Transcript Highlights:

• We welcome any and all audits.
• We make it a practice to look at audits from other agencies that the legislative audit commission looks
• c> the um uh legislative audit commission the um uh legislative audit commission looks<00:13:36.320><
• audit come out I think any any time now. audit come out I think any any time now.
• said before uh we we welcome audits. said before uh we we welcome audits.

Keywords: 1183, house

Transcript Highlights:

• The December 2024 audit addressed eight areas: seven that were included in the Joint Legislative Audit
• Committee's resolution authorizing the audit, and an eighth area we identified during the audit work
• The December 2024 audit addressed eight areas: seven that were included in the Joint Legislative Audit
• Committee's resolution authorizing the audit, and an eighth area we identified during the audit work
• When you were auditing their...

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 The follow-up also identified new concerns about outdated or incomplete public disciplinary records and the lack of a complete public records request log and response procedures.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:

• They need clerks who will take their training seriously and perform their assigned duties well.
• cycle may not be selected in the current audit cycle.
• If a county randomly selected for a post-election audit fails that audit, SB 1541 allows the Secretary
• , post-election audits helps them remediate their issues.
• Um, I, I think this is a, a, a great thing to do, to have, have these hand-counted audits.

Transcript Highlights:

• I know that we do random audit.
• I know that we do random audit.
• The audits that are done before—one of the reasons for doing the audits after is that a routine could
• not perform fine on Election Day.”
• That's what the audits after the election are for.

Keywords: 1191, senate, all

Transcript Highlights:

• a person who meets all the following apply: has a written agreement with marketplace network and performs
• Such person performs services for individuals or entities through marketplace network platforms, digital
• network, and exchange for compensation or payment, and such person does not perform such services in
• Any number of the other work performed inside a store or even delivery drivers that work that are actual
• inside a store. any number of the other work performed inside a store or even delivery drivers that

Bills: LB815A, LB838A, LB912A, LB972A, LB1126A, LB962A, LB1114, LB921, LB937, LB803, LB803A, LB1032, LB1032A, LB1075, LB1075A, LB889, LB878, LB933, LB304, LB304A, LB1096, LB1096A, LB1165, LB1165A, LB958, LB958A, LB762, LB1187, LB966, LB929, LB962, LB753, LB788, LB913, LB1055, LB1195, LB429, LB721, LB722, LB727, LB743, LB745, LB749, LB778, LB787

Keywords: LB815A, LB815, appropriation, appropriations bill, Nebraska Department of Revenue, Motor Fuel Tax Enforcement and Collection Cash Fund, motor fuel tax, gas tax, fuel tax, tax enforcement, tax collection, cash fund, budget, state spending, per diem, salaries, fiscal year, enrollment and review, final reading, Nebraska

Transcript Highlights:

• It allows assessors to enter onto real property in the performance of their official duties without being
• 2990 protects county assessors from prosecution for trespass when inspecting real property in the performance
• We need to assure they are not liable for prosecution while performing these duties.
• Sometimes it's, you know, oh, I wish we were working on property taxes instead or something like performative
• F.A. 1187 is important because once again it comes back to who can perform the recommendation.

Bills: LB815A, LB838A, LB912A, LB972A, LB1126A, LB962A, LB1114, LB921, LB937, LB803, LB803A, LB1032, LB1032A, LB1075, LB1075A, LB889, LB878, LB933, LB304, LB304A, LB1096, LB1096A, LB1165, LB1165A, LB958, LB958A, LB762, LB1187, LB966, LB929, LB962, LB753, LB788, LB913, LB1055, LB1195, LB429, LB721, LB722, LB727, LB743, LB745, LB749, LB778, LB787

Keywords: LB815A, LB815, appropriation, appropriations bill, Nebraska Department of Revenue, Motor Fuel Tax Enforcement and Collection Cash Fund, motor fuel tax, gas tax, fuel tax, tax enforcement, tax collection, cash fund, budget, state spending, per diem, salaries, fiscal year, enrollment and review, final reading, Nebraska

Transcript Highlights:

• program this project is performance program this project is going<00:07:36.199> to<00:07:36.360
• Just very quickly, the audits that are behind the City of Livingston—do we know how many audits they're
• Do you know what statutory authority there is to hold the funding when DLG reports lack of audits?
• uh that are very quickly U the audits uh that are behind<00:21:09.480> city<00:21:09.720>
• they're behind or what how many audits they're behind or what years<00:21:13.600> they're<00:

Keywords: 00:13 Call to Order and Roll Call 01:00 Election of Co-Chairs 03:38 Approval of Minutes 04:09 Information Items 05:55 Project Rpt from Finance and Admin Cab 12:13 Lease Rpt from Finance and Admin Cab 17:48 Ky Infrastructure Authority 28:50 Economic Development - EDF Grants 32:50 Ofc of Financial Mgmt 36:30 SFCC Debt Issues 40:50 Adjournment, 958, all

Summary: The committee first reorganized by electing new co-chairs for the Capital Projects and Bond Oversight Committee: Senator Fanny Fromom? as Senate co-chair and Representative McPherson as House co-chair, both by acclamation. The committee then approved the minutes from the prior meeting and received quarterly capital project status reports from the Administrative Office of the Courts, Finance and Administration Cabinet, and postsecondary institutions. Those reports noted University of Kentucky equipment purchases, several school districts planning general obligation and revenue bond issues, a notification of non-approval for PR 3567, and Kentucky Community and Technical College System asset preservation projects. Kevin Cardwell of the Finance and Administration Cabinet reported two action items: a $5,100 federal-funded Transportation Cabinet renovation of the Rowan County east and westbound rest areas, and a $1 million federal fund increase for the Capitol City Airport terminal building project, bringing the total federal support to $10 million and reducing the need for restricted funds. The committee also received a no-action report on a $1,363,000 Kentucky State University exterior repairs project funded through the 2024 asset preservation pool. Both action items were approved unanimously after roll call votes. The committee approved four lease renewals presented by Natalie Bronner for Cabinet for Health and Family Services locations in Bell, Lee, and Clay counties, plus a parking lease for the Department of Corrections in Jefferson County. Members asked about lease pricing and were told renewals must remain at existing terms and conditions. The committee then approved a $57,000 Kentucky WATS emergency grant for Wood Creek Water District to cover part of arrears tied to the City of Livingston; members discussed the city’s audit delinquency, possible regional water/sewer solutions, and concerns about rates and private involvement, but the grant was approved. Finally, the committee approved a $1 million line-item water grant to the City of Williamsburg with no action required, three Economic Development Fund grants for Bell, Franklin, and Shelby counties totaling $8 million in state support for site acquisition and infrastructure work, and five SFCC-supported school debt issues for Elizabethtown Independent, Erlanger Independent, Boyd County, Henderson County, and Union County. The school projects included middle school, high school, and vocational school renovations or new construction, and members requested a breakdown of the space funded by the debt. All action items were approved, and the meeting adjourned.

Transcript Highlights:

• Here's my question: Have we done an audit?
• So, do we have statewide audits of both of those, more specifically?
• We have not run audits at the state level.
• We have not done any audits at the state level. Thanks, Mr.
• We've seen a significant shift in school performance.

Keywords: 996, all

Transcript Highlights:

• performance exceeds standards to earn a financial incentive.
• So those performance measures include.
• We're performing better than that.
• Was that audit ever completed? No, sir. What is the status of that audit? It's... It's still open.
• Because it's an open audit and any information associated with that audit is considered working papers

Keywords: budget, House Bill 1, public education, healthcare, border security, federal funding, spending limits

Summary: The meeting primarily focused on reviewing the proposed budget for the upcoming biennium, with substantial discussions around House Bill 1 and its implications for public education, healthcare, and border security. The Comptroller presented a revenue overview indicating a total of $194.6 billion available for general purpose spending, which reflects a slight decrease compared to previous years due to fluctuating economic conditions. Members raised questions regarding spending limits and the impact of federal funding on state programs, highlighting concerns about the sustainability of funding in light of potential changes at the federal level.

Transcript Highlights:

• A review of the funding performance.
• We're going to talk about the performance of that information.
• I would say that we have a robust and in-depth performance financial performance review that we complete
• And we would like, of course, for it to be a clean audit.
• but we do review those audits, and that plays a big factor into the financial performance metrics.

Keywords: 914, all

Transcript Highlights:

• Through audit reform, greater transparency, and strengthen school accounting practices for all schools
• Addressing the annual independent audit is a required element.
• Those are the standard audit statutes for K-12 school districts.
• The audit statute reforms proposed in AB 84 do several things.
• I'm with you on that audit. I know how important this issue is.

Keywords: 988, house, all

Transcript Highlights:

• Some of them are responding to audits.
• Responding to audits, very tactically. We bring in new tools and we don't train people.
• Some of them are responding to audits.
• We don't have it. responding to audits, very tactically.
• CDT conducts information security audits for state agencies and departments.

Summary: The Assembly Select Committee on Cybersecurity and the Assembly Committee on Emergency Management held a joint informational hearing focused on maximizing the value of state cybersecurity investments, especially by fully using security features already included in existing vendor contracts. The first panel included representatives from Microsoft, Zscaler, and Palo Alto Networks, who described the products and services they provide to California and generally agreed that agencies often have strong adoption in some areas but still face challenges from tool overlap, limited staff, lack of awareness of available features, and the need for ongoing training and configuration support. They also discussed major threats such as ransomware, data loss, attack-surface exposure, IoT/OT vulnerabilities, and the growing role of AI in both attacks and defenses. Members pressed the vendors on whether state departments underuse purchased cybersecurity tools, how to improve utilization, and how to address the cybersecurity workforce shortage. The vendors said utilization is often constrained by staffing, procurement complexity, and the need to align tools with agency missions and maturity levels, but emphasized that training, leadership buy-in, and regular vendor-agency collaboration can improve results. They also discussed how AI can help with phishing triage, data-loss prevention, and security operations, while warning that agencies must manage AI safely and with human oversight. The second panel featured officials from the Department of Technology, Cal OES/CalSIC, and the California Military Department. They described statewide oversight efforts including audits, independent security assessments, continuous monitoring, advisory services, vulnerability disclosure programs, and workforce development initiatives such as the Information Security Leadership Academy and Cybersecurity Education Summit. Officials said some underutilization is real, but it is often tied to differing agency maturity, overlapping tools, and deliberate feature restrictions to reduce attack surface and complexity; they emphasized a balanced approach using people, process, and technology, with plans of action and milestones to hold departments accountable. They also noted federal uncertainty around MS-ISAC and the state and local cybersecurity grant program, saying California is advocating through federal partners and monitoring the impact. The hearing ended after public comment and adjournment.

Bills: HR179, HR180, HR181, HR182, HR183, HR184, HR185, HR186, HR187, HCR75, HCR76, HCR77, HCR78, HCR79, HR165, HR166, HR168, HR169, HR170, HR171, HR172, HR173, HR174, HR175, HR176, HR177, HR178, HCR65, HCR66, HCR67, HCR68, HCR69, HCR70, HCR71, HCR72, HCR73, HCR74, SCR34, SB34, SB43, SB52, SB56, SB165, SB173, SB189, SB190, SB260, SB322, SB345, SB374, SB387, SB401, SB448, SB449, SB455, SB487, SB496, SB502, SB505, HB362, HB893, HB990, HB1007, HB1153, HB1243, HR1, HR17, HCR5, HCR4, HCR47, HB55, HB385, HB394, HB396, HB406, HB608, HB622, HB676, HB772, HB897, HB1030, HB1035, HB1038, HB1045, HB1049, HB1056, HB1058, HB1059, HB1092, HB1100, HB1117, HB1160, HB1161, HB1162, HB1177, HB1180, HB1189, HB1216, HB1239, HB1240, HB59, HB74, HB159, HB330, HB364, HB414, HB458, HB525, HB568, HB786, HB1008, HB1033, HB1034, HB1041, HB1062, HB1070, HB1079, HB1112, HB1118, HB1139, HB1151, HB1176, HB1182, HB1196, HB1214, HB1241, HB87, HB115, HB162, HB368, HB433, HB441, HB447, HB466, HB481, HB741, HB1242, SB162, SB349, SB350, SB382, SB383, SB127, SB244, HB977, HB181, HB31, HB664, HB9, HB192, HB225, HB306, HB310, HB366, HB635, HB911, HB1230, HB1236, HB615, HB864, HB1103, HB1175, HB901, HR20, HR74, HB284, HB393, HB459, HB577, HB582, HB605, HB614, HB682, HB733, HB773, HB996, HB1003, HB1082, HB1113, HB1234

Keywords: neighborhood, crime prevention, security districts, law enforcement, community safety, funding, Counseling Day, mental health, Louisiana Counseling Association, community support, mental wellness, Louisiana State University, athletics, NAIA, sports achievements, recognition, success, competition, education, higher education

Transcript Highlights:

• In order for our board to perform at the highest level of customer service we must maintain our board
• Additionally, the board would like to provide increases based on performance to incentivize high-performing
• That was a product we got deemed by the SAO in an audit that we were not doing that.
• And it was performed on 2,000 decedents. And that is where these felony cases are stemming from.
• The agency recently went through a statutorily required state auditor's office audit, and that audit

Keywords: 1184, house, all

Transcript Highlights:

• So, I perform our constitutional duties.
• And certainly that would not be a random audit.
• Um so those are the problems that audit.
• audit.
• audit because that isn't a random audit. audit because that isn't a random audit.

Keywords: 1191, senate, all

Transcript Highlights:

• These are performance measures that we are moving forward with to ensure that our agency is providing
• And for you to ensure that we're on task with our performance as an agency.
• And then last but not least is a performance document that we use called the recurring agenda items.
• We're auditing and currently working on the cleanup, but we've moved into Phase 2.
• Reconciliations, audits, and maintaining.

Transcript Highlights:

• So the current definition of a low performing school would be within the bottom 10% of student performance
• They're performing schools. Is it?
• Schools of Hope Performance plan required in statue must have recruitment of students from low performing
• The legislature must require not just high-performance but continued ascent in high-performance to maintain
• Senator prohibits districts from requiring charter schools to meet audit to meet audit and grant deadlines

Keywords: 999, senate, all

Transcript Highlights:

• Um, audits, sections 21 to 22, audits.
• This will help flush those things out in terms of an audit. Um, audits, section 21 to 22, audits.
• Um, audits, section 21 to 22, audits.
• :43:18.160> performance.
• House Bill 2 quality and performance.

Keywords: Meeting Start 00:00:00 Roll Call 00:00:15 HB 1 Discussion 00:02:00 HB 1 Vote 00:15:05 HB 2 Discussion 00:17:20 HB 2 Vote 01:13:20, 958, all

Summary: The committee met on House Bill 1, which would implement Kentucky’s participation in the federal education freedom tax credit program. Sponsors said the bill would allow donors to receive a federal dollar-for-dollar tax credit for contributions to scholarship granting organizations, with no state dollars involved, and that public school districts could potentially create their own SGOs. Members asked about the removal of state tax language in the committee substitute, the meaning of the 11th Amendment waiver, whether SGOs could serve only public school students, and whether data collection could be added. The sponsors said the state tax language was unnecessary because the credit is federal, the waiver would allow federal-court litigation over the act, and a district could establish an SGO if it met federal requirements. The committee adopted the substitute and then reported HB 1 favorably with 16 yes votes, one nay, three pass votes, and one abstention. The committee then took up House Bill 2, an act relating to Medicaid and making an appropriation. The sponsor described the bill as a response to federal HR 1 and to concerns raised by the Medicaid oversight board, saying it would address program integrity, eligibility redeterminations, cost sharing, and managed care organization contracts. He said the bill would require periodic eligibility verification for expansion Medicaid enrollees, add modest cost-sharing for some services to encourage use of primary care over emergency rooms, and strengthen enforcement of MCO contracts, with penalties going into a restricted compliance fund. Members asked about the committee amendment, and the sponsor explained it restored flexibility on the number of MCOs in future procurement rather than locking in a reduction. Members also asked whether the bill had gone before the Medicaid oversight advisory board and whether a fiscal note was available; the sponsor said the board’s recommendations were incorporated and fiscal notes were included in the packet. After discussion, the committee adopted committee amendment one to PHS2 and then adopted PHS2 as amended for consideration. The sponsor continued outlining the bill’s provisions, emphasizing that it applied to the expansion population and was intended to align Kentucky law with federal requirements while improving oversight and accountability.

Transcript Highlights:

• slide annually we are subject to audit slide annually we are subject to audit by<00:07:30.080>
• fiscal year we received a clean audit fiscal year we received a clean audit from<00:07:48.639>
• <00:21:23.400> a I want to talk about performance a I want to talk about performance a little
• performance performance because<00:21:59.880> when<00:22:00.200> I<00:22:00.320> think
• Our performance is calculated by two independent nationally recognized firms.

Keywords: 1187, senate, all

Transcript Highlights:

• This audits 100 percent of claims.
• This audits 100 percent of claims.
• this audit.
• The type of audit that we're talking about here is auditing every transaction down to the penny.
• , the performance audits.

Keywords: 1182, all

Summary: The committee first heard HB 2079, which authorizes a memorial for Arizona journalist Don Bolles in Wesley Bolin Plaza. The sponsor described the memorial as a no-cost way to preserve Arizona history and honor Bolles, who was assassinated in 1976 while investigating corruption and drug cartels. The bill was moved and passed unanimously, 7-0, for a due pass recommendation. Members then considered HB 2080, a strike-everything amendment addressing deed and title fraud. The bill would require photo identification for certain county recorder filings, add identifying measures for deeds and real property documents when notarized, create an assessor alert system tied to property addresses, and increase penalties for knowingly filing false claims or forged real property documents from a misdemeanor to a class 4 felony. Testimony from county assessors, the Attorney General’s Office, and a fraud victim emphasized the scale of the problem and the need for layered protections. The committee adopted the amendment and passed the bill 7-0. HB 4064, concerning municipal improvement districts, drew more debate. The bill would move the petition requirement earlier in the process before a city or town adopts a resolution of intention for an improvement district. Supporters from Camp Verde, the League of Arizona Cities and Towns, a developer, and the Yavapai Apache Nation said the change would improve transparency, reduce wasted planning costs, and help finance sewer and infrastructure projects in rural areas. Opponents argued it could force property owners into infrastructure they do not want and infringe on property rights. The bill passed 5-2. The committee also approved HCR 2048, which would withhold pay for statewide elected officials and legislators if the general appropriations bill is not enacted by April 30 and send the measure to voters. Supporters said it would create a stronger incentive to finish the budget on time; opponents said more work was needed on session length and bill volume. The resolution passed 4-3. Later, HB 2324, allowing municipalities with their own fire codes to petition for county buildings inside city limits to be inspected under local code through an intergovernmental agreement, passed 7-0 after testimony from county and state fire officials who supported the concept but wanted technical amendments. The committee then passed HB 4087, authorizing a memorial plaque for former legislator Barbara Leff, with the family covering costs. Finally, HB 2239 created a child care grant program and infrastructure fund to expand child care in underserved and rural communities. Supporters described severe child care shortages, economic impacts, and safety concerns; the sponsor framed it as an investment in workforce participation and child well-being. The bill passed 5-0 with one present and one not voting. The committee then began hearing HB 2375 on historic districts and middle housing, but the transcript cuts off before final action on that measure.