Video & Transcript Research : 'efficiency audit'
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CA
California 2025-2026 Regular Session
Senate Business, Professions and Economic Development Committee Jun 8th, 2026
Business, Professions and Economic Development
Transcript Highlights:
- You're so efficient, Madam Chair. Thank you for that.
- AB 1760 improves the board's ability to administer and enforce the Dental Practice Act efficiently and
- , advancing these updates now promotes good governance, legislative efficiency, and, most importantly
- Key elements include technical... minor inconsistencies and improve administrative efficiency.
- In response to this trend, I asked the Joint Legislative Audit Committee in 2024 to request a review
Summary:
The committee began with announcements about consent items and then heard AB 72, which would create an electric vehicle economic opportunity zone in Riverside County. Supporters said the bill would help bring EV manufacturing jobs and training to the Inland Empire, while some senators questioned whether the state should favor one region over others and whether local economic development groups should handle the effort. The bill was passed on a roll call vote and sent to Senate Labor, Public Employment and Retirement.
Members then took up AB 685, which would establish the Small Business Resiliency and Innovation Fund to support technical assistance and capital infusion programs for small businesses. The author and supporters emphasized the importance of TAP and related programs for women-owned, minority-owned, immigrant-owned, veteran-owned, and rural businesses, while some chambers of commerce raised concerns about amended eligibility language and whether the funding would be truly supplemental. After discussion, the bill was passed and sent to Senate Appropriations.
The committee also approved ACR 173 on a 7-0 vote, and consent items AB 375 and AB 1587 were adopted 10-0. Later, AB 1760, a Dental Practice Act cleanup bill, and AB 1637, which would limit who may alter physician-authored medical records, both passed unanimously. AB 1785, allowing online sales of pseudoephedrine products with existing safeguards, also passed 10-0. AB 1973, expanding abortion-care authority for advanced practice clinicians, drew strong support and opposition and passed 7-3 after senators raised safety and training questions. AB 2025, requiring disclosures for digitally altered rental listings, passed 8-1, and AB 2697, allowing locally approved drive-through cannabis sales with security requirements, passed 7-3. The committee then heard AB 2249, which would tighten cannabis packaging rules to reduce child appeal, and the author described it as a response to poison-control calls and an audit finding that current law is too vague.
CA
California 2025-2026 Regular Session
Assembly Emergency Management Committee Feb 24th, 2026
Transcript Highlights:
- During a crisis, it's that trust that leads to faster decisions, more efficient use of resources, and
- During a crisis, it's that trust that leads to faster decisions, more efficient use of resources, and
- We can audit them. We did that for the most recent school safety plan out of our own resources.
- Not all plans, not all guidance at the state level has the ability for us to audit it. Got it.
- And that comes down to our ability for us to audit all of these school districts, whether it's LEAs.
Summary:
The committee held a hearing on active and mass shootings in California, focusing on prevention, response, training, communications, and gaps in preparedness across law enforcement, schools, campuses, fire, EMS, and state agencies. Opening remarks emphasized the frequency and impact of gun violence, the need for faster coordinated response, and the importance of learning from recent tragedies such as the Stockton-area mass shooting described by Sheriff Patrick Withrow. The first panel included representatives from police, sheriff, and campus public safety agencies, who discussed incident command, interoperable communications, next-generation 911, threat assessment, emergency notification systems, and the value of joint drills and cross-agency planning.
Witnesses also highlighted differences in training and authority across jurisdictions, especially for private university public safety departments versus public campus police. Campus representatives said they rely heavily on municipal law enforcement for armed response, while also using run-hide-fight protocols, text alerts, surveillance, and threat assessment teams. Members raised concerns about standardized training, after-action reviews, mental health resources, school resource officers, and whether campus safety plans and drills are sufficiently consistent or workable. Sheriff Withrow argued that early intervention and accountability are being weakened by well-intentioned laws, while other witnesses stressed prevention through relationships, diversion, and coordinated support services.
The second panel from Cal OES, the Department of Education, POST, and EMSA described statewide systems and standards. Cal OES outlined its Reduce the Risk initiative, gun violence restraining orders, mutual aid, unified command, after-action reporting, and nonprofit security grants. The Department of Education explained California’s statutory school safety framework, annual safety plans, regulated armed assailant drills, and local flexibility, while acknowledging compliance gaps and the need for more mental health support. POST described the new requirement for 16 hours of standardized active shooter training for recruits and ongoing local training options. EMSA explained its role in medical response and terrorism training standards. No votes or formal actions were taken during the hearing.
MN
Transcript Highlights:
- We also have a five-person internal audit team that's meant to help supplement internal audit needs in
- We also have a five-person internal audit team that's meant to help supplement internal audit needs in
- We also have a five-person internal audit team that's meant to help supplement internal audit needs in
- It should be a team effort to make sure that we're using our state tax dollars efficiently so we do have
- aitor uh we are legislative audit aitor uh we are certainly<00:24:30.799>
sharing <00:24:31.320
TX
Transcript Highlights:
- A general-purpose lane open to all cars is the most efficient highway system.
- That's not safer, it's not more efficient, and it's definitely not sustainable.
- Maybe another, where we bring that efficiency and we make sure that it is effective.
- This creates a barrier to efficiency in the title transfer process. a problem.
- I'm all for efficiency. Thank you. I appreciate that. Thank you for being here.
Bills:
HB341, HB469, HB971, HB1624, HB2721, HB2959, HB3365, HB3731, HB3793, HB3861, HB3946, HB3966, HB4348, HB4401, HB4402, HB4924, HB4966, HB5563
Keywords:
affordable housing, zoning, development, community support, local regulations, bicycle lanes, traffic collisions, Texas Department of Transportation, study, public safety, bicycles, electric bicycles, scooters, road safety, transportation study, commercial vehicle, safety standards, enforcement, Texas counties, transportation
UT
Utah 2025 Regular Session
Health and Human Services Interim Committee - November 19, 2025
Health and Human Services Interim Committee
Transcript Highlights:
- Behavioral Health Services in State Prisons Audit. Okay, go ahead. Thank you.
- So we broke them into the two audits that you see here.
- With that and in direct response to this audit, we've taken several key actions.
- And, to my knowledge, our audit didn't interview providers as to why it is inaccurate.
- And we've been responsive as much as we can to legislative audits as well.
TX
Transcript Highlights:
- , this was really the last reliable audit that we had.
- your auditors and the audits, much like banks, I mean, we don't let banks audit themselves.
- We have the audit tool. We do audits of MCO on a periodic basis.
- And regarding our audit, we contract with audit firms.
- It's documented in study and audit after audit.
Summary:
The Senate Committee on Health and Human Services convened to discuss interim charges regarding fraud, waste, and abuse in Texas human services, particularly focusing on Medicaid and childcare programs. The meeting highlighted the importance of preventing misuse of taxpayer funds, with testimony from various stakeholders emphasizing the need for increased oversight and accountability in these programs. Key points included the alarming rise in healthcare fraud in other states, the necessity for Texas to enhance its fraud prevention measures, and the potential financial repercussions of failing to meet federal compliance standards.
Several committee members expressed concerns about the impact of fraud on vulnerable populations, particularly those relying on Medicaid services. Testimonies from experts underscored the effectiveness of Texas's Office of Inspector General (OIG) in combating fraud, yet pointed out existing vulnerabilities, such as inconsistent enforcement and the need for better data sharing among agencies. The discussion also touched on the challenges faced by hospice care providers, with a significant increase in the number of hospices in Texas raising concerns about quality and oversight.
The committee heard from various witnesses, including representatives from health plans and advocacy organizations, who provided insights into the complexities of managing Medicaid and the importance of maintaining program integrity. The meeting concluded with a commitment to further explore legislative solutions to enhance oversight and ensure that resources are directed to those in genuine need.
UT
Utah 2025 Regular Session
Economic Development and Workforce Services Interim Committee - November 19, 2025
Economic Development and Workforce Services Interim Committee
Transcript Highlights:
- How do we partner with the coastal ports to enhance efficiencies into the state of Utah?
- We're also working with Next Terra Energy Resources on an energy efficiency project.
- So we've developed our own finance and audit committee.
- Utah was recently audited, and they did not find an error in Medicaid or CHIP.
- So because of the efficiency in our program, the expertise that we have,...
MN
Minnesota 2025-2026 Regular Session
Judiciary Committee Meeting - 2026-04-14
Judiciary Finance and Civil Law
Transcript Highlights:
- is to conduct this hearing efficiently is to conduct this hearing efficiently while<00:02:07.840
- time from 187 days, noted in the audit, to 88 days.
- It's not if you are audited, it's when.
- It's not if you are audited, it's IRS.
- The bill efficiency, and justice.
Keywords:
foster care, ombudsperson, investigative powers, children's rights, complaint process, HF4428, Medical Assistance, Medicaid, community engagement, work requirement, work mandate, employment requirement, community service, 80 hours, half-time student, income threshold, federal minimum wage, eligibility verification, benefit suspension, benefit termination
AR
Arkansas 2026 Regular Session
ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE Mar 2nd, 2026
ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE
Transcript Highlights:
- This morning, one of the things we're going to do today is kind of look at the audit that the Alliance
- So if you guys can look in this report and the audit starting on page eight, I love when we're looking
- No, but we have just looked at, you know, if we look at the audit here, if you go through and see how
- Of all of those programs, how efficient are they?
- So of all of those programs, how efficient are they? And how are they helping to serve people?
Summary:
The committee met to review an audit and recommendations from the Alliance for Opportunity as part of a broader study of social service and workforce development reform under Act 145 of 2025. Members discussed creating a more integrated, regional, and “one door to work” system that would combine eligibility screening, service delivery, and workforce connections across DHS, workforce, and related programs. Much of the discussion focused on reducing administrative overhead, improving coordination, and using tools such as AI and centralized databases to help applicants learn about benefits, training, and job opportunities while still preserving case managers and in-person help for people without digital access.
Members also emphasized targeting groups with low labor-force participation, including people in generational poverty, rural residents, individuals reentering from prison, and people involved in the court system who may be employable but are not currently connected to employers. Several members raised concerns about benefit cliffs, the burden of repeated paperwork across agencies, and whether the system should include performance measures tied to cost per person served and return on investment. The committee agreed that quantifiable savings and outcomes should be part of the study and future recommendations.
The committee then considered and discussed a draft consultant services agreement with Work Ed Consulting LLC, represented by Mason Bishop, to assist with the study. Bureau of Legislative Research staff explained that the contract would run through June 30, 2027, with a maximum amount of $158,000, billed on actual hours and expenses, and could be expanded by up to 10% if needed. Bishop said he could provide ongoing ROI updates and technical assistance based on his experience in other states. After discussion, the committee voted to move forward with the contract, and the meeting adjourned.
AZ
Transcript Highlights:
- Regulatory Affairs and Government Efficiency.
- SB 1333, SNAP error rate, forensic audit.
- Further to the Committee on Regulatory Affairs and Government Efficiency.
- Regulatory fares and government efficiency.
- SB 1333, SNAP, error rate, forensic, audit. SB 1333, SNAP error rate, forensic audit.
Summary:
The Senate opened with prayer, the Pledge of Allegiance, attendance, and approval of the prior journal. Members then recognized several guest groups and proclamations, including the Alzheimer’s Association, the Arizona Society of CPAs, the Arizona Airports Association (with a proclamation designating Arizona Aviation Day), and students from Onyose Day Academy in Yuma for School Choice Week. Additional guest introductions included school choice and community advocates.
The chamber then handled executive nominations and a long list of bill introductions and committee referrals. Measures covered a wide range of topics, including veterans’ property tax exemptions, ESA reporting and spending limits, public school communications requirements, sentencing and expungement, SNAP work and audit provisions, immigration-related restrictions, water and land issues, election law, domestic relations, health insurance and fertility coverage, and several education, transportation, and public safety proposals. The Senate also moved through second-reading consideration of numerous bills and resolutions, including measures on voting security, prison sentencing, weather modification, water supply, emergency shelters, rural health, reentry programs, and foreign contributions.
A large portion of the floor time was taken up by personal privilege statements focused on human rights and immigration enforcement. Senators from both parties spoke about alleged abuses by federal immigration authorities, citing deaths and injuries in several states and calling for investigations, transparency, and an end to excessive force. Separate remarks also addressed a humanitarian crisis in Iran, with a resolution read in support of human rights and the Iranian people. The chamber recessed and later reconvened to continue reading bills and announcements.
No substantive floor votes on legislation were taken in the transcript beyond routine procedural actions, and the meeting ended with committee announcements and adjournment until the next scheduled session.
NH
Transcript Highlights:
- it was just to make it more efficient it was just to make it more efficient knowing<00:33:37.519
- The auditing still stays with DRA, the tax audit, so we left the one audit.
- We left the auditing tax audit provisions in DRA, so they're the taxing authority for our state.
- The auditing still stays with DRA, the tax audit, so we left the one audit.
- We left the auditing tax audit provisions in DRA, so they're the taxing authority for our state.
MD
Transcript Highlights:
- including rolling back energy efficiency including rolling back energy efficiency standards standards
- <00:24:30.200>
upgrades less energy through efficiency upgrades less energy through efficiency - reported by the Office of Legislative Audits.
- Legislative Audits. Legislative Audits.
- unit an annual report to the Joint Audit unit an annual report to the Joint Audit and<01:14:21.920
Summary:
The Senate convened, received an invocation from Pastor Shannon Watkins of Souls One Outreach Cathedral in Cumberland, and welcomed several guests and student pages. The chamber also announced the week’s schedule for the final days of session, including likely double sessions later in the week and a possible Saturday hold. Administrative items included the reading of House messages, a favorable executive nominations report that was special ordered for Tuesday, and the introduction of several House bills and Senate bills on the calendar.
The main floor debate centered on Senate Bill 841, the Utility Relief Reducing Energy Load Information for Every Family Act. Senators discussed energy affordability, ratepayer relief, utility costs, data center growth, in-state generation, and the role of programs such as RGGI, EmPower, and the RPS. Supporters said the bill provides a comprehensive short- and long-term response, including consumer transparency and low-income relief, while critics argued it did not go far enough and should have included stronger relief or pauses on renewable energy mandates. After debate and several explanations of vote, the Senate passed SB 841 by a constitutional majority, 38-affirmative votes.
Earlier in the session, Senate Bill 213 on state procurement transparency and procedures also passed with 40 affirmative votes. After SB 841 passed, the Senate took up House Bill 1532, a conforming companion to the utility relief measure. The committee offered an amendment to align HB 1532 with SB 841, the amendment was adopted without objection, and the bill then passed on third reading. Senators who explained their votes largely echoed the same themes from the SB 841 debate, with some emphasizing the need for more relief and others stressing the bill’s broader policy changes and regional energy-market constraints.
MN
Minnesota 2025-2026 Regular Session
House Fraud Prevention and State Agency Oversight Policy Committee 2/10/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- that out again page seven of the audit that out again page seven of the audit report<00:13:15.440
- more regularly audit more regularly audit grants<00:30:30.919>
so <00:30:31.159>that that we have continued across uh Audits that we have continued across uh Audits and<00:35:30.960 - course of several years their audited course of several years their audited Financial<00:47:25.960
- They don't audit the nonprofit, they don't look at the 990, the audited financials, the salaries, they
Summary:
The committee held its first meeting on February 10, 2025, with member and staff introductions and opening remarks from Chair Kristin Robbins about the committee’s bipartisan mission to address state fraud and improve oversight of executive branch spending. Robbins said the committee would focus on both legislation and informational oversight hearings, likely in coordination with standing policy committees, and emphasized concerns about reported fraud in state government and the need to prevent waste before it occurs. Members from both parties generally expressed support for the committee’s work and interest in learning more about the issues.
The sole agenda item was a presentation from the Legislative Auditor on the 2023 report, “Oversight of State-Funded Grants to Nonprofit Organizations.” Legislative Auditor Judy Randall and Deputy Legislative Auditor Jodi Munson Rodriguez explained that the report reviewed how comprehensive Minnesota’s grants management policies are and how well agencies follow them. They said the policies cover the grant lifecycle but often lack detail, and the office found widespread noncompliance in recent years. The presentation included examples such as limited standards for progress reports, flexible monitoring requirements, and no required timeline for closeout reviews. The auditors also noted that state agencies spent an average of about $514 million annually on nonprofit grants from fiscal years 2018 through 2022, with about 2,400 nonprofit organizations receiving grants.
The auditors said several factors contribute to compliance problems, including inconsistent funding for grants management, limited training, and uneven use of electronic grants systems. They also noted that statutes gave little authority to enforce compliance. Since the report was released, the Department of Administration has taken some steps, including changes to pre-award financial review policies and a timeline for closeout reviews, but the auditors said other recommendations remain only partially implemented. No votes were taken and no bills were acted on at this meeting.
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.
- We certainly try to do our part in terms of trying to operate efficiently.
- And as part of that is constantly looking at cost drivers and expense efficiencies.
- We've got other occasions where internal audit has revealed problems that have then been corrected.
- Staff gets a copy of each of those audits that are completed by the auditor general sees each of the
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 3 on Education Finance Apr 8th, 2025
Transcript Highlights:
- I think that probably would have been part of their annual audit process. Okay. Yeah.
- Yes, we do have an audit and confirm the match.
- Part of our audit process is to ensure that the LCFF...
- Are you auditing all the grants, or are you auditing on an annual basis the funding source or stream?
- Of applications and efficiencies given our hearing last year, which we held.
TX
Transcript Highlights:
- I didn't ask you to see the intricate details of the audit. I just said, can we see the audit?
- I didn't ask you to see the intricate details of the audit. I just said, can we see the audit?
- Not the individuals that were students, but the audit. The audit results. That's right. Okay.
- And then, of course, our state constitution, you know, says an efficient, efficient system of public
- Can you remind me of what the requirements are for the audit? Is it auditing the private school?
Summary:
The Senate Committee on Education K-16 convened with a quorum, adopted its committee rules, and heard opening remarks from members introducing staff and outlining priorities for the session. Members from both parties emphasized education as a major issue, while several Republicans framed the committee’s work around school choice and parent empowerment. Senator West and other Democrats stressed protecting public schools, listening to Texans, and considering the effects of vouchers or education savings accounts on school districts and communities.
Chairman Creighton laid out Senate Bill 2, the Texas Education Freedom Act, describing it as a universal education savings account program modeled on similar programs in other states. He said the bill would provide about $200 million for a universal eligibility pool and additional funding for students with disabilities and lower-income families, with priority weighting for former public school students. He also highlighted anti-fraud measures, vendor pre-approval, criminal background checks, cybersecurity protections, annual testing requirements for participating students, and the use of the Comptroller rather than TEA to administer the program. Creighton repeatedly said the bill is not a voucher and argued it would not take money from public schools, which he said would receive separate historic funding increases.
Members questioned Creighton about the 500% of federal poverty line definition, the adequacy of the $10,000 ESA amount, whether the program would favor students already in private school, how microschools and homeschool pods would fit, and whether the bill protects religious liberty and private-school autonomy. Democrats raised concerns about disability protections, 504 students, foster children, public-school funding, open records, and the historical context of vouchers. Republicans generally supported the bill as a way to expand options for parents and students, while also asking about administration, fraud prevention, and data security. After member questions, the committee began invited testimony, with EdChoice President Robert Inlow presenting in support of SB 2 and citing the growth and reported success of school choice programs nationwide.
CA
California 2025-2026 Regular Session
Joint Convention of the California Legislature State of the Judiciary Mar 18th, 2025
Transcript Highlights:
- Our courts found efficiencies, but also had to implement some tough solutions.
- They support an important need to provide effective, efficient, and experienced counsel for appellants
- with death judgments and... ...efficient and experienced counsel for appellants with death judgments
- licensing and disciplinary functions and the Legislature setting the attorney licensing fee and auditing
- licensing and disciplinary functions and the legislature setting the attorney licensing fee and auditing
Summary:
The California Legislature met in joint convention for the annual State of the Judiciary address, with judges and justices from across the state in attendance along with Governor Newsom and other statewide officials. The opening included prayer and the Pledge of Allegiance, followed by the formal introduction of Chief Justice Patricia Guerrero and the California Supreme Court justices. Speakers emphasized the importance of judicial independence, the courts’ role in protecting rights and democracy, and the value of collaboration between the legislative and judicial branches.
Chief Justice Guerrero focused on the state of the judicial branch, beginning with budget pressures from prior cuts and noting partial restoration in the governor’s proposed budget, while urging continued stable funding for courts, court-appointed counsel, and judgeships in high-need counties. She highlighted the expansion and benefits of remote proceedings, ongoing judicial vacancies, workload growth, and efforts to improve data collection and case-weighting. She also discussed implementation of the CARE Act, the court interpreter workforce pilot, CASA and kin-first child welfare efforts, courthouse security and facilities projects, and the judiciary’s work on generative AI guardrails.
A major portion of the address addressed the recent problems with the California bar exam and broader State Bar oversight. Guerrero said the court would pursue remedies for examinees harmed by the failures and would strengthen admissions oversight, including the role of the Committee of Bar Examiners. She also reiterated support for pro bono legal services and discussed immigration-related courthouse access, citing state laws limiting cooperation with federal immigration enforcement in courthouses. The convention concluded after remarks thanking the judiciary and Legislature, and the joint session adjourned without any recorded votes or formal legislative action.
FL
Florida 2026 5th Special Session
Appropriations Committee on Agriculture, Environment, and General Government Feb 18th, 2026
Transcript Highlights:
- If the local government has been subject to the legislative audit committee’s audit within one year after
- This amendment is technical and simply moves the audit language to the appropriate section of statute
- This amendment is technical and simply moves the audit language to the appropriate section of statute
- So right now, J-LAC can put somebody under audit, and, as I've seen in my own community, they can be
- under audit for six to eight years, basically thumbing their nose at the Legislature and not fixing the
Summary:
The Appropriations Committee on Agriculture, Environment, and General Government heard and reported favorably several bills. CS/SB 800 would increase penalties for repeated unlicensed engineering practice and create an engineering student loan assistance program funded by licensure fees and fines; Senator Sharif asked about restitution for victims, and the sponsor said the bill does not create a reimbursement mechanism. CS/SB 576 would create a local government cybersecurity protection program administered by Florida Digital Service, with state purchasing support, grant access, and data-sharing requirements; local government and cybersecurity groups waived in support. CS/SB 1078 would establish transition procedures between gubernatorial administrations, including liaisons, briefing books, office space, IT access, and access to agency records under a signed confidentiality agreement.
The committee also reported favorably CS/SB 314 on payment stablecoin issuers, CS/SB 530 updating lottery operations and security rules, CS/SB 1614 giving JAC/LAC-related audit findings more enforcement effect for local governments seeking state funds, SB 990 authorizing protective cell captive insurance companies, SB 1588 beginning implementation of the prior gold-and-silver legal tender law, CS/SB 1440 adding cybersecurity-related exemptions and reporting provisions for financial institutions, and CS/SB 1568 creating a stablecoin pilot program for DFS fee payments. Several bills had support testimony from state agencies and industry groups, and some included technical or guardrail amendments that were adopted without objection.
The committee also received a budget overview highlighting major funding items, including more than $350 million for Florida Forever, $738 million for Everglades restoration, more than $500 million for water quality projects outside the Everglades, $60 million for Farmers Feeding Florida, and more than $250 million for citrus recovery. Members asked questions about school lunch funding, state park improvements, land acquisition, water quality funding, gaming enforcement offices, and staffing for PERC. After the bills and budget discussion, members recorded a few affirmative votes on selected tabs, and the committee adjourned.
TX
Transcript Highlights:
- Audits on construction projects of a public work are subject to the Texas Prompt Pay Act, and audits
- So I think we don't want to offset the efficiency gains by making it an impersonal system.
- County clerks can gain instant, auditable access.
- This means titles will be secure, verifiable, and auditable.
- HB 4233 is focused on clarity, accountability, and efficiency.
Bills:
HB111
TX
Transcript Highlights:
- But now they can apply that to an efficiency.
- Yes, retroactively they will be subject to the audits.
- ago, going forward you'll be subject to an audit, not an audit going back... just going forward.
- The same with the audit?
- And then also audit requirements.
Keywords:
HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold