Video & Transcript Research : 'Legislative Auditor'
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MN
Minnesota 2025-2026 Regular Session
Penalty for misconduct of public officer or employee enhanced 3/11/26
Minnesota House Floor Meeting
Transcript Highlights:
- The quote was, "We legislative auditor.
- He said he had met with the legislative auditor a couple of weeks ago to see if there were any legislative
- He said he had met with the legislative auditor a couple of weeks ago to see if there were any legislative
- He said he had met with the legislative auditor a couple of weeks ago to see if there were any legislative
- had a meeting with the uh legislative had a meeting with the uh legislative auditor<00:24:19.440
OK
Oklahoma 2026 Regular Session
Appropriations and Budget General Government Subcommittee 2nd Revision: Agenda Revised: 10:30 a.m. Ethics Commission
A&B General Government Subcommittee
Transcript Highlights:
- The governor has legislative authority.
- It exists in legislation. There's no additional legislative authority needed to do it.
- Some legislators aside, right?
- We just do not retain enough midlevel auditors as senior auditors began retiring.
- I mean, there's like 5 claim auditors trying to pay out.
CA
California 2025-2026 Regular Session
Assembly Privacy and Consumer Protection Committee Apr 1st, 2025
Transcript Highlights:
- It merely says that if somebody requires AI auditors in a separate piece of legislation, that this will
- So what this bill creates is a registry of auditors.
- I could be an AI auditor on the basis of this.
- I find myself compelled as a parent and as a legislator to bring this piece of legislation back because
- And as a legislator to bring this piece of legislation back, because despite the legislature's diligent
Summary:
The committee heard several privacy and consumer protection bills, with most of the discussion focused on AI and social media. AB 1405 would create a state registry for AI auditors and set basic transparency, ethics, and qualification standards for those auditors; supporters said it would build trust and provide a foundation for future AI oversight, while some members questioned whether government should define auditor qualifications instead of industry groups. The bill was moved out on a 5-1 vote to Appropriations, with the roll left open.
AB 2, by Assemblymember Lowenthal, would impose enhanced financial penalties on large social media companies when their negligence causes harm to children and teens. Supporters, including a grieving parent and Common Sense Media, argued the bill would create accountability for harmful algorithms and design choices, while opponents from TechNet, EFF, CCIA, and CalChamber warned it was vague, could chill speech, invite censorship, and raise Section 230 and First Amendment concerns. Committee members debated private right of action versus public enforcement, possible shakedown lawsuits, and whether the bill should be narrowed; the bill passed 6-0 to Judiciary with the roll left open.
AB 410 would expand California’s bot disclosure law so bots must identify themselves up front and truthfully if asked, rather than only prohibiting deceptive bots in limited commercial or election contexts. Supporters said the measure would help users, especially youth and vulnerable people, know when they are interacting with AI and reduce deception online; one privacy group withdrew opposition after amendments, and other industry groups said they were no longer opposed or had no formal position. The bill passed 9-1 to Appropriations with the roll left open. The committee also approved AB 1327, which lets consumers cancel home improvement contracts by email instead of only by mail and requires phone assistance for cancellations; the Contractor State License Board withdrew opposition after amendments, and the bill passed 11-0 to Judiciary with the roll left open.
CA
California 2025-2026 Regular Session
Joint Legislative Audit Committee Jun 29th, 2026
Joint Legislative Audit
Transcript Highlights:
- Parks, our auditor, who's here.
- But again, thank you to the auditor, the team, the committee consultants.
- But again, thank you to the auditor, the team, the committee consultants.
- That was legislation that was adopted in AB 2057.
- I want to thank the auditor, his staff, Mr.
MN
Minnesota 2025 1st Special Session
House Elections Finance and Government Operations Committee 2/12/25
Elections Finance and Government Operations
Transcript Highlights:
- First on the agenda would be the Office of Legislative Auditor, and anyone testifying for the auditor
- Judy Randall, Legislative Auditor.
- Randall legislative auditor I want to Randall legislative auditor I want to thank<00:01:01.000><
- > I'll the legislative auditor and today I'll the legislative auditor and today I'll be<00:01:57.039
- <00:20:08.480>
in legislative auditor exists for we're in legislative auditor exists for we're
WY
Wyoming 2026 Regular Session
Joint Corporations, Elections & Political Subdivisions, May 21, 2026 - AM
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- different approach to um auditor rinas. different approach to um auditor rinas.
- uh legislative fixes that are essential. uh legislative fixes that are essential.
- for the auditor? Thank you, Auditor. for the auditor? Thank you, Auditor.
- Secretary of State, auditor, and governor. Secretary of State, auditor, and governor.
- And I think the auditor<04:13:13.359>
has <04:13:13.680>a auditor has a auditor has a maybe
WA
Washington 2025-2026 Regular Session
Citizen Commission for Performance Measurement of Tax Preferences Aug 6th, 2025
Citizen Commission for Performance Measurement of Tax Preferences
Transcript Highlights:
- We also have Pete Van Morsell and our legislative auditors...
- And third, the legislative auditor must recommend whether to continue each tax preference.
- This brings us to the two legislative auditor recommendations.
- Two legislative auditor recommendations.
- The legislative auditor recommends that the legislature allow the preferences to expire. Okay.
Summary:
The Citizens Commission for Performance Measurement of Tax Preferences met on August 6, 2025, with five commissioners present and a quorum. The commission approved the May 7, 2025 meeting minutes and welcomed new commissioner Scott Edwards, who introduced himself. Staff also confirmed the September meeting date had been changed to September 22, 2025 at 10:00 a.m. to accommodate his schedule, and noted that testimony questions for the public hearing would be used at that meeting.
JLARC staff then presented preliminary 2025 tax preference performance reviews covering nine preferences. For natural gas used as a transportation fuel, staff said the preferences reduce fuel costs but do not meet emissions-reduction goals, and recommended continuing the public utility tax and natural gas use tax exemptions while modifying reporting requirements; they also recommended continuing the marine-use LNG sales tax exemption and considering the Department of Revenue work group’s findings. For travel agents and tour operators, staff said the small-beneficiary rate appears to support smaller firms, while the larger-beneficiary rate should be reviewed and both should have clearer objectives and metrics. For nonprofit low-income housing development, staff said the preference is helping produce housing but the current metric does not align well with the objective, data/reporting problems remain, and the legislature should decide whether to continue and possibly modify the exemption, including considering annual renewal.
Staff also reviewed the multipurpose senior citizen centers exemption, concluding it meets its objective and recommending continuation, with possible consideration of making it permanent. For disabled veteran adapted housing, staff said the preference has very low uptake despite eligible veterans and recommended continuing it but modifying it in consultation with the Department of Veterans Affairs to improve use. For trade convention attendance, staff said the preference aligns Washington with other states and recommended continuation. For agricultural fertilizer and seed wholesaling, staff said the exemption reduces tax layering and recommended continuation, with clarification on whether it is exempt from expiration/performance-statement requirements. For agricultural crop protection products, staff said the preference met its revenue-growth metric and recommended extending it while considering better metrics or recategorizing it as tax relief. Finally, for energy sales to a silicon smelter, staff said the preferences were unused because the facility was never built and recommended allowing them to expire. The meeting ended with reminders about written testimony and the September public testimony session.
CA
California 2025-2026 Regular Session
Joint Legislative Audit Committee Jul 15th, 2025
Transcript Highlights:
- We have brought forward here our auditor, Mr.
- Auditor, if you could keep it under 10 minutes, that would be great.
- The state auditor is the first.
- In its report, the state auditor made five recommendations.
- I saw that the auditor put something, or there was a lot of, Something in between, I saw that the auditor
Summary:
The Joint Legislative Audit Committee held an oversight hearing on the state auditor’s October 2024 report on California’s Forensic Conditional Release Program (CONREP) for sexually violent predators. Members and witnesses discussed public safety, the long delays in finding community housing, the role of local housing committees, and the Department of State Hospitals’ oversight of Liberty Healthcare, which operates much of the program. Several legislators from rural and high-desert districts said their communities have been disproportionately affected by placements and questioned why many placements end up in remote areas.
State Auditor Grant Parks said the audit found that CONREP participants were convicted of new offenses less often than sexually violent predators who were unconditionally released, but that 18 of 56 participants had been revoked and returned to state hospitals for noncompliance. He said it took an average of 17 months to place current participants in the community, with 20 additional people awaiting placement for an average of 20 months, and that the program incurred significant pre-placement costs. Parks also said local officials were often unclear about their role, DSH had not given clear guidance at the time of the audit, and California lacks a transitional housing option used in some other states. He reported that DSH had implemented four of the five audit recommendations, while declining the recommendation to explore state-owned transitional housing.
DSH Director Stephanie Clendendon and Liberty representative Ken Carabello defended the program as a court-ordered, highly supervised treatment model intended to reduce reoffending and support reintegration. They said DSH is actively involved in placement review, that Liberty searches countywide under statutory restrictions, and that community feedback and court approval are part of the process. DSH said it has now implemented guidance for housing committee designees, formal program reviews, an outcome tracker, and an analysis of whether to separate some Liberty services into different contracts. DSH continued to oppose transitional housing, arguing it would not solve the core siting and statutory problems and would add cost. Several members remained critical, arguing the program is broken, costly, and unfairly concentrated in certain communities, and some called for major statutory changes or suspension of the program.
WA
Washington 2025-2026 Regular Session
Citizen Commission for Performance Measurement of Tax Preferences May 6th, 2026 at 10:00 am
Citizen Commission for Performance Measurement of Tax Preferences
Transcript Highlights:
- Two bills implemented a legislative auditor recommendation previously reviewed by JLARC.
- Two bills implemented a legislative auditor recommendation previously reviewed by JLARC.
- implement any legislative auditor recommendations.
- I'm Keenan Katapasky, the former legislative auditor.
- I had the pleasure of working with Grant for most of my tenure serving as legislative auditor.
Summary:
The Citizen Commission for Performance Measurement of Tax Preferences met on May 6, 2026, with quorum present and unanimously approved the October 21, 2025 minutes. The Attorney General’s Office then provided its annual refresher on Washington’s Public Records Act and Open Public Meetings Act, emphasizing broad disclosure requirements, records retention, prompt routing of records requests to staff, and OPMA rules for meetings, conference calls, emails, special meetings, and executive sessions.
JLARC staff next reviewed 2026 tax preference legislation, noting 20 bills affecting tax preferences. Examples included repeal of the coal sales tax exemption, changes to data center exemptions, new property tax exemptions for renewable energy facilities and land bank authorities, and a broad tax package in Senate Bill 6346 that created credits and deductions, expanded the working families tax credit, and exempted items such as diapers and hygiene products. Staff also presented the 2026 expedited review report covering 64 tax preferences and explained that it is based on prior JLARC reviews and Department of Revenue studies rather than full new reviews.
The commission approved unchanged 2026 public testimony questions and then adopted the draft 2027–2036 tax preference review schedule, along with a new rolling 10-year schedule format that will be updated each May. During discussion, Representative Pollitt questioned how preferences are prioritized for full review versus expedited or no review, especially for large preferences without performance statements, and staff explained that legislative mandates, expiration timing, and staff capacity drive the schedule. The commission agreed staff would meet with members to discuss possible future adjustments.
The meeting concluded with public and staff recognition of Commissioner Grant Forsyth, who is leaving the commission after 13 years of service. Speakers praised his leadership, consensus-building, and long tenure as both commissioner and chair. The next commission meeting was announced for August 4, 2026.
MN
Minnesota 2025 1st Special Session
House State Government Finance and Policy Committee 2/11/25
State Government Finance and Policy
Transcript Highlights:
- <00:31:00.639>
auditor <00:31:01.240>office staff and the legislative auditor office - , the legislative auditor, or a constitutional officer such as the Attorney General.
- , the legislative auditor, or a constitutional officer such as the Attorney General.
- , the legislative auditor, or a constitutional officer such as the Attorney General.
- , the legislative auditor, or a constitutional officer such as the Attorney General.
Summary:
The committee met on February 11 and began with introductions from members and staff, who shared brief personal and district facts. Chair Jim Nash then outlined the committee’s goals for the session, emphasizing bipartisan cooperation, the need to address a looming structural deficit, and the committee’s role in moving legislation forward. The committee also reviewed its rules for the year.
The main item was House File 3, authored by Chair Nash and referred to Ways and Means. The bill would require the Office of the Legislative Auditor to produce an annual report tracking whether agencies have implemented prior audit and evaluation recommendations, with the goal of improving internal controls, transparency, and accountability and helping legislators make funding decisions. Nash described the bill as a preventative measure to reduce waste, fraud, and abuse, and said it was modeled in part on practices used in Colorado. Legislative Auditor Judy Randall testified that the office already produces similar update reports but lacks resources to independently verify many agency responses; she said the bill would provide a framework for more regular reporting and discussion, not a “shame tool.”
Ranna Lee of Americans for Prosperity testified in support, saying the bill would increase accountability and transparency for how public agencies manage taxpayer resources. A letter from the Minnesota Council on Nonprofits was also noted in support. Representative Clardy offered the A7 amendment to add an appropriation matching the fiscal note; Nash accepted it, saying savings could be found later in the process. The committee approved the A7 amendment by voice vote. During discussion, Representative Quam supported the bill’s focus on accountability, and Representative Freiberg questioned the Legislative Auditor about the office’s expertise on a specific ambulance-services recommendation in the report. Randall responded that the office’s staff are policy research generalists who use standards, best practices, interviews, surveys, and site visits to develop recommendations, and that the goal is to prompt further discussion rather than require blind acceptance. The transcript ends during that exchange, with no final committee vote on House File 3 shown.
MN
Minnesota 2025 1st Special Session
House State Government Finance and Policy Committee 1/23/25
State Government Finance and Policy
Transcript Highlights:
- They have ignored Common Sense reports and recommendations from the Office of the Legislative Auditor
- auditor.
- <00:02:48.840>
that legislative auditor and I believe that legislative auditor and I believe - design and the legislative design and the legislative auditor<00:04:44.000>
sections <00:04 - them legislative auditor comes across them legislative auditor comes across them but<00:09:15.959
Summary:
The House State Government Finance and Policy Committee met on January 23, 2025, approved the minutes from January 21, and took up House File 2, a bill on mandatory fraud reporting and grant oversight. Representative Davis described the bill as requiring state agencies to report suspected fraud to law enforcement and legislative leaders, post organizational charts online, conduct unannounced site visits for grant recipients, require reporting of grant violations, and suspend or terminate grant agreements when recipients are charged with or convicted of related crimes. No testifiers were present.
Committee members asked about how the reporting requirements would work, whether the bill should reference inspectors general or other law enforcement channels, and whether whistleblower protections would cover employees making reports. Representative Joy suggested the bill should halt funding immediately when fraud is reported, while Representative Ston raised the possibility of including contract employees. The committee administrator said the general whistleblower statute likely applies, but would follow up if needed.
Representative Anderson noted that the Minnesota Council of Nonprofits was listed as an opponent and asked about any outreach; Representative Davis said he was surprised and had not been contacted directly. The chair said the bill would be laid over because no fiscal note was yet available, and encouraged further discussion with members and the Minnesota Council of Nonprofits before the bill returns. The chair then moved on to a brief discussion of the governor’s budget proposal, noting that several agencies had declined to appear, and the meeting adjourned.
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-01-14 (4:00PM Session)
Florida House Floor Meeting
Transcript Highlights:
- Stop mixing up the money, the Auditor General said.
- The Auditor General will audit the Department of Education and the SFOs every single...
- things roll on as they are would be legislative malpractice.
- And the Auditor General will do that on an annual basis.
- This is a necessary piece of legislation.
Summary:
The Senate convened with prayer, the Pledge of Allegiance, and several introductions, including recognition of Alpha Kappa Alpha Sorority’s Founders’ Day and a visiting debate student. The chamber then received and adopted, by a 39-0 vote, a committee report confirming 52 gubernatorial executive appointments to various state, regional, and local boards and commissions.
The first major bill was SB 250 on rural communities, described as a broad “Rural Renaissance” package. Sponsor Senator Simon outlined provisions creating an Office of Rural Prosperity, a Renaissance Grant Program for counties facing population loss, housing and transportation investments, additional funding for rural education, and rural health care support. Two amendments were adopted to remove overlapping grant language tied to new federal rural health funding and to update hospital funding estimates. Senators from both parties generally supported the bill, though some raised questions about eligibility for certain rural areas and how funds would be accessed. The bill passed 39-0.
The Senate then took up CS/SB 318 on educational scholarship programs. Senator Gates said the bill responds to Auditor General findings by separating scholarship funding from public school funding, requiring student identification and enrollment verification, reducing administrative fees for scholarship funding organizations, requiring annual audits, and directing the Department of Education to develop a competitive selection and performance-based business plan for those organizations. Three amendments were adopted, including changes to the stabilization fund and documentation requirements. Senators from both parties debated transparency, accountability, and implementation concerns, with some also urging future attention to declining-enrollment school districts and the quality of scholarship providers. The bill passed 38-0.
At the end of the session, the Senate waived rules to immediately certify SB 250 and CS/SB 318 to the House, welcomed Palm Beach County visitors in the gallery, and adjourned until the next scheduled meeting.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jan 8th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Well, that number came from what our auditors determined.
- This is something that's found by auditors, and we expect it to be...
- Archer said, get with your auditor, but also the Municipal League.
- I'll just say we've talked with the auditors. I'll just say we've talked with the auditors.
- We're going to continue to work with the auditor.
Summary:
The committee first heard updates on delinquent private water and sewer reports. For reports due as of December 31, 2012, staff said five additional 2024 reports had been received since the December meeting, bringing the total of released escrow funds to 17 and leaving 26 still escrowed. For reports delinquent as of December 31, 2023, two more reports were received, bringing 59 of the original 64 into compliance and leaving five outstanding. Both update reports were filed without objection.
The committee then discussed Act 709 of 2021 and the town of Daisy’s repayment of street turnback funds. Staff said Daisy had made improper payments to a nonprofit, used restricted street funds for fire truck and fire department building costs, and had not adopted the required repayment ordinance or obtained approval for a reduced repayment percentage. Mayor Lisa Cogburn said the city council had not approved repayment because members disputed the amount, though she said the city had funds to pay. After questions from members and staff explaining the audit calculations, the committee adopted a motion requiring Daisy to repay 10% of unrestricted general fund revenues under the statute and to withhold turnback funds if the city fails to comply. The report was then filed.
The committee reviewed numerous deferred and current audit findings from cities, counties, and water systems. Several local officials appeared and described corrective steps, including Harrison district court, Carroll County airport, Izard County treasurer, Alexander district court, Town of 56 officials, Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, Ozan, and Lee County. Findings included missing or inaccurate reconciliations, unsupported credit card charges, payroll and compensation issues, improper use of public funds, missing receipts, and budget overruns. Some matters were referred to the prosecuting attorney and Attorney General, including Bull Shoals and Lone Oak County, while others were filed or deferred as appropriate. The committee also deferred two private water and sewer reports for lack of proper responses, filed 19 reports with resolved findings, and filed 53 reports with no findings.
Before adjourning, the committee set its next meeting for February 12, 2026.
OK
Oklahoma 2026 Regular Session
Appr/Sub-General Government and Transportation 2ND REVISED Jan 12th, 2026 at 09:00 am
Transcript Highlights:
- Pay scales remain a major challenge as we work to recruit and retain qualified auditors.
- We just do not retain enough of the midlevel auditors as senior-level auditors begin retiring.
- We've got like 5 claims auditors.
- not an additional legislative requirement.
- In the legislation, I think it has the effective date in it.
FL
Florida 2026 Regular Session
Joint Legislative Auditing Committee Oct 13th, 2025
Transcript Highlights:
- Joint Legislative Auditing Committee will now come to order. Janine, please call the roll.
- Legislation will need to be approved. There will be recommendations only.
- if the auditor is helping prepare the financials or if there’s separation of duties.
- The committee has directed the Auditor General and OPA GA to perform this work since 2003.
- The Auditor General may also use her discretion to include operational topics.
Summary:
The Joint Legislative Auditing Committee met to receive updates on Transparency Florida and related transparency tools. The Governor’s Office and the Department of Financial Services described the Transparency Florida website, the state payment and contract systems, and the local-government financial reporting system (Logger X/XBRL), emphasizing public access, searchable payment and contract data, downloadable reports, and ongoing upgrades. Members asked whether school districts and the Department of Corrections are included in these systems; staff explained that state agencies like Corrections are covered through Transparency Florida, FACTS, and the state financial reports, while Logger X is for local governments. Committee staff reported that the Transparency Florida Act’s requirements have been met and noted that any new recommendations would need legislative action; members were invited to submit recommendations by October 30.
The committee then reviewed repeated audit findings for local governments and educational entities. Staff explained the statutory process for “three-peat” findings: first requesting an updated written corrective-action status, then possibly requiring an appearance before the committee, and finally taking further action if findings remain uncorrected. Most entities were recommended for written updates, while the City of Daytona Beach was singled out for an in-person appearance because of a repeated finding involving unexpended building permit balances. Members also raised questions about specific entities, including McIntosh, White Springs, Pahokee, and the Fred R. Wilson Memorial Law Library special district, with staff explaining the nature of the findings and noting that some entities may warrant further review.
The committee adopted a motion to accept staff’s recommendations and to send letters to entities with uncorrected audit findings in late-filed 2023-24 audit reports. It also approved a motion directing the Auditor General and OPPAGA to conduct the required audit of the Department of the Lottery for fiscal year 2025-26, with the Auditor General handling financial, internal control, and compliance work and OPPAGA preparing operational recommendations. The meeting concluded with notice that the next meeting was tentatively scheduled for November 3 at 3:30 p.m., followed by adjournment.
HI
Transcript Highlights:
- The auditor at the time did not find it was warranted. There were several issues at the time.
- The auditor at the time did not find it was warranted. There were several issues at the time.
- The auditor at the time did not find it was warranted. There were several issues at the time.
- The auditor at the time did not find it was warranted. There were several issues at the time.
- The auditor at the time did not find it was warranted. There were several issues at the time.
Summary:
The Housing Committee heard testimony on several housing-related bills. On SB 26, SD 2, relating to affordable housing, the Office of Planning and Sustainable Development explained a prior transit-oriented development study that identified roughly 59,000 possible units and about 25,000 affordable units from known projects, and said the bill would help fill gaps by evaluating additional public lands for housing suitability and possible co-use with existing facilities. Members asked about the need for resources and staffing to do that work, and OPSD said it would need time and consultant support to carry it out. Testimony on the bill included support from state and county housing agencies and comments from planning and land use entities.
On SB 66, SD 2, relating to housing and historic preservation review, SHPD and OHA both testified. SHPD said the bill would not override existing burial-site protections and that county staff with proper qualifications could make historic-property determinations locally, while OHA asked for clearer language requiring consultation when Native Hawaiian historic sites are involved and clearer procedures if an adverse effect is found. Committee members and SHPD discussed whether the bill should explicitly preserve existing Chapter 6E processes, whether counties have qualified staff, and how quickly a county would have to decide if it cannot complete the review itself and must use a third-party reviewer. Supporters said the measure could speed permitting and keep decisions local; one opponent argued it could rush approvals and strain infrastructure. The committee also heard support from housing, construction, business, and food-industry groups, and opposition from some preservation and community advocates.
The committee then heard SB 332, SD 1, on foreclosure-related protections, with testimony focused on Lānaʻi and concerns about speculative real estate after the foreclosure moratorium ended. SB 414, SD 2, on restoring access to disaster-affected areas, drew support from HHFDC, DHS, and the Maui Chamber; HHFDC noted DOH plans for a temporary paved access road to the Kayola temporary housing site and said agencies were discussing which parcels would be needed. On SB 102, SD 2, relating to affordable housing and third-party historic review, SHPD said it would need to do more upfront screening and that the bill’s timelines and third-party provisions should be clearer; OHA said the measure should include a sunset and better staffing, and asked that the department fill positions to meet review demand. No votes or final committee actions were reported in the transcript.
WA
Washington 2025-2026 Regular Session
Citizen Commission for Performance Measurement of Tax Preferences May 6th, 2026
Citizen Commission for Performance Measurement of Tax Preferences
Transcript Highlights:
- Two bills implemented a legislative auditor recommendation previously reviewed by JLARC.
- Two bills implemented a legislative auditor recommendation previously reviewed by JLARC.
- legislature time to implement any legislative auditor recommendations.
- I’m Keenan Katapasky, the former legislative auditor.
- I had the pleasure of working with Grant for most of my tenure serving as legislative auditor.
Summary:
The Citizen Commission for Performance Measurement of Tax Preferences met on May 6, 2026, with quorum present and unanimously approved the October 21, 2025 minutes. The Attorney General’s Office then provided its annual open government refresher, covering key points of the Public Records Act and Open Public Meetings Act, including broad disclosure requirements, records retention, response timelines for public records requests, and rules for meetings, special meetings, emergency meetings, and executive sessions.
JLARC staff gave a 2026 legislative session update on tax preference bills. They highlighted 20 bills affecting tax preferences, including repeal of the coal-related sales and use tax exemption, changes to data center exemptions, new property tax exemptions for renewable energy facilities and land bank authorities, and a broad tax package in engrossed substitute Senate Bill 6346 that created multiple credits, deductions, and exemptions. Staff also presented the 2026 expedited tax preference review report covering 64 preferences, noting it is based on prior JLARC reviews and Department of Revenue studies and is now available in an interactive searchable format.
The commission approved the 2026 public testimony questions without changes and then adopted the 2027–2036 tax preference review schedule, along with a new rolling 10-year schedule that will be updated each May. During discussion, commissioners raised concerns about how preferences are prioritized for full review versus expedited review, especially for older or high-revenue preferences without performance statements, and staff explained that legislative mandates, expiration dates, and workload constraints drive the schedule. The meeting also included a public and staff recognition of Commissioner Grant Forsyth’s 13 years of service and leadership, with remarks praising his collaborative approach and long tenure; the next meeting was set for August 4, 2026.
WA
Washington 2025-2026 Regular Session
JLARC I-900 Subcommittee for SAO Performance Audits Jul 16th, 2025
JLARC I-900 Subcommittee for SAO Performance Audits
Transcript Highlights:
- Today we are having a presentation on the legislative implementation... ...presentation on the legislative
- In this presentation, I will also cover two State Auditor recommendations made to agencies that had legislative
- I'm a senior performance auditor with the Office of the Washington State Auditor.
- Carly Schmidt, a performance auditor on this project.
- I'm Hannah Yord, a performance auditor on this project.
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.
MN
Minnesota 2025 1st Special Session
State government committee OKs bill creating new Office of the Inspector General 2/18/25
Transcript Highlights:
- <00:16:14.880>
and legislative auditor and the policies and legislative auditor and the policies - <01:07:31.599>
auditor um the office of the legislative auditor um the office of the legislative - The legislative auditor and deputy legislative auditor are unclassified and appointed to a term.
- legislative auditor and the deputy legislative auditor and the deputy legislative<01:09:43.960><
- auditor and the serve the legislative auditor and the deputy<01:09:55.360>
legislative <01:09:
WA
Washington 2025-2026 Regular Session
JLARC – Joint Legislative Audit & Review Committee Sep 17th, 2025
Transcript Highlights:
- We have a number of members and the legislative auditor present in Hearing Room A of the House.
- Let's talk about the proposed meeting schedule, and our legislative auditor, Eric Thomas, will present
- The legislative auditor concluded that the Office of Privacy and Data Protection, or OPDP, meets statutory
- And so this leads us to the second legislative auditor recommendation.
- And finally, another difference is that the legislative auditor is required to make a recommendation
Summary:
The Joint Legislative Audit and Review Committee met on September 17, 2025, in hybrid format. After roll call, the committee initially lacked a quorum and deferred approval of the July 15 minutes until Representative Berg arrived; the minutes were then adopted. Members also discussed the proposed 2026 JLARC meeting schedule, including possible changes to address crowded July meetings and the annual tax exemption review workload.
Staff presented the annual lodging tax expenditures report, noting that 213 municipalities received distributions in 2024, with 91% reporting compliance, $114 million awarded for more than 1,700 activities, and no independent verification of the self-reported data. Several members questioned the value and usefulness of the report, and the executive committee indicated it may recommend removing the statutory reporting requirement. The committee then heard the preliminary performance audit of the Office of Privacy and Data Protection, which found the office meets its statutory responsibilities and has high user satisfaction, but recommended updating the statute to better match the office’s current capacity and focus and improving performance measures to reflect long-term privacy outcomes rather than outputs. Members asked about FERPA and other federal privacy laws, and OPDP staff said they provide general privacy training and consultation but not law-specific training unless requested.
The committee adopted the final report on Washington State recreational boating programs without recommendation, after staff reported that boating revenues support both general government and boating activities and that no participating agencies submitted formal comments. Members asked about boater safety education and possible overlap among the six agencies involved; Parks staff said education has reached more than 500,000 boaters and that fatalities and incidents have declined. The committee also reviewed planned study questions for a JLARC review of Labor and Industries’ enforcement of farm worker laws, with members raising scope questions about the term “farm worker” versus “agricultural worker,” and for DNR’s Eastern Washington sustainable harvest calculation, which JLARC will review as DNR completes its recalculation. Finally, staff outlined the 2026 tax preference performance reviews covering seven preferences, and members asked about racial equity, environmental impacts, disclosure of beneficiary savings, and how the reviews will measure effectiveness; the meeting adjourned before noon.