Video & Transcript Research : 'auditable materials'

Page 32 of 442
NH

New Hampshire 2025 Regular Session

House Finance Division I (01/22/2025)

Transcript Highlights:
  • When asked about a performance audit, he said they have a financial audit that includes certain aspects
  • audit which uh we have a financial audit which includes<00:38:01.359> certain<00:38:01.680>
  • Moving on to page six, we have our audit division, and they do exactly that: they conduct audits of tax
  • 01:04:59.319> returns that they conduct audits of tax returns that they conduct audits of tax
  • for understand audits are stressful for understand audits are stressful for businesses<01:43:32.560
Keywords: 928, house, all
Summary: New Hampshire Housing Finance Authority officials, led by Executive Director Rob Dapice, briefed legislators on the agency’s structure and funding. They explained that the authority is created by state law but is not a state agency, its debt is not state debt, and it is governed by a board appointed by the governor and approved by the Executive Council. The discussion focused on the Affordable Housing Fund and the lead paint hazard remediation fund, including how state appropriations and federal resources are combined to finance affordable rental housing and lead abatement work. Dapice said the Affordable Housing Fund is used as gap financing for multifamily affordable housing projects, typically alongside federal tax credits and tax-exempt bonds, and that state dollars leverage roughly 2:1 to 10:1 in additional federal and private investment, averaging about 4:1. He said the fund has received historic appropriations in recent budgets, including $30 million over the last two biennial budgets and an annual $5 million set-aside from the real estate transfer tax. He also said the fund is usually structured as 0% interest, deferred loans rather than grants, with repayments returning to the fund if projects generate cash flow. Members asked about rents, oversight, staffing, revenues, and whether the programs had added positions. Dapice said affordability restrictions generally last 30 to 99 years, rents are tied to income limits and capped so tenants pay no more than 30% of income, and compliance staff inspect properties regularly to verify income eligibility and rent limits. He said the organization has about 130 to 135 employees, down from about 145, with no new positions added because of the appropriations. He estimated total revenues at roughly $300 million, with administrative budget around $22 million, much of it pass-through grant money. On lead paint remediation, he said the state first appropriated $6 million in 2019, plus $1 million in ARPA funds, and that the program has cleared more than 500 units. He said the federal grant program is not annual or predictable, with a recent award of about $7.75 million, and that the maximum federal grant per unit is $177,000, typically paired with up to $100,000 in state loan support. He also noted that the program can address homes before a child is poisoned if lead hazards are identified, but that cases involving an already exposed child are a higher priority. No votes or formal actions were taken.
NM

New Mexico 2026 Regular Session

Senate - Conservation Feb 5th, 2026 at 09:09 am

Senate Conservation

Transcript Highlights:
  • All workshops, staff time, educational materials, and research will be fully covered by the sponsors
  • The F.I.R. also states that y'all are needing $100,000 to get material printed to have it distributed
  • It releases a waxing material that acts as a water repellent.
  • Madam Chair and Representative Isoup, and pre- Madam Chair and Representative Isoup, pre-audit for at
  • Garcia, I do know that this is audited. Is this a yearly audit that takes place?
Bills: SB154, SB187, SB193, SM3
WA
Transcript Highlights:
  • inform our ongoing relationship with the state auditor's office, who conducts performance and fiscal audits
  • So we're sending boxes of materials to families with things like novels and cursive writing handbooks
  • Our partner program, Stride, provides us the curriculum and also helps us audit every single program
  • And it sets us up to be successful in any other state audit that might come through Washington State.
  • And when students need materials, laptops, tech support, we have staff that help support them with that
Summary: The committee met to hear an overview of Washington’s alternative learning experience (ALE) programs and then an update on artificial intelligence in schools. OSPI’s Anissa Sherritt explained that ALE is a course-level funding designation for instruction that occurs partly or wholly away from the traditional seat-time model, with online, site-based, and remote course types. She emphasized that ALE is still basic education, subject to the same public school requirements, and that OSPI provides technical assistance, annual reporting review, and program reviews. Representatives from several programs described different models: Washington Virtual Academy (a large online ALE operated through Omak School District and partnered with for-profit Stride), Columbia Virtual Academy in Valley School District (a district-run, nonprofit online/remote program), Pearl in Quilcene (a K-8 remote parent partnership program), and River Home Link in Battleground (a site-based hybrid program). They discussed student supports, special education, enrichment, family choice, transportation, and how they measure outcomes. Members asked for follow-up information on funding, demographics, racial and ethnic data, multilingual learners, and post-graduation outcomes, and OSPI agreed to provide additional data where available. The committee then heard from OSPI and several districts about AI guidance and implementation. OSPI’s Holly Ryan Calloway described the agency’s human-centered AI framework, three guidance documents for schools, statewide professional learning, an AI innovation summit, and new AI literacy and informatics course frameworks and CIP codes. Quincy School District described a multi-year effort to integrate AI by centering student needs, creating district policy and classroom guidance, and training teachers to use AI responsibly while building an AI readiness plan from elementary through high school. Peninsula School District described its AI action research team, teacher professional learning, and classroom uses of generative AI to support science instruction, communication, and prompt engineering, while stressing that AI should enhance rather than replace learning. Members raised questions about privacy, energy and water use, prompt engineering, workforce and university connections, and the need for clear standards and ongoing educator training. No votes were taken.
AR

Arkansas 2026 1st Special Session

LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jan 8th, 2026

LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Transcript Highlights:
  • And if they've repaid some of that, those receipts were not provided to audit.
  • And the audit, of course, I'm sure y'all have seen, has said that that would not be...
  • And the audit, of course, I'm sure y'all have seen, has said that that would not be sufficient.
  • You need to make sure you document that in very detail for audit purposes. Okay.
  • I know enough to get through the audit meetings, and that's about it.
Summary: The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection. The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed. The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.
TX

Texas 89th Regular

State Affairs Apr 14th, 2025

State Affairs

Transcript Highlights:
  • In this bill, sexually explicit material is defined as any material that describes, depicts, or portrays
  • Indicating explicit material. Let me ask you this.
  • Accurate and age-appropriate material when they have questions.
  • It's not just an issue with. that sexually explicit material.
  • Not only will it move those materials, though, that may...
KY
Transcript Highlights:
  • you're dealing with sensitive material you're dealing with sensitive material like<00:11:29.680>
  • > that<00:11:31.120> they like some of the materials that they like some of the materials
  • , not do the audit, but to keep the university prepared for the audit?
  • university um provide university audit university um provide university audit readiness<01:15:32.640
  • <01:16:00.960> but ready for an audit not do the audit but ready for an audit not do the audit
Keywords: 958, all
Summary: The committee first approved the April 13 minutes and then turned to a large agenda of contracts. Chairman Douglas said there were 52 contracts totaling about $369.3 million, and noted that most vendors were registered with the Secretary of State except for item 118 on the routine personal services green list and item 19 involving Morehead State University and Kentucky State University. The committee voted to defer item 118 to the June 26 meeting and later also deferred the Kentucky State University contract on the deferred list to the June 26 meeting. The main discussion centered on a deferred personal services contract for the Kentucky Board of Optometric Examiners, involving outside legal counsel. Senator Meredith raised concerns about KRS 320 and whether the board had authority to hire outside counsel when the statute says the Attorney General shall provide legal services to the board. Dr. Mary Beth Morris, the board president, and Christopher Thacker of the Attorney General’s office testified after being sworn in. Thacker explained that the statute and related law allow both Attorney General assistance and independent counsel, and argued that outside counsel is appropriate for day-to-day legal work because it avoids conflicts, especially on open records issues, regulatory advice, and disciplinary hearings. Senator Meredith said he agreed with approving the contract but questioned how the board had reached this point and whether the current statutes reflect modern practice. He raised concerns about transparency and accountability, referencing a prior advisory opinion involving the board’s handling of exam requirements during COVID and saying the board should have consulted the Attorney General before acting. Thacker responded that the Attorney General’s office serves the Commonwealth as a whole, not as counsel to one board, and that the board’s use of outside counsel is a reasonable and economical arrangement. The exchange ended with Meredith suggesting that broader legislative action may be needed to clarify reporting relationships and oversight for the board.
NM

New Mexico 2025 Regular Session

IC - New Mexico Finance Authority Oversight Jul 9th, 2025

New Mexico Finance Authority Oversight Committee

Transcript Highlights:
  • Those are really just for the inventories to understand what are the materials, what are those water
  • any of it because the executive order that we have standing mandates that you have to have all your audits
  • Where they don't have their audits in order.
  • And I see the reason that we should have our audits in order, absolutely.
  • The situation is that Small Domestic has got its seven years in arrears for their audits.
TX

Texas 89th 2nd C.S.

State Affairs Apr 14th, 2025

State Affairs

Transcript Highlights:
  • In this bill, sexually explicit material is defined as any material that describes, depicts, or portrays
  • Incredibly explicit material in them.
  • I've audited libraries across Texas and there is no debate.
  • It's already illegal to give a child sexually explicit material, and if someone found that kind of material
  • I worked in that place that offered those materials.
CA
Transcript Highlights:
  • Because science continues to show that combustible materials closest to the home often determine whether
  • And the last time this was even audited was in 2021 by OEIS, as OEIS was starting up.
  • PUC safety employees did the first and only independent audit that's ever been done.
  • So all of this is publicly available in our sponsor letter for AB 1774, which requires audits.
  • Well, that's why we have AB 1774, which simply requires the wildfire mitigation spending to be audited
Keywords: 987, senate, all
Summary: The joint Senate hearing of the Natural Resources and Water Committee and the Emergency Management Committee focused on wildfire resilience, with members discussing the SB 254 report on enhancing California’s response to natural catastrophes. Opening remarks emphasized the scale of wildfire damage, the need for prevention and preparedness, and concerns about the affordability and insurability crisis. Senators repeatedly contrasted the relatively small share of funding going to community hardening with the much larger amounts spent on utility wildfire mitigation and landscape-scale projects, and several members raised concerns about CEQA delays, one-time funding, and the need for more sustainable, ongoing financing. The Legislative Analyst’s Office presented an overview showing about $4.7 billion in state wildfire resilience appropriations from 2018-19 through 2025-26, with funding shifting from the Greenhouse Gas Reduction Fund to the General Fund and then to Proposition 4. LAO noted that only about $65 million had been specifically targeted to community hardening, while most funding went to forest health, fuels, research, and related programs. LAO also said one-time funding will decline in coming years and that future GGRF support is uncertain, though General Fund use is not legally precluded. Members asked about maintenance costs, polluter-pays ideas, and whether performance metrics should focus more on property and community risk reduction than acres treated. Cal Fire’s State Fire Marshal described the state’s community wildfire preparedness strategy, centered on home hardening, defensible space, and neighborhood-scale mitigation. He said roughly 4 million homes are in the wildland-urban interface, most built before modern fire-resistant standards, and argued that the state must move from response to prevention. He said Cal Fire is incorporating the SB 254 recommendations into its updated action plan, has streamlined some fuel-reduction projects under a recent executive proclamation, and is shifting some grant funding toward maintenance of existing treatments. Cal OES described the AB 38 pilot and FEMA hazard mitigation work, saying the pilot helped build tools and standards for home hardening but that federal approval delays remain a major barrier; the agency reported 155 hardened properties, 19 under construction, and 370 assessed and waiting. The Wildfire and Forest Resilience Task Force said it has coordinated more than $6 billion in state and federal investments, is moving toward regional block grants and better data-driven prioritization, and is developing separate community and landscape strategies. The hearing ended with discussion of modeling, data gaps, utility coordination, contractor capacity, and possible legislative or budget changes to better align funding and metrics with community safety outcomes.
TX

Texas 89th Regular

Appropriations - S/C on Articles I, IV, & V Feb 26th, 2025

Appropriations - S/C on Articles I, IV, & V

Transcript Highlights:
  • The state auditor did an audit.
  • Costs have increased in materials, repairs, utilities, and services.
  • Last time I was visiting the area, it was outdated training materials.
  • I'll say yes, we continually try to update materials, keep them relevant.
  • Now, those concerns have materialized.
Keywords: 1184, house, all
CA
Transcript Highlights:
  • In practical terms, what that means is, if you're under audit for the 2014 tax year, and there are taxpayers
  • under audit for that year, you need to use federal law as it read January 1, 2009.
  • The Franchise Tax Board can rely on federal law, can rely on federal audits, and can rely on federal
  • Just a reminder, DTSC does not remove the contaminated materials.
  • DTSC simply certifies that the contaminated toxic materials have been removed.
Summary: The Assembly Committee on Revenue and Taxation heard several bills focused on transit funding, veterans’ tax relief, clean energy incentives, housing development costs, and tax conformity. SB 63 would authorize a Bay Area regional sales tax measure for transit agencies facing fiscal shortfalls; supporters said it was needed to avoid major service cuts, while the California Taxpayers Association opposed it on Proposition 13/218 concerns. SB 56 would exclude veterans’ disability compensation from income calculations for the disabled veterans’ property tax exemption, and SB 296 would expand property tax relief for 100% disabled veterans and certain surviving spouses; both drew broad veterans’ support. SB 86 would extend and expand the California Alternative Energy and Advanced Transportation Financing Authority sales and use tax exemption program, including fusion energy, and SB 302 would conform state tax law to federal clean energy credit monetization provisions; both were backed by industry, labor, and clean energy advocates. SB 328 would cap Department of Toxic Substances Control fees on contaminated-soil remediation for infill and master-planned housing projects, with housing groups arguing the current fee structure can make projects infeasible. SB 711 would update California’s tax conformity date to January 1, 2025 to reduce complexity and inconsistencies with federal law, and was supported by tax professionals and business groups. Several bills were held or sent to suspense, while others advanced with amendments. After quorum was established, SB 63 passed the committee 4-2 and SB 86, SB 302, SB 328, and SB 711 were referred to suspense, with SB 86 and SB 302 later approved out of suspense with amendments. SB 56 was held in committee, SB 296 was made a two-year bill, and SB 284 and SB 723 were held. The committee also approved a number of additional suspense-file bills, including SB 293, SB 359, SB 419, SB 587, SB 603, SB 663, SB 710, and SB 785, while SB 591 was approved with amendments and SB 353 was made a two-year bill. The hearing concluded with the committee adjournment after final roll calls and bill actions.
MN

Minnesota 2025-2026 Regular Session

House Energy Finance and Policy Committee 3/25/25

Energy Finance and Policy

Transcript Highlights:
  • Jones for taking a look and helping me out with some finer technicalities, should there be any energy audit
  • Should there be any energy audit findings, up to 10% of that rebate awarded could be used to help address
  • Should there be any energy audit findings, up to 10% of that rebate awarded could be used to help address
  • And also a location where we can sort some of those waste wood materials coming in.
  • <01:10:19.360> scale the site to receive the material scale the site to receive the material
Keywords: 1183, house
NM

New Mexico 2025 Regular Session

Senate - Rules Mar 21st, 2025

Senate Rules

Transcript Highlights:
  • At the end of this session, there'll be an audit report. We require audits.
  • So Senator, being on the school board, we have audits for our county.
  • Can you tell me the difference between or maybe what the performance audit is?
  • So we use our audits to flag issues that we need to correct in our budget.
  • I'm talking almost 1,200 entities, about 650 are subject to a full financial audit, and that audit oversight
KY
Transcript Highlights:
  • <00:13:34.320> recent<00:13:34.639> audit checked the audit most recent audit checked
  • the audit most recent audit contract<00:13:35.360> plus<00:13:35.600> the<00:13:35.839
  • Amended material as initially filed.
  • considerations and amends material considerations and amends material incorporated<02:06:22.159>
  • updates a date on incorporated material updates a date on incorporated material for<02:06:35.520
Keywords: 958, all
Summary: The committee first approved the minutes and then recognized a staff member’s birthday and a guest shadowing Senator Adams. It then moved into informational review of Education and Labor Cabinet, Department of Education regulation 702 KAR 3:30, which sets insurance coverage requirements for school district buildings and structures. Department of Education officials explained that districts are expected to carry coverage at replacement cost and said they understand some districts participate in self-insurance pools with backup policies, but they deferred detailed insurance questions to the Department of Insurance. Senators raised concerns that pooled coverage could leave districts exposed if claims exceed pool limits, and the chair asked KDE to follow up with DOI to confirm districts are adequately covered, especially for bondholders. No vote was taken on the informational review. The committee then reviewed emergency ABC regulations 804 KAR 130:01 through 130:04 implementing Senate Bill 100’s new licensing requirements for tobacco, nicotine, and vapor product businesses. ABC and Public Protection Cabinet representatives outlined the emergency rules governing enforcement, license applications, denial criteria, and transitional licenses. Retail industry witnesses Shannon Stiglet and Brian Clark said they support licensure in principle but argued the rules add duplicative requirements borrowed from alcohol licensing, create confusion about transitional licenses, and may be too burdensome for the roughly 7,000 affected businesses to meet by the January 1 deadline. They also said guidance has been inconsistent and requested the agency revise the regulations, remove requirements not grounded in law, and provide clearer, separate processes for new and existing businesses. Committee members asked whether the industry had worked directly with ABC and noted the public comment period was still open. Witnesses said they had communicated with ABC and the Public Protection Cabinet, but responses had been uneven and they wanted written guidance. Members expressed concern about the short timeline and the need to avoid disruption so businesses can operate legally on January 1. Representative Marzian asked for clarification that the discussion concerned emergency regulations already in effect while ordinary regulations remain in process. No formal action was taken beyond receiving the informational testimony and discussion.
MN

Minnesota 2025 1st Special Session

House Education Policy Committee 2/11/25

Education Policy

Transcript Highlights:
  • not be considered an audit.
  • This audit is complete. We have released the report.
  • This audit is complete. We have released the report.
  • But we appreciate this information and all the material you've given us. Thank you.
  • make sure that we're you know auditing make sure that we're you know auditing to<01:17:38.199>
Keywords: 1183, house
Summary: The Education Policy Committee met to hear a delayed presentation from the Office of the Legislative Auditor on MDE’s oversight of Feeding Our Future, a report released in June 2024. The chair framed the hearing as an oversight review of how the Minnesota Department of Education handled the nonprofit’s participation in the Child and Adult Care Food Program and the Summer Food Service Program, emphasizing that the hearing was not about criminal charges against agency staff. Legislative Auditor Judy Randall and Director of Special Reviews Katherine Tyson explained that their review focused on state oversight, not the underlying federal fraud case, which involved an alleged $250 million scheme and ongoing criminal proceedings. The auditors concluded that MDE’s oversight was inadequate and created opportunities for fraud. They said MDE failed to act on warning signs before the pandemic, did not effectively use its authority to hold Feeding Our Future accountable, and was ill prepared to respond to problems. Examples included approving applications despite concerns about internal controls and staffing, failing to follow up on earlier review findings, not adequately investigating at least 30 complaints, and in one case referring a complaint back to Feeding Our Future for resolution rather than conducting an independent investigation. They also said MDE deferred serious deficiencies without enough evidence that problems had been fully corrected and approved meal claims despite records showing major inconsistencies. Tyson said MDE had made progress on all eight recommendations in the report, though one recommendation to the legislature had not yet been addressed because the session had not convened since the report’s release. The auditors recommended that the legislature establish clearer statutory criteria or give MDE rulemaking authority for sponsor applications, and that MDE strengthen verification of sponsor information, focus more on high-risk sponsors, improve complaint procedures, and emphasize program integrity if waivers reduce oversight in the future. In response to member questions, the auditors said MDE’s reported progress was partial in some areas and that further review would be needed to fully confirm implementation. No votes or formal committee actions were taken during the hearing.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Feb 23rd, 2026 at 01:30 pm

Revenue and Taxation

Transcript Highlights:
  • To me, it kind of sounds like anything that the Educator might want to add into required materials to
  • Are we going to put that now under Supplemental materials, or what is that translation for you?
  • C does start with textbook curriculum or other instructional materials, including.
  • That something might become available that could be described as a supplemental material, but we don't
  • or contract for auditing the receipts for qualified expenses.
NH

New Hampshire 2026 Regular Session

House Commerce and Consumer Affairs (02/17/2026)

Commerce and Consumer Affairs

Transcript Highlights:
  • materials on top of the contract. materials on top of the contract.
  • insurers from using AI to conduct audits insurers from using AI to conduct audits of<03:58:21.120
  • And it creates department upon audit.
  • The recordkeeping and audit provisions The recordkeeping and audit provisions in<04:00:46.800> this
  • It merely be cross-examined or audited.
Keywords: 1189, house, all
CA

California 2025-2026 Regular Session

Assembly Floor Session Jun 2nd, 2025

California House Floor Meeting

Transcript Highlights:
  • Assembly Bill 961 by Assemblymember Avila-Farias, an act relating to hazardous materials.
  • This bill will help keep construction materials local, reducing fuel consumption.
  • They are still permitted in the materials that our food comes in to actual contact with.
  • Assembly Bill 1440 by the Committee on Environmental Safety and Toxic Materials. materials, and act relating
  • However, these materials are vital.
Keywords: 988, house, all
TX

Texas 89th Regular

Ways & Means Mar 17th, 2025

Ways & Means

Transcript Highlights:
  • Yeah, but for this audit, would this impact this audit?
  • There was an audit, but I don't know who that was or how the audit came about. News for what?
  • Versus the status of the audit, I guess, are you able to?
  • Well, if there's an audit, if we start an audit, yes.
  • It was construction materials. OK.
NH

New Hampshire 2026 Regular Session

House Commerce and Consumer Affairs (04/21/2026)

Commerce and Consumer Affairs

Transcript Highlights:
  • You just You want<01:14:50.520> auditing. want auditing. want auditing.
  • Auditing<01:14:55.600> already Auditing already Auditing already occurred.<01:14:57.680> If
  • We do audit out-of-state as do audit.
  • audits.
  • audit takes, the initial inventory? audit takes, the initial inventory?
Keywords: 1189, house, all