Transcript Highlights:

• if<00:16:46.720> you doing the audit that the audit, if you doing the audit that the audit
• So that the school districts are delaying those responses, they're delaying their audit responses, they're
• responses, they're delaying their audit responses, they're delaying their audit they're<00:20:32.480
• Maybe it should be the governmental agency that's responsible for this audit, not the department. should
• . audits. audits.

Keywords: 1189, house, all

Transcript Highlights:

• of the audit, providing that the audit-related concerns of Representative Basabe are considered.
• Is this request a response to that letter, or did the mayor ask for a request for this audit?
• of the audit, providing that the audit-related concerns of Senator Bernard are considered.
• Was that an audit? It was not an audit. No, but yes, they were here.
• of the audit, providing that the audit-related concerns of Senator Wright are considered.

Summary: The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items involving local governments and special districts. The committee approved operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member described concerns about transparency, financial management, or internal controls, while local officials or representatives generally said they were willing to cooperate and, in Delray Beach’s case, noted that an internal audit had already been completed and that some issues were being corrected. The committee also received a presentation on the statewide review of neighborhood improvement districts. The reviewers reported that 15 of 21 districts were active and six inactive, with common findings including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and they recommended updates to district governance and transparency practices. On enforcement, staff reviewed local governments and special districts that had failed to file required financial reports or had submitted audit reports missing required information. The committee approved staff recommendations to proceed under the statutory enforcement process for the noncompliant entities, with flexibility for the chair and vice chair to delay action if additional information is provided in good faith. The committee also voted to send a letter to the Union County Legislative Delegation encouraging a local bill to dissolve the Town of Rayford, based on staff’s view that the town lacked employees, services, debt, and a clear reason to continue existing as an incorporated municipality.

Transcript Highlights:

• Our senior manager, Kimberly Bisson, was responsible for managing the audit.
• Kimberly is presenting the next audit, so we're trying to allocate responsibilities here.
• Audit responses were prepared by the department as well as the Department of Administrative Services,
• and the results of the audit.
• We conducted this performance audit in accordance with government auditing standards.

Keywords: 928, house, all

Summary: The Fiscal Committee met on January 30, 2025, and first organized itself by electing Senator Jim Gray as vice chair, electing Representative F as clerk, appointing Michael Caine as legislative budget assistant, and adopting the committee’s rules and procedures. The committee also adopted an amendment to the rules allowing audits to be automatically released to the public once placed on the Fiscal Committee agenda, with members discussing that the change would improve transparency and reduce paper handling. The minutes from the November 15, 2024 meeting were approved, with members who were absent abstaining. The committee then worked through a consent calendar and several individual items. It removed or noted withdrawals on a few items, including item 25004 for further discussion, item 25016 withdrawn by the Department of Education, item 257 removed by Representative F, and item 25001 removed under Tab 4. Item 25004, concerning the newborn screening program, prompted testimony from the Department of Health and Human Services explaining that the program is mandatory with an opt-out provision; officials said 99.2% of newborns were screened in 2023, meaning the opt-out rate was under 1%. The committee also approved item 25007, related to DHHS community health workers and telework policy, after hearing that the workers are not placed in schools and that DHHS follows statewide telework policy. On the regular calendar, the committee approved a Department of Administrative Services request to extend the release date for fiscal year 2024 numbers to March 31, and approved a Department of Fish and Game item. It also approved winter maintenance funding for the Department of Transportation after hearing that the $5.7 million request might not last through the winter if additional storms occur; DOT said even a small storm can cost more than $1 million and that crews are dispatched based on road conditions and supervisory judgment. The committee then approved items for the Judicial Council and the Office of Legislative Budget Assistant. The final discussion focused on the Health and Human Services dashboard and the Youth Development Center claims. DHHS acknowledged a data error in the APS client line and said Community Mental Health Center caseload data is still not fully accurate because two centers are undergoing EHR conversions. Members also asked about the low census at the Sununu Youth Development Center and about the process for managing future claims related to the YDC settlement fund. Witnesses from the Attorney General’s office said the fund is handled through a unique arrangement involving DOJ appropriations and judicial branch staff, that current judicial budget cuts are not yet affecting the litigation pace, and that the average resolution so far has been about $500,000, though future claims may vary. No votes were taken on the discussion items beyond the approvals noted above.

Transcript Highlights:

• AS PART OF THE AUDITOR GENERAL'S AUDIT PROCESS THE ENTITY THAT IS THE SUBJECT OF THE AUDIT IS PROVIDED
• THE OPPORTUNITY TO PROVIDE A WRITTEN RESPONSE TO THE AUDITS FINDINGS AND RECOMMENDATIONS.
• THE DEADLINE FOR THE DEPARTMENT TO PROVIDE IT'S WRITTEN RESPONSE TO THE AUDIT WAS TODAY NOVEMBER 19th
• DEREK NOONAN CPA AN AUDIT MANAGER AT THE AUDITOR GENERAL OFFICE TO PRESENT THE TWO AUDITS CONDUCTED ON
• BY THE DEPARTMENT RESPONSIVENESS.

Transcript Highlights:

• In this audit, we looked specifically at electricity infrastructure.
• And DOC refers to that in their response.
• But their response didn't seem to, to me, to address why...
• Thank you for sharing the responses.
• used and our audit recommendations.

Summary: The Joint Legislative Audit and Review Committee I-900 Subcommittee heard JLARC’s annual update on the status of legislative implementation of State Auditor recommendations, followed by two State Auditor performance audits. JLARC staff reported that for the 2024 review period there were three new legislative recommendations and three unresolved older recommendations. They said the legislature did not convene a work group on civil asset forfeiture, and no formal action was taken on two water-use-efficiency recommendations. Two recommendations related to concurrent Medicaid enrollments were addressed in a bill introduced this session, but that bill was not adopted. The first audit examined how Washington can ensure climate-resilient electricity infrastructure. The State Auditor found the state has opportunities to better adapt new energy infrastructure by using more site-specific climate information, broader collaboration, and vulnerability assessments. The report recommended expanding climate analyses through the University of Washington Climate Impacts Group if funding is available, using forecasted information in DNR wildfire maps, designating a non-regulatory office to coordinate siting and conflict resolution, and expanding vulnerability assessments in Ecology and Commerce processes. Agency witnesses generally agreed resilience is important but emphasized existing efforts, the need to avoid duplicative requirements, the importance of affordability and efficiency, and the role of current forums such as the Clean Energy Siting Council and SEPA processes. The second audit reviewed fines for human trafficking and related sexual exploitation crimes. Auditors found courts assessed fines inconsistently, collection rates varied, some revenues were sent to the wrong local government, and some jurisdictions did not use the money as required for enforcement, prevention, or survivor services. The audit recommended courts work with prosecutors to improve awareness of mandatory fines, and that King and Pierce County improve coding, templates, and tracking so revenues are routed and used correctly. King County testified that it appreciated the audit and described its existing prevention and survivor-support work. The committee took no votes or formal actions and adjourned after the presentations and testimony.

Transcript Highlights:

• response and perspectives.
• As we noted in our 2022 audit report, UCOP has historically viewed each campus as being responsible for
• And from the first audit to the third audit, have we seen any compliance?
• Hearing the testimony today from the audits, this is the third audit.
• different things than the audit, but the audits never lie, you know.

Summary: The joint hearing of the Select Committee on Native American Affairs and the Joint Legislative Audit Committee focused on the University of California’s compliance with NAGPRA and CalNAGPRA and the return of Native American human remains and cultural items. Senators and Assembly Members opened by emphasizing the sacredness of repatriation, the ongoing trauma caused by delayed returns, and the need for stronger systemwide accountability. The State Auditor presented the third audit of UC’s repatriation efforts, concluding that UC still lacks the urgency, oversight, and clear timelines needed to promptly return remains and belongings. The audit found thousands of remains and hundreds of thousands of cultural items still in UC custody, new undisclosed collections at several campuses, weak budgeting and underspending, and repatriation plans that often lacked concrete deadlines. The auditor recommended stronger UCOP oversight, performance metrics, proactive searches for undiscovered items, and possible legislative action to tie funding to measurable progress. UC officials responded that the system is committed to full compliance and has accelerated its work since adopting a new policy in 2022. UC Provost Catherine Newman said the system repatriated more than 2,800 ancestors and nearly 80,000 funerary belongings in the past year, and that UC now says 80.3% of Native American remains are either repatriated or available for repatriation. UC announced a new systemwide plan to complete repatriation of human remains by the end of 2028, to finish high-risk campus reviews by June 2026, to recall all loans by January 2026, and to require quarterly reporting to UCOP. UC also said it will spend an additional $8.8 million over three years, expand staffing, improve databases, support tribal consultation costs, and identify potential reburial sites on UC land. Berkeley and San Diego described increased staffing, consultations, and repatriation activity, while Santa Barbara said it had corrected earlier omissions, notified tribes about previously unreported ancestors, and was working toward completing repatriations and updated inventories. Committee members pressed UC on why progress has been so slow, why the audit’s timelines differed from UC’s public reporting, and whether the 2028 goal applies only to human remains rather than all cultural items. UC said the 2028 target is for human remains, while cultural items will take longer, and acknowledged that more work remains. Members also asked about the technical expertise needed for repatriation, the role of tribal experts, and whether repatriation should be embedded more permanently in UC governance or statute. Tribal leaders and representatives then testified that remains and belongings were taken without consent and must be returned with tribal consent and leadership. They criticized the repeated delays, stressed that tribes are the experts on their ancestors and cultural heritage, and urged UC to treat repatriation as a top priority and to return all associated items, not just human remains, so ancestors can truly rest.

Transcript Highlights:

• of the audit, providing that the audit-related concerns of Representative Basabe are considered.
• Is this request a response to that letter, or did the mayor ask for a request for this audit?
• audit of the Delray Beach DDA.
• Was that an audit? It was not an audit. No, but yes, they were here.
• of the audit, providing that the audit-related concerns of Senator Wright are considered.

Summary: The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items related to local government accountability. The committee heard requests for operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member cited concerns about transparency, financial management, or compliance with state law. Representatives from Delray Beach DDA testified that an internal audit had already been completed, that findings were limited, and that they were working to cure issues such as procurement, credit card, and disbursement policies; the DDA chair also said the organization was willing to cooperate and was considering transitioning out of operating Old School Square. For Daytona Beach, the sponsor pointed to excess building permit revenues, vehicle purchases, and reported P-card irregularities as reasons for a broader audit. The committee approved all three audit requests, directing the Auditor General to finalize the scope while considering the stated concerns. The committee also received a presentation on the statewide performance reviews of 21 neighborhood improvement districts. The reviewers reported that 15 districts were active and six inactive, with common issues including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and recommended that several districts be reviewed to determine whether they were still needed. Members asked about staffing, inactivity criteria, and how the districts were administered, and staff explained that city or county liaisons often supplement district staffing. Later, staff reviewed enforcement actions for local governments that failed to file required financial reports or omitted required information from submitted audits. The committee discussed a list of noncompliant counties, municipalities, and special districts, including the town of Rayford, which staff said had long-standing reporting problems, no apparent municipal services, and no response to repeated outreach. The committee voted to send a letter to the Union County legislative delegation encouraging a local bill to dissolve Rayford. It also approved staff recommendations to proceed against entities still missing required filings or missing audit information, with authority for the chair and vice chair to delay action if additional information is later provided in good faith.

Transcript Highlights:

• In other words, the audit would be conducted at the time the audit is conducted, and the audit would
• Why not conduct the audit? Why not conduct the audit, allow the audit to be conducted? Why not?
• an audit.
• the audit topics, no involvement in reviewing the audit, and not signing the audit report.
• Ray served as the OSA's deputy state auditor, primarily responsible for the financial audit of the state

Keywords: 995, all

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• Audit Division.
• audit division you know you hear audit audit division you know you hear audit you<00:37:54.880><
• controls audits, and we do some IT audits.
• audit.
• Audits, the legislature has a couple ways of producing audits.

Keywords: 1183, house

Summary: The committee met on January 16, 2025, for an organizational and informational session. Members and staff introduced themselves, and Chair Jim Nash reviewed committee expectations, including that nonpartisan staff are to be used for factual information rather than political arguments. He also noted the committee rules were a blend of prior chairs’ rules and would be posted without a vote. Helen Roberts of House Fiscal gave a high-level overview of the committee’s jurisdiction and budget structure. She explained that the State Government Finance Committee oversees funding for major administrative agencies, the legislature, constitutional offices, and several boards, councils, and commissions. She emphasized that the committee’s general fund base for fiscal years 2026-27 is about $1.31 billion, less than 2% of the state general fund, and that the largest pieces are the Department of Revenue, the legislature, and pension aids. She also described how all-funds presentations differ from general fund views, highlighting internal service funds such as Minnesota IT Services, Department of Administration services, and other chargeback or reimbursement arrangements. Members asked questions about House and Senate budgets, debt service related to the Capitol Area building project and move costs, and how Minnesota IT Services is funded through fee-for-service chargebacks. Colby Sullivan of House Research then summarized a memo in the packet that outlines the entities within the committee’s jurisdiction and the constitutional and statutory provisions governing them. He pointed members to the memo as a reference and noted that the committee also has jurisdiction over the Legislative Coordinating Commission, the legislative auditor, the legislative reference library, the reviser of statutes, the Secretary of State’s budget and certain duties, and three gambling-related agencies, though gambling policy itself is generally handled by another committee. He offered to help members with bill drafting and amendments and to provide a linked electronic version of the memo. The Office of the Legislative Auditor then began an overview of its work. Legislative Auditor Judy Randall explained that the office is nonpartisan, serves all 201 legislators, and provides oversight through financial audits, program evaluations, and special reviews focused on state funds. She distinguished the Legislative Auditor from the State Auditor, noting that the State Auditor is an elected constitutional officer who focuses on county and local government funds. Randall said the office would also present a deep dive into its November performance audit of the Minnesota State Lottery. No votes or formal actions were taken during the meeting.

Transcript Highlights:

• Welcome to the Joint Legislative Audit and Review Committee's Initiative 900 performance audits by the
• The audit identifies The audit identified 52 CARES programs led by a fire agency, as shown on this map
• And then on the acute response side, we worked closely with our BHAASO for crisis service response and
• I appreciate the audit and the audit work.
• Audit.

Summary: The Joint Legislative Audit and Review Committee’s Initiative 900 subcommittee held a hybrid public hearing on two State Auditor performance audits. The first audit examined efforts to reduce non-emergency use of emergency systems through CARES programs. Auditors reported that Washington has 52 fire-agency-led CARES programs in 26 counties, but many communities without programs said they need one. Major barriers included unstable funding, difficulty hiring qualified staff, volunteer-based rural departments, and lack of statewide guidance. The audit also found that only about half of programs tracked both required performance measures, and it recommended that the legislature consider private insurance reimbursement options and convene a statewide work group to develop guidance, standards, and possible changes to the role of the Department of Health. Agency representatives and fire officials largely supported the findings and emphasized that short-term grants and one-year contracts make programs hard to sustain. Committee discussion focused heavily on financing, especially Medicaid reimbursement and accountable communities of health (ACHs). Auditors clarified that the 10% figure cited in the report referred to direct Medicaid reimbursement for treat-and-refer services, which some agencies do not pursue because the $115 rate is too low relative to the administrative effort. Several fire officials testified that their programs rely on grants and ACH support, but that funding is often year-to-year and uncertain. They also described the value of CARES programs in reducing emergency room use, jail detentions, and long ambulance wait times, while noting barriers to sharing patient records across systems. Members asked whether the new public safety sales tax authority could help, but fire district representatives said it is not a direct funding option for them. The second audit reviewed performance management in the Department of Commerce’s Office of Economic Development and Competitiveness. Auditors found that the division does not yet have a statewide economic development strategic plan and that performance management is inconsistent across its 16 programs. In a limited review, all six sampled programs had goals, but only half clearly identified performance measures and targets, and only three tracked outcomes and published results. The audit highlighted leading practices from other states, including strategic planning, regular progress reporting, aligning program goals with agency goals, and using performance-based contracts and grant monitoring. Recommendations urged Commerce to seek stakeholder input, assess internal and external conditions, set goals and measures, align programs with the strategy, and strengthen monitoring and evaluation. Commerce officials agreed with the audit and said the division is already working toward a strategic plan, with a new assistant director to be hired and a target of completing the work by mid-next year. Members pressed the department on how the plan would connect to workforce, higher education, housing, and other economic development systems, and asked Commerce to return to JLARC next year with progress updates. The meeting ended with instructions for submitting written public comments and notice of the next JLARC meeting schedule.

Transcript Highlights:

• Right now, 17 observations have been sent over to the department and we've received audit responses on
• of received audit responses on 14 of received audit responses on 14 of those.<00:05:21.039> We
• up on audits? up on audits?
• Um you audits, financial audits as well.
• their old audits. their old audits.

Keywords: 928, house, all

Summary: The committee organized itself by electing Representative Griffin as chair and a senator as vice chair, then approved the prior meeting minutes. Director Young then gave status updates on several ongoing performance audits. The New Hampshire Commission for Human Rights audit was reported complete, with presentations already made to the fiscal committee and House Judiciary. The special education oversight audit is still in progress, with 17 observations already sent to the department, responses received on 14, partial concurrence on 12, and a full draft report expected in late summer or early fall. The education freedom accounts audit is also underway, with fieldwork focused on eligibility controls and expenses; staffing shortages at the department have slowed the work, and a draft report is hoped for in the fall. The Doorway program audit is in the planning phase, with a report targeted for the end of the year. Members then discussed whether the committee should do more follow-up on completed audits. Several members said audits often identify issues that remain unresolved for years, and suggested a more active review process, similar to the Health and Human Services Oversight Committee, where agencies would return to report on what audit findings have been fixed and what remains outstanding. Staff noted that any such follow-up would take time away from new audit work, but said they were willing to consider the committee’s direction. Members also discussed using Transparency New Hampshire updates and agency self-reporting to help track progress, and there was general agreement to move toward a system of periodic follow-up on recent audits. The committee also reviewed suspended and potential audit topics. Two Department of Health and Human Services audits, involving the Bureau of Elderly and Adult Services and out-of-date placements, remain suspended because of ongoing litigation. Two other DHS topics, contract management and the Bureau of Developmental Services, remain on the potential audit list. A member raised a possible Fish and Game topic based on constituent concerns, but agreed to wait after speaking with the new director. The committee concluded by agreeing that the audit division should compile a list of audits completed in the last 10 years, with members to identify which ones they want to revisit first.

Transcript Highlights:

• DCC's own response to the audit acknowledged that determining what is attractive to children in product
• DCC's own response to the audit acknowledged that determining attractive to children and product packaging
• DCC has actually started work developing such a tool during our audit, and it indicated in its response
• Since the audit came out, you have the... Okay, and I know in the report, your response...
• It is excellent work and also the department's responsiveness to the audit thus far.

Summary: The Joint Legislative Audit Committee heard an audit on the Department of Cannabis Control’s oversight of cannabis packaging and labeling, focused on whether products attractive to children are being kept out of the legal market. The auditor said the department’s rules are often vague or subjective, leading to inconsistent enforcement, and that the state relies heavily on licensees to self-police because there is no upfront review before products reach the market. The audit cited examples involving cartoon-like images, bright colors, flavor references, candy-like imagery, strain names, and beverage packaging, and recommended clearer statutory standards, possible pre-approval of packaging, better enforcement tools, and stronger tracking of repeat violators. Assemblymembers and senators largely agreed that child safety is the priority, but differed on the best policy response. Some members argued for clearer legislative limits and even plain packaging, saying products like root beer, cherry pie, and cereal-like designs are plainly appealing to children. Department officials said they had already begun reforms, including a centralized label-review team, a rubric, improved databases, and more attention to repeat violations, while also emphasizing that the illicit and intoxicating hemp markets are major sources of youth exposure and that resource constraints limit inspections. They said they are open to working with the Legislature on more specific standards and additional funding. Public witnesses split between public health and industry perspectives. A pediatrician and public health advocate urged stronger restrictions, including plain packaging, limits on flavors and potency, and a pre-market review system, arguing that vague rules have failed children. Industry representatives said they support youth protections but want bright-line, objective standards so compliant businesses can know what is allowed; they argued that most youth-targeted packaging is in the illicit market and that the legal market needs clearer rules rather than broader bans. No formal vote or committee action was taken during the hearing.

Transcript Highlights:

• In my audit response letter, I also noted that DHS had made grant training mandatory for those involved
• In<00:32:20.960> my<00:32:21.200> audit<00:32:21.520> response<00:32:22.080
• > letter,<00:32:22.520> I<00:32:22.680> also In my audit response letter, I also
• In my audit response letter, I also noted<00:32:23.400> that<00:32:23.600> DHS<00:32:24.280
• . responsibility. responsibility.

Keywords: 1183, house

Transcript Highlights:

• We just can't get any response from the audit teams. Is this an accounting firm, a private audit?
• Yeah, it's a separate audit from Legislative Audit.
• So we have our Legislative Audit, we have our water audit, and then we have this audit on top of the
• And in response to the chair, Single audits to get those up to date. All right. Thank you.
• audits.

Summary: The committee approved the prior minutes and then received a series of audit and compliance updates. Staff reported on delinquent private water and sewer reports, delinquent 2013-2023 water reports, and several municipal accounting code noncompliance cases. Denning and Gum Springs were recommended to be removed from the 60-day clock after staff visits showed improved records, while Fargo, Lead Hill, Almy, Jericho, Haynes, Biggers, Gilmore, and Holly Grove were discussed for repeat findings involving missing audits, poor bookkeeping, unpaid or misapplied street funds, deficit balances, and other accounting deficiencies. Several of these entities were given additional time or had reports filed without objection, while others were deferred for later review. Fargo’s mayor said the town had been understaffed and was working to improve its accounting systems; the committee voted to defer the matter to the August meeting. Lead Hill’s mayor described efforts to complete overdue water audits and improve office procedures, and the committee also postponed action for 60 days. Almy’s mayor and recorder-treasurer were present, and the committee placed the town on the 60-day clock for repeat accounting issues. Biggers and Gilmore both acknowledged long-running audit problems and said they were working with auditors and the IRS; their reports were filed. Holly Grove’s treasurer said she had only recently taken the position, and that report was filed as well. The committee spent considerable time on the street-fund misuse cases for Jericho and Haynes. Jericho was found to have exceeded the statutory threshold tied to fines and costs, with staff noting the town had since become current on its repayment plan; the committee deferred the report to September. Haynes was also behind on its repayment plan for street funds, with staff saying the town had recently made up the shortfall and was current as of the meeting, but the committee still deferred the report to September. Members and staff also discussed how the speed-trap law is applied, whether certain fines and costs count toward the threshold, and the role of the prosecuting attorney in deciding whether to take further action. The committee then reviewed a special report on the Pulaski County Regional Solid Waste Management District, which had six findings involving board approval of payroll and contracts, credit card documentation, vehicle and cell phone use, competitive bidding, electronic funds controls, and unusually high advertising spending. District Director Craig Douglas said the board had delegated some authority, that receipts were missing during a temporary staffing gap, and that advertising was needed to educate the public; he also defended the sale of trailers and other equipment as a way to exit the trailer business. Several members questioned the explanations and the low resale value of equipment, but the committee ultimately deferred the report to September. The meeting also included a recognition of accounting students interning with audit staff and a final set of actions on deferred water and sewer reports: 11 were filed, seven were deferred for lack of proper responses, and a private report on Shannon Hills Water, Sewer, and Fire Department was noted as involving misappropriation by an office manager and inadequate internal controls.

Transcript Highlights:

• I had to sign for that audit. I had to sign for that audit.
• Well, don't they do private audits and then send the audit over to the state? Yes, sir.
• So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
• They would have an audit report.
• Legislative Audit, then yes, a request to audit would have to go through our Executive Committee.

Summary: The committee began with prayer and approval of the January 8 minutes, then received updates on delinquent private water and sewer reports. Staff reported that for the 2022 reports, 19 of 43 entities had had their turnback reinstated, while 24 remained in escrow; for the 2023 reports, 59 of 64 entities had filed, leaving five outstanding. The committee also filed a report on Adona, where staff said the city had made enough progress toward substantial compliance with municipal accounting laws to discontinue withholding turnback, and the committee adopted that recommendation. The bulk of the meeting focused on municipal accounting noncompliance cases. Gum Springs and Denning were presented with extensive repeat findings involving budgets not adopted by ordinance or resolution, missing or incomplete bank reconciliations, inadequate receipts and disbursement records, payroll issues, and improper handling of Act 833 funds or other city money. Both cities’ mayors and recorders-treasurers testified about efforts to correct records, obtain training, and work with the Municipal League; the committee voted to start the 60-day turnback-withholding clock for both and then filed the reports. Fargo was deferred because no city representative was present. Additional reports included Green Forest, Elaine, Strong, Brooklyn, Mineral Springs, Rondo, Waldo, Columbia County, and several private water and sewer entities. Strong drew significant concern over missing garbage-bag revenue, improper fund transfers, and deficit balances; the committee deferred that report to the March meeting. The committee also heard investigative or referred reports on the Faulkner County Fair Association, Brooklyn payroll direct-deposit fraud, and other entities with questionable disbursements or recordkeeping. In several cases, staff recommended filing the reports after responses were received; in others, the committee deferred action when responses were lacking or representatives were absent. The meeting ended with a motion to defer a Cross County Rural Water matter so the entity could appear at the next meeting.

Transcript Highlights:

• throughout the audit.
• Responses varied for this one.
• So, and that could always be another audit.
• We did not look at that in this audit.
• Full funding of MTCA is necessary to achieve what Ecology has outlined in the response to this audit.

Summary: The I-900 Subcommittee held a public hearing on the State Auditor’s performance audit, Community Engagement During Contaminated Site Cleanups. Auditors said Ecology directly conducts or supervises cleanup at only about 8% of active contaminated sites, while most sites are handled by third parties or have no cleanup plan yet. The audit found that Ecology generally met legal requirements at the sites it oversees, but community engagement varied, was not consistently tailored to local needs, and lacked a systematic “lessons learned” process. Auditors also found inconsistent coordination between Ecology and the Department of Health, and limited guidance for staff on when to collaborate. Tribal feedback was mixed: some tribes said engagement met their needs, while others wanted earlier and more tailored outreach. Committee members pressed the auditors on why many third-party-managed sites appeared to have little or no public involvement, and whether Ecology has broader authority to require public engagement and oversight. The auditors responded that their review focused on community engagement requirements, not the full cleanup permitting process, and said the gap they identified was the lack of required oversight for third-party engagement. Members also asked about tribal engagement, exposure scenarios, and the meaning of “active” and “planless” sites. Ecology officials said they agreed with many of the findings, were already taking steps to improve community research, lessons-learned reviews, tribal guidance, and coordination with Health, and had recently launched a public email notification system for site status changes. They also said some recommendations would require additional funding or staff resources. Public testimony supported stronger community engagement and more resources for Ecology. Washington Conservation Action said contaminated sites disproportionately affect communities of color and low-income communities, praised the audit for highlighting the need for better site-specific engagement, and urged full funding for MTCA-related work. The hearing ended with the chair inviting written comments and adjourning the meeting.

Transcript Highlights:

• Currently, for JALAC audits, we have 10 audits in progress awaiting staff.
• audit work.
• compliance audit.
• Audit.
• We've all read the audits.

Summary: The Joint Legislative Audit Committee met to hear new audit requests and receive a status update from the State Auditor. The auditor reported 10 JALAC audits in progress, noted that all 2025-approved audits are underway, said the first 2026 audit is focused on DMV license revocations, and described several statutory and high-risk audits already in progress. The committee also approved a consent calendar of four audit requests: UC library resources, law enforcement information sharing, EDD unemployment insurance claims, and Housing and Community Development housing development monitoring. The committee then considered Assembly Member DeMaio’s audit request on SANDAG road project management. DeMaio argued the audit was needed to examine whether transportation funds, including voter-approved and restricted revenues, were used for allowable purposes and whether past management failures warranted outside review. SANDAG’s CEO and CFO said the agency already undergoes extensive oversight and audits, that funds are tracked by multiple “colors of money,” and that internal controls have improved. Several members questioned whether the issues were already addressed in public records or existing audits, and the request failed on a roll call vote. Next, Senator Valadares presented an audit of the Board of State and Community Corrections’ Proposition 47 grant administration, arguing that more transparency is needed on outcomes, recidivism data, and oversight of grantees. The BSCC said it already has oversight mechanisms, that the State Controller conducts biennial audits, and that program data shows positive outcomes. The committee approved the audit unanimously. Senator Cortese then presented an audit of CalHR’s dental benefits procurement and Delta Dental contract, citing long-standing benefit caps, provider network concerns, and retiree out-of-pocket costs. CalHR said its network remains strong, that it recently completed an RFP adding MetLife as a second carrier starting in 2027, and that contracts include performance guarantees. Members from both parties expressed concern about access and competition, and the audit was approved unanimously. The committee then completed add-on votes on the consent calendar and adjourned.

Transcript Highlights:

• Their experience shows that these updates can be made responsibly without compromising safety.
• All the changes in this bill required after the REAB had their federal annual audit this summer.

Bills: HB4322, HB4202, HB4203, HB4457, HB3983, HB3660, HB3802, HB2933, HB2955, HB2956, HB3781, HB3521, HB3794, HB3796, HB3800

Keywords: funeral services licensing, funeral director, embalmer, funeral director in charge, dual licensure, mortuary science, Oklahoma Funeral Board, funeral establishment, commercial embalming establishment, crematory, cremation, alkaline hydrolysis, apprenticeship, licensing requirements, professional regulation, undertaker, mortician, burial services, death care industry, workers' compensation

Transcript Highlights:

• have already adopted similar provisions, and their experience shows that these updates can be made responsibly
• Families maintain full control and responsibility for the remains.
• All the changes in this bill were required after the REAB had their federal annual audit this summer,

Bills: HB4322, HB4202, HB4203, HB4457, HB3983, HB3660, HB3802, HB2933, HB2955, HB2956, HB3781, HB3521, HB3794, HB3796, HB3800

Keywords: funeral services licensing, funeral director, embalmer, funeral director in charge, dual licensure, mortuary science, Oklahoma Funeral Board, funeral establishment, commercial embalming establishment, crematory, cremation, alkaline hydrolysis, apprenticeship, licensing requirements, professional regulation, undertaker, mortician, burial services, death care industry, workers' compensation

Summary: The Business and Insurance Committee first handled a series of executive nominations, including appointments or reappointments to the Oklahoma Securities Commission, Real Estate Commission, State Athletic Commission, Accountancy Board, Commission on Consumer Credit, Uniform Building Code Commission, Abstractors Board, Used Motor Vehicle Dismantler and Manufactured Housing Commission, and State Banking Board. Most nominees briefly addressed the committee, and the nominations were advanced by unanimous or near-unanimous votes. One HB 4488 was laid over at the start of the meeting. The committee then considered several bills. HB 4322, which would remove a dual-licensure requirement for funeral directors and embalmers, drew questions about consumer protection and body care procedures and passed 6-3. HB 4202, changing workers’ compensation fee schedule treatment for radiology, passed unanimously. HB 4203, directing the Uniform Building Code Commission to explore guidelines for single-exit configurations in certain buildings up to four stories, passed 7-2 after concerns were raised about fire safety. HB 4457, dealing with specialty pharmacies, pharmacy benefit managers, and access to specialty medications, passed unanimously. Members also debated HB 3983, which would move Oklahoma’s moist smokeless tobacco tax to a weight-based system; supporters argued it would improve fairness and revenue stability, while opponents said it would raise taxes on some products and lacked consumer protections. It passed 6-3. HB 3660, authorizing natural organic reduction as an additional end-of-life option, prompted a lengthy debate over dignity, religious concerns, and consumer choice; it passed 5-4. HB 3802, prohibiting auto insurers from raising premiums solely because a spouse died, passed unanimously. HB 2933, a consumer protection insurance bill, passed 9-0 after extensive discussion of claims handling and insurer accountability. Additional insurance and regulatory measures—HB 2955, HB 2956, HB 3781, HB 3521, HB 3796, HB 3794, and HB 3800—were also advanced, most with little or no opposition. The chair closed by noting all executive nominations and legislation had been cleared from the committee for the year.

Transcript Highlights:

• Right now, the state auditor can do financial audits.
• be performance audits.
• Senator Fincham. by the Joint Legislative Audit Committee to conduct performance audits of any agency
• The purpose of an audit is not to find fault.
• and I believe that what we do at this body me. audit.

Bills: SB1246, SB1338, SB1428, SB1443, SB1501, SB1566, SB1571, SB1645, SB1646, SB1663, SB1688, SB1805, SB1808, SB1825, SCR1023, SCR1029, HB2079, HB2080, HB2130, HB2239, HB2324, HB2375, HB2610, HB2619, HB2620, HB2716, HB2745, HB2749, HB2837, HB2857, HB2968, HB4064, HB4066, HB4087, HB4130, HCR2048, HCR2058

Keywords: homeowners associations, foreclosure, common expense liens, condominiums, special assessments, unit owner, public benefits, eligibility, immigration status, documentation, Arizona law, county governance, supervisorial board, population-based representation, local government, elections, noise pollution, environmental nuisances, building permits, urban development