Transcript Highlights:

• Just talking about normal processes at Legislative Audit, when we receive reports, those reports become
• Senator Love, the work papers are part of the audit that is in process, or that will be in process.
• Okay, so that audit is in process right now. When would that audit be released to us?
• So what we've done in this audit cycle, we've updated our process to move the revalidation date in our
• It wasn't—it was part of the process of an audit evaluating your controls, and this is the result of

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted prior minutes and several committee reports. The executive committee report noted adoption of its minutes, staff updates on scheduled audits, approval of an annual financial audit for the City of Horseshoe Bend, and an update on the intern program. The Counties and Municipalities report covered delinquent private water and sewer audits, compliance follow-up with towns including Denning, Gum Springs, Omer, Fargo, Jericho, and Haynes, and review of current and deferred reports; the committee filed most current reports but deferred several and referred some matters to prosecutors and the Attorney General. The Educational Institutions report said 103 education audits were reviewed, most with no findings, while several school districts had findings and one Booneville School District finding was referred to law enforcement. The State Agencies report included findings at the Department of Finance and Administration and a deferred Department of Health report, and the committee filed 13 reports. The committee then received lengthy presentations on the State of Arkansas annual comprehensive financial report and the state single audit for fiscal year ended June 30, 2025. Legislative Audit issued unmodified opinions on the state financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and improper methodology changes and documentation issues at the Division of Workforce Services affecting year-end estimates for unemployment-related accounts. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed. Auditors reported 33 findings overall, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer Electronic Benefit Transfer program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Committee members questioned DHS, the broadband office, OST, DFA, Education, and Workforce Services about the findings, corrective actions, cyber protections, federal drawdowns, child care reporting, and accounting methodology changes. Several agencies described corrective steps. DHS said it had changed how it draws Summer EBT funds, addressed provider revalidation and incarceration-related Medicaid issues, and updated internal processes and staffing. The broadband office said the questioned costs reflected invoice documentation disputes rather than missing payments and expected Treasury review to resolve the issue. OST said it was expanding logging, endpoint detection, and enterprise monitoring, and described broader cybersecurity investments, training, and a roadmap. DFA and Workforce Services addressed the workers’ compensation and unemployment accounting issues, with Workforce Services saying it had updated its policy and submitted the methodology to DFA. After discussion, the committee voted to hold the two statewide audit reports over until the August meeting, with members asked to submit specific questions in advance so only needed agencies would return. The final item was a special report on the Hot Spring County Solid Waste Authority for January 1, 2023 through June 30, 2025. The audit reviewed compliance with laws, board procedures, bidding, payroll, permits, inspections, and cash handling. It noted prior private audit findings on segregation of duties, that recent private audit reports had not been obtained for 2023 through 2025, and that the current administrator said prior office staff and bookkeeping contractors resigned when he was hired. The authority’s operations and revenue sources were described, and the report was presented for committee review.

Transcript Highlights:

• performance audits.
• We conducted this audit because I-1163 requires our office to audit the state's long-term in-home care
• This is our ninth audit in the series.
• We conducted this audit because 1163 requires our office to audit the state's long term in home care.
• We appreciate the opportunity to learn from the results of this audit and are pleased that the audit

Summary: The Joint Legislative Audit and Review Committee held a public hearing on the State Auditor’s Office performance audit of Washington’s Restoring Quality Home Care Initiative (I-1163). Auditors said the initiative’s background checks and 75-hour training requirement are widely viewed as safety measures, but the state lacks pre-2011 data to directly measure safety outcomes. They also found Washington’s long-term care workforce is still short, though the state ranks better than many others in workers per disabled person, and that some groups and regions have larger gaps between authorized and actually used Medicaid care hours, suggesting access problems for certain clients. The audit focused heavily on the certification process for home care aides. Auditors reported that many applicants never finish certification, that the process often exceeds the 200-day legal deadline, and that delays can cause lost income, job loss, and in some cases repeated employer changes that allow aides to keep working without becoming certified. They recommended that the Department of Health accept applications only after training and testing are completed, move testing into training programs more broadly, and eliminate redundant DOH verification of FBI background checks. Committee members asked about testing contract incentives, language access, and the role of immigration in workforce shortages; auditors said they found no financial performance standards in the Prometric contract, did not specifically study immigration status, and did not focus on language barriers in this audit. Department of Health and Department of Social and Health Services officials largely agreed with the audit’s findings and recommendations. They said they have already made improvements, including expanded in-program testing, more staffing, and rule changes, and that testing has been integrated into more than 110 training programs. DSHS noted testing is offered in 13 languages. Both agencies said they support further streamlining and expect continued collaboration, including possible budget or legislative requests. No public testimony was offered, and the committee adjourned without taking any vote or formal action on the audit.

Transcript Highlights:

• Just talking about normal processes at Legislative Audit, when we receive reports, those reports become
• The work papers are part of the audit that is in process or that will be in process.
• Okay, so that audit is in process right now.
• So what we've done in this audit cycle, we've updated our process to move the revalidation date in our
• It wasn't—it was part of the process of an audit evaluating your controls, and this is the result of

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:

• Again, that's where the audit comes in.
• process took place.
• and process around ADTs.
• : the transfer process is broken.
• Versace and his team who oversaw the audit, and obviously the institutions who were subject to the audit

Keywords: 987, senate, all

Transcript Highlights:

• Audit and Review Committee.
• the audit results.
• We conducted this audit because of stakeholders' concerns.
• We cannot do it outside the purview of an approved audit.
• SAO Performance Audits, is adjourned.

Summary: The Joint Legislative Audit and Review Committee subcommittee heard three State Auditor’s Office performance audits: implementation of the Law Enforcement Training and Community Safety Act, Washington’s digital equity planning, and the Department of Commerce’s Digital Navigator Program. In the law enforcement training audit, the State Auditor found the Criminal Justice Training Commission had developed most required training content but had not developed all required topics, lacked a systematic project management approach, and had weak tools to ensure participation and compliance. Auditors said most officers had not completed the required 40 hours, patrol tactics training was a major bottleneck, and the Commission’s reporting did not clearly show statewide compliance. The Commission said it generally agreed with the recommendations and had begun implementing some changes. Committee members raised concerns about staffing, liability, incentives, and whether the law had enough enforcement “teeth.” In the digital equity audit, auditors said Washington lacked a comprehensive, unified statewide plan, a designated leader, and reliable funding for digital equity efforts. They said existing plans were fragmented, with the NTIA-approved plan the most complete but no longer fully funded after federal changes. The State Auditor recommended the legislature establish oversight authority and require a lead organization to coordinate and evaluate statewide digital equity efforts and develop a unified plan. The Department of Commerce and Office of Equity agreed with the need for clearer leadership and coordination, and a public witness described ongoing coalition and local planning work. Committee members asked about best practices from other states and whether the auditor could provide additional research on coordination models. In the Digital Navigator Program audit, the State Auditor concluded Commerce did not consistently follow core grant-management practices, including competitive award processes, vetting of grantees, clear contracts, performance monitoring, and reimbursement controls. Auditors said Commerce expanded grants without a new competition, lacked adequate documentation and reporting, and paid out millions without sufficient support; they also cited management decisions that overrode staff concerns. Commerce said it had already begun major contract-management reforms, created a new contracts and compliance structure, and was working on risk assessments, documentation standards, and staff training. Members pressed Commerce on accountability, possible recoupment of improper payments, ethics issues, and whether the agency had clear performance metrics for the program. No votes were taken, and the hearing ended after public testimony and committee discussion.

Transcript Highlights:

• So, the first two audits on the agenda there are for suspended audits.
• up on audits? up on audits?
• performance audits, financial audits as well.
• Um you audits, financial audits as well.
• their old audits. their old audits.

Keywords: 928, house, all

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

Transcript Highlights:

• Office Performance Audits.
• Big comments and big questions about the audit or policy, we'll let us... ...about the audit or policy
• part of the apportionment process.
• Of course, we didn't audit the actual budget process or anything, but we did talk to them, and correct—what
• And so our outputs of this apportionment process and this funding system are pseudo-audited by school

Keywords: 904, all

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.

Transcript Highlights:

• if<00:16:46.720> you doing the audit that the audit, if you doing the audit that the audit
• These audits.
• > audit.
• . audits. audits.
• if an SAU audit is non-compliant. if an SAU audit is non-compliant.

Keywords: 928, house, all

Summary: The Education Funding Committee met in executive session and reviewed several previously heard bills, but focused its discussion on SB 586 and SB 580. The chair explained that SB 586 would require school districts and school administrative units to publish audit reports after the fiscal year, and that an amendment, 1472H, had been prepared to replace the relevant audit/reporting section. The amendment would add SAUs to the reporting entities, expand the contents of audits to include items such as employee lists, pay, benefits, and pension liabilities, and change the timing so audits are submitted nine months after the fiscal year end, followed by a three-month Department of Education review and then a further correction period before any grant funding could be withheld. The amendment would also require the reports to be posted in searchable electronic form on the web. Committee members discussed whether the bill’s “non-compliance” language referred only to incomplete submissions or also to audit findings, and several members raised concerns about whether the Department of Education had the staff and authority to take on this role, whether the existing DOE25 process would be displaced, and whether the bill should instead remain with the Department of Revenue Administration. One member noted that the fiscal note anticipated the need for additional auditors and significant staffing costs. The committee also reviewed SB 580, described as a school cooperative purchasing program bill that also contains policy provisions for charter school trustees, school board members, and receivership-related language tied to Claremont. The chair said the committee had previously heard comments from Charlie Arlinghouse on the cooperative purchasing portion and would use a side-by-side comparison prepared by staff when it reached that bill. Other bills on the docket were briefly described but not taken up that day: SB 491, which has committee-requested amendments and a separate non-germane amendment related to curriculum frameworks and academic standards; SB 513, an owner’s project manager bill held as a possible vehicle for future non-germane language; and SB 531, concerning a cosmetology program in Coös County and a possible task force. The chair said the committee would not address 491, 513, or 531 that day and would return to 580 and 586.

Transcript Highlights:

• And from the first audit to the third audit, have we seen any compliance?
• So we audit at four. Well, altogether, we have 10 campuses. So we audit at four.
• Hearing the testimony today from the audits, this is the third audit.
• That process has never been developed. That process has never been developed.
• different things than the audit, but the audits never lie, you know.

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

Transcript Highlights:

• Office Performance Audits.
• So that was part of that process.
• But is it used ahead of the budgeting process to inform the budgeting process, or is it only after the
• Of course, we didn't audit the actual budget process or anything, but we did talk to them and, correct
• And as a reminder, we meet as a committee of the Joint Legislative Audit Review Committee to hear audits

Summary: The Joint Legislative Audit and Review Committee subcommittee heard a State Auditor’s Office performance audit on the accuracy and reliability of OSPI’s school apportionment system. Auditors said the system, which calculates and distributes K-12 funding using multiple feeder systems and a core apportionment engine, is outdated, unstable, inefficient, and at high risk of failure. They reported weak controls over data input, documentation, oversight, and staffing, and said OSPI relies heavily on manual workarounds, a few knowledgeable staff, and vendor support. In limited testing of three districts, the auditors found the system calculated funding correctly for the 2023-24 school year, but they identified nine small input discrepancies tied to differences between budget materials and state law, which they said could compound into larger dollar amounts. The auditors recommended replacing or modernizing the system and noted that delays in doing so prolong risk. OSPI largely agreed that the current platform needs replacement and said it has been working toward a new system for years. Agency officials clarified that the Legislature requested a feasibility study in 2022, that the study found the system at risk of catastrophic failure, and that funding for a replacement is now in the state IT pool subject to OCIO/OFM gate reviews. OSPI disputed the audit’s characterization of the rounding and budget-law discrepancies, saying the issue was an agency rule and implementation choice, not an error that caused under- or over-allocation. Officials also said the current system is too old to easily absorb future formula changes, but that the planned replacement should be flexible enough to handle a new funding model if the Legislature adopts one. Committee members asked about the amount and timing of the $16 million project funding, whether smaller districts face greater risk, how many times data is entered, and whether the funding formula should be simplified. Auditors and OSPI both emphasized that formula simplification is a policy question for the Legislature, not the audit. Public testimony came from one online witness, who urged full implementation of the audit recommendations and modernization of the system. The subcommittee took no formal vote and adjourned after the presentations and testimony.

Transcript Highlights:

• AS PART OF THE AUDITOR GENERAL'S AUDIT PROCESS THE ENTITY THAT IS THE SUBJECT OF THE AUDIT IS PROVIDED
• DEREK NOONAN CPA AN AUDIT MANAGER AT THE AUDITOR GENERAL OFFICE TO PRESENT THE TWO AUDITS CONDUCTED ON
• ISSUES WE NOTED ON AUDIT.
• THE SSO IS ALSO REQUIRED TO UNDERGO THE ANNUAL AUDIT WHICH DOES SERVE AS A COVER FOR THE PROCESS.
• ON THE FINDINGS IN THIS AUDIT.

Transcript Highlights:

• It simplifies the process. It still does the same auditing that currently happens today.
• So when there's a finding at that audit, what's the process to work with that ditch company, municipality
• audit?
• We're auditing a fiscal audit.
• And so this will help us in that process all around, but it will also ensure that funds can be audited

Keywords: 996, all

Transcript Highlights:

• of the audit, providing that the audit-related concerns of Representative Basabe are considered.
• audit of the Delray Beach DDA.
• Was that an audit? It was not an audit. No, but yes, they were here.
• of the audit, providing that the audit-related concerns of Senator Wright are considered.
• of the audit.

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

Transcript Highlights:

• In this audit, we looked specifically at electricity infrastructure.
• Those laws created a push to build new renewable energy resources, and this audit looked at processes
• ... ...renewable energy resources, and this audit looked at processes to ensure those new facilities
• used and our audit recommendations.
• an approval process to ensure fine revenues were used properly.

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

Transcript Highlights:

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

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

Transcript Highlights:

• as it relates to the audit. as it relates to the audit.
• So it does get audited. Those right. So it does get audited.
• "Auditing.
• First of all, the single audit is very different from some other audits in that there's a process for
• LBA audits liquor. The LBA audits case. LBA audits liquor.

Keywords: 928, house, all

Summary: The committee first approved the March 21 minutes and then took up a consent calendar, withdrawing several items before adopting the remainder. It also moved item FIS 25103 to the table by a 6-4 vote after Senator Gray argued the Executive Council had not yet acted on a prior $5 million approval and that the committee should avoid adding to the rainy day fund draw. The committee then approved item 25106 for the Department of Natural and Cultural Resources/State Library after hearing that the department expected about a $400,000 lapse to return to the state. A major discussion centered on New Hampshire Police Standards and Training (item 2577). Senator Gray questioned whether a proposed equipment purchase could be delayed to the next biennium in light of the state’s deficit and rainy day fund use. The agency said the equipment was needed now for scenario training, vendors had already been identified, and delaying would likely increase costs and force continued reliance on unpaid volunteer help. The committee ultimately approved the item. The committee also approved Department of Energy item 2587 after hearing that federal weatherization funds are drawn down on a reimbursement basis, and item 2588 after similar testimony that weatherization work must be completed and inspected before reimbursement, limiting how quickly funds can be expended. Item 250094 had been withdrawn. Later, the committee discussed Senator Carson’s request for an LBA review of the YDC claims settlement fund, with members expressing concern about administrative costs, attorney fees, settlement-loan payoffs, and the need for more detailed reporting. The committee voted to direct LBA to conduct the audit described in Senator Carson’s memo, with the additional request that the review include the term over which attorney fees are paid. The meeting then moved on to an HHS staff item, where members began questioning the timing of dashboard data and reporting delays.

Bills: SB903, SB2101, SB2550, SB2983, HB2433, SCR8, SCR20, SCR28, SCR32, SCR40, SCR48, SCR55, SCR57, SCR69, SCR74, SCR83, SCR87, SCR94, SCR99, SCR114, SCR139, SCR160, SCR165, SCR177, SCR178, SCR179, SCR41, SCR78, SCR90, SCR130, SCR159, SCR162, SCR173, SB2024, SB2075, SB2730, HB2581, SB2050, SB2471, SB2466, HB1163, HB1514, SB3082, SB2135, SB2727, SB3097, HB1696, HB2021, SR20, SCR110

Keywords: public land trust, Hawaiian affairs, OHA, ceded lands, financial reporting, income settlement, trust responsibility, organic waste, solid waste, waste diversion, composting, bioconversion, recycling, food waste, green waste, food-soiled paper, wood waste, landfill diversion, waste reduction, waste management

Bills: SB903, SB2101, SB2550, SB2983, HB2433, SCR8, SCR20, SCR28, SCR32, SCR40, SCR48, SCR55, SCR57, SCR69, SCR74, SCR83, SCR87, SCR94, SCR99, SCR114, SCR139, SCR160, SCR165, SCR177, SCR178, SCR179, SCR41, SCR78, SCR90, SCR130, SCR159, SCR162, SCR173, SB2024, SB2075, SB2730, HB2581, SB2050, SB2471, SB2466, HB1163, HB1514, SB3082, SB2135, SB2727, SB3097, HB1696, HB2021, SR20, SCR110

Keywords: public land trust, Hawaiian affairs, OHA, ceded lands, financial reporting, income settlement, trust responsibility, organic waste, solid waste, waste diversion, composting, bioconversion, recycling, food waste, green waste, food-soiled paper, wood waste, landfill diversion, waste reduction, waste management

Bills: SB903, SB2101, SB2550, SB2983, HB2433, SCR8, SCR20, SCR28, SCR32, SCR40, SCR48, SCR55, SCR57, SCR69, SCR74, SCR83, SCR87, SCR94, SCR99, SCR114, SCR139, SCR160, SCR165, SCR177, SCR178, SCR179, SCR41, SCR78, SCR90, SCR130, SCR159, SCR162, SCR173, SB2024, SB2075, SB2730, HB2581, SB2050, SB2471, SB2466, HB1163, HB1514, SB3082, SB2135, SB2727, SB3097, HB1696, HB2021, SR20, SCR110

Keywords: public land trust, Hawaiian affairs, OHA, ceded lands, financial reporting, income settlement, trust responsibility, organic waste, solid waste, waste diversion, composting, bioconversion, recycling, food waste, green waste, food-soiled paper, wood waste, landfill diversion, waste reduction, waste management

Bills: SB903, SB2101, SB2550, SB2983, HB2433, SCR8, SCR20, SCR28, SCR32, SCR40, SCR48, SCR55, SCR57, SCR69, SCR74, SCR83, SCR87, SCR94, SCR99, SCR114, SCR139, SCR160, SCR165, SCR177, SCR178, SCR179, SCR41, SCR78, SCR90, SCR130, SCR159, SCR162, SCR173, SB2024, SB2075, SB2730, HB2581, SB2050, SB2471, SB2466, HB1163, HB1514, SB3082, SB2135, SB2727, SB3097, HB1696, HB2021, SR20, SCR110

Keywords: public land trust, Hawaiian affairs, OHA, ceded lands, financial reporting, income settlement, trust responsibility, organic waste, solid waste, waste diversion, composting, bioconversion, recycling, food waste, green waste, food-soiled paper, wood waste, landfill diversion, waste reduction, waste management