Transcript Highlights:

• Legislative Audit issued two reports for the audit of the state's financial statements.
• The Single Audit Act requires that the audit of the state...
• The Single Audit Act requires that the audit of the state be conducted to meet five objectives.
• The audit for your 2020...
• We didn't know if a complete audit would, whenever we requested this, we requested an actual audit.

Keywords: 1204, all

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted the March 2026 minutes, then approved reports from the executive committee and the standing committees on counties and municipalities, educational institutions, and state agencies. The counties and municipalities report noted progress on delinquent private water and sewer audits, compliance improvements by Denning and Gum Springs, and a 60-day compliance window for Omer and Fargo; several reports were deferred, while others were referred to prosecutors, the Attorney General, or the Government Bonding Board. The educational institutions committee filed 103 audit reports, including findings for several school districts, and one Booneville School District finding was referred to law enforcement. The state agencies committee filed 13 reports and deferred one Department of Health report to August. The committee then reviewed the State of Arkansas annual comprehensive financial report and single audit for fiscal year 2025. Legislative Audit reported clean opinions on the state’s financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology over threat monitoring and unauthorized access, and problems at the Division of Workforce Services with changes to year-end accounting estimates and documentation for unemployment-related receivables and payables. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; auditors reported 33 findings, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Findings included improper advance draws and reporting issues in Summer EBT, documentation problems in broadband projects, and reporting/reconciliation issues in child care funding. Members questioned agency officials from DHS, the Office of State Technology, the Department of Finance and Administration, the Department of Education, and Workforce Services about the findings and corrective actions. DHS said the Summer EBT issue involved drawing funds in advance and that procedures had been changed for the 2026 cycle; it also explained several repeat findings as timing or provider-enrollment issues. OST officials said they were expanding logging, endpoint detection, and enterprise monitoring, and described cybersecurity as a moving target requiring more investment and training. DFA and Workers’ Compensation officials discussed the workers’ comp fund’s actuarial position and said it should be monitored but did not require immediate action. Education officials said the child care reconciliation problems stemmed from a former employee’s failure to reconcile reports, that staffing and checks had been strengthened, and that the federal funding cut affecting child care was a separate issue. The committee voted to hold the two major state financial reports over until the August meeting, with members asked to submit specific questions in advance, and then received a special report on the Hot Spring County Solid Waste Authority review.

Transcript Highlights:

• Welcome to the Joint Legislative Audit and Review Committee I-900 performance audits by the State Auditor's
• It is a reminder that the Joint Legislative Audit and Review Committee hears the independent audits by
• For those audits, we have completed 83 critical infrastructure and nine ransomware resiliency audits.
• and 39 critical infrastructure audits, for a total of 52 local audits.
• Starting with the local cybersecurity audit report audits, we completed seven local government audits

Summary: The Joint Legislative Audit and Review Committee held a public hearing on the State Auditor’s Office cybersecurity performance audits for fiscal year 2025, covering both state agencies and local governments. SAO staff explained that the audits are conducted independently under Initiative 900 and are kept confidential at the entity level, with detailed findings shared directly with the audited organizations. They reported that state agency audits found nearly one-third of assessed safeguards fully implemented on all systems and 227 vulnerabilities across seven agencies, including three critical and 21 high-severity issues. For seven local government cybersecurity audits, nearly a quarter of safeguards were fully implemented on all systems, and auditors identified nearly 300 vulnerabilities, including nine critical and 47 high-severity issues. SAO also summarized its ransomware resiliency audits and critical infrastructure audits for local governments. In six ransomware audits, a little over 35% of assessed safeguards were not in place, while about 60% were at least partially in place. In 39 critical infrastructure audits, focused largely on water and sewer providers, auditors found over 260 vulnerabilities and said more than 10% were critical or high. Staff highlighted that these audits have led to improvements, including one vendor making security changes after SAO testing that were later echoed in a federal advisory. They also described related services such as cybersecurity checkups, policy guidance, and other cyber-related work by the office. Washington Technology Solutions’ state chief information security officer, Ralph Johnson, praised the audits and said they help protect essential public services. He cited a sharp national rise in ransomware incidents against governments and said Washington has used more than $11 million in federal and state cybersecurity grant funds for over 200 projects. In response to questions from Representative Scott, SAO and WOTEC discussed options for addressing urgent vulnerabilities, including compensating controls, grant funding, and low-cost mitigation steps. The committee also discussed how Washington’s program compares nationally, with Johnson saying Initiative 900 is unusually comprehensive and that local governments often seek audits voluntarily. No votes were taken, and the hearing adjourned after public testimony was offered but none was given.

Transcript Highlights:

• How much more change do we need to do to become that more efficient? I don't know.
• This would be way more efficient because we wouldn't have to deal with...
• But let's try to make this more efficient for everybody across the state.
• We are auditing until... We are auditing until March. There's a lot of audits that we do.
• And you guys continue your auditing process, and that doesn't change that.

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:

• Looking through all of our audits, we only needed six.
• Um, with having the resources, our audits have increased by about 300 years of auditing per year.
• That's where all the other state audit...
• That's where all the other state audit agencies come in and look at how we do our audits and then evaluate
• If a reporter calls me to comment on the audit, I will not... Audit, I will not.

Keywords: 924, joint, all

Transcript Highlights:

• and efficiently as possible we<00:02:17.720> provide<00:02:18.000> for<00:02:18.239>
• As you can see on the slide, MMB has also taken actions to make sure we're operating efficiently and
• <00:09:48.839> uh<00:09:49.000> that<00:09:49.120> was response to an OA audit
• uh that was response to an OA audit uh that was released<00:09:50.160> uh<00:09:50.800> last
• It creates efficiencies.

Keywords: 1187, senate, all

Transcript Highlights:

• Uh, basically, when there's been a huge increase in the budget, we've noticed, you know, through audits
• And I don't think we'll have as much that'll show up on the audit reports if we have the engagement of
• through budget uh We've noticed you know through budget uh We've noticed you know through Audits
• and other things of Audits and other things of where<00:08:43.279> um<00:08:44.279> there's
• as much that'll show up on the audit as much that'll show up on the audit reports<00:10:53.959><

Keywords: 919, house, all

Summary: The committee took up House File 289, authored by Representative Quam, and adopted a technical A1 amendment before moving the bill forward. Quam explained that the bill is intended to create a mechanism for frontline state employees, faculty, and management to identify waste, inefficiency, and possible savings in agency budgets, with a portion of any savings going back to the state budget and the remainder placed in a special fund for mission-related spending decided by a joint committee. He said the idea grew out of earlier faculty union discussions and that the bill had previously passed with bipartisan support, though it was underused when first enacted. Members generally praised the goal of empowering employees and improving efficiency, but several raised concerns about the bill’s practical operation and low historical use. Representative Jones asked why uptake had been limited and whether current conditions would improve participation; Quam responded that larger budgets and more employee engagement could make the program more useful now. Representative Freiberg and Representative Bonner both supported the concept but questioned whether employees would understand budget constraints and whether the structure might discourage managers from saving money intentionally. Quam argued that employee input would improve decisions, morale, and credibility, and could help justify needed investments. Representative Koznick asked how the bill interacted with the Odyssey Fund, and staff clarified that the two are separate accounts and do not directly affect each other. Representative Koznick also objected to comments he viewed as attacking the administration, and the chair reminded members not to impute motives. Representative Kosnik/Quam indicated openness to future improvements, but Representative Bonner said she was not ready to support the bill in its current form because of concerns about the approval process through MMB and the Legislative Audit Commission. Despite those reservations, the committee ultimately voted to send House File 289, as amended, to the General Register.

Transcript Highlights:

• That's under, I believe, Section 4 of the GAO's auditing report.
• Section 4 of the GAO's auditing report.
• So are you talking about generally accepted government auditing standards, or Yellow Book?
• And so we do want to make sure that it's done in the most efficient and effective way possible.
• However, it's an audit term, and it is related to internal control deficiencies.

Summary: The committee first heard a DMV budget presentation on the state-to-state verification system required for Real ID compliance and the Digital Experience Platform (DXP) modernization project. DMV officials said the state-to-state system is a pointer-based exchange used when a person applies for a license in another state, with only limited identifying data shared initially and the full driver history sent only after a qualified request. Members raised concerns about privacy, possible misuse by other states or federal actors, notification to Californians, hacking, and whether California could detect or stop abusive access. DMV said it can monitor requests, see patterns of access, work with AAMVA and legal counsel, and seek to block or challenge misuse; LAO said California is in a difficult position and should consider guardrails rather than opt out. On DXP, DMV said the project is on its revised schedule and budget, occupational licensing is complete, vehicle registration is expected by the end of calendar year 2026, and the full system should be finished by fiscal year 2028-29, with phased rollout and reappropriated funding to keep costs controlled. The committee then heard from the California High-Speed Rail Office of Inspector General on a trailer bill and AB 1608. The Inspector General said current law does not clearly authorize public reports or establish a framework for retaining and disclosing work papers, and the proposed trailer bill would create that framework while also adding authority to hire needed classifications and purchase goods and services. He also said the office needs a clearer statutory definition of “proposed agreements” and notice when the High-Speed Rail Authority is reviewing them, so the office can review contracts and related agreements effectively. LAO raised no concerns with the trailer bill language, and Finance said any amendments would come in the May revision. Members debated the scope of confidentiality in the Inspector General proposal, especially whether reports could be held confidential when they identify weaknesses in fraud controls, security, or other vulnerabilities. The Inspector General said confidentiality would be temporary, tied to articulating the risk, reassessing it every 120 days, and releasing the report once the risk is no longer substantial; he also said the office had already published reports at its discretion and had found at least one procurement violation involving an amendment that added services not in the original contract. Several members pressed for stronger transparency and suggested time limits or broader disclosure, while others argued the bill would improve oversight and make the Inspector General’s authority clearer. No votes were taken during the discussion, and the item was left for further work on the trailer bill and AB 1608 language.

Transcript Highlights:

• The second item is the status of ongoing audits. I'll invite the audit staff forward.
• Young, director of audits for the LBA. Young, director of audits for the LBA.
• program audit. program audit.
• outside audits outside audits occasionally. occasionally. occasionally.
• large scope audit.

Keywords: 928, house, all

Summary: The Legislative Performance Audit and Oversight Committee met to accept prior minutes and receive updates on ongoing audits. Audit staff reported progress on three education-related reviews: special education (34 of 71 observations completed, draft expected in the second quarter and final in the summer), education freedom accounts (22 of 41 observations completed, draft expected in the second quarter and final in the summer), and the doorway program (5 of 13 observations completed, draft expected by the end of February and final by April or May). No committee questions were raised on the audit status update. The committee then discussed possible future oversight topics, beginning with SNAP and concerns about fraud and work requirements. Members suggested inviting DHS officials and contract administrators to explain program operations and compliance, and also discussed whether the Department of Justice Medicaid fraud unit or other experienced officials could provide useful context. Members noted New Hampshire’s existing oversight layers, including the Executive Council and the joint HHS oversight committee, while also expressing interest in hearing more directly from department staff about staffing and contract management capacity. A substantial portion of the meeting focused on whether to pursue an audit of special education at the local school level. Members debated whether to wait for the ongoing statewide special education review and a legislative study commission report, or to begin scoping a local audit now so work could start sooner. Supporters argued that local-level spending, identification rates, and effectiveness vary widely by district and that an audit should examine both costs and outcomes; others cautioned that the scope would need to be manageable given limited audit staff and that the statewide report may help narrow the focus. The committee also briefly discussed a potential audit of the Bureau of Elderly and Adult Services, but no decision was made on that item.

Transcript Highlights:

• robust uh compliance and auditing robust uh compliance and auditing system<00:53:45.960> that
• audited financial report any independent audited financial report or<01:10:57.120> anything<01
• There was a revision made to what's called audit scope, so it was called limiting the audit scope, and
• LBA will in fact conduct an audit LBA will in fact conduct an audit conduct<01:26:46.360> an<
• Question: So this is an audit by yourselves of yourselves? It's just a report, not an audit.

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.

Transcript Highlights:

• It ensures operational efficiency as well as program integrity through the more than 10.5 million asset
• They're very efficient, and it prevents waste, actually.
• We spent years trying to increase the efficiency and the work of the Office of Minority Health and Health
• H.B. 633 required a programmatic and financial audit of the managing entities.
• H.B. 633 required a programmatic and financial audit of the managing entities.

Summary: The Appropriations Committee on Health and Human Services heard a presentation on the governor’s proposed fiscal year 2026-27 budget for the health and human services silo, which totals $48.5 billion. Agency leaders outlined major requests for AHCA, APD, DCF, DOEA, DOH, and the Department of Veterans’ Affairs, including behavioral health redesign, Medicaid rate changes, developmental disability services, child welfare and opioid programs, senior services, cancer research, public health initiatives, and veterans’ facility and technology needs. The committee also received an overview of the overall state budget, which was described as $117.4 billion, up 1.1% from the current year. AHCA’s presentation focused on $71.6 million for a Medicaid behavioral health redesign, including funding for residential treatment, a serious mental illness waiver, and higher inpatient psychiatric rates for youth, plus $7.1 million to raise private duty nursing reimbursement in fee-for-service Medicaid, $2.5 million for the background screening clearinghouse, and $124.4 million for the Health Care Connection System (FX). APD requested funding to continue moving people off the pre-enrollment list and to support developmental disability centers, a new forensic facility, an electronic health record system, and higher operating costs. DCF highlighted $81.9 million for eligibility and system integrity, $187.5 million for opioid prevention and treatment, $35.5 million for community-based care lead agencies, and $72.7 million to expand behavioral health bed capacity, including 474 new beds at state hospitals. DOEA sought additional funding for Alzheimer’s services, home care, and community care for the elderly. DOH emphasized $278 million for cancer research and innovation, $5 million for food and product safety testing, $5 million for the Florida FIRST blood-on-ambulance initiative, and $5.7 million for a public lab feasibility study. Veterans Affairs requested funds for facility improvements, cybersecurity, and medication management equipment. Members asked detailed questions about several items, especially the proposed changes to the AIDS Drug Assistance Program (ADAP), which would reduce eligibility and the number of people served. Senators and public witnesses criticized the lack of transparency and urged the department to pause the changes and work with stakeholders; the Surgeon General said the issue was driven by funding constraints and federal changes, not a legal barrier, and that the agency was exploring alternatives. Questions also addressed the Office of Minority Health and Health Equity, the Kids Care/CHIP expansion implementation, the cancer research funding structure, and the timeline and cost of the FX system. Public testimony focused heavily on ADAP, with speakers warning that thousands could lose medication access and calling for community involvement and a review of the program’s finances. The committee adjourned after the presentations and questions, with no votes taken on the budget items during this meeting.

Transcript Highlights:

• It's just much more efficient. We'll have to exhaust. That was much Tandy's point.
• Let's move our inventory out to our base camps to make us as efficient as possible.
• Bring each entity of the storm plan together and that the per se where we can find efficiencies.
• Costs were sent off to independent accounting firms for an independent audit, which then my office audit
• audit.

Keywords: 999, senate, all

Transcript Highlights:

• If the end result is a fully functional, efficient, and just judicial system, then the goal should be
• So, again, without dedicated funding, the efficiency and timeliness of these cases are at risk.
• By implementing new technology, we've become twice as efficient as we were before the pandemic.
• Have these organizations been audited to ensure compliance with the law?
• I think also an audit would be merited in many of these.

Summary: The Appropriations Committee on Criminal and Civil Justice heard an update from Department of Corrections Secretary Ricky Dixon on staffing, overtime, capital needs, and inmate population growth. Dixon said the prison population has risen by about 8,000 since January 2021 while staffing has not kept pace, forcing the agency to open 53 housing units without funded positions and rely heavily on overtime and National Guard support. He cited a $189 million deficit tied to salaries and overtime, noted that most staff have less than three years of experience, and argued the solution is to fully fund posts for operational housing units. He also reviewed the department’s fixed capital outlay projects, including repairs, new housing construction, and medical modular units intended to reduce outside hospital transports, and gave an update on the VINE victim notification system and its expansion. The committee then heard from Florida clerks of court representatives Jason Welty and Miami-Dade Clerk Juan Fernandez-Barquin, who described clerks’ court-related and county duties and said clerk budgets have not kept pace with the broader justice system. They requested reimbursements for injunctions for protection ($3.3 million), Baker Act/Marchman Act/sexually violent predator cases ($2.5 million), and juror management ($4.8 million), and said future funding for new judges should include the full courtroom system, not judges alone. Fernandez-Barquin also raised concerns about unfunded mandates, rising retirement and health costs, low court-side pay, and the need to revisit filing fees and trust fund allocations. Members asked about collections, payment plans, license suspensions, and whether some fees or trust fund distributions could be redirected; the governor’s budget had already picked up the $2.5 million request for Baker/Marchman/SVP cases. During public testimony, speakers urged broader criminal justice reforms and additional funding priorities. A prosecutor emphasized that adding judges requires funding for prosecutors, public defenders, and clerks as well. Other speakers called for parole or long-term sentencing reform to reduce prison populations and costs, criticized staffing and conditions in prisons, and raised concerns about inexperienced correctional officers, visitation delays, and lack of air conditioning in some facilities. The committee took no substantive votes on the items discussed and adjourned after hearing the presentations and public comments.

Transcript Highlights:

• We currently have a joint legislative audit committee.
• We currently have a joint legislative audit committee.
• But our audit is generally for fiscal purposes now. Thank you.
• our audit our audit is<00:32:28.799> generally<00:32:29.279> for<00:32:30.039>
• <02:31:17.080> routinely who already get an LBA audit routinely who already get an LBA audit

Keywords: 1191, senate, all

Transcript Highlights:

• By way of background, our audit work primarily covered a five-year audit period from fiscal year 2019
• Our audit also...
• Versace did on this audit.
• It wasn't part of our audit.
• It's spelled out in the audit.

Summary: The hearing focused on a state audit of Cal/OSHA titled “The Division of Occupational Safety and Health: Process Deficiencies and Staffing Shortages Limit Its Ability to Protect Workers.” Committee leaders and the audit team described serious workplace tragedies, argued that California’s worker protections are not being adequately enforced, and said the audit was prompted by concerns that Cal/OSHA was too often relying on letters instead of inspections, delaying investigations, and closing cases without enough documentation. Members repeatedly emphasized that the issue was not just staffing, but also outdated policies, weak oversight, and inconsistent enforcement. State Auditor Grant Parks said the audit found a 32% vacancy rate in 2023-24, heavy reliance on hard-copy files, outdated or unclear policies, and inconsistent decision-making in complaints, accidents, citations, and fine reductions. He said Cal/OSHA conducted on-site inspections in only about 20% of complaints, used letter investigations more than 80% of the time, often lacked evidence that hazards were corrected, and sometimes failed to inspect serious injury cases on time. The audit also found weak documentation for fine calculations and settlement reductions, with some penalties reduced substantially without clear explanations. Parks said the agency had accepted the findings and would provide progress updates later in the year. Committee members pressed the auditor on vacancy rates, the use of letter investigations, the low rate of criminal referrals, and whether fines were being reduced too often. Cal/OSHA and DIR officials responded that the vacancy rate had fallen to 12% partly because 66 vacant positions were eliminated in a statewide budget reduction and partly because of hiring; they said 126 people had been hired in the first half of the year. They also said they had hired a policy writer, were updating several policies, were planning periodic internal audits, and were developing a new data management system expected to go live in late 2026 or early 2027. On fines, officials said Title 8 sets base penalties and allows adjustments based on factors like employer size, history, and good faith, with appeals and informal conferences also affecting final amounts. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• This is a recruitment and retention strategy for our clinicians and will help them be more efficient
• Would you also be agreeable that an independent audit of what transpired would be reasonable as far as
• Doing a full audit during or after a regional model is being dismantled makes no sense.
• Doing a full audit during or after a regional model is being dismantled makes no sense.
• Pause the interim bridge contract, do the independent third-party audit, and you'll see that the $450

Keywords: 988, house, all

Summary: The subcommittee met to review May Revision proposals for several departments and emphasized that no votes would be taken that day. The Legislative Analyst’s Office opened with a warning that the state budget is balanced only through one-time resources and still has structural deficits, recommending that the Legislature avoid new ongoing spending and instead preserve reserves and other solutions. The Judicial Council then presented proposals for language access and interpreter services, appellate court security, a backfill to the state court facilities construction fund, and an extension of the lactation-room mandate; Finance supported the language access item with reporting language and supported keeping the court facilities backfill. Members raised concerns about judicial pay freezes, judge vacancies, and uneven judge allocations across counties, and also asked about the cost and completion of courthouse lactation rooms and remote-hearing infrastructure. The Board of State and Community Corrections items focused on $10 million one-time grants for missing and murdered Indigenous people and for a human trafficking vertical prosecution program. The LAO suggested the Legislature consider whether the Tribal Nations Grant Fund could support the MMIP work, while Finance said it preferred General Fund support and wanted more review before any fund swap. On the human trafficking grant, Finance said the need was clear based on reported cases and California’s share of hotline reports. Members strongly supported MMIP funding and discussed whether ongoing funding would be needed beyond the one-time proposal, while also debating whether BSEC or OES should administer the prosecution grants. The Department of Justice presented antitrust litigation funding, Medi-Cal fraud and elder abuse staffing, organized retail criminal enterprise case completion, and a continuous appropriation for the Victims of Consumer Fraud Restitution Fund. The LAO raised concerns about the Unfair Competition Law Fund’s solvency and recommended rejecting that portion unless DOJ could show the fund could support it without General Fund repayment, and it opposed the continuous appropriation in favor of more legislative oversight. Finance said the fund would remain solvent under current projections and defended the continuous appropriation as necessary to pay victims promptly. Members also clarified that the Medi-Cal fraud unit targets providers, not beneficiaries, and asked about delays in restitution payments. A lengthy portion of the hearing covered CDCR’s May Revision package and the Boston Consulting Group cost-savings effort. CDCR described revised savings from workforce optimization, workers’ compensation, and procurement, but members repeatedly expressed frustration that the promised savings had fallen far short of earlier estimates. The LAO recommended deeper cuts to some parole positions, more detail on proposed eliminations and contract changes, and caution about counting unallocated future savings. CDCR also presented population projections showing continued declines and the LAO again urged the administration to close a prison to reduce ongoing costs. The committee also heard proposals on workers’ compensation, Corcoran honor housing, incarcerated firefighter pay, agricultural food purchasing requirements, menopause care, mental health receiver staffing, resource teams, crisis intervention teams, medical classification staffing, and AI note-taking in electronic health records, with the LAO generally recommending limited-term approvals and reporting requirements while Finance defended ongoing funding and said it was open to additional reporting language.

Transcript Highlights:

• into the goal that I have, the main goal that I have for this committee, and that is government efficiency
• So I do agree, Madam Chair, that government, we're always looking to make it as effective and as efficient
• So my goal, as I stated, is government efficiency and effectiveness.
• appraise the activity of both our independent external auditors as well as the Office of Internal Audit
• With respect to Cuba and Venezuela, yeah. further establishes an independent audit committee comprised

Summary: The Government Operations Subcommittee met with a quorum and began with member introductions and remarks from the chair emphasizing the committee’s focus on government efficiency, accountability, and oversight of executive branch agencies. Members shared their districts and backgrounds, with several noting hurricane recovery in their communities and a shared interest in reducing bureaucracy and improving service to Floridians. The committee’s only presentation was from Chris Spencer, Executive Director of the State Board of Administration, who gave an overview of the SBA’s governance structure, investment responsibilities, and divestment policies. He explained the SBA’s management of more than $257 billion in assets, including the Florida Retirement System, the Florida Hurricane Catastrophe Fund, and Florida PRIME, and reviewed the Protecting Florida’s Investments Act restrictions covering Northern Ireland, Cuba, Venezuela, Israel, Sudan, Iran, and China. He also described the implementation of HB 7071, including the required divestment from direct holdings in Chinese companies, and said the SBA had reduced its direct Chinese holdings from 33 companies totaling over $172 million to 13 companies totaling about $64 million, with completion expected ahead of the September 1, 2025 deadline. Members asked detailed questions about the Israel boycott list, Morningstar and MSCI, how the SBA gathers information, whether Cuba’s federal designation changes affect Florida law, how companies are removed from scrutinized lists, and whether divestment timing could affect returns. Spencer said the SBA uses public and paid research sources, gives companies a 90-day cure period in some cases, and brings list changes to the trustees for approval. He also explained that the China benchmark change is intended to reduce passive exposure while still allowing active investment decisions, and said the PFIA restrictions have had a modestly positive overall effect on pension performance. The chair also asked about the Florida Retirement System funded ratio and the CAT Fund’s capacity; Spencer said the pension fund is at 80.7% funded, that actuarial assumptions are reviewed regularly, and that the CAT Fund currently has more than $10.5 billion in liquid claims-paying capacity and is expected to remain well positioned for hurricane losses. No votes were taken, and the meeting adjourned after the presentation and questions.

Transcript Highlights:

• I have my wife speed, and efficiency.
• <00:54:10.000> are but also post-election audits are but also post-election audits are paramount
• Logging and auditing. All user and system actions are logged and auditable.
• All user and Logging and auditing.
• So whatever happens on that auditable.

Keywords: Discussion of BR 25 (2026 RS) 04:15 Presentation on voting systems by ES&S 48:14 Presentation on voting systems by Hart InterCivic and Harp Enterprises 01:13:07, 958, all

Summary: The committee met to approve the October 21 minutes and then took up BR 25 for the 2026 regular session, a proposal relating to prohibited uses of tax dollars and public resources. The sponsors said the bill is intended to strengthen existing law by adding civil and criminal penalties for taxpayer-funded advocacy on ballot questions, especially in light of controversies during the 2024 election over school officials and districts using public resources to oppose a constitutional amendment. They also described related concerns about school districts hiring third-party lobbyists and public relations firms, particularly in Fayette County, and said the proposal was meant to keep tax dollars focused on public services rather than political persuasion. Committee members raised several concerns about scope and drafting. Some asked whether the bill should specifically mention schools, school boards, and school employees, and the sponsors said they would add that language. Others questioned whether the measure would also affect local government lobbying through groups like KLC and KCO, and the sponsors said they intended to focus narrowly on schools while exempting certain advocacy organizations and internal government lobbyists. Members also asked whether public employees could still speak as private individuals, and the sponsors said yes. Several members suggested splitting the lobbying and ballot-advocacy issues into separate bills, and the sponsors said they would consider that. Members also pressed for clarification on how the bill would apply in practice, including whether it would cover legal challenges to petition drives or only advocacy after a question is on the ballot. Counsel for the sponsors said the bill would not cover some petition-related litigation as drafted, though they believed it should. The sponsors and supporters argued the proposal was needed to give the existing prohibition real enforcement, while some members warned that the language could unintentionally limit legitimate public representation or be too broad if not carefully drafted. No final vote was taken during the discussion.

Transcript Highlights:

• It was heard in the Committee on Delivery of Government Efficiency. Yes.
• OK, government efficiency.
• The goal is to make things more efficient.
• It provides incredible efficiencies.
• audit.

Transcript Highlights:

• The Committee on Delivery of Government Efficiency will meet today at 5:30 PM in room 1W.
• Water Development Board to be more efficient. I move passage.
• Requirement that audits for third-party administrators be conducted in person. I move passage.
• HCR 141 by Houston, referred to the Committee on Delivery and Government Efficiency.
• HCR 141 by Houston, referred to the Committee on Delivery and Government Efficiency.

Bills: HB1520, HB1545, HJR110, HJR203, HB245, HB1465, HB1482, HB294, HB793, HB809, HB3928, HB334, HB2037, HB1973, HB285, HB4341, HB4264, HB 1043, HB837, HB 1234, HB 1193, HB 1194, HB1646, HB1729, HB2498, HB1314, HB2295, HB1353, HB1531, HB1988, HB5398, HB3960, HB3923, HB1407, HB1764, HB2221, HB2214, HB2517, HB2518, HB2213, HB5008, HB5092, HB3421, HB3663, HB3748, HB3800, HB3756, HB2613, HB3782, HB5246, HB4344, HB4044, HB4066, HB2702, HB2807, HB2869, HB2898, HB3181, HB3250, HB4153, HB2091, HB2115, HB2542, HB2768, HB3349, HB3352, HB4406, HB1593, HB1899, HB3133, HB4432, HB4960, HB3214, HB3915, HB3508, HB2145, SB304, SB608, SB2312, SB494, SB530, HB45, HB2520, HB35, HB47, HB318, HB349, HB554, HB1359, HB1373, HB2254, HB2259, HB2853, HB3073, HB3088, HB353, HB355, HB786, HB762, HB705, HB932, HB849, HB 1119, HB3041, HB713, HB3104, HB3970, HB4042, HB4490, HB1731, HB2607, HB3689, HB1788, HB1612, HB138, HB15, HB1971, HB1338, HB2989, HB267, HB 1201, HB2954, HB5265, HB1804, HB5061, HB1520, HB1545, HJR110, HJR203, HB1887, HB1914, HB2402, HB2306, HB1809, HB2350, HB3000, HB3237, HB3326, HB3211, HB 1056, HB2081, HB2187, HB3092, HB3308, HB3526, HB3750, HB3527, HB4219, HB4230, HB4290, HB5238, HB4804, HB4749, HB245, HB1465, HB1482, HB294, HB793, HB809, HB3928, HB334, HB2037, HB1973, HB285, HB4341, HB4264, HB 1043, HB837, HB 1234, HB 1193, HB 1194, HB1646, HB1729, HB2498, HB1314, HB2295, HB1353, HB1531, HB1988, HB5398, HB3960, HB3923, HB1407, HB1764, HB2221, HB2214, HB2517, HB2518, HB2213, HB5008, HB5092, HB3421, HB3663, HB3748, HB3800, HB3756, HB2613, HB3782, HB5246, HB4344, HB4044, HB4066, HB2702, HB2807, HB2869, HB2898, HB3181, HB3250, HB4153, HB2091, HB2115, HB2542, HB2768, HB3349, HB3352, HB4406, HB1593, HB1899, HB3133, HB4432, HB4960, HB3214, HB3915, HB3508, HB2145, HCR6, HCR12, HCR34, HCR50, HCR55, HCR58, HCR70, HCR71, HCR72, HCR74, HCR75, HCR78, HCR80, HCR93, HCR100, HCR107, HCR116, HCR117, HCR90

Keywords: Angelina and Neches River Authority, river authority, Sunset Advisory Commission, Texas Sunset Act, Special District Local Laws Code, local government, natural resources, board of directors, director training, board governance, public testimony, open meetings, public information, conflict of interest, ethics, complaint system, general manager, board president, staggered terms, removal of director

Transcript Highlights:

• And the last one I was with, we voluntarily did an audit on our finances through a firm every single
• And the last one I was with, we voluntarily did an audit on our finances through a firm every single
• to run our schools efficiently. to run our schools efficiently.
• <00:43:52.880> uh together to efficiently implement it. uh together to efficiently implement
• It says we must make sure that we fund a common, efficient school system. Okay?

Keywords: Call to Order and Roll Call: 0:00:08 26RS SB 3: 0:02:50 26RS SB 1: 0:21:12, 958, all

Summary: The committee first took up Senate Bill 3, which would expand financial transparency requirements for Kentucky school districts. Sponsor Senator Lindsey Tichenor said the bill would require public access to budgeting and spending information, including final working budgets, monthly credit card statements, superintendent contracts and compensation, audits, and related financial reports posted on district websites. A committee amendment correcting citations was adopted by voice vote. Supporters, including Laura O’Brien, described examples of district spending they viewed as excessive and argued that more detailed public disclosure would help taxpayers and school boards identify misuse of funds. Senator Higdon and others voiced support for transparency, while Senator Meredith said he supported the intent but wanted the bill to go further. The committee passed SB 3 with 11 aye votes and one no vote, with favorable expression. The committee then heard Senate Bill 1, sponsored by Senator David Givens, which would restore and clarify governance changes for Jefferson County Public Schools by defining the roles of the school board and superintendent. Givens said the bill responds to a state Supreme Court ruling and includes 42 stated reasons for the governance changes. Opponents, including Jefferson County Teachers Association president Maddie Shepard, JCPS Superintendent Brian Yearwood, and board member James Craig, argued the bill would weaken local democratic control, concentrate authority in one administrator, and reduce community voice. Yearwood said he works collaboratively with the board and that the bill is about adults and governance rather than students, while Craig said the district needs stronger oversight, not less. Supporters of the bill argued that the current structure has not produced adequate results and that the changes are needed to improve outcomes and accountability. The transcript ends during the SB 1 testimony and discussion, before a final vote is taken.