Transcript Highlights:

• The funds that were within sort of that—MMB is a lead agency and leads the audit process.
• Um I have two for these audits.
• So do you always put out RFPs for these types of audits, or is this—help me understand the auditing process
• is this help me understand the auditing is this help me understand the auditing process?
• <01:23:59.760> The timeliness and quality audits. The timeliness and quality audits.

Keywords: 1183, house

Transcript Highlights:

• annual audits and desire to look for efficiencies that y'all kind of built into your processes over
• Recently we had audit findings related to a state entity. not having in a process to associate payments
• So we have a risk assessment process that we use to try to figure out. where we'll do our audits.
• y'all do audits on higher ed? We do. OK, how does that process?
• So in this audit, of this forensic audit...

Keywords: 1184, house, all

Transcript Highlights:

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

Keywords: 928, house, all

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

Transcript Highlights:

• , or any audit for those groups?
• audits.
• we're quite well audited.
• It was pretty clear in the testimony that there are various processes in place to handle audits, and
• It was pretty clear in the testimony that there are various processes in place to handle audits, and

Keywords: 910, house, all

Summary: The House Committee on Higher Education met on March 14, 2025, and heard five University of Hawaii-related bills. SB 741 would create an external audit committee for the UH system and Board of Regents; UH and UHPA opposed it, saying existing internal and external audits already provide robust oversight, and the committee later recommended deferring the bill indefinitely as duplicative. SB 1252 SD2 would create a dementia training program for health care providers; the Alzheimer’s Association and other supporters said broader training is needed across the care workforce, while the university discussed using JABSOM as a coordinator. The committee deferred the bill to March 19 for an HD1 reflecting JABSOM’s suggestions and removing the appropriations/FTE language. SB 1502 SD1 would fund faculty positions, student programs, and facilities at UH Manoa and West Oahu for defense-sector workforce development. UH and Chamber of Commerce Hawaii supported the measure, describing a pipeline for students into intelligence, cybersecurity, and related fields, while one individual opposed it as too closely tied to military contracting and urged investment in other sectors instead. The committee amended the bill to remove FTE references and advanced it; the vote to pass with amendments was adopted, with several members voting aye and some excused. SB 1530 would require performance-based allocation of UH general funds and efficiency reporting. UH and the Attorney General’s office raised concerns, saying the bill’s metrics would apply across the entire general fund budget and were not practical as drafted; the committee also noted opposition from the Budget and Finance Department and individuals. SB 1624 SD1 would restrict RIM funds to renewing, improving, or modernizing existing facilities and require annual reports. UH opposed the bill and explained that RIM is a lump-sum approach used to address deferred maintenance and capital needs, with Board of Regents approval and quarterly reporting already in place; the Attorney General suggested constitutional amendments. The transcript ends during discussion of SB 1624, with no final action shown in the excerpt.

Transcript Highlights:

• on the financial audit side, you know, we are auditing to make sure these internal controls are in place
• on the financial audit side, you know, we are auditing to make sure these internal controls are in place
• side you know we are auditing to audit side you know we are auditing to make<00:05:10.520> sure
• <00:20:39.919> and them are Financial Audits and them are Financial Audits and performance
• /c><00:20:41.320> special performance Audits and some are special performance Audits and some

Keywords: 1187, senate, all

Summary: The Senate Finance Committee met on January 9, 2025, to focus on internal controls, fraud prevention, and legislative oversight of state agencies. Legislative Auditor Judy Randall explained Minnesota’s internal control framework, based on the GAO Green Book, and described five core controls: assigning responsibility, separating duties, restricting access, maintaining policies and procedures, and keeping records. She tied each control to examples from recent audits, including DHS’s Medicaid provider debt recovery, the Minnesota State Academies’ travel reimbursement issue, privileged access at the Minnesota State Lottery, missing mileage-verification procedures at the Board of Firefighter Training and Education, and weak documentation in the Board on Aging’s senior nutrition program. Deputy Legislative Auditor Jod Mson Rodriguez then presented a new follow-up report on implementation of prior recommendations from 2022 through 2024, including special reviews. She said the office gathers agency documentation, evaluates progress, and categorizes recommendations from implemented to not applicable, while noting that some items require more work to verify and that this reflects OLA capacity rather than agency performance. Examples included the Department of Commerce, where some policy changes were verified but further work would be needed to confirm consistent investigator compliance, and the Metropolitan Council, where more data analysis would be needed to determine whether bonus payments were properly earned. She also noted that a legislature-directed recommendation to require grant manager training had not been implemented. Overall, OLA reported that state agencies had implemented or partially implemented close to 70% of its recommendations, while the legislature had implemented or partially implemented about 40% of recommendations from the last three years. Members generally praised the office’s work and discussed how agencies respond after reports are issued. Senator Westrom raised concerns about a recent media report on alleged fraud in CCAP, and Randall said OLA was aware of the issue but could not discuss details. Senator Draheim asked about post-report agency engagement, and Randall and Rodriguez said follow-up varies, with some agencies seeking private meetings and others engaging less, but that the follow-up process often prompts further discussion and improvement.

Transcript Highlights:

• RFP process will up the grant program. RFP process will be<00:15:43.280> underway.
• audits done in a responsible way. audits done in a responsible way.
• our state all have independent audits. our state all have independent audits.
• So 32 audits. So they year times eight. So 32 audits.
• audits to March 31st. audits to March 31st.

Keywords: 916, all

Summary: The chairman opened by explaining that the committee would hear proposed interim topics and then rank them by written submissions rather than debating them one by one. The Public Service Commission presented two topics: an educational session on small water utilities, citing maintenance needs, water-quality compliance, and difficulty accessing capital, and a review of civil penalties for pipeline safety violations because Wyoming’s statutory penalties are far below federal levels and could affect compliance and funding. Members and outside presenters then outlined a range of additional topics. Representative Campbell proposed work on fire protection districts and EMS districts, focusing on financial stability, mill levies, and possible county authority to combine districts and levies. He also raised public records at meetings, corporate filing fees, and fraudulent corporate filings. The Community College Commission proposed updating annexation statutes so communities can join community college districts more easily, especially where current mill-levy rules create funding issues. Senator Crago supported the fraudulent corporate filings topic and noted related technology-based solutions and overlap with blockchain issues. Other proposals included CPA “Pathways” licensing changes to address a shortage of accountants, a review of public meetings and public records laws, continuation of the electricity study with emphasis on grid reliability and large-load capacity constraints, and a broader review of the public meetings and records act. Ashley Harpstreith of the Wyoming Association of Municipalities supported extending municipal audit deadlines and described a statewide shortage of auditors and CPAs. Healthy Wyoming proposed studying health coverage options for low-income working adults, including state-sponsored or cooperative models. Representative Chestek proposed making most nonpartisan county offices elected on a nonpartisan basis. No votes or final selections were taken in the portion provided; the committee mainly heard testimony and discussed whether topics should be assigned to this committee or another one.

Transcript Highlights:

• We are presenting today on the School Facility Assistance Fund audit, and just to outline the audit scope
• the school facili assistance fund audit the school facili assistance fund audit um<00:01:27.479>
• um and just to First outline the audit um and just to First outline the audit scope<00:01:30.799
• procedures or the scope of the audit procedures or the scope of the audit which<00:02:22.280>
• <00:02:32.560> our and then at the end of the process our and then at the end of the process

Keywords: 958, all

Summary: The House Budget Review Committee on Primary and Secondary Education and Workforce Development met, approved the minutes from its first meeting, and then received a presentation on the School Facility Assistance Fund audit. State Auditor Allison Ball’s office and its third-party contractor, Blue and Co., explained that the audit followed the scope set in the budget bill: to review each school project’s cost, available local resources, and eligibility criteria for state gap funding, with the Auditor of Public Accounts certifying the final report. The presenters walked through the 20 school projects identified for review and gave the current gap funding amounts found for each. Examples included Adair County at about $7.6 million, Augusta Independent at $5.3 million, B.S. Down Independent at just over $43 million, Fleming County at about $15 million, Garrard County at $14.9 million, Johnson County at $78 million, Somerset Independent at $1.7 million, Walton Verona at $48,000, Williams Town Independent at $7.4 million, and several others. They also noted that some districts were fully funded before the audit or withdrew because they had secured enough local funding, including Breathitt County, Kent County, and Lewis County. Washington County’s project was flagged as failing some House Bill 6 eligibility criteria even though the report calculated a $27.6 million gap. Members asked whether districts that secured funding on their own were being penalized, and the auditors responded that changes in gap amounts reflected several factors, including rising project costs and newly available local funding. They also said the audit did not attempt to determine whether local funds were earmarked for one project versus another, because the budget bill directed them to assess available local funding as provided. The committee requested the presentation slides, and the meeting concluded with no further questions and a motion to adjourn.

Transcript Highlights:

• this kind of mid-year this this process this kind of mid-year process<00:06:35.280> that<00:06
• Um, that would also be a financial audit division audit.
• Um, the financial audits that we conduct each year are performance audits.
• in process for a long time.
• recommend to the full audit commission. recommend to the full audit commission.

Keywords: 919, house, all

Summary: The Legislative Audit Commission Evaluation Subcommittee met on October 6, 2025, to choose additional program evaluation topics for the Office of the Legislative Auditor. Deputy Legislative Auditor Jody Mson Rodriguez explained that the commission had previously selected seven topics from an initial list of 11, with background papers already prepared on five of those items, and that the subcommittee was now being asked to select five more topics for background papers before narrowing the full set to four recommendations later in the fall or early spring. Members discussed several possible topics, especially emergency medical services, non-emergency medical transportation, MinnesotaCare eligibility, child care assistance, medical assistance fraud prevention, and U.S. Bank Stadium. David Kersner of OLA said emergency medical services and non-emergency medical transportation are distinct programs, and noted the EMS topic was evaluated in 2022 while non-emergency medical transportation had not been reviewed since 2011. Auditor Judy Randall said MinnesotaCare eligibility, child care assistance, and medical assistance fraud prevention are better suited to OLA’s financial audit division or special review unit rather than program evaluation, and that financial audits and special reviews do not require Legislative Audit Commission nomination. On process, Mson Rodriguez said the subcommittee had already met its minimum required selections under the commission’s policy and was free to choose additional topics. The discussion also covered whether to broaden the stadium topic beyond U.S. Bank Stadium; staff said the U.S. Bank financing structure alone would be a major undertaking, but they could help craft a future topic focused on maintenance across multiple facilities. No final vote or motion was taken in the portion of the meeting provided, and the chair indicated the committee would continue nominations and discussion.

Transcript Highlights:

• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• Our audit department is tasked with a very important job of making sure that they audit everything and
• There were 52 audit reports with no findings and five audit reports that contained findings.
• internal audits... ...Legislative Audit, but we conducted some internal audits before the firm conducting
• and a more public process.

Summary: The Legislative Joint Auditing Committee met to approve prior minutes and receive reports from several subcommittees and audits. The executive committee reported that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff had reviewed circuit-court caseload assignments in Benton County’s 19th West Judicial District. The committee also heard that Arkansas legislative audit financial statements and audits for fiscal years 2024 and 2025 received clean opinions with no internal-control findings, and that the report was accepted. The counties and municipalities report covered delinquent private water and sewer audits, with many entities reinstated after filing required reports, and reviewed current and deferred reports; several reports were referred to prosecutors, the attorney general, or the Government Bonding Board. The education audit report covered 57 school district audits, with three districts—Camden Fairview, Forest City, and Eudora—deferred until the June meeting because of findings and referrals. A substitute motion amended the report to file the Nettleton School District report, and the amended report passed. The state agencies report noted findings at the Department of Public Safety and the Department of Transportation and Shared Services, including duplicate payments, collateral issues, record-keeping problems, and missing vehicle logs; the committee filed five reports. The committee then reviewed the City of Pine Bluff’s 2024 financial audit. The city received clean opinions overall, but the management letter identified serious issues in the mayor’s office, Parks and Recreation, and Finance, including unaccounted-for receipts, altered invoices, unallowable and questionable purchases, missing equipment, and weak cash-receipting and reconciliation procedures. City officials, including the mayor and department heads, testified that the problems largely involved prior activity, said they had terminated involved employees, referred matters to law enforcement, and described corrective steps such as a forensic audit, new procurement and accounting procedures, electronic receipting and payments, and software upgrades. After questions from members, the committee voted to file the Pine Bluff report and adjourned, with the next meeting set for June 4-5, 2026.

Transcript Highlights:

• Well, if I was just about processing. Well, if I was just about processing.
• So, how does this process, your data your data your data process, your process, your process, your database
• And so instead of but process, right? And so instead of but process, right?
• process vetted, some vetting process vetted, some vetting process is the three names that are is the
• It's about this process that we're putting in about this process that we're putting in about this process

Bills: HB 1535, HB 123, HB 111, HB 180, HB 342, HB 1027, HB 1178, HB 610, HB 1277, HB 1615, HB 1620, HB 5342, HB 4885, HB 4751, HB 4689, HB 4530, HB 4488, HB 2149, HB 2041, HB 2071, HB 1813, HB 2282, HB 2248, HB 2243, HB 2522, HB 2310, HB 2513, HB 2300, HB 1902, HB 3719, HB 4284, HB 4327, HB 3743, HB 3778, HB 3801, HB 5153, HB 5147, HB 4877, HB 4850, HB 3158, HB 3261, HB 3005, HB 3033, HB 3138, HB 3099, HB 2849, HB 2967, HB 3488, HB 3477, HB 3466, HB 3396, HB 3469, HB 2594, HB 2776, HB 2564, HB 2298, HB 5331, HB 5646, HB 5247, HB 5323, HB 2015, HB 4384, HB 3896, HB 4014, HB 3627, HB 3594, HB 2524, HB 510, HB 561, HB 5111, HB 5446, HB 1181, HB 3963, HB 2785, HB 1661, HB 2460, HB 24, HJR 138, HB 3800, HB 42, HB 129, HB 677, HB 668, HB 2128, HB 2038, HB 2316, HB 3686, HB 2563, HB 1160, HB 3883, HB 2788, HB 2663, HB 3305, HB 3474, HB 1105, HB 3490, HB 3597, HB 1295, HB 3512, HB 3783, HB 2017, HB 3010, HB 3112, HB 4215, HB 3223, HB 3464, HB 3120, HB 4214, HB 4081, HB 4783, HB 4063, HB 2783, HB 5085, HB 2510, HB 3426, HB 4361, HB 1169, HB 2516, HB 4700, HB 3560, HB 3860, HB 3146, HB 184, HB 198, HB 247, HB 367, HB 449, HB 1778, HB 514, HB 632, HB 2582, HB 766, HB 2715, HB 2712, HB 3069, HB 3505, HB 1269, HB 4224, HB 5032, HB 2240, HB 5180, HB 3348, HB 4668, HB 4665, HB 3395, HB 3157, HB 4395, HB 4325, HB 4386, HB 4273, HB 2760, HB 2820, HB 1828, HB 1579, SB 2349, SB 1268, SB 610, SB 1577, SB 1369, SB 2032, SB 2034, SB 1057, SB 1044, SB 922, SB 1759, SB 1143, SB 1506, SB 1403, SB 2361, SB 870, SB 372, SB 72, SB 1583, SB 2314, SB 1267, SB 1273, SB 765, SB 552, HB 2145, HJR 112, HB 1804, HJR 110, HB 1194, HB 1531, HB 5008, HB 3421, SCR 27, HB 5398, HB 1407, HB 426, HB 1535, HB 123, HB 1773, HB 1871, HB 2035, HB 2448, HB 2492, HB 1411, HB 4753, HB 4666, HB 4529, HB 1499, HB 1610, HB 2028, HB 1506, HB 886, HB 3546, HB 796, HB 223, HB 1475, HB 3556, HB 4638, HB 111, HB 180, HB 342, HB 1027, HB 1178, HB 610, HB 1277, HB 1615, HB 1620, HB 5342, HB 4885, HB 4751, HB 4689, HB 4530, HB 4488, HB 2149, HB 2041, HB 2071, HB 1813, HB 2282, HB 2248, HB 2243, HB 2522, HB 2310, HB 2513, HB 2300, HB 1902, HB 3719, HB 4284, HB 4327, HB 3743, HB 3778, HB 3801, HB 5153, HB 5147, HB 4877, HB 4850, HB 3158, HB 3261, HB 3005, HB 3033, HB 3138, HB 3099, HB 2849, HB 2967, HB 3488, HB 3477, HB 3466, HB 3396, HB 3469, HB 2594, HB 2776, HB 2564, HB 2298, HB 5331, HB 5646, HB 5247, HB 5323, HB 2015, HB 4384, HB 3896, HB 4014, HB 3627, HB 3594, HB 2524, HB 510, HB 561, HB 5111, HB 5446, HB 1181, HB 3963, HB 2785, HB 1661, HB 2460, HCR 98, HCR 92, HCR 126

Keywords: Trinity River Authority, river authority, Sunset Advisory Commission, Texas Sunset Act, board of directors, governor appointment, public water authority, regional water authority, water resources, local government, natural resources, board training, ethics, open meetings, public information, conflict of interest, complaint procedures, public comment, director removal, governance reform

Transcript Highlights:

• the process remains.
• It would provide the process whereby we would validate our actions.
• But in your example, it would create a process.
• Parks and Wildlife to go through any sort of a rulemaking process on that?
• House Bill 4488 enables the fund consolidation process.

Bills: HB1535, HB 123, HB 111, HB180, HB342, HB 1027, HB 1178, HB610, HB 1277, HB1615, HB1620, HB5342, HB4885, HB4751, HB4689, HB4530, HB4488, HB2149, HB2041, HB2071, HB1813, HB2282, HB2248, HB2243, HB2522, HB2310, HB2513, HB2300, HB1902, HB3719, HB4284, HB4327, HB3743, HB3778, HB3801, HB5153, HB5147, HB4877, HB4850, HB3158, HB3261, HB3005, HB3033, HB3138, HB3099, HB2849, HB2967, HB3488, HB3477, HB3466, HB3396, HB3469, HB2594, HB2776, HB2564, HB2298, HB5331, HB5646, HB5247, HB5323, HB2015, HB4384, HB3896, HB4014, HB3627, HB3594, HB2524, HB510, HB561, HB5111, HB5446, HB 1181, HB3963, HB2785, HB1661, HB2460, HB24, HJR138, HB3800, HB42, HB 129, HB677, HB668, HB2128, HB2038, HB2316, HB3686, HB2563, HB 1160, HB3883, HB2788, HB2663, HB3305, HB3474, HB 1105, HB3490, HB3597, HB 1295, HB3512, HB3783, HB2017, HB3010, HB3112, HB4215, HB3223, HB3464, HB3120, HB4214, HB4081, HB4783, HB4063, HB2783, HB5085, HB2510, HB3426, HB4361, HB 1169, HB2516, HB4700, HB3560, HB3860, HB3146, HB184, HB198, HB247, HB367, HB449, HB1778, HB514, HB632, HB2582, HB766, HB2715, HB2712, HB3069, HB3505, HB 1269, HB4224, HB5032, HB2240, HB5180, HB3348, HB4668, HB4665, HB3395, HB3157, HB4395, HB4325, HB4386, HB4273, HB2760, HB2820, HB1828, HB1579, SB2349, SB1268, SB610, SB1577, SB1369, SB2032, SB2034, SB1057, SB1044, SB922, SB1759, SB1143, SB1506, SB1403, SB2361, SB870, SB372, SB72, SB1583, SB2314, SB1267, SB1273, SB765, SB552, HB2145, HJR112, HB1804, HJR110, HB 1194, HB1531, HB5008, HB3421, SCR27, HB5398, HB1407, HB426, HB1535, HB 123, HB1773, HB1871, HB2035, HB2448, HB2492, HB1411, HB4753, HB4666, HB4529, HB1499, HB1610, HB2028, HB1506, HB886, HB3546, HB796, HB223, HB1475, HB3556, HB4638, HB 111, HB180, HB342, HB 1027, HB 1178, HB610, HB 1277, HB1615, HB1620, HB5342, HB4885, HB4751, HB4689, HB4530, HB4488, HB2149, HB2041, HB2071, HB1813, HB2282, HB2248, HB2243, HB2522, HB2310, HB2513, HB2300, HB1902, HB3719, HB4284, HB4327, HB3743, HB3778, HB3801, HB5153, HB5147, HB4877, HB4850, HB3158, HB3261, HB3005, HB3033, HB3138, HB3099, HB2849, HB2967, HB3488, HB3477, HB3466, HB3396, HB3469, HB2594, HB2776, HB2564, HB2298, HB5331, HB5646, HB5247, HB5323, HB2015, HB4384, HB3896, HB4014, HB3627, HB3594, HB2524, HB510, HB561, HB5111, HB5446, HB 1181, HB3963, HB2785, HB1661, HB2460, HCR98, HCR92, HCR126

Keywords: Trinity River Authority, river authority, Sunset Advisory Commission, Texas Sunset Act, board of directors, governor appointment, public water authority, regional water authority, water resources, local government, natural resources, board training, ethics, open meetings, public information, conflict of interest, complaint procedures, public comment, director removal, governance reform

Transcript Highlights:

• <00:02:03.119> done the LCC has a financial audit done the LCC has a financial audit done
• for the audit then too.
• was selected through an RFP process was selected through an RFP process although<00:02:33.599>
• , this clean audit possible.
• and that makes this audit possible, this clean<00:03:59.040> audit<00:03:59.439> possible.

Keywords: 1183, house

Transcript Highlights:

• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• Our audit department is tasked with a very important job of making sure that they audit everything and
• There were 52 audit reports with no findings and five audit reports that contained findings.
• internal audits. ...Legislative Audit, but we conducted some internal audits before the firm conducting
• and a more public process.

Keywords: 1204, all

Transcript Highlights:

• We should be taking advantage of them as we process a request for funding, and I think that, anecdotally
• <00:03:06.280> a taking advantage of them as we process a taking advantage of them as we process
• <00:04:46.320> that through a little bit of the process that through a little bit of the process
• Yeah, so the state of Colorado has had a somewhat similar process in place for a number of years.
• <00:16:07.279> come<00:16:07.639> back audited and when those audits come back audited

Keywords: 1183, house

Summary: The committee heard House File 3, authored by Chair Nash, which would require the Office of the Legislative Auditor to produce an annual report for fiscal committees showing how well agencies have implemented prior audit recommendations, especially those related to financial practices, internal controls, and management. Nash said the bill is intended to give legislators a clearer, ongoing tool to evaluate agencies before making funding decisions and to help prevent waste, fraud, and abuse. He noted the bill would use existing audit information rather than create a new reporting burden, though he said it would deepen the review of implementation. Legislative Auditor Judy Randall testified that the Office of the Legislative Auditor already tracks implementation to some extent through annual information collected by Minnesota Management and Budget, but that current reporting is based largely on agency self-reporting and is not always independently verified. She said the bill would expand that work and provide the legislature with more useful accountability information. A representative from Americans for Prosperity also supported the bill, calling it a transparency and stewardship measure that would help taxpayers and legislators see whether agencies are following through on recommendations. Several members spoke in favor, describing the bill as a common-sense accountability measure and comparing it to audit practices in local government and private organizations. Nash and Randall also discussed Colorado’s similar process, where audit follow-up information is presented during budget hearings. Members raised concerns about fraud and inefficiency in state government, and Nash said the bill is meant to help lawmakers better protect taxpayer dollars. The committee voted to recommend House File 3 and re-refer it to the Committee on Ways and Means.

Transcript Highlights:

• Harris County alongside counties that have been through the Secretary of State's audit process.
• Although I believe our current Secretary of State has displayed fairness in their audit process, this
• watcher process.
• So a proper audit must follow votes through the entire process from manual counting to from paper ballots
• In both our pre and post-election audit processes, I was going to go through and tell you all the great

Transcript Highlights:

• So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
• And if we've received audits or not received audits, or have we required?
• They would have an audit report.
• Audit, then yes, a request to audit would have to go through our executive committee.
• But it was audited by the state? No, sir. It was Meyer and Ward CPAs. Oh, okay. Private audit.

Keywords: 1204, all

Transcript Highlights:

• , called a federal single audit.
• We're willing to accept the audit without the federal single audit, so it's no longer going to be under
• We required the first-ever audit, which is a system organizational controls audit of SHARE.
• And so we're thinking about bifurcating an audit report review team with audit services because, again
• As I mentioned, we've had clean audits.

Transcript Highlights:

• , financial statements, and audits.
• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• There were 52 audit reports with no findings and five audit reports that contained findings.
• internal audits.
• and a more public process.

Summary: The Legislative Joint Auditing Committee approved the February 13 minutes and then heard several committee reports. The executive committee report noted that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff was asked to review selected Benton County circuit court case transfers. The committee also received and adopted reports from the counties and municipalities committee, the education committee, and the state agencies committee. Those reports covered delinquent private water and sewer audits, education audit reports, and state agency findings such as duplicate vendor payments, collateral issues, record-keeping problems, and vehicle log deficiencies. In each case, the committee voted to file or adopt the reports, with some reports deferred for follow-up or for officials to appear at a later meeting. A major portion of the meeting focused on the City of Pine Bluff’s 2024 financial audit. Auditors said the city received a clean opinion overall, but management letter findings identified serious issues in the mayor’s office, Parks and Recreation, and the finance department. The Parks and Recreation finding involved $179,629 in manual receipts that could not be traced to city deposits, missing receipts from several facilities, $48,415 in unallowable purchases, $13,000 in questionable purchases, altered invoices, unapproved vendors, and missing equipment; those matters were referred to the prosecuting attorney, attorney general, Governmental Bonding Board, and Arkansas State Police. The finance finding cited weak cash-receipting and bank-reconciliation procedures and late or missing deposits. City officials, including the mayor, finance director, and parks director, testified that the problems predated the current administration and said they had taken corrective steps. They described hiring a forensic audit firm, creating or updating standard operating procedures, improving receipting and deposit processes, adding procurement oversight, and moving Parks and Recreation to electronic or system-based receipting. Committee members questioned the officials about oversight, nonprofit relationships, and whether theft or system failures were to blame. After discussion, the committee voted to file the Pine Bluff report. The next meeting was announced for June 4-5, 2026.

Transcript Highlights:

• in the FY25 audit.
• in the FY25 audit.
• As you know, the task of auditing and audit report reviews AI.
• , and annual audits.
• , annual audits.

Bills: HB1

Keywords: feed bill, legislative appropriations, legislative branch, New Mexico Legislature, general fund, legislative council service, legislative finance committee, legislative education study committee, house chief clerk, senate chief clerk, per diem, mileage, session expenses, interim committees, district staff, capitol complex, capital outlay data system, legislative processing system, redistricting, census redistricting

Transcript Highlights:

• We did do an audit of DTA. We did then. Last year, I believe it was. We did do an audit of DTA.
• is accurate and goes through a very rigorous and robust auditing process.
• , we have been auditing.
• audit report rather than getting a bunch of small audits going and doing an audit of each agency, where
• part of larger, more comprehensive audits, a multi-agency audit, so to speak.

Keywords: 995, all

Summary: The joint budget hearing opened the FY27 budget process with remarks from the Senate and House Ways and Means chairs, who described the fiscal outlook as challenging because of slow revenue growth, rising health care and other costs, and uncertainty from federal policy changes. Governor Healey and Secretary of Administration and Finance Matthew Gorzkowicz then presented House 2, a $62.8 billion budget that they said grows by about 1% and does not raise taxes or fees. They emphasized affordability, fiscal discipline, protection of core services, and continued investment in education, transportation, housing, child care, health care, and public safety. The administration also discussed a separate bill to delay and phase in certain federal tax-code changes from the so-called OB3 law, especially research and experimental expense provisions, to reduce immediate budget impacts and preserve competitiveness. A major portion of the hearing focused on education and municipal aid. The administration said House 2 provides about $7.6 billion for Chapter 70 aid, fully funds the final year of the Student Opportunity Act, increases special education circuit breaker funding, and raises rural school aid. Senators and representatives from both parties raised concerns that Chapter 70 and other aid formulas are not equitable for small, rural, and low-wealth communities and are not keeping pace with inflation, and several called for broader review of the formula and related funding streams. The governor and secretary said they are open to further discussion, pointed to additional support through rural aid, special education, transportation reimbursements, and minimum aid, and said total Student Opportunity Act investment would reach about $2.1 billion over the life of the law. Transportation, housing, and fair share spending were also central topics. The administration said fair share revenues are being used holistically, with education-heavy spending in the operating budget and transportation-heavy spending in the supplemental budget, and estimated the overall split to date at roughly 57% education and 43% transportation. They highlighted MBTA stabilization, regional transit authority support, microtransit, fare-free regional transit, and bridge and commuter rail investments, while noting the MBTA remains a major fiscal concern. On housing, the governor stressed production, permitting reform, ADUs, down-payment assistance, and support for public housing authorities, while lawmakers pressed for more funding for local housing authorities and for ways to address out-migration, energy costs, and affordability. The governor also said the administration will not withhold fire safety grants from communities over MBTA Communities Act noncompliance and will handle such issues case by case. No votes were taken at the hearing; it was an informational presentation and question-and-answer session.