s financial audit division or special review unit rather than program evaluation, and that financial audits and special reviews do not require Legislative Audit Commission nomination.
On process, Mson Rodriguez said the subcommittee had already met its minimum required selections under the commission’s policy and was free to choose additional topics. The discussion also covered whether to broaden the stadium topic beyond U.S. Bank Stadium; staff said the U.S. Bank financing structure alone would be a major undertaking, but they could help craft a future topic focused on maintenance across multiple facilities. No final vote or motion was taken in the portion of the meeting provided, and the chair indicated the committee would continue nominations and discussion.
NH
New Hampshire 2025 Regular Session
House Finance Division III (02/19/2025)
Transcript Highlights:
- Do you perform different types of audits? How do we maintain a distinction? Sure.
- It might be the LBA, it might be a federal audit, it might be the single audit.
- We do audits in my division. We also work as a liaison when we get audits.
- <01:29:47.679>
uh audit it might be the single audit uh audit it might be the single audit - audit.
Summary:
House Finance Division III convened a work session on the DHHS budget, with the chair noting there would be no votes and that the committee would spend the day hearing from the commissioner’s office. Nathan White, DHHS Chief Financial Officer, opened with the Division of Finance/Office of Business Operations, explaining that the unit supports the department through daily financial management, AP/AR, audit work, expense projections, transfers, and procurement functions such as contracts, amendments, RFPs/RFAs, and grants management. He also described the division’s revenue and reporting work, including federal draws, CMS-64 reporting, and the public assistance cost allocation plan, and said the department had centralized rate-setting work and a small team handling Medicaid rate analysis and nursing facility rebase work.
Members asked about vacancies, turnover, and budget changes. White said the division had 18 positions unfunded in the governor’s budget, reducing personal services from about $10.8 million to $9.9 million, and estimated the division’s vacancy rate at about 11 percent, below the department average. He said turnover was relatively low, with one retirement at the manager level and higher turnover mainly at lower AP-level positions. He also explained that some budget lines reflected reallocations rather than new spending, including fringe benefits centralized elsewhere and an EBT card contract moved into this unit because the staff member overseeing it works in Finance. When asked about a rent/lease increase, he said it was due to higher copier leasing costs under a statewide DAS contract.
White highlighted several management and technology improvements. He said a business intelligence tool procured in 2022, using Salesforce and Excel-based data, helped DHHS better track federal revenue and maintenance-of-effort spending, reducing FY24 General Fund lapse by about 70 percent and federal/other revenue lapse by 88 percent compared with FY23; he warned that the tool is not funded in the current budget. He also described Lean Six Sigma efforts in the contracts team, training for vendors and nonprofits on procurement and indirect cost rules, and a Finance Academy to standardize policies and procedures. On the contracts side, he said the department uses Smartsheet for project management and DocuSign for electronic signatures, which cut contract execution time dramatically, but noted DocuSign is also not funded in the governor’s budget. The session ended as the committee prepared to move on to the Employee Assistance Program presentation.
FL
Florida 2025 Regular Session
Appropriations Committee on Higher Education Mar 11th, 2025
Transcript Highlights:
- We use them for audit services. We use them for custodial. We use them for legal.
- So we want away from enrollment based funding and rolled out performance-based funding.
- The other advantage to that is the model was set up where they're rewarded on their performance.
- And if you are the bottom 3, you did not participate in performance-based funding.
- their eligible for performance-based funding if they do not after multiple years, there's a performance
OK
Transcript Highlights:
- So is there any Oklahoma-specific data demonstrating that students receiving these scholarships perform
- By using the federal poverty level rate, this makes the program more auditable.
- We're just making them easier to audit so that we can get better results when the reports come in about
- Correlation between instructional time and performance.
Bills:
HB2210, HB2398, HB2959, HB3006, HB3026, HB3151, HB3315, HB3372, HB3467, HB3590, HB4268, HB4359, HB4427
Keywords:
youth apprenticeship, career education, workforce development, high school programs, mentorship, vocational training, state oversight, credential of value, education, labor market, government reporting, school abuse reporting, child abuse, neglect, mandatory reporting, student safety, school employee misconduct, administrator reporting, superintendent, law enforcement notification
TX
Texas 89th Regular
89th Legislative Session - Second Called Session Aug 26th, 2025
Texas House Floor Meeting
Transcript Highlights:
- administration of assessment instruments in public schools, indicators of achievement, public school performance
- For the writing component, when a change in that score could bump the student to the next performance
- Of time it took away from other duties at the school that the school professionals perform was great,
- There has to be one, a determination that the student would get to the next highest overall performance
- Highest overall performance level in the assessment instrument, if we strike all that to include students
Keywords:
HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround
NV
Transcript Highlights:
- The bill, as amended, provides that workers who perform custom fabrication on a public work or for certain
- government performance contracts must be paid prevailing wage, among other provisions of the bill.
- works enforcement team, which is made up of some investigator positions and some travel costs to perform
Bills:
AB102, AB108, AB117, AB213, AB220, AB221, AB251, AB259, AB331, AB336, AB375, AB379, AB409, AB475, AB476, AB550, AB575, AB594, SB466
Keywords:
emergency medical services, ambulance, licensing, health district, paramedic, training requirements, outdoor education, recreation, grant program, environment, funding, special license plates, vehicle registration, custom plates, state revenue, transportation, public works, prevailing wage, custom fabrication, nonstandard materials
TX
Transcript Highlights:
- technology that's already ubiquitous in the marketplace, including grid enhancing technologies and high-performance
- These grid enhancing technologies and high performance conductors in their annual regional planning process
- And route electrons where they can most efficiently serve the needs of customers, high performance conductors
Bills:
HB 551, HB 1281, HB 1378, HB 1617, HB 2868, HB 2881, HB 3374, HB 4439, HB 4726, HB 4732, HB 4878, HB 4914, HB 4921, HB 4958, HB 5200, HB 5318, HB 5360, HB 5402, HB 5568, HB 5573, HB 5623, HJR 218
Keywords:
political contributions, address privacy, Texas Ethics Commission, election transparency, campaign finance, international organizations, World Health Organization, jurisdiction, state law, enforcement, United Nations, World Economic Forum, attorney general, Texas attorney general, state sovereignty, legal enforcement, Texas Attorney General, electric energy storage, municipal regulation, county regulation