Video & Transcript Research : 'performance audit'

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KY
Transcript Highlights:
  • <00:24:27.200> can perseverance can improve performance can perseverance can improve performance
  • discussions with our with our audites discussions with our with our audites and<01:37:55.679>
  • <01:38:04.960> document<01:38:05.440> on during our audit a document on during our audit
  • our audit and we use them as an adviser. our audit and we use them as an adviser.
  • we usually identify those in an audit we usually identify those in an audit because,<01:46:40.800
Summary: The committee heard a presentation from KDE on the revised Kentucky academic standards for reading and writing. KDE explained the statutory six-year review process, the public comment periods, and the main revisions, including updates tied to the science of reading, decodable text, encoding/decoding, and an updated vision statement. KDE said 308 responses were received on the initial public comment, most respondents favored keeping standards as-is, and about 12% of standards were revised. The department also said the document was streamlined by removing repeated graphics and reducing its size by about 24%, and that a later comment period drew more than 400 responses. No new standards were flagged for review. Members asked about alignment between standards, curriculum, assessments, and NAEP, and KDE said instructional resources should be aligned to standards, KSA assessments are aligned to the standards, and screeners/diagnostics help identify student needs. Representative Truett raised the idea of a textbook-to-standards crosswalk, and KDE said publishers and a future repository partner should provide such crosswalks for local districts. Representative Bojanowski asked why foundational reading skills are not directly assessed on the third-grade KSA; KDE responded that the assessment is designed to measure end-of-grade expectations, while screening and diagnostics are used earlier to identify decoding needs. Representative Gel asked about early childhood supports, and KDE said it is working with early learning and special education offices and promoting LETRS professional learning for both teachers and preschool educators. The committee then received the mathematics improvement committee report. KDE said the mathematics committee unanimously approved a new strategic plan for improving math achievement from pre-K through grade 20 and adult education. The plan centers on six priorities: student empowerment, effective mathematics teaching and learning, continuous educator development and growth, a continuum of learning, community and family partnerships, and teacher recruitment and retention. KDE said the plan is intended as a living document with goals, recommended actions, and evidence bases, and that it aligns with the Kentucky Numeracy Counts Act by supporting high-quality instructional resources, professional learning, and family resources. In response to Senator Thomas, KDE explained that the professional learning recommendation means districts should tailor teacher training to classroom needs and instructional materials so math teachers are better equipped to implement standards and support students.
WY

Wyoming 2026 Regular Session

House Judiciary Committee, February 18, 2026

Judiciary

Transcript Highlights:
  • These reports are to be posted online by the Department of Audit by December 31st of each year.
  • posted online by the department of audit posted online by the department of audit by<00:09:51.680
  • due to the department of audit. due to the department of audit. on<00:10:11.360> page<00:
  • Since I began department of audit.
  • Justin Chavis, Director of the Department of Audit.
MN

Minnesota 2025-2026 Regular Session

House State Government Finance and Policy Committee 2/19/26

State Government Finance and Policy

Transcript Highlights:
  • So, that's rare, but that can go through that and also through audits.
  • If you look at this, so through collections, through audits, here are the dollars.
  • If you look at this, so through collections, through audits, here are the dollars.
  • If you look at this, so through collections, through audits, here are the dollars.
  • , specialized internal audit, specialized internal audit, investigation,<01:28:56.960> or<
Bills: HF1338
MN

Minnesota 2025-2026 Regular Session

House State Government Finance and Policy Committee 3/13/25

State Government Finance and Policy

Transcript Highlights:
  • terms of uh uh History Day performance terms of uh uh History Day performance nationally<00:10:20.160
  • We perform the work for public owners.
  • We perform the work for public owners.
  • <00:31:21.720> or need to um they're not performing or need to um they're not performing or
  • Swift County and in 2012 their audit Swift County and in 2012 their audit cost<01:13:47.000>
TX

Texas 89th Regular

Culture, Recreation & Tourism Apr 3rd, 2025

Culture, Recreation & Tourism

Transcript Highlights:
  • Project developers engage... and hire wildlife biologists to perform studies to ensure compliance with
  • They hire engineers to perform studies.
  • House Bill 3887 increases payment and performance bond thresholds to $150,000 for public work contracts
  • Current state law requires payment bonds for contracts in excess of $25,000 and performance bonds for
  • In construction projects, performance bonds guarantee that a contractor will complete a project according
KY
Transcript Highlights:
  • Just as an FYI, the GFOA generally recommends that an audit be performed at least once every five years
  • <00:09:58.160> of actuary to perform the audit for all of actuary to perform the audit for
  • audit be performed at recommends that an audit be performed at least<00:11:19.920> once<00:11
  • If you’ve got a digital version, you can link to all the previous most recent audits that are performed
  • audits that are<00:13:42.480> performed.
Summary: The meeting began with quorum, approval of the prior minutes, and an announcement that the June meeting had been canceled and replaced by this combined May/June meeting; the next official PPOB meeting was announced for July 21 at 2:30. Staff then gave an overview of the Public Pension Oversight Board’s required actuarial audit process, explaining that House Bill 238 requires a review every five years of the retirement systems’ actuarial assumptions and methods, funded by the systems themselves. The presentation distinguished this audit from a financial or forensic audit, described the three possible audit levels (full replication, limited/spot review, or basic review), and noted that the last audit in 2021 was a level one performed by Milleman Consulting at a cost of about $190,000. Members discussed timing for the next audit cycle, with a request to LRC likely needed in July or August to target the June 30, 2026 valuation, and several members expressed interest in another level one review. Questions also addressed whether prior audits found major issues; staff said the 2021 review was generally clean but recommended more consistency in reporting and assumptions across systems. The committee then welcomed new staff and interns, including Odet Guanzi of KPPPA and Team Kentucky intern Amamira Bowman. Bo Barnes of the Teachers Retirement System presented an overview of the statutory framework for reemployment after retirement under KRS 161.605. He explained that the law is intended to let retirees return to help with staffing needs, do so in an actuarially sound way through required contributions, and keep TRS compliant with federal tax rules for a qualified plan under section 401(a). Barnes described the required breaks in service and earnings limits for retirees returning part-time or full-time, including the three-month or 12-month break depending on the employer, the 6,900-day limit, and the daily wage threshold based on years of service. He also noted a lightly used critical shortage program that allows school districts to hire retirees without a wage cap, while still observing the break-in-service rules. Members asked questions about who decides the scope and level of the actuarial audit, how the audit would treat leave balances and other benefit-related items, and whether the prior level one audit identified substantial problems. Staff said the committee would request the audit, but LRC would handle contracting, and that the audit scope could include items like sick leave and annual leave costs if requested. On the reemployment topic, Barnes emphasized that the rules are designed to avoid pre-arranged retire-and-return arrangements that could jeopardize TRS’s tax-qualified status. No formal votes were taken beyond approving the minutes, and the meeting concluded with the presentations and discussion of these pension oversight issues.