Video & Transcript Research : 'fiscal audit'
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AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Mar 5th, 2025
Ways and Means General Fund
Transcript Highlights:
- Representative Judge of Probate from each county to conduct post-election audits.
- Post-election audits ensure public confidence in the election process.
- The tabulators even recommend that we perform an audit.
- A couple of members have asked me about the fiscal note.
- We kind of dove into that yesterday with our fiscal office.
Keywords:
elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency
OK
Oklahoma 2026 Regular Session
Local and County Government REVISED Mar 3rd, 2026 at 02:00 pm
Local and County Government
Transcript Highlights:
- Is exempt from having to get an audit.
- You've got here on line 21, you say other than an audit required.
- they can't afford to do the audit prior to so.
- That's the audit they have to do prior to getting the grant.
- and use grant money to pay for the audit.
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, February 20, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- 00:01:13.760>
management <00:01:14.159>audit sponsored by the management audit sponsored - <00:02:20.480>
the management audit committee created the management audit committee created - equipment, the ballots, and the audit equipment, the ballots, and the audit results.<00:08:28.479
- >> it's actually auditing. It's Mr. >> it's actually auditing. It's Mr.
- , post-election audit, post-election audit, >> Mr.<00:48:04.160>
Chairman.
WY
Wyoming 2026 Regular Session
House Corporations, Elections & Political Subdivisions, February 20, 2026
Corporations, Elections & Political Subdivisions
TX
Transcript Highlights:
- managers and public school superintendents receiving significant payouts since the end of the last fiscal
- Golden parachute, even though the district was facing a major fiscal deficit.
Bills:
SB 1079, SB 1243, SB 1504, SB 1579, SB 1708, SB 1844, SB 1851, SB 1879, SB 1921, SB 1951, SB 2237, SB 2238, SB 2406, SB 2407
Keywords:
SB 1079, Texas, county government, commissioners court, Local Government Code, Chapter 263, surplus property, salvage property, data storage device, hard drive, electronic media, digital records, confidential information, protected information, privacy, records retention, information security, data destruction, device disposal, sensitive data
Summary:
The meeting of the Senate Committee on Local Government was marked by significant discussions on multiple bills aimed at enhancing governance and protecting taxpayer interests. Among the notable legislations was SB1951, where Senator Paxton emphasized reforms to reduce erroneous penalty notices imposed by appraisal districts, eliminating the financial incentive for such penalties. The session concluded with public testimonies that highlighted the importance of transparency and accountability in taxpayer dealings. Additionally, Senator Middleton presented SB1504 and SB2237, focusing on the operational frameworks of local authorities and executive severance payments, respectively, both of which sparked considerable debate among committee members.
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, March 2, 2026
Corporations, Elections & Political Subdivisions
Keywords:
annexation, landowner rights, municipal law, city planning, property, local government, elections, falsification, misleading, post-election, audit, state law, 916, all
TX
Transcript Highlights:
- In the audit, Mr. Chairman.
- In terms of the audit that is in other states, that audit goes to the city, or whose audit?
- So they conducted the audits.
- In the audit, Mr. Chairman.
- That audit goes to the city, or who's audit?
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
Summary:
The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending.
The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony.
SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.
TX
Transcript Highlights:
- Senate Bill 2016 requires that the state audit conduct a one-time audit of each county in the state with
- Lastly, Senate Bill 2016 also expands the number of elected officials on the legislative audit Committee
- I don't believe that they have a, uh, in total encapsulating audit of all federal monies that have gone
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
LA
Transcript Highlights:
- But the fiscal note that is attached is based on the amendments being incorporated.
- So there would still be a fiscal note of roughly $500,000 to this.
- But the fiscal note that is attached is based on the amendments being incorporated.
- So there would still be a fiscal note of roughly $500,000 to this.
- And just so everyone realizes, too, there is a fiscal note.
Keywords:
gender-affirming care, gender affirming therapy, gender-affirming hormone therapy, transgender health, trans youth, LGBTQ, mental health, psychosis, psychiatric conditions, puberty blockers, androgen blockers, cross-sex hormones, estrogen, testosterone, informed consent, screening, monitoring protocols, Louisiana Department of Health, LDH, House Health and Welfare
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, February 16, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- shows up on that ballot, we will audit. shows up on that ballot, we will audit.
- ensuring we get a better quality audit. ensuring we get a better quality audit.
- That's the purpose of an audit, exists. That's the purpose of an audit, right?
- What that showed was the audit works. What that showed was the audit works.
- . audits. audits.
LA
Transcript Highlights:
- This is a meeting of the Senate Committee on Revenue and Fiscal Affairs.
- Revenue and Fiscal Affairs. Madam Secretary, will you please call the roll? Senator Foil: Here.
- It's about fairness, transparency, and common-sense protection in our local sales tax audits.
- This bill does not prevent audits; it does not weaken tax enforcement.
- penalties while the audit is going on.
Keywords:
capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector
TX
Keywords:
balanced budget amendment, federal budget, deficit reduction, deficit spending, fiscal restraint, constitutional amendment, U.S. Constitution, Congress, PAYGO, Gramm-Rudman-Hollings, national debt, budget deficit, taxpayer dollars, balanced budget resolution, memorial resolution, Texas Legislature, federal spending, budget reform, fiscal conservatism, HCR 9
HI
Transcript Highlights:
- We have two audits that are ongoing, really interesting.
- We also have an audit that's ongoing about the Kahali initiative, uh, the [snorts] timing homes. meet
- We have<00:23:10.720>
two <00:23:10.880>audits <00:23:11.280>that <00:23:11.440>< - c> are<00:23:11.520>
ongoing <00:23:12.159>really have two audits that are ongoing - <00:23:41.200>
the <00:23:41.520>Kahali audit that's ongoing about the Kahali audit
Keywords:
appropriations, legislative expenses, auditor, legislative reference bureau, state ethics commission, ombudsman, government transparency, HB2272, Act 026, public employment cost items, emergency appropriations, collective bargaining, bargaining unit 11, BU-11, state employees, excluded employees, salary increases, cost adjustments, health premium payments, benefits
TX
Transcript Highlights:
- This did not come with a fiscal note.
- Yes, your neighbor, fiscally conservative.
- For fiscal responsibility, and I am here in support of House Bill 46.
- year and the current fiscal year.
- We've received awards for fiscal responsibility.
Keywords:
HB26, law enforcement contracts, sheriff, constable, county commissioners court, commissioners court, private security, special law enforcement district, property owners association, POA, municipal utility district, school district, junior college district, local government, contract policing, supplemental police services, large counties, population over 3.3 million, Texas Local Government Code, Harris County
TX
Keywords:
balanced budget amendment, federal budget, deficit reduction, deficit spending, fiscal restraint, constitutional amendment, U.S. Constitution, Congress, PAYGO, Gramm-Rudman-Hollings, national debt, budget deficit, taxpayer dollars, balanced budget resolution, memorial resolution, Texas Legislature, federal spending, budget reform, fiscal conservatism, HCR 9
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 3/5/26
Judiciary Finance and Civil Law
Transcript Highlights:
- Um, unfortunately we did not get any salary increases for fiscal year 27 for our staff and no increases
- ><00:04:29.520>
year <00:04:29.840>27 <00:04:30.320>for salary increases for fiscal - year 27 for salary increases for fiscal year 27 for our<00:04:30.800>
staff <00:04:31.120> - component to this as well, and the fiscal component doesn't get discussed.
- So, there's a fiscal and a staffing impact here for us. Thank you for that.
Keywords:
judicial funding, Chief Justice security, fiscal year 2028, court system, judicial branch, judiciary, court notices, restitution, child protection, publication process, human services, Optum reports, data privacy, transparency, legislative oversight, 1183, house
Summary:
The committee approved the March 3 minutes and then heard a presentation from the Minnesota Judicial Branch on House File 3874, which was laid over for possible inclusion in a finance bill. State Court Administrator Jeff Shorba and Chief Judge Michael Fritz testified in support of a supplemental funding request focused on judicial branch safety and security, along with funding to cover the employer share of Minnesota Paid Leave costs. Shorba said the branch is seeking help because it did not receive funding for paid leave in the last session and is having to hold positions open to absorb the cost.
The safety and security request included five parts: personal data protection for judges and court administrators, home security, two additional staff positions for threat assessment and coordination, security for the chief justice at public events, and a revived courthouse security grant program for counties. Testimony emphasized rising threats and incidents involving judges and court staff, including examples of doxing, home surveillance, and threats involving litigants, and cited increases in reported incidents, threats, and disturbances. Fritz said the branch’s current response system is stretched and that more law-enforcement-trained staff would improve coordination and response.
Members questioned why the judicial branch should receive state funding for paid leave when private employers must absorb the cost, and Shorba responded that the branch was excluded from end-of-session funding decisions and that the mandate should be funded for all branches of government. Members also asked about the threat-response process and whether local law enforcement should be used more directly. Another concern raised was whether State Patrol troopers assigned to judicial security would have the training needed for criminal-code enforcement, and Shorba said the branch is discussing that issue with the State Patrol. No vote on the bill was taken in the portion provided.
LA
Transcript Highlights:
- This is not an investigation, it's an audit. It's a fiscal audit.
- This is a fiscal audit of the money that was purportedly used to fund these programs.
- This is a fiscal audit. It's not an investigation. But if you want to...
- This is a fiscal audit. It's not an investigation. But if you want to...
- It's a fiscal audit. It's to see if money was spent.
Keywords:
housing assistance, state-owned property, cost-burdened, state employees, affordable housing, fiscal audit, higher education, public funds, underrepresented minorities, Board of Regents, Louisiana legislation, constitutional convention, Louisiana constitution, electoral process, government structure, delegate elections, airport authority, fire protection, supplemental pay, public safety
Summary:
The committee first took up Senate Bill 105, which would reinstate an existing TOPS Tech benefit for eligible veterans after a sunset expired. The author said the program had been underused because it was not well promoted, but that the new veterans workforce effort called “The Boot” would help connect veterans to the benefit. Members confirmed it would use existing TOPS funds and not require new money, and the bill was reported favorably without objection.
House Resolution 3 asked the Louisiana Housing Corporation to study whether vacant state-owned property could be used for housing and rental assistance for cost-burdened state employees. The author described it as an exploratory study, while members raised concerns about the fiscal note and the scope of the study. Fiscal staff explained the agency had requested additional positions to do the work. The committee discussed narrowing the study to certain areas, but the resolution was ultimately reported favorably.
House Bill 189 sought supplemental pay for fire protection officers at the Lakefront Management Authority’s airport. The author and airport representatives argued the firefighters perform hazardous, specialized ARFF duties at a busy public airport and should be treated like other supplemental-pay recipients. Some members questioned whether the airport and its employees qualified under existing law and whether the proposal would expand an already costly program. After debate, the committee rejected the bill on an 8-10 vote.
The committee then reported Senate Bill 461 favorably, which would place certain small groups of active employees under the Office of Group Benefits to improve insurance rates without using general fund money. House Bill 623, creating a three-tier permitting system for vapor product producers, manufacturers, and wholesalers, was amended to clarify the direct-to-consumer shipment prohibition and then reported favorably. House Bill 1222, which would authorize LED to create a grocery initiative grant and assistance program to address food deserts, drew extended debate over whether it would amount to government-run grocery stores; supporters said it would only create incentives for private grocers and related assistance. It was amended and reported favorably by a 16-2 vote. Finally, House Resolution 80, as amended, would shift a proposed audit-related effort on higher education budget metrics away from the legislative auditor and toward university systems’ own boards; members questioned the need for a look-back report and the added workload, and the chair indicated he would move to recommit the resolution to the education committee.
TX
Transcript Highlights:
- Of custody for post-election audits. Nothing in this bill is groundbreaking or expensive.
- cycle may not be selected in the current audit cycle.
- If a county randomly selected for a post-election audit fails that audit, SB 1541 allows the Secretary
- Post-election audits help them remediate their issues.
- I think this is a great thing to do, to have these hand-counted audits.
Keywords:
Texas elections, Election Code, uniform election date, November election, local elections, political subdivisions, general election date, election administration, municipal utility district, county elections, local government, ballot scheduling, candidate filing, voter turnout, election calendar, HB 3097, early voting, electronic application, mail-in ballot, voting accessibility
AL
Alabama 2026 Regular Session
Alabama Senate County and Municipal Government Committee Mar 3rd, 2026
County and Municipal Government
Transcript Highlights:
- Um, we're basically, you know, removing some audit requirements on our small cities and I was able to
- them<00:14:30.880>
the <00:14:31.040>money <00:14:31.199>of <00:14:31.519>audit - but it satisfies them the money of audit but it satisfies the<00:14:33.199>
examiner's <00:14: - basically, you know, removing some audit basically, you know, removing some audit requirements<00
- Before I even brought this bill up, preparers came to me, which ones are selling the audits basically
Keywords:
vaccination, parental consent, minors, medical consent, guardian approval, income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, sheriff, credit card, debit card, financial procedures, Jackson County, purchasing authority, HB17, Alabama Squat Truck Law, squat truck
NH