Video & Transcript Research : 'audit procedures'
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TX
Texas 89th Regular
Delivery of Government Efficiency Mar 5th, 2025
Delivery of Government Efficiency
Transcript Highlights:
- Conduct audits.
- For contract management and oversight We design our audit procedures to address risks around monitoring
- So in this audit, of this forensic audit...
- So, on our audits that are contracting related, We do perform procedures to try to identify conflicts
- These are more of an agreed-upon procedure style of audit, whereas theirs are more comprehensive.
MN
Transcript Highlights:
- election night post-election procedures election night post-election procedures Etc Etc Etc and<
- Administration training and procedures Administration training and procedures in<00:22:12.039>
includes the rigorous testing procedures includes the rigorous testing procedures that<00:25:11.399 - Representative this is a required audit Representative this is a required audit that<00:47:14.440
- I'm going to set my signature envelopes... procedures that exist right now that uh procedures that exist
CO
Colorado 2026 Regular Session
Colorado House 2026 Legislative Day 119 May 13th, 2026
Colorado House Floor Meeting
Transcript Highlights:
- But this bill is larger than procedure alone.
- So, this is we can get that audit going.
- ,<03:46:01.120>
it know, it just with with the audits, it know, it just with with the audits - <03:46:06.479>
that and their uh security procedures that and their uh security procedures - The state state administrative procedure act governs the administrative procedures by which state agencies
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-STATE AGENCIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-STATE AGENCIES
Transcript Highlights:
- We also have five reports without findings, and these are listed on page one of the audit summary.
- of almost $59,000, could not be physically located for observation and/or properly identified for audit
- , and at War Memorial Stadium, it was discovered at the time of our audit that the change fund had an
- The overage had not been previously discovered because the agency did not have procedures in place that
- It was discovered at the time of our audit that the change fund had an $80 overage.
FL
Florida 2025 Regular Session
December 10, 2025 - 01:00 PM
Transcript Highlights:
- They rover enjoying auditing. Okay.
- As importantly, though, you need procedures around those policies.
- There are things being shuffled around that deals with the policies and procedures.
- The audit program were than they had in the prior year.
- You get a whole lot of phone calls from people saying wasn't audited. Thank you.
WA
Washington 2025-2026 Regular Session
Committee to Hear SAO Performance Audits Jun 3rd, 2026 at 01:00 pm
Transcript Highlights:
- Office Performance Audits.
- Big comments and big questions about the audit or policy, we'll let us... ...about the audit or policy
- , IT Systems Assistant Audit Manager.
- The documented procedure manual does not always tie activities across teams or procedural silos.
- And as a reminder, we meet as a committee of the Joint Legislative Audit Review Committee to hear audits
Summary:
The committee heard a State Auditor’s Office performance audit on OSPI’s school apportionment system, which distributes K-12 funding to districts. Auditors said the system and its underlying 2008-era infrastructure are outdated, unstable, inefficient, and at high risk of errors or failure. They also found weak controls over data input, documentation, oversight, and monitoring, with heavy reliance on a small number of staff and vendor knowledge. In limited testing of three districts, the system calculated 2023–24 funding correctly, but auditors identified small discrepancies between state budget inputs and underlying statutory language and said broader system risks remain unresolved.
JLARC members asked about the scope of the district testing, whether smaller districts face greater risk, the meaning of the funding discrepancies, and whether the system could support a future change to a simpler per-student funding formula. Auditors said the discrepancies were small but could compound into millions statewide, and that the audit did not evaluate broader policy questions or alternative system owners. They recommended OSPI modernize or replace the system and address current control weaknesses while the new platform is developed.
OSPI officials largely agreed that the current platform needs replacement and said a feasibility study completed in 2024 found the system at catastrophic risk of failure. They clarified that the Legislature had approved up to $16 million in the state IT pool for the project, but that funding is released through gated oversight and not all of it had yet been appropriated for the current biennium. OSPI disputed the auditor’s characterization of some rounding and budget-law issues, saying the calculations were consistent with agency rules and legislative inputs, and explained that some manual workarounds are used to handle newer statutory requirements. One member of the public testified in support of modernizing the system and strengthening controls. The committee then adjourned.
NH
New Hampshire 2026 Regular Session
Senate Executive Departments and Administration (01/28/2026)
Executive Departments and Administration
Transcript Highlights:
- <00:12:23.839>
in board and zoning board procedures in board and zoning board procedures in - It was a background check procedure for a commissioner to have design when he's hiring.
- But so it was procedures for doing background checks and who could do them.
- <00:33:32.080>
for It was a background check procedure for It was a background check procedure - :35:01.520>
our <00:35:02.000>practice CEUS audit revealed that our practice CEUS audit
LA
Transcript Highlights:
- cancer treatment; provide relative to health care coverage for certain medically necessary dental procedures
- House Bill 709 by Representative Wright: provides relative to Administrative Procedure Act promulgation
- House Bill 1039 by Representative Desotel provides relative to local sales and use tax audit procedures
- Members, this bill is about fairness, transparency, and accountability in our local sales tax audits.
- And basically what it does is it ensures that the audits are conducted under clear standards and with
Bills:
HR252, HR253, HR254, HR255, HR256, HCR103, HCR104, HR244, HR245, HR246, HR247, HR248, HR249, HR250, HR251, HCR101, HCR102, SCR40, SCR60, SB112, SB131, SB145, SB194, SB268, SB307, SB312, SB319, SB333, SB341, SB346, SB464, SB466, SB488, SB495, SB503, SB507, SB509, HR9, HR196, HCR27, HCR28, HCR50, HCR62, HCR67, HCR71, HCR78, HCR81, SCR20, HB123, HB251, HB625, HB662, HB709, HB769, HB775, HB783, HB895, HB1011, HB1057, HB1155, HB1186, HB1224, HB1245, HB1247, HB1253, HB1254, HB1255, HB1256, SB8, SB10, SB11, SB12, SB13, SB14, SB16, SB17, SB18, SB20, SB21, SB22, SB40, SB48, SB55, SB69, SB75, SB77, SB78, SB85, SB102, SB115, SB133, SB140, SB148, SB151, SB165, SB169, SB170, SB185, SB197, SB200, SB217, SB235, SB278, SB280, SB291, SB300, SB303, SB315, SB324, SB330, SB411, SB416, SB420, SB436, SB438, SB449, SB455, SB456, SB477, SB489, SB521, SB97, SB105, HR171, HCR49, HCR65, HCR72, HR37, HCR64, HR170, HR191, HR206, HR207, HR208, HR217, HCR11, HCR53, HCR60, HCR66, HCR68, SCR19, SCR3, SCR6, SCR18, SCR11, SCR22, SCR2, HCR6, HB64, HB68, HB92, HB130, HB258, HB633, HB801, HB61, HB98, HB102, HB139, HB142, HB170, HB185, HB194, HB199, HB231, HB247, HB294, HB336, HB474, HB661, HB842, HB852, HB66, HB153, HB165, HB326, HB387, HB455, HB513, HB603, HB660, HB719, HB762, HB766, HB802, HB816, HB833, HB940, HB950, HB975, HB1028, HB1039, HB1051, HB1053, HB1080, HB1201, HB1215, HB1228, HB1251, HB1252, SB1, SB23, SB32, SB42, SB43, SB46, SB51, SB110, SB113, SB150, SB154, SB161, SB218, SB220, SB221, SB253, SB289, SB310, SB351, SB399, SB404, SB502, SB26, SB28, SB29, SB30, SB41, SB44, SB64, SB84, SB87, SB93, SB98, SB107, SB118, SB142, SB192, SB195, SB199, SB219, SB222, SB234, SB241, SB255, SB275, SB277, SB292, SB294, SB306, SB314, SB482, HCR32, HB798, HB998, HB1084, HB1223, HB59, HB955, HB1191, HB1234, HB646, HB824, HB341, SB397, SB442, HB901, HB79, HR20, HR74, HB284, HB306, HB366, HB393, HB458, HB577, HB582, HB605, HB614, HB682, HB733, HB752, HB773, HB911, HB926, HB996, HB1035, HB1069, HB1113, HB1140, HB1180, HB1240, SB47, SB82, SB89, SB149, SB382
Keywords:
consumer protection, credit card fees, cash transactions, rounding practices, transparency, low-income, economic impact, residential construction, building codes, inspection practices, housing costs, task force, HR254, House Resolution 254, Ty Hebert, Acadiana Legislative Delegation, Louisiana State University, LSU, graduation, commendation
Summary:
The House met with a quorum, opened with prayer and the pledge, adopted the journal, and received a large number of Senate messages, committee reports, and bill referrals. Members also introduced several resolutions and recognized guests, including students from Allen Parish, federal appointees Brandon Beach and Paul Hollis, and other visitors. The chamber then moved through a lengthy agenda of House and Senate measures, with many bills and resolutions reported favorably, amended, or referred to committee.
Among the notable floor actions, the House adopted H.R. 32 urging the Port of New Orleans to obtain backup motors for the St. Claude Avenue Bridge. It also passed bills on a wide range of topics, including local court and ordinance procedures for Alexandria, prohibiting reporting criminal fines and fees to credit bureaus, veterans’ lottery benefits, police chief residency in Tickfaw, fire marshal plan review authority, expanding the definition of first responder to include public works employees, NIL protections for student athletes, salary increases and additional positions for assistant district attorneys, limiting OMV debt referrals for unpaid reinstatement fees, watershed restoration and flood control funding, a sexual assault survivor task force, elderly consumer protection education, recreation of the Public Service Commission, Medicaid reimbursement for non-emergency medical transportation, local sales tax audit procedures, alcoholic beverage definitions for salons and similar businesses, transfer of removed monuments to state park property, hearing aid dealer regulation updates, a permit fee for small in-state distillers, expanded city court jurisdiction in Avoyelles Parish, and a narrowed version of the Alexandria administrative adjudication bill.
Several measures were amended on the floor before passage, including the Alexandria ordinance bill, the sales tax audit bill, the alcohol/beverage bill, and the monument transfer bill. The House also temporarily returned some bills to the calendar for later consideration. Most measures passed overwhelmingly, though House Bill 153 on criminal court debt reporting passed with 67 yeas and 18 nays, House Bill 660 on assistant district attorney salaries passed 94-1, House Bill 719 on additional ADA positions passed 95-0, House Bill 883 on the sexual assault task force passed 86-2, House Bill 1028 on non-emergency medical transportation passed 81-15, and House Bill 1215 on monuments passed 78-14.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-STATE AGENCIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-STATE AGENCIES
Transcript Highlights:
- We also have five reports without findings, and these are listed on page one of the audit summary.
- of almost $59,000, could not be physically located for observation and/or properly identified for audit
- , and at War Memorial Stadium, it was discovered at the time of our audit that the change fund had an
- It was discovered at the time of our audit that the change fund had an $80 overage.
- This letter is issued to inform the Legislative Joint Auditing Committee that for the 2025 reporting
Summary:
The committee met with prayer and approved the January minutes, then heard a series of Arkansas Legislative Audit reports. Reports with findings were presented for the Department of Human Services, Department of Parks, Heritage, and Tourism, Department of Corrections, and Department of Veterans Affairs, along with a special report on law enforcement racial profiling policy compliance. Several reports without findings were also filed without objection.
For DHS, auditors reported apparent thefts involving false benefit claims in disaster nutrition assistance and Medicaid, a nearly $610,000 altered warrant cashed by a California auto body shop, and multiple asset-control issues, including missing equipment, inventory discrepancies, and improper sales tax paid on exempt vehicle purchases. Members questioned DHS about the warrant fraud and whether other agencies or California officials had been notified. For Parks, Heritage, and Tourism, auditors cited missing museum receipts and problems with change funds at Daisy State Park and War Memorial Stadium; department officials said they are considering cashless payment options and provided an update on the museum loss investigation.
For Corrections, auditors reported unauthorized personal fuel-card purchases totaling about $4,500 and a delayed disaster recovery test for critical IT systems. Department officials said staffing has been increased for fuel-card oversight and that a full production disaster recovery test is scheduled soon. For Veterans Affairs, auditors found improper pay for employees who were not working, duplicate vendor payment, and numerous overtime approvals that were not properly authorized; the department said it has tightened overtime approval procedures. The special report said only 203 of 383 law enforcement agencies had responded regarding racial profiling policies, and the Attorney General had notified the remaining agencies that they were not in compliance. The committee requested a list of nonresponding agencies and adjourned, with the next meeting scheduled for March 12.
WY
Wyoming 2026 Regular Session
Senate Floor Session-Day 13, February 24, 2026-PM
Wyoming Senate Floor Meeting
Transcript Highlights:
- House Bill 85, Postelection Audit Procedures, an act relating to elections, engrossed, sponsored
- Procedures.
- procedures and the results of the audit.
- <00:42:13.200>
procedures <00:42:13.680>and <00:42:13.920>the observe the audit - procedures and the observe the audit procedures and the results<00:42:14.400>
of <00:42:14.640
TX
Transcript Highlights:
- our agency is charged with keeping the state's financial books in order, collecting, processing, auditing
- slides five and six, we request additional funds to restructure the salary rates for the agency's audit
- Speaker: Yes, that and continuing to manage our audits of those certified vendors to ensure they stay
- Remind me what the audit issues were?
- The majority of them have already been put in place, which includes clear processes, procedures, and
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-02-04 (4:00PM Session)
Florida House Floor Meeting
Transcript Highlights:
- Dental procedures are not just in the mouth.
- Dental procedures are not just in the mouth.
- Watch the procedures. Talk to the patients and the volunteers.
- for their yearly or annual audit?
- Thanks for that brief thorough description. for the audit that is For the audit that is due annually,
Summary:
The House convened with prayer, a moment of silence for former Washington County administrator Alan Massey, the Pledge of Allegiance, and several gallery recognitions. The chamber adopted the special order report and then took up a series of bills on the special order calendar. Early measures included CS/HB 967 on electronic payments to local governments, which passed 110-0, and HB 127 requiring cursive writing instruction in grades 2-5, which passed 111-0 after members spoke about literacy, signatures, and heritage. CS/HB 453 on high school diploma requirements passed 111-0 and would allow certain students to use Special Olympics participation for PE credit and marching band for PE and arts credit. The House also passed CS/HB 237 on use of professional nursing titles, which requires APRNs using the title doctor to clarify they are APRNs, by 111-0.
The chamber then debated HJR 583, a proposed constitutional amendment on religious expression in public schools. Supporters said it would codify existing statutory protections for student and school personnel religious expression and let voters decide; opponents argued it was unnecessary, could create confusion, and risked constitutional problems involving school-sponsored prayer and the separation of church and state. After structured debate, the resolution passed 93-17. The House next passed CS/HB 363 on dental therapy, which creates a licensed mid-level dental provider and drew sharp debate over access to care versus patient safety; it passed 80-29. HB 375 on autonomous practice by certified registered nurse anesthetists passed 78-28, and HB 301 on psychiatric mental health APRN autonomous practice passed 88-18.
Later, the House passed HB 863 on arbitration for Citizens Property Insurance disputes, giving policyholders a choice between arbitration and court, by 105-3, and HB 1399 on property insurance affiliates, which increases oversight of insurer-affiliate transactions, by 160-3. Members also heard and advanced a local claims bill, HB 6517, for relief of Eribeito and Sanchez Mayan against the City of St. Petersburg, describing severe injuries allegedly caused during an arrest and transport; the bill was rolled over for third reading at the end of the transcript. Throughout the day, members also paused for multiple recognitions of visiting students, local officials, professional groups, and community organizations.
TX
Texas 89th Regular
Appropriations - S/C on Articles VI, VII, & VIII Feb 25th, 2025
Appropriations - S/C on Articles VI, VII, & VIII
Transcript Highlights:
- That was a product we got deemed by the SAO in an audit that we were not doing that.
- The agency recently went through a statutorily required state auditor's office audit, and that audit
- from those procedures. If the question is did we engage in rulemaking, we did not.
- Determining that certain procedures should be prohibited practices in the state.
- I may testify as an expert and in a case on our policies and procedures as well.
NH
New Hampshire 2026 Regular Session
Joint Legislative Performance Audit Oversight Committee (04/10/2026)
Transcript Highlights:
- audit supervisor.
- . audit. audit.
- >
LBA <00:54:31.280>audit audit manager with the LBA audit audit manager with the LBA audit - We would not expect to report on any audit. audit.
- >
and <00:58:23.280>audit Audit closeout will follow and audit Audit closeout will follow
Summary:
The committee first approved the minutes from the March 6, 2026 meeting and then received updates from the Legislative Budget Assistant audit staff on several ongoing audits. Christine Young reported that the special education audit was in report-writing stage with 39 of 80 observations completed and a draft expected in the second quarter, the education freedom accounts audit had 27 of 42 observations completed with a draft also expected in the second quarter, and the Doorway program audit had a draft report with 15 observations sent to DHHS on March 30, with responses due April 24 and presentation expected at the May fiscal committee meeting. Members asked about the size of the special education report, and staff estimated it would be over 800 pages and roughly three pounds.
The committee then reviewed prior audit responsiveness from the Human Rights Commission. The commission reported that 22 observations had been completed, with remaining issues focused on timely case processing, a formal risk assessment, and a performance measurement system. Officials said staffing shortages were improving, a risk assessment manual had been drafted, a scorecard system was nearly complete, and the commission’s rules were moving through the public hearing process. Members asked about the timeline, and the commission said case processing was averaging 20 to 22 months and that the remaining items were expected to be resolved over time.
Police Standards and Training also reported progress on prior audit items. The director corrected one status designation and said the job task analysis for curriculum development was substantially resolved, with findings and recommendations being prepared for the council. He said work on fitness testing was on hold pending legislative action, the performance measurement and strategic planning item remained a priority, and the council was focusing first on updating administrative rules. He also said the corrections advisory committee likely needed a statutory amendment to better reflect members with practical corrections experience. In response to questions, he said the council does not certify county correctional officers but reviews county curriculum annually, and he said the agency would be open to discussing consolidation or a pathway for county officers to become state-certified.
The Department of Corrections then updated the committee on parole board-related audit items, saying 11 of 13 DOC-related findings were resolved. The remaining issues involved implementing a structured decision-making process for the parole board and improving data collection for recidivism tracking; the board had applied to the National Institute of Corrections for training, and manual data collection was underway. DOC also said it had created a HIPAA-compliant release form to share substance use disorder treatment information with the parole board. Finally, OPLC reported on the mental health workforce audit, saying six findings were fully resolved and six substantially resolved, with most remaining items tied to rulemaking and application processing. The office expects to complete its backend system migration and improve timeliness metrics by the end of the year, and it recently launched a jurisprudence exam for the mental health board.
Under potential audit topics, staff said two items remained suspended because of litigation, and the committee discussed whether to keep DHHS contract management on the list. Representative [name unclear] proposed adding two new education freedom account audit topics: verification of residency and eligibility, and a record of educational attainment while preserving student privacy. Members supported adding them, but staff warned the expanded scope could delay the report and would require coordination with the Department of Education and approval by the Fiscal Committee. The chair said staff would work with the commissioner and LBA to draft the revised scope for further committee action.
MN
Transcript Highlights:
- But had MDE reviewed the audit documentation, which it had the authority to do, it would have likely
- not be considered an audit.
- This audit is complete. We have released the report.
- This audit is complete. We have released the report.
- make sure that we're you know auditing make sure that we're you know auditing to<01:17:38.199>
Summary:
The Education Policy Committee met to hear a delayed presentation from the Office of the Legislative Auditor on MDE’s oversight of Feeding Our Future, a report released in June 2024. The chair framed the hearing as an oversight review of how the Minnesota Department of Education handled the nonprofit’s participation in the Child and Adult Care Food Program and the Summer Food Service Program, emphasizing that the hearing was not about criminal charges against agency staff. Legislative Auditor Judy Randall and Director of Special Reviews Katherine Tyson explained that their review focused on state oversight, not the underlying federal fraud case, which involved an alleged $250 million scheme and ongoing criminal proceedings.
The auditors concluded that MDE’s oversight was inadequate and created opportunities for fraud. They said MDE failed to act on warning signs before the pandemic, did not effectively use its authority to hold Feeding Our Future accountable, and was ill prepared to respond to problems. Examples included approving applications despite concerns about internal controls and staffing, failing to follow up on earlier review findings, not adequately investigating at least 30 complaints, and in one case referring a complaint back to Feeding Our Future for resolution rather than conducting an independent investigation. They also said MDE deferred serious deficiencies without enough evidence that problems had been fully corrected and approved meal claims despite records showing major inconsistencies.
Tyson said MDE had made progress on all eight recommendations in the report, though one recommendation to the legislature had not yet been addressed because the session had not convened since the report’s release. The auditors recommended that the legislature establish clearer statutory criteria or give MDE rulemaking authority for sponsor applications, and that MDE strengthen verification of sponsor information, focus more on high-risk sponsors, improve complaint procedures, and emphasize program integrity if waivers reduce oversight in the future. In response to member questions, the auditors said MDE’s reported progress was partial in some areas and that further review would be needed to fully confirm implementation. No votes or formal committee actions were taken during the hearing.
NH
New Hampshire 2025 Regular Session
House Finance Division III (01/28/2025)
Transcript Highlights:
- includes anywhere between five and 10 of our programs could be audited in a single year.
- Could be audited in a single year, anything that includes major federal funding.
- So the single audit and all of the other individual federal audits, we will sit with the program area
- We can do audits.
- <03:39:29.439>
or audits those might be desk audits or audits those might be desk audits or
Summary:
Finance Division 3 met for a work session on House Bill 519, which concerns funding for Waypoint. The chair noted general support for the organization but said the bill would likely need to be suspended and folded into the budget process because the committee did not yet know available revenues or what amount, if any, could be committed. Kya Fox, director of the Division for Behavioral Health, testified that the department supports the bill and the program, explaining that it had been funded with other available funds, including $100,000 for 2024 and $400,000 for 2025, under a contract running through June 30 of this year. She said the shelter serves a unique population of young adults and is part of the department’s children’s system of care and Mission Zero efforts to reduce barriers to psychiatric discharge and emergency department use.
Members questioned Fox and Waypoint representatives about the budget placement of the request, the difference between the efficiency budget and prioritized needs, and whether state budget documents would show any internal Waypoint revenues. Fox said the request appears as a general fund item and that the state would not see Waypoint’s internal financial operations in the budget. A legislative member explained that prioritized needs are critical services already in place but not necessarily included in the efficiency budget, and another member said the distinction is not strictly applied. The committee also raised a separate question about how DHHS would handle any future state or federal restrictions on DEI practices; Fox said that was a question for department leadership and legal staff, but that the department follows state law and contract requirements.
Waypoint CEO Bor Alvare and Director Mandy Lancaster then described the shelter and related services. They said the shelter serves ages 18 to 24, is a 14-bed open-room facility with half walls, and is staffed overnight by two full-time workers. They said admission is first come, first served, with some vulnerability factors considered, and that they do not discriminate by race, gender, or sexual orientation. They reported no known incidents of sexual violence, though some youth are turned away each night because the shelter is full. They also explained that Waypoint provides broader services beyond the shelter, including outreach, drop-in centers, housing support, rental assistance, and family mediation, and said they serve about 400 youth and young adults in Manchester alone. The discussion ended with questions about whether lowering the upper age limit would affect the program; Waypoint said most residents are already in the 18-to-23 range, but that housing shortages make the current age span important for helping young adults avoid chronic homelessness.
OK
Oklahoma 2026 Regular Session
House of Representatives Second Regular Session of the 60th Legislature Day 19 Mar 4th, 2026 at 01:30 pm
Oklahoma House Floor Meeting
Bills:
HB4358, HB2398, HB3557, HB3129, HB3312, HB2210, HB1937, HB3021, HB4246, HB4230, HB3617, HB3657, HB2976, HB3391, HB4459, HB4128, HB3989, HB2989, HB4060, HB3145, HB2992, HB3464, HB3552, HB2984, HB4124, HB3934, HB3448, HB3131, HB4200, HB4201, HB3011, HB1912, HB3380, HB3881, HB3538, HB3851, HB3907, HB4430, HB4431, HB4457, HB2947, HB2951, HB2980, HB3082, HB3519, HB3644, HB3882, HB3661, HB3996, HB4335
Keywords:
screen time, education, public schools, child development, digital learning, youth health, academic performance, credential of value, workforce development, labor market, government reporting, Oklahoma Agricultural Extension, local funding, financial institutions, county extension services, state funds, free expression, colleges, security fees, public forums
ND
North Dakota 2025-2026 Regular Session
House Appropriations Apr 3rd, 2025 at 08:30 am
Appropriations
Transcript Highlights:
- audit or a— I can't imagine they have not had a financial audit.
- When was the last time a financial audit and that performance audit was done?
- audit or a, I can't imagine they have not had a financial audit.
- When was the last time a financial audit and that performance audit was done?
- to receive the audit report, but I'm not sure. ...more appropriate to come to the Legislative Audit
Summary:
The committee first heard Senate Bill 2271, which would formally place adult residential facilities in code and rebase their Medicaid reimbursement rates. Sponsor Chairman Ruby and HHS staff explained that these facilities, often serving people with dementia or acquired brain injury, are reimbursed at a much lower rate than skilled nursing care and help reduce bottlenecks in higher-level facilities. Members questioned how the program differs from basic care and nursing facility memory care, and the bill was referred to the HR section for deeper review before possible action on Monday.
The committee then took up Senate Bill 2396, as amended, which would authorize an independent third-party performance audit of the Department of Commerce and the North Dakota Development Fund, with findings shared with the state auditor. Sponsors said the proposal was prompted by concerns raised in testimony and that a private audit could begin faster than a state audit. The committee adopted an amendment adding an emergency clause and directing the report to the Legislative Audit and Fiscal Review Committee, then passed the bill 20-0 with 3 absent.
Next, Representative Clemine presented Senate Bills 2226, 2036, and 2037. SB 2226 would presume an incarcerated person indigent at initial appearance so counsel can be provided at that critical stage; the commission said the appropriation would fund contract attorney hours, and the bill was sent to HR for further review. SB 2036 would create procedures for determining juvenile fitness to proceed in delinquency cases, with a $500,000 appropriation for mental health evaluations, and SB 2037 would begin a juvenile criminal code framework and include a $300,000 appropriation for fitness-to-proceed evaluations; both were also referred to HR, with some concern raised about staffing and overlapping functions.
After a short break, the committee heard education-related appropriations bills. SB 2234 would replace expired ESSER funding for Choice Ready grants, but members noted the program was not included in the K-12 budget and sent it to E&E for comparison with existing appropriations. SB 2286, a University of North Dakota request for a new nursing school facility, drew extensive discussion about the age and condition of the current building and the size and scope of the project; the committee ultimately adopted a do-not-pass motion 22-0. SB 2213, the “science of mathematics” bill modeled on the science of reading initiative, would fund math professional development and implementation; it was also referred to E&E for further review. The committee then briefly passed the Racing Commission budget, SB 2023, and began discussion of the Trust Lands budget, SB 2013, including a proposed retention increase for investment-related positions.
KY
Kentucky 2025 Regular Session
House Standing Committee BR Sub. on Justice, Public Safety, & Judiciary (3-4-25)
Transcript Highlights:
- The current Family Court Rule of Practice and Procedure 37 requires attorneys to undergo the initial
- We talked about procedural law, how to handle dependency, neglect, and abuse cases from beginning to
- law how to handle the procedural law how to handle the dependency<00:28:42.360>
neglecting <00 - The form undergoes a pre-audit to ensure all fields, signatures, and stamps are provided.
- Any form not meeting the pre-audit requirements will be returned to the attorney for corrections.
Summary:
The subcommittee met to discuss the guardian ad litem system, including appointment qualifications, training, payment, and whether any changes are needed. Roll was called, the February 25, 2025 minutes were approved, and the chair emphasized that the meeting was informational only and no vote would be taken. Representatives from the Court of Justice, including Chief Justice Deborah Henry Lambert and several family and district judges, testified about how the system has evolved since concerns raised in 2019 about overappointment and fees.
Court witnesses said the judiciary responded to earlier concerns by requiring open appointment lists of trained and qualified attorneys, improving training, and increasing oversight of fee orders. They reported that statewide GAL fees have fallen from a little over $14 million in 2019 to about $12 million, even as caseloads have grown, and said the average payment works out to about $650 per case, with the statutory cap for trial-level GAL fees still set at $500 since 1986. They argued that the current local appointment model works well, especially in rural areas, and warned that moving to a DPA-style regional model would create serious scheduling and conflict problems because of overlapping dockets and related criminal cases.
Judges from rural districts described shortages of available attorneys, high burnout, travel burdens, and the difficulty of finding enough counsel in smaller counties. They also said the Court of Justice cannot seek certain federal Title IV-E reimbursements, but urged the legislature to encourage the Finance and Administration Cabinet and the Cabinet for Health and Family Services to pursue that funding through an MOU. One judge noted that some appointed attorneys are effectively underpaid relative to private rates and that better compensation would help attract and retain lawyers.
The discussion also covered training standards adopted after the 2019 audit. Witnesses said Rule 37 now requires initial training and four hours of multidisciplinary continuing training every two years, with topics including child development, trauma-informed care, substance use, child welfare, forensics, ethics, and communication with clients. They said the Court of Justice has offered in-person regional trainings and remote options, and that the goal is to keep qualified attorneys on the appointment lists while improving representation for children and parents in dependency, neglect, abuse, and termination-of-parental-rights cases.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-STATE AGENCIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-STATE AGENCIES
Transcript Highlights:
- We also have five reports without findings, and these are listed on page one of the audit summary.
- of almost $59,000, could not be physically located for observation and/or properly identified for audit
- State Park, the $100 in camping drawer funds could not be located by park staff at the time of our audit
- , and at one more stadium, it was discovered at the time of our audit that the change fund had an $80
- It was discovered at the time of our audit that the change fund had an $80 overage.
Summary:
The committee opened with prayer and approved the January minutes, then heard a series of audit reports with findings. The Department of Human Services report described theft and fraud involving false benefit claims, including about $8,000 in Disaster Supplemental Nutrition Assistance Program benefits, about $5,800 in Medicaid benefits, and an altered state warrant for nearly $610,000 that was cashed by an auto body shop in California; it also noted asset-control problems and an error in sales tax paid on exempt vehicle purchases. Members asked whether the fraudulent business had been flagged or notified to other agencies, and DHS said the matter had been referred to law enforcement but no broader notification to California officials was known. The Department of Parks, Heritage, and Tourism report cited missing museum receipts of nearly $3,500 and issues with change funds at Daisy State Park and War Memorial Stadium, including a missing $100 drawer fund and an $80 overage; officials said they were considering cashless operations at War Memorial Stadium and provided an update that the museum theft investigation was still ongoing, with misdemeanor time limits expired but felony investigation still possible. The Department of Corrections report found unauthorized fuel-card purchases totaling about $4,500 and a delayed disaster-recovery test for offender management software; Corrections said staffing had been increased for fuel-card oversight and that a full production disaster-recovery test was now scheduled after DIS upgrades were completed. The Department of Veterans Affairs report found four Fayetteville Veterans Home employees were paid for hours not worked, with additional unapproved overtime totaling more than $6,600, a duplicate vendor payment of nearly $1,000 that was refunded, and many overtime instances lacking proper approval; the department said it had tightened overtime approval policies statewide.
The committee also received a special report on law enforcement agencies’ compliance with Arkansas’s racial profiling policy requirement. Legislative Audit said it had received responses from 203 of 383 agencies and forwarded updated policies to the Attorney General, while identifying 180 agencies that had not responded and were deemed out of compliance. Members asked what happens if agencies still fail to respond and requested a list of nonresponding agencies; staff said their role is limited to collecting and forwarding policies, and the committee agreed to receive the list. All reports were filed or reviewed without objection, and the meeting adjourned after announcing the next meeting date and a possible room change due to building work.