Transcript Highlights:

• auditor, Eric Thomas.
• The state auditor is elected directly by the people of the state of Washington.
• you inform the chair and the legislative auditor and... ...inform the chair and the legislative auditor
• Does the Commission plan to ask the legislature for legislative...
• Any further questions for our auditors? Thank you. Any further questions for our auditor staff?

Keywords: 904, all

Summary: The Joint Legislative Audit and Review Committee subcommittee held a hybrid hearing to receive three State Auditor’s Office performance audits. The first audit examined implementation of the Law Enforcement Training and Community Safety Act. Auditors said the Criminal Justice Training Commission had developed most required training, but six community/cultural topics were still unfinished, the patrol tactics curriculum was incomplete in one area, and the agency lacked a systematic project management approach. They reported that most officers had not completed the 40 required hours, with low participation in patrol tactics training, weak communication, limited data to track compliance, and ineffective incentives or consequences. Committee members questioned staffing, liability, and enforcement, and the Commission said it generally agreed with the findings and had begun implementing recommendations, including improving training development and communication. The second audit reviewed Washington’s digital equity planning. Auditors concluded the state lacked a comprehensive, unified digital equity strategy, a designated lead, and reliable funding. They said the existing PEAR/Impact Plan, BEAD five-year plan, and NTIA-approved digital equity plan each addressed parts of the issue but none provided a full statewide framework with clear authority across agencies. The Department of Commerce’s Broadband Office and the Office of Equity said they agreed with the findings and were open to working with the legislature and the Digital Equity Forum on a more structured approach. A public witness described local and regional digital equity planning efforts and emphasized the importance of coordination and community-based work. The third audit focused on Commerce’s management of the Digital Navigator Program. Auditors said Commerce did not consistently use a competitive process, did not adequately vet grantees and subgrantees, wrote contracts that lacked clear deliverables and monitoring requirements, failed to enforce reporting, and paid $10.7 million without sufficient documentation to verify reimbursement eligibility. They said agency staff had raised concerns that were ignored and that some payments and contract expansions occurred despite warnings. Commerce officials said new leadership had already begun major contract-management reforms, including centralized oversight, risk assessments, clearer documentation standards, and staff training, and they said they would pursue recapture where appropriate. Committee members expressed strong concern about accountability, and the hearing ended after public testimony and committee discussion.

Transcript Highlights:

• We'll have some questions and stuff with the Auditor General.
• My name is Leon Van Pelt, and I'm with the Arizona Auditor General.
• I also want to thank Arizona Auditor General Lindsay Perry and her staff at the Office of the Auditor
• It also timely resolved 30 complaints auditors reviewed.
• Obviously, legislative session just started yesterday.

Keywords: 1182, all

Summary: The House Commerce Committee of Reference heard sunset reviews and a performance audit presentation for the Arizona Department of Gaming, the Racing Commission, the Boxing and MMA Commission, and later the Arizona Barbering and Cosmetology Board. The Auditor General reported that the Department of Gaming and the commissions generally met some statutory duties, but identified several problems: the department did not consistently obtain and review independent audits for event wagering and fantasy sports operators; the department and commissions had gaps in conflict-of-interest disclosures; the department and Boxing and MMA Commission lacked comprehensive complaint-handling processes; the department was late distributing some compact trust fund payments; and there were additional issues involving IT security, horse-racing license checks, fee reviews, public records practices, and licensing compliance. The Auditor General said the department agreed to implement all 36 recommendations, the Racing Commission agreed to six recommendations, and the Boxing and MMA Commission agreed to 13 recommendations. The department director said many fixes were already underway, including updated guidance, complaint tracking improvements, and a historical look-back on operator reporting, and she also discussed efforts to combat illegal gambling and educate minors and families about gambling risks. Committee members questioned the department about third-party audits, penalties for underpayments, public records handling, conflict-of-interest screening, and the department’s position on prediction markets and suitability standards for licensees. The director said the department would review past reports, could assess fines if violations were found, and would generally wait for final adjudication or final action in other jurisdictions before taking Arizona licensing action. After discussion, the committee voted to recommend the Department of Gaming be continued for two years until July 1, 2028, the Racing Commission for six years until July 1, 2032, and the Boxing and MMA Commission for six years until July 1, 2032. The Department of Gaming motion passed 7-4, the Racing Commission motion passed 10-1, and the Boxing and MMA Commission motion passed unanimously. The committee then heard the Auditor General’s report on the Arizona Barbering and Cosmetology Board. The audit found the board timely processed many licenses and complaints and had adopted curriculum rules, but it inconsistently applied its disciplinary guidelines, sometimes issuing different sanctions for similar violations without documenting the reasons for deviation. The report also found problems with reciprocity education requirements, application review controls, inspections, and compliance with open meeting, public records, and conflict-of-interest requirements, and it suggested possible statutory changes on aesthetics scope of practice, cease-and-desist authority, and training standards for I-LEST technicians. The board agreed with the findings and said it had already updated disciplinary parameters and documentation policies, with more recommendations in progress; committee members asked about discretion in discipline, audit funding, and service efficiency, and the board highlighted its licensing volume, call response, inspections, and complaint handling performance.

Transcript Highlights:

• To order this presentation by the legislative auditor.
• For the record, my name is Judy Randall, legislative auditor.
• I'm the deputy legislative auditor for the financial audit division.
• I'm the deputy legislative auditor L.
• <01:53:50.960> auditor the ability for the legislative auditor the ability for the legislative

Keywords: 919, house, all

Summary: The committee heard a presentation from the legislative auditor on a performance audit of the governor’s office and lieutenant governor’s office covering July 1, 2022 through December 31, 2024. The audit reviewed receipts, inventory, payroll, and non-payroll expenditures and found 12 findings, concluding the office generally did not comply with the criteria tested because of internal control deficiencies. The auditor said four of five prior findings that remained relevant were not fully resolved, and that the problems were widespread across financial operations, creating opportunities for waste and fraud, though no evidence of wrongdoing or misuse of funds was found. The main findings involved weak segregation of duties, late vendor payments, inaccurate reimbursements and vendor payments, missing documentation, and poor receipt management. Auditors said one employee handled purchasing, receiving, payment processing, and inventory functions without adequate oversight; vendors were often paid late, resulting in more than $1,000 in late/reactivation fees; reimbursements and some state airplane payments contained errors; and many vendor payments, reimbursements, and purchasing card transactions lacked required support. The office also failed to collect about $12,000 for events at the governor’s residence, did not fully process several deposits, and lacked documentation for some billed or deposited amounts. Members reacted strongly to the repeated control failures and the lack of documentation, with several saying the issues were pervasive and concerning even if the dollar amounts were not large. Questions focused on whether the problems reflected different treatment of vendors versus employee expenses, whether restitution was being sought, and whether legislation was needed. The auditor responded that the state already has the necessary policies and procedures, and that the issue is implementation and oversight by the governor’s office, not new legislation. The auditor also said the governor’s office had been receptive and had begun taking steps to address the findings.

Transcript Highlights:

• I've written legislation on open meeting laws over the years.
• I hope the Auditor General—and I know the Auditor General feels as strongly about this as I do—I hope
• Members, for the record, Lindsay Perry, the Auditor General.
• Auditor General's Office is recognized.
• So with that, the Auditor General—this is the third year that the Auditor General has placed Antelope

Keywords: 1182, all

Summary: The committee first heard the January 2026 follow-up to the special audit of the Arizona State Board of Chiropractic Examiners. The auditor’s contractor reported that the board had implemented or was in the process of implementing most of the 28 recommendations from the 2024 audit, but three remained unimplemented: resolving complaints within 180 days and two open meeting law recommendations. The follow-up also identified new concerns about outdated or incomplete public disciplinary records and the lack of a complete public records request log and response procedures. Committee members pressed the board on open meeting compliance, complaint delays, transparency, and lobbying activities, while the executive director said the board had adopted new policies, added staff and investigators, created an intake committee, improved complaint prioritization, and was transitioning to a new licensing platform. She also said the board had ended broad subpoenas, improved conflict-of-interest tracking, and was working to formalize its practices in rule. The committee did not take a vote or other formal action in the transcript provided. The committee then received the Arizona school district financial risk analysis for January 2026. The Auditor General’s office reported that the number of highest-risk districts increased from two to nine, and districts approaching the highest-risk category increased from seven to nine. The presentation explained the financial risk measures used, common risk patterns among the highest-risk districts, and the district action plans posted on the report website. Tucson Unified School District was used as an example of a highest-risk district, and Scottsdale Unified as an approaching-highest-risk district. Members asked about declining enrollment, reserve balances, negative fund balances, and the use of capital monies for operations. Sierra Vista Unified School District then presented its response to being identified as financially at risk. The superintendent said she had recently taken over and was implementing a turnaround plan that included a school closure, staffing reductions through attrition, spending freezes, tighter purchase controls, a three-year sustainable spending plan, and efforts to stabilize enrollment through outreach, customer-service changes, and alternative program offerings. She also said the district was redirecting some capital assistance to operations, renegotiating contracts, and improving communication with families and staff. Committee members questioned the district about declining enrollment, instructional spending, school safety, academic performance, and whether the action plan adequately addressed those issues. No formal vote or action was taken on the school district item in the transcript provided.

Transcript Highlights:

• You know, if you're an external auditor like our office is, like the legislative auditor, can be like
• the<00:23:06.840> legislative<00:23:07.400> auditor office is like the legislative
• auditor office is like the legislative auditor can<00:23:07.960> be<00:23:08.360> like<
• 00:25:57.640> in Minnesota state auditor report and uh in Minnesota state auditor report and uh
• Auditor.

Keywords: 1187, senate, all

Summary: The program covered the start of the 94th Minnesota Legislature, where the evenly split Senate adopted a bipartisan power-sharing agreement, Senate Resolution 1, by unanimous support. The agreement, reached in honor of the late Sen. Kari Dziedzic, sets up co-presiding officers, co-chairs and evenly split committees, and will remain in place until one party gains a majority. Republican Sen. Jeremy Miller and DFL Sen. Bobby Joe Champion were elected as co-presiding officers under the arrangement. A major segment focused on fraud, waste, and abuse in Minnesota and proposals to strengthen oversight. DFL Sen. Gerson discussed a bill to create an independent Office of Inspector General to oversee public and private entities receiving taxpayer dollars, arguing it would fill a gap and work alongside existing agencies such as the Office of the State Auditor, the attorney general, and the BCA. He said the issue has bipartisan concern and that the bill is intended to protect taxpayer money and the people who rely on public programs. Republican Sen. John Jasinski also said fraud is a serious problem, citing cases such as Feeding Our Future, child care assistance, and Medicaid-related fraud, and arguing that every dollar matters and stronger checks and balances are needed. He expressed support for anti-fraud efforts if they are independent and bipartisan, and pointed to the House’s new fraud oversight committee as a promising step. State Auditor Julie Blaha added that her office focuses on local government accountability, said workforce shortages are a major challenge, and emphasized that tips from the public and public employees are often the best way fraud is detected.

Transcript Highlights:

• It allows the Legislative Budget Commission to review certain projects.
• committee. operational, excuse me, the joint legislative committee.
• The Auditor General has rules.
• The purpose of the auditor selection committee is to vet auditors, to vet auditing firms, to advertise
• Since then, I've not been able to ask any questions of an auditor.

Summary: The Ways and Means Committee met on April 8, 2025, and first took up several local bills that were presented briefly and then approved without public opposition. HB 4035 would merge the Fort Myers Beach Mosquito Control District and the Lee County Mosquito Control District, contingent on approval by voters in both districts at the 2026 election; it passed 15-0. HB 307 would extend to county property appraisers the same authority tax collectors already have to use salary savings for employee bonuses or incentives, and it passed 17-0 after testimony from property appraisers and their associations in support. HB 4047 and HB 4049 would adjust assessment caps for the Fort Pierce Farms Water Control District and the North St. Lucie River Water Control District, respectively, with inflation indexing, annual increase limits, and referendum approval requirements; both passed unanimously. The committee also adopted an amendment to the committee substitute for HB 1169, a broader water management district bill covering quorum and meeting rules, lobbying restrictions, ad valorem taxing authority for certain capital projects by referendum, budget reporting, bidding preferences, and additional oversight and funding information; the amended bill passed 16-0 and was reported favorably with committee substitute. The final and most heavily debated item was HB 4079, which would dissolve the Town of White Springs and return it to unincorporated Hamilton County. The sponsor argued the town had a pattern of mismanagement, including financial problems, audit findings, canceled elections, and public safety concerns, and said dissolution would lower taxes and preserve services through the county. Committee members asked about the town’s finances, audits, law enforcement, fire protection, debt, and whether the county could absorb services and liabilities. Public testimony was sharply divided. Supporters of dissolution cited audit findings, alleged illegal gambling operations, double taxation for law enforcement, high administrative costs, and intimidation at meetings. Opponents, including current and former town officials and residents, said the town had made progress, had corrected audit issues, maintained reserves, and was working to restore services and governance; they asked for more time and pointed to an upcoming election. No vote was taken on HB 4079 in the portion provided.

Transcript Highlights:

• During the Legislative Auditing Committee, we'll now come to order. Please call the roll.
• I'd be remiss if I didn't start off and say thank you to our legislative representatives, Senator Bradley
• And good afternoon, Chair Traymont and members of the Joint Legislative Auditing Committee.
• Additionally, it has still not submitted the 2023-24 report to the Auditor General, which once again
• We're looking at filing legislation this year to... ...looking for an investigation.

Summary: The Legislative Auditing Committee heard several local-government audit requests and unanimously approved each one. The first item was Baker County, where county commissioners asked for an operational and financial audit because of repeated late audits, concerns about the finance office, and lack of confidence in county financial reporting. The county clerk supported an audit but argued it should be countywide and include all constitutional officers; she also described a dispute over access to the county finance system and pending litigation. After brief questions, the committee adopted a 9-0 motion directing the Auditor General to perform an operational audit of Baker County’s financial operations and records, with scope to be finalized during the audit. The committee then approved an audit request for the Concord Estates Community Development District in Osceola County. Senator Arrington said residents alleged excessive board compensation, large unexplained spending, missing financial reports, and refusal to provide records or hold open meetings. Residents and a board member testified about rising assessments, deteriorating amenities, and lack of transparency. The committee voted 10-0 to direct an operational audit of the CDD. It also approved, by 10-0 votes, operational audits of the town of Melbourne Beach, based on allegations of fiscal and operational improprieties and lawsuits that had cost the town more than $150,000, and the city of Apalachicola, where Senator Simon said longstanding water utility failures, grant issues, and consent-order problems warranted review. The final request was for a financial and operational audit of Cape Coral’s Building Department. Representative G. Lombardo said building-fee revenues appeared to be transferred for non-building purposes, permit processing was inconsistent, and the department relied heavily on a private firm while the building official had prior ties to that firm. Industry representatives testified that building funds were being diverted, service levels were suffering, and private-provider inspections were not always reflected in fee reductions. The committee adopted the motion 10-0. After completing all agenda items, the committee adjourned.

Transcript Highlights:

• He said only a few states so far have legislation specifically prohibiting the misuse of NDAs in civil
• Only a few states so far have legislation specifically prohibiting the misuse of NDAs in civil child

Bills: HB63, HB19, HB80, HB41, HB20, HB60, HB100, HB71, HB91, HB93, HB63, HB19, HB80, HB41, HB20, HB60, HB100, HB71, HB91, HB93

Keywords: paternity, child custody, joint custody, parental rights, family law, domestic violence, shared parenting, Ebony Alert, missing youth, public safety, law enforcement, racial equity, human trafficking, victim restitution, civil action, criminal prosecution, labor servitude, sexual servitude, class A felony, class B felony

Transcript Highlights:

• McKenzie County Auditor Linda Svehovic was one of the auditors that was involved in developing that,
• With that, I'd like to introduce Richland County Auditor Sandy Fossum and McKenzie County Auditor-Treasurer
• And as legislators, we were pointing out to taxpayers, you know, take a look at that legislative tax
• Even in the legislation, it's like one line change to the legislation, but from a software standpoint
• Every legislative session legislators to decide because that is the cost, and I would think the economy

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• These regard the legislative auditor.
• These regard the<01:41:50.159> legislative<01:41:50.679> auditor.
• <01:41:51.679> Section<01:41:52.080> two the legislative auditor.
• Section two the legislative auditor.
• administration, or to the legislative administration, or to the legislative auditor.<01:46:10.000

Keywords: 1187, senate, all

Transcript Highlights:

• McKenzie County Auditor Linda Svehovic was one of the auditors that was involved in developing that,
• With that, I'd like to introduce Richland County Auditor Sandy Fossum and McKenzie County Auditor-Treasurer
• And as legislators, we were pointing out to taxpayers, you know, take a look at that legislative tax
• And even in the legislation, it's like one line change to the legislation, but from a software standpoint
• Ultimately, the full committee would have to do the recommending to legislative management, and legislative

Keywords: 908, all

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• We have Jodi Munson Rodriguez, who is the deputy legislative auditor who heads up the program evaluation
• I'm the deputy legislative auditor for LACE program evaluation division.
• I'm the<00:01:46.200> deputy<00:01:46.520> legislative<00:01:47.080> auditor<00:
• 01:47.440> for<00:01:47.600> LACE the deputy legislative auditor for LACE the deputy legislative
• Auditor Program Evaluation Legislative Auditor Program Evaluation Division<00:52:12.120> to<00

Keywords: 919, house, all

Summary: The subcommittee met on May 8, 2026, to narrow 12 proposed Legislative Audit Commission evaluation topics down to 8-10 semi-finalists for a legislative survey. Deputy Legislative Auditor Jodi Munson Rodriguez reviewed the selection criteria and explained which topics were promising now, which might be better deferred to fall because of timing or data limitations, and which were less promising because OLA would have limited ability to add value. She identified the Board of Behavioral Health and Therapy, DHS Adult Day Services Licensing, DHS county service approvals and provision, MDH mortuary science program, MPCA feedlot permitting, Minnesota paid leave, the Office of Cannabis Management, and several other DHS-related items as candidates, while recommending that DHS system modernization be shifted to an IT audit and that corporate concentration be narrowed substantially if pursued. Members discussed several topics in detail. Representative Lee asked how a broad DHS county services topic could be narrowed and suggested providing legislators with an addendum listing possible subprograms so they would know what they were ranking; Munson Rodriguez said OLA could add a few suggested subtopics and tailor the survey materials. Representative Hansen urged that the MPCA feedlot permitting review focus on effectiveness and environmental and health impacts, not just speed, and Munson Rodriguez said those kinds of questions could be added. The Office of Cannabis Management was viewed as promising but probably too new to evaluate immediately, and the MDH mortuary science program was also seen as worthwhile but potentially delayed because of overlap with other MDH licensing work. The Minnesota research tax credit drew the most extended discussion. Munson Rodriguez said it remained a weak fit for OLA because of limited data and unclear program goals, and Senator Rest argued it would be better handled by the Department of Revenue’s research staff or possibly the Legislative Budget Office’s tax expenditure research section. Representative Lee asked whether OLA’s financial audit division could review whether the credit “pays for itself,” but Munson Rodriguez said that would require econometric analysis outside the financial audit division’s normal work. The committee did not take a formal vote in the portion provided, but the chair indicated the tax credit issue should be brought to the full commission agenda, and the meeting continued with additional topic review, including the Attorney General Medicaid Fraud Control Unit, which staff said was heavily federally controlled and already reviewed by federal OIG, limiting OLA’s likely impact.

Transcript Highlights:

• small communities to pay their Auditors small communities to pay their Auditors but<00:21:22.279
• <00:32:34.279> Julie Next up, we have State Auditor Julie Blaha.
• <00:35:17.320> really overtime goes down for Auditors really overtime goes down for Auditors
• <00:35:19.040> you right now if you know an auditor you right now if you know an auditor you
• <00:35:51.720> blaha's this bill and for auditor blaha's this bill and for auditor blaha's

Keywords: 1187, senate, all

Transcript Highlights:

• <00:21:43.280> So office of the legislative auditor.
• So office of the legislative auditor.
• Senate pertaining to the legislative Senate pertaining to the legislative auditor.<00:21:54.640>
• c><00:22:08.960> to require the legislative auditor to require the legislative auditor to submit
• auditor has to the office of legislative auditor has to provide<00:32:28.159> to<00:32:28.320

Keywords: 1183, house

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order.
• And we welcome your Auditor General to come in and work with us, if so be.
• were no... ...asked of the auditor, and all findings were no.
• If they don't, then the Auditor General notifies the committee.
• If they don't, then the Auditor General notifies the committee.

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:

• I am calling to order the Joint Interim Committee on Legislative Audits today.
• I am calling to order the Joint Interim Committee on Legislative Audits. Today is June 17th.
• may not come back in their career to a particular agency, while internal auditors are there all the
• can do this work as well internally, and then internal auditors have a greater focus on advisory and
• That's when other auditors come and evaluate me and my function and my standards every five years.

Keywords: 907, all

Summary: The Joint Interim Committee on Legislative Audits met on June 17 for informational presentations. The Department of Administrative Services, through Chief Audit Executive Eli Ritchie, gave an overview of statewide internal audit requirements and the fiscal year 2025 report. He explained the difference between internal and external audit, described Oregon’s statutory and rule-based internal audit structure, and reported that 30 agencies had internal audit functions, with most meeting required standards. He said 73 audits and 49 advisory/consulting engagements were completed statewide, with strong compliance overall, though a few agencies were rebuilding audit committees after vacancies. No committee questions were raised after the presentation. The Secretary of State’s Audits Division then presented its Government Waste Hotline annual report. Director Steve Bergman and audit manager Olivia Rekhed described changes made to align the hotline with statute, including renaming it the Government Waste Hotline, creating a review panel, improving anonymity protections, removing fraud reporting from the hotline’s scope, and adjusting reporting timelines. They said hotline volume increased modestly in 2025, most reports were referred elsewhere or closed for insufficient evidence, and two reports were substantiated, including questioned costs of about $856 for personal use of a state vehicle and about $2.9 million tied to the Preschool Promise program. Committee members asked about hotline staffing, cost, anonymity, and follow-up on findings; staff said the hotline is lightly resourced, uses a contracted intake service, and referrals or recommendations are followed up through management letters and later reviews. The committee also heard an audit of the Oregon Parks and Recreation Department’s safety inspections and asset tracking. The Secretary of State’s office reported that OPRD had not consistently conducted or documented quarterly OSHA safety inspections and had incomplete asset records, including missing acquisition dates and costs for many assets. The audit made eight recommendations covering safety inspection policies, asset management guidance, tagging, reconciliations, disposition controls, training, and a new asset management system; OPRD agreed to all recommendations. OPRD officials said they had already begun training staff, improving inspection procedures, and working toward a replacement asset system, while noting operational challenges from a large, dispersed park system and manual processes. Committee members asked about what kinds of assets are tracked, how tagging works, whether items were actually being lost, and how much tracking is necessary for low-value tools; OPRD said the main issue was inconsistent classification and documentation rather than widespread loss. The meeting ended with no votes or formal actions taken.

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order.
• And we welcome your Auditor General to come in and work with us, if so be.
• , and all findings were no... ...asked of the auditor, and all findings were no.
• If they don't, then the Auditor General notifies the committee.
• If they don't, then the Auditor General notifies the committee.

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:

• And so the legislative auditor is still going to be able to do the reports.
• And so the legislative auditor is still going to be able to do the reports.
• And so the legislative auditor is still going to be able to do the reports.
• And so the legislative auditor is still going to be able to do the reports.
• > auditor<00:14:40.399> is The office of legislative auditor is The office of legislative

Keywords: 1187, senate, all

Transcript Highlights:

• So, House File 3 is working with the legislative auditor to make sure that recommendations made by the
• <00:14:18.480> auditor<00:14:18.959> to working with the legislative auditor to working
• <00:14:28.800> auditor<00:14:29.199> can<00:14:29.440> make legislative auditor
• can make legislative auditor can make recommendations<00:14:30.639> but<00:14:30.959> those
• know the first one the legislative know the first one the legislative auditor<00:19:06.799> uh

Keywords: 1183, house

Transcript Highlights:

• So we had our first legislative audit for FY24.
• Do you mean that you've not had our auditors do it?
• Do you mean that you've not had our auditors do it?
• I guess I'm trying to figure out when is it legislative audit, I mean, when is it legislative audit to
• Is there additional accountability as a resource or the ability of legislators, whether legislative audit

Summary: The meeting opened with prayer and approval of the January 8 minutes, then moved to review of education audit reports. The first report concerned Northwest Arkansas Community College, which had three findings, including repeat internal control deficiencies that caused financial statement misstatements and a tuition revenue loss tied to a new student information system. College officials said the issues were largely misclassification and process problems, not missing money, and described corrective steps such as monthly closing checklists, approval controls for journal entries, cross-training, and efforts to address staffing turnover and fill finance vacancies. Members asked about the tuition issue, whether students were notified or billed, and whether the software problem affected other institutions; audit staff said they were not aware of the same scenario elsewhere. The committee then filed the report as reviewed. The next report was Cedarville School District, which had one finding involving $794 in improper credit card charges by a resigned elementary teacher. The district was reimbursed, a police report was filed, and the matter was referred to the Professional Licensure Standards Board; members asked whether any further action or license-related consequences were known, but staff said they were not aware of additional action. The report was filed as reviewed. The final finding was for West Memphis School District, where auditors reported repeat capital asset issues, including failure to capitalize about $851,000 in construction costs for a baseball-softball complex and problems with inventory and asset inspection. The superintendent said the district had recently begun using Legislative Audit after prior private audits, and described new controls such as multi-level purchase approvals, separation of duties, tagging of equipment, and a cleanup of old inventory records. Members also discussed the relationship between private audits and Legislative Audit reviews, with staff explaining that private audit reports for public school districts still come before the committee and that the executive committee determines when Legislative Audit performs an audit. The committee filed the West Memphis report as reviewed and noted that 28 school districts had no findings before adjourning.