Transcript Highlights:

• management and high program integrity. management and high program integrity.
• <00:09:20.399> identities relates to how we uh manage identities relates to how we uh manage
• Um, you've got an internal controls plan and risk management policies to provide Risk management policies
• I'll note that there are random audits. I'll note that there are random audits.
• and I know you have not actually audited and I know you have not actually audited this<01:41:28.320

Keywords: 1183, house

Transcript Highlights:

• This establishes an audit office within the Board of Education to audit operations and expenditures of
• other auditing functions uh or auditing other auditing functions uh or auditing offices<01:04:51.520
• but I know that we put in an audit but I know that we put in an audit committee<01:06:32.559>
• and if they don't want what gets audited and if they don't want something<01:06:38.319> audited
• That's what this is about, because this is more about performance and management audits other than the

Keywords: 912, senate, all

Transcript Highlights:

• through an managed care organization. through an managed care organization.
• It's in there. >> The audits are not done yet. The audits are happening.
• It's in there. >> The audits are not done yet. The audits are happening.
• It's in there. >> The audits are not done yet. The audits are happening.
• The audits are happening. They're doing the forensic audits outside of this.

Keywords: 1187, senate, all

Transcript Highlights:

• This bill also provides incentives for our manufacturers to implement environmental best management practices
• again, in lines 341 through 345, is giving the Commissioner of Government Efficiency the power to audit
• General, who is independent and reports to the legislature directly through the Joint Legislative Audit
• The point, though, is that the Auditor General is audit- or issue-specific.
• We need people who have an auditing background.

Summary: The committee heard and approved several measures. HB 735 expanded Florida’s boating improvement program to fund parking for boat trailers at public ramps and offered a 10% sovereign submerged land lease discount for manufacturers using environmental best management practices; it passed unanimously. HB 4021 expanded the North River Ranch Improvement Stewardship District in Manatee County by 640 acres and was reported favorably. CS for HB 371, which promotes nature-based methods and green/gray infrastructure for coastal resilience, also passed unanimously after supportive testimony from resilience and environmental groups and committee members. The committee then took up HJR 1325, a proposed constitutional amendment to create an elected Commissioner of Government Efficiency (COGE) with authority to audit, investigate, and report on waste, fraud, and abuse in state and local government. The proposal would eliminate the lieutenant governor position, the Government Efficiency Task Force, and the legislature’s current auditor appointment, with many implementation details deferred to a future bill. Members debated the scope of the new office, its relationship to the Auditor General and inspectors general, whether it should cover the legislative and judicial branches, staffing, and the comparison to federal DOGE efforts. An amendment making a minor wording change was adopted, and the resolution passed 23-? with a favorable report after a split vote. The committee also approved two Gulf of America bills. HB 575 redesignated the Gulf of Mexico as the Gulf of America, and CS for HB 549 required Florida’s academic standards and newly adopted instructional materials to reflect the federal designation for materials acquired on or after July 1, 2025. Both measures drew criticism from members who argued the renaming was politically motivated, historically insensitive, and potentially confusing for students, while supporters said Florida should align with federal action. HB 575 passed and CS for HB 549 passed 18-7. Finally, HB 4071, a local bill adjusting the boundary between Coral Springs and Parkland in Broward County by about 8.7 acres, was amended and reported favorably with support from both cities and the Broward delegation.

Transcript Highlights:

• The bill really is the work of the Legislative Audit Commission itself.
• The bill really is the work of the Legislative Audit Commission itself.
• '<01:16:12.440> throats uh property managers' throats uh property managers' throats um<01:
• <01:20:06.240> and not possible without the management and not possible without the management
• <01:30:46.480> I landlords and and property managers.

Keywords: 1187, senate, all

Transcript Highlights:

• services manager.
• services manager.
• <00:17:30.679> Council Services Performance Management Council Services Performance Management
• > disability services manager um these two disability services manager um these two positions<00:19:00.000
• The child care grant audits and investigators conduct compliance checks and audits of licensed child

Keywords: 1183, house

Transcript Highlights:

• bill will only make grad's management bill will only make grad's management and<00:08:22.759>
• <01:08:00.760> requiring How We Do grants management requiring How We Do grants management
• modality for providing Case Management modality for providing Case Management Services<01:34:11.000
• Case Management Associates are folks that work alongside a case manager, helping do some of the kind
• Case Management Associates are folks that work alongside a case manager, helping do some of the kind

Bills: HF1, HF98

Keywords: Office of Inspector General, inspector general, legislative audit, fraud prevention, waste and abuse, public funds, grant oversight, state grants, grant management, whistleblower protection, retaliation, subpoena power, data practices, government transparency, accountability, law enforcement referrals, sanctions, debarment, payment withholding, public assistance fraud

Transcript Highlights:

• One is audited financial information from the universities.
• This is, To do this, one is audited financial information from the universities.
• The audited financial statements are available to me anyway, right?
• If you pick up an annual financial statement, audited financial statement by our audited general, and
• Using key management. Yeah.

Summary: The Appropriations Committee on Higher Education met to hear two presentations focused on the state university system: an update from the Board of Governors on performance-based funding and a state university efficiency study from Ben Watkins of the Division of Bond Finance. Chair Harrell emphasized accountability, maintaining Florida’s top-ranked higher education system, and getting the best return on state investment. A quorum was present, with several senators excused and one arriving later in the meeting. Sarah Donaghi outlined changes to the performance-based funding model. She said the current model will be used for 2026-27 funding, with only minor benchmark changes for metrics tied to programs of strategic emphasis, reflecting a statutory review that reduced the list of designated programs from about 800 to about 200. She also described a new “PBF 2.0” framework approved by the Board of Governors for implementation in 2027-28 funding, which will combine excellence and improvement measures, update benchmarks to the SUS 2030 strategic plan, reduce “layups” where many schools score perfect tens, expand the affordability metric to include students without loans, remove SUS transfer students from certain graduation metrics, and create a new transfer-student outcome metric. The board will run the new model alongside the current one before using it for funding, and no funding changes will occur this year. Watkins presented findings from an eight-month efficiency study ordered by executive order. Using audited financial data, student outcome data, and personnel data, he concluded that Florida’s universities provide strong value because of low tuition, rising degree production, and improved job placement and earnings outcomes. He said tuition remains the lowest in the country and that state support has increased, while per-student spending has also risen, driven largely by payroll costs. He argued that universities should operate more like business enterprises, with more granular budgeting, clearer financial reporting, and efficiency metrics such as operating expense per student and cost per degree, and he recommended that such measures be incorporated into performance funding and board oversight. Committee members asked about national comparisons, data transparency, payroll growth, admissions selectivity, and whether legislation should require more detailed institutional reporting. The meeting ended with no public comment and adjournment after Senator Bracey Davis moved to adjourn.

Transcript Highlights:

• The mayor informed us that his city had not had an independent audit in several years.
• Audits. This was a big issue in Austin for a while. They don't audit. What am I missing?
• Did you say there's a requirement to audit but they're not auditing?
• There is, in the local government code right now, every municipality is required to conduct an audit
• It grants hospital authorities greater flexibility in governance, financial management, and the use of

Bills: HB158, HB714, HB 1198, HB1630, HB1998, HB3509, HB3788, HB3875, HB3948, HB3977, HB4097, HB4313, HB4314, HB4317, HB158

Keywords: housing, veterans, surplus government property, affordable housing, funding sources, housing assistance, homeless prevention, landlord incentives, rural housing, domestic violence, community development, tenant readiness, program participants, financial assistance, homelessness, rental support, Texas Tenant Readiness Program, tenant assistance, housing stability, Texas Department of Housing

Transcript Highlights:

• Inventory audits, they're not really audits by our audit team, but they're reviews conducted by our investigative
• And that includes doing audits of LMA.
• That audit, I mean, I've had several. audits in my lifetime somewhere along the way, but they actually
• Yes, yes, the increased costs have been prioritized. seat management what do you call that seat management
• Impact is the case management tool used by DFPS.

Bills: SB1, SB 1

Keywords: appropriations, budget, state funding, education, healthcare, infrastructure, campground safety, youth camp regulations, flood safety, emergency evacuation, health and safety standards, 1185, senate, all

Transcript Highlights:

• This was recently published, and the audit of this work has been completed.
• This was recently published, and the audit of this work has been completed.
• This was recently published, and the audit of this work has been completed.
• This was recently published, and the audit of this work has been completed.
• As Matt said, for your reference, the report is available on our website, and it has been audited.

Summary: The Pension Funding Council met on June 23, 2026, for a work session that began with an overview of the Higher Education Supplemental Retirement Plan (SRP) and a 2025 accounting valuation of that plan. Staff explained that the SRP is a closed defined benefit supplement for higher education employees hired before the 2011 closure, with employer contributions currently pre-funding benefits in institution-specific trusts while institutions still pay benefits on a pay-as-you-go basis. The State Actuary’s office reported that the plan’s accounting position has improved, with combined market assets of about $245 million against $377 million in accrued liability, and that strong market performance since 2022 has increased the asset-to-liability ratio. The office emphasized that this was an educational accounting valuation, not a funding valuation for rate-setting. The council then received the 2025 actuarial valuation report for the state retirement systems. Actuaries reviewed the recent demographic experience study, noting updated assumptions for mortality, retirement, termination, and salary growth, and said the net impact on most plans was small. They reported that most plans’ funded ratios improved, with all plans at least 94% funded and several at or above 100%, and that contribution rates for the 2027–2029 biennium are generally lower than current rates. They also noted that future rates could be affected by market volatility as deferred gains are recognized over the next few years. During public comment, a representative of the Association of Washington Cities urged the council to consider rate reductions to help local governments facing budget pressures. In executive session, the council first approved a motion directing the Office of the State Actuary to perform an actuarial evaluation and analysis of each institution’s Higher Education Supplemental Retirement Plan, including institution-specific contribution rates, asset sufficiency, and funding policy options, due by July 1, 2028. The council then adopted the 2027–2029 pension contribution rates based on the 2025 actuarial valuation report. Both motions passed 5-0, with one member excused. The meeting concluded with no further business.

Transcript Highlights:

• Members, Senate Bill 1645 lays out how the audit process should work for Medicaid providers in the state
• with the Health Care Authority last year with some of our providers and how they were conducting audits
• This just outlines how they shall conduct these audits moving forward. ...how they were conducting audits
• This just outlines how they shall conduct these audits moving forward. You're open to questions.
• However, I think that it's in here should an audit find that a provider is not However, I think that

Bills: SB206, SB640, SB667, SB1344, SB1380, SB1423, SB1425, SB1436, SB1484, SB1500, SB1502, SB1503, SB1557, SB1562, SB1572, SB1644, SB1645, SB1794, SB1796, SB1806, SB1849, SB1984, SB2007, SB2074

Keywords: SB206, emergency medical services, EMS, ambulance, 911 response, emergency response, essential services, federal funding, grant funding, public health, health care facility, municipality, county, ambulance service district, tribal entity, public entity, contract ambulance service, Oklahoma, 63 O.S. 2021 Section 1-2502, emergency clause

Transcript Highlights:

• Many of us sit on the audit advisory.
• Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
• Many of us sit on the audit advisory.
• Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
• Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits

Bills: SR134, SR135, SR136, SR137, SR140, SR141, SR142, SCR75, SCR77, SCR12, HB75, HB1199, HB221, HCR89, HCR96, HCR103, HCR108, HCR58, HB9, HB177, HB181, HB198, HB202, HB223, HB225, HB387, HB398, HB457, HB459, HB540, HB591, HB616, HB766, HB775, HB783, HB797, HB895, HB906, HB950, HB975, HB1028, HB1052, HB1057, HB1076, HB1100, HB1139, HB1155, HB1160, HB1182, HB1186, HB1220, HB1222, HB1223, HB1224, HB1228, HB1231, HB1245, HB1256, SCR3, SB393, SB401, SB415, SB426, SB435, SB487, SB488, SB523, SB56, SB163, SB341, SB504, SB322, SCR9, SCR58, SB35, SB65, SB215, SB246, SB249, SB269, SB282, SB296, SB323, SB363, SB369, SB474, SB490, SB492, SB500, SB514, HCR27, HCR28, HCR66, HCR67, HCR72, HCR31, HCR47, HCR41, HB363, HB368, HB377, HB380, HB386, HB392, HB431, HB441, HB559, HB664, HB685, HB715, HB741, HB822, HB856, HB908, HB980, HB990, HB999, HB1010, HB1243, HB54, HB137, HB180, HB192, HB310, HB321, HB396, HB512, HB552, HB578, HB638, HB663, HB708, HB717, HB718, HB1009, HB1082, HB1104, HB1107, HB1198, HB1246, HB27, HB143, HB205, HB259, HB267, HB288, HB308, HB403, HB405, HB414, HB417, HB478, HB546, HB548, HB555, HB557, HB609, HB670, HB672, HB740, HB779, HB786, HB796, HB812, HB848, HB915, HB917, HB921, HB930, HB933, HB1095, HB1096, HB1103, HB1129, HB1154, HB1166, HB1187, HB1195, HB1230, HB316, HB511, HB799, HB1039, HB12, HB66, HB145, HB167, HB196, HB213, HB218, HB222, HB256, HB291, HB326, HB352, HB401, HB430, HB433, HB434, HB448, HB456, HB476, HB481, HB487, HB492, HB549, HB579, HB608, HB621, HB624, HB626, HB632, HB637, HB656, HB722, HB745, HB804, HB818, HB821, HB833, HB864, HB867, HB874, HB893, HB909, HB951, HB968, HB969, HB978, HB979, HB988, HB989, HB1001, HB1005, HB1007, HB1024, HB1032, HB1038, HB1050, HB1051, HB1056, HB1059, HB1077, HB1080, HB1081, HB1086, HB1108, HB1112, HB1153, HB1172, HB1173, HB1175, HB1192, HB1193, HB1204, HB1218, HB1242, HB1244, HB1249, HB1252, HB1254, HB17, HB36, HB41, HB47, HB73, HB126, HB133, HB140, HB159, HB166, HB211, HB226, HB271, HB324, HB337, HB351, HB399, HB571, HB712, HB723, HB726, HB750, HB759, HB844, HB966, HB1006, HB1018, HB1036, SB29, SB42, SB43, SB78, SB208, SB217, SB274, SB300, SB379, SB382, SB387, SB441, SB449, HB74, HB134, HB258, HB359, HB468, HB956, HB1117, SB149

Keywords: SR134, Senate Resolution 134, Isaac Herzenberg, Metairie Park Country Day School, Country Day, javelin, track and field, Class 2A, state championship, high school athletics, student athlete, Louisiana Senate commendation, honorary resolution, sports recognition, University of Nebraska, Baton Rouge, LSU Bernie Moore Track Stadium, sportsmanship, collegiate athletics, condolence resolution

Transcript Highlights:

• Include additional standards and notifications around auditors and the audit guide.
• Most of the audit findings point back to a greater need for oversight and transparency.
• Spotless audit history over decades of operation.
• And so that's why we're so focused on the audit guidelines.
• I'm very curious about this ERA and how it would perform and act and be managed.

Keywords: 988, house, all

Transcript Highlights:

• Um Um Um Actually,<00:18:47.600> it's<00:18:47.680> Management<00:18:48.320> and
• Over 14 years I've been on the Legislative Audit Commission.
• Legislative Audit Commission. Legislative Audit Commission.
• , then we need to change the... audits done.
• However, um we did create a audits done.

Keywords: 1183, house

Transcript Highlights:

• How do you audit if they've exceeded what is normally called public relations?
• Audit of expenditures. Is that correct? And why was it struck out?
• Because you think that an audit would include the expenditures as well as?
• We're going to submit audits for the larger organization. That way you don't have double audits.
• , it's, you know, a million-dollar audit versus the project that's in the $200,000.

Keywords: 987, senate, all

Transcript Highlights:

• And in addition, the joint legislative audit committee had the California State Auditor conduct an audit
• I have already requested an audit about the department and so I'm waiting.
• I'm just waiting to see the results of that audit.
• It was mentioned that that should be coming fairly soon, the audit results?
• So the treasurer's been managing that. Correct. Fantastic. Good news.

Keywords: 988, house, all

Transcript Highlights:

• But we have audit activities and we have compliance activities.
• and management.
• The project has been actively developed and managed by the same staff and managers who carry out this
• We also added audit and protest workloads for our pass-through entities and our business entity audit
• We also added audit, protest workloads for our pass-through entities and our business entity audit cases

Summary: The Assembly Budget Subcommittee on State Administration heard several budget proposals from CDTFA, the Board of Equalization, and the Franchise Tax Board. The first panel focused on cannabis, hemp, flavored tobacco, and related enforcement. CDTFA requested ongoing funding to implement cannabis tax changes, enforce the new intoxicating hemp restrictions and flavored tobacco seizure authority, and continue compliance work. The department said it is targeting illicit product, protecting licensed businesses, and using referrals from the public and lawmakers to focus inspections. The LAO supported some of the proposals but urged the Legislature to treat them as part of a longer-term enforcement strategy and raised concerns about the use of General Fund support for cannabis enforcement. Public testimony on the cannabis item largely supported stronger enforcement and funding for the legal market. The committee also heard CDTFA’s request to reappropriate funds for an upgrade to the CROS tax collection system, which would improve taxpayer services, security, and software maintenance without adding new money. A separate CDTFA proposal would make all delivery network companies, such as DoorDash and Uber Eats, marketplace facilitators for sales tax purposes. CDTFA said the change would reduce confusion for restaurants and improve compliance, while the LAO questioned whether the proposal functioned more like a tax increase because it would also capture service fees. Members raised affordability concerns, but the proposal was framed by the administration as a parity and compliance measure. The subcommittee then considered a governor’s proposal for a sustainable aviation fuel tax credit. Finance argued the credit would help decarbonize aviation and support in-state production, while the LAO recommended rejection, citing cost, uncertainty about environmental benefits, possible diversion of diesel excise tax revenues from transportation programs, and concerns about consistency with voter-approved transportation funding rules. Testimony from airlines, labor unions, airports, and refinery workers strongly supported the credit, emphasizing union jobs, refinery conversions, and emissions reductions, while fuel retailers and some others warned about fiscal risk and higher fuel prices. The chair and some members expressed support for the proposal despite the funding concerns. Finally, the BOE presented an IT modernization project for state-assessed property administration, saying the current system is outdated and manual and that a new system is needed to improve accuracy, cybersecurity, and workflow efficiency, especially with a likely increase in workload from new VoIP assessments. The LAO asked for more justification for the timing, but BOE said the urgency stems from aging systems and growing workload. BOE also requested modest funding to implement SB 293 changes to intergenerational property transfers and wildfire relief guidance, which the LAO did not oppose. The Franchise Tax Board began its presentation on the final phase of its Enterprise Data to Revenue modernization effort, describing the project’s rollout across audit, collections, legal, and filing enforcement workloads and noting it is now in a warranty period.

Transcript Highlights:

• done audits on this.
• have to do to manage the budget? have to do to manage the budget?
• was a management uh situation. was a management uh situation.
• completing an audit. completing an audit.
• audits are fully completed. audits are fully completed.

Keywords: 1189, house, all

Transcript Highlights:

• Audit of every awardee at least once and usually more than once to validate the information that they
• would a national lab with federal employees, to set up a separate non-profit to manage the National
• The department has never had an audit and we recommend that an audit be done.
• We have three recommendations number two is to stop the mandatory audit that they perform on us every
• There's no reason for us to have an audit of an audit performed.

Keywords: 988, house, all