Video & Transcript Research : 'managed audits'
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WA
Washington 2025-2026 Regular Session
JLARC – Joint Legislative Audit & Review Committee May 14th, 2025
Transcript Highlights:
- Next, we'll talk about how DDA determines its case manager staffing levels.
- This would involve hiring 600 new case managers over a course of five years.
- This would involve hiring 600 new case managers over a course of five years.
- This could involve hiring additional case managers or adjusting the roles of case managers.
- I think we do need to do a deeper dive into all the duties that our case managers do.
Summary:
At the May 14, 2025 JLARC meeting, members approved the January 9 minutes and adopted the 2025–27 biennial work plan with a minor typo correction. Staff reviewed the new work plan studies, including a drug take-back program fee/expenditure review due in December 2025 and a state energy performance standard compliance review due in June 2027, and noted JLARC’s recent session activity, including several bills passed related to JLARC work and recommendations.
The committee then heard a preliminary cannabis market study showing Washington businesses likely produced two to three times more cannabis than retailers sold in 2023. Staff and RAND said LCB’s data systems are incomplete and unreliable, limiting regulation, tax verification, and diversion tracking; they recommended that LCB submit a plan by year-end for collecting accurate data by the end of 2026. Members and LCB discussed the long timeline for a new traceability system, the causes of missing sales and weight data, overproduction, diversion, and the social equity program’s effect on producer licenses.
JLARC also presented a preliminary hospital oversight report concluding that the Department of Health is late on many hospital inspections, does not verify third-party inspection standards, does not review adverse health event correction plans, and could make hospital data more accessible. The committee discussed fee funding, language access, and inspection timing, and DOH said it would work on a strategic plan and continue coordinating with JLARC. Members also heard a preliminary report on the public records survivor exemption, which found agencies are using it but need more guidance; JLARC recommended keeping the exemption and having the Attorney General provide additional training. Finally, the committee approved the DDA processes and staffing final report for distribution, which recommended performance metrics, stronger data quality controls, and workforce planning; DDA concurred. JLARC also introduced proposed study questions for a future DCYF juvenile rehabilitation review focused on safety, security, programs, staffing, education, and contraband, and the meeting adjourned after members asked about scope and facility conditions.
KY
Kentucky 2026 Regular Session
Budget Review Subcommittee on Economic Development, Tourism, and Environment Protection.(6-3-26)
Transcript Highlights:
- Not only do we have a project manager working with companies on the economic development side, we now
- have a project manager on the workforce side so that we can help make sure that we get the right people
- >
companies <00:04:52.440>on <00:04:52.640>the manager working with companies on - the manager working with companies on the economic<00:04:53.320>
development <00:04:53.800> - on the workforce side so project manager on the workforce side so that<00:04:57.440>
we <00:04
Summary:
The speaker outlined Kentucky’s economic development strategy and how the cabinet evaluates and awards incentives. He emphasized using national benchmarks such as Site Selection and Area Development magazines, focusing on real data, competitiveness, and performance-based incentives. He said the state is performing well nationally in investment rankings, and credited the legislature with providing tools that help attract and retain jobs, especially through speed to market, site readiness, transportation, and workforce coordination.
A major portion of the remarks described the “anatomy” of an incentive package: first improving sites and infrastructure such as water, sewer, roads, and rail spurs; then using sales tax benefits for construction materials and equipment; then training support through the Bluegrass State Skills Corporation; and finally the Kentucky Business Incentive (KBI) program, which reimburses qualifying expenses from incremental tax revenue. He said incentives are negotiated, data-driven, and targeted toward companies with strong wage levels, training plans, growth potential, and, in some cases, agricultural benefits or industry leadership. He also noted special treatment for heritage communities and said the state has expanded KBI beyond heavy manufacturing to include R&D, headquarters, and service businesses.
The speaker also described compliance and oversight. Incentive agreements are written with job, wage, investment, and community-benefit terms, and companies must file regular reports and invoices. Cash incentives can be clawed back if commitments are not met, while tax credits are tied to actual investment and job creation. He said the Revenue Cabinet and Environment and Energy Cabinet play important monitoring roles, and that projects go through application review and preliminary approval by the Kentucky Economic Development Finance Authority before final approval and payment. He closed by thanking legislators for their support and for allowing more flexible, capped, and data-driven incentive tools.
NM
New Mexico 2025 Regular Session
IC - Investments and Pensions Oversight Jul 18th, 2025
Investments & Pensions Oversight Committee
Transcript Highlights:
- Now, we just recently completed our actuarial audit.
- So, the other thing—the study on, or the audit, the actuarial audit—I remember in the middle of COVID
- You have to bring in... another manager.
- The amount of fees will depend on what sector the manager is in.
- If you manage something internally, and you can do it as well as hiring an outside manager, you will
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 7 on Accountability and Oversight Mar 11th, 2025
Transcript Highlights:
- Since I took office, through a series of policy reforms and other best management techniques, we have
- In closing, I want to thank all of you on behalf of Mayor Jerry Dyer and our City Manager, George Ann
- Last April, the LAO in one of the audits that I worked on that the joint legislative audit committee
- It's been a minute since I looked at that audit, but I recognize...
- And I think subsequent to that audit, we have brought a lot of this homework into the mayor's office,
US
US Federal 2025-2026 Regular Session
Hearings to examine biomedical research, focusing on keeping America's edge in innovation. Apr 30th, 2025 at 09:30 am
Senate Appropriations
Transcript Highlights:
- We've managed to do a lot of bipartisan work over the past few years and I hope we can continue to build
- An FDA that is not open to innovation or unable to optimally manage its current and future workloads
- Now, does NIH audit every year the way these grants are being spent? They don't audit every year.
- But every penny that we spend on overhead that's not being audited, and you know as much as I do, Doc
- auditing these resources. grants.
AR
Arkansas 2026 1st Special Session
ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE Mar 2nd, 2026
ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE
Transcript Highlights:
- And this morning, one of the things we're going to do today is we're going to kind of look at the audit
- One of the things we're going to do today is we're going to kind of look at the audit that the Alliance
- So if you guys can look in this report and the audit starting on page 8, I love looking at actionable
- We want to definitely have case managers available.
- No, but we have just looked at, you know, if we look at the audit here, if you go through and see how
Summary:
The committee met to review an audit and recommendations from the Alliance for Opportunity on reforming Arkansas workforce and social service delivery. Members discussed creating a more integrated, regional, “one-door” system that would combine eligibility screening, job training, and service referrals across DHS, workforce, health, and related programs, with an emphasis on reducing administrative overhead and redirecting more funds to direct services and training. Several members raised the need to include groups such as people in generational poverty, rural residents, reentry populations, and people involved in the court system, while also ensuring access for those without digital skills or technology.
Artificial intelligence was a major topic. Members suggested using AI and a centralized database or virtual hub to pre-populate forms, identify program eligibility, notify workforce agencies, and improve efficiency, while still maintaining case managers and in-person support for those who need it. There was also discussion of benefit cliffs, DHS processes that may hinder employment, and the need for industry input and working groups to study AI and other issues. Members repeatedly asked for measurable outcomes, including return-on-investment estimates, cost savings, and performance metrics tied to the number of people moved into self-sufficiency and employment.
The committee then reviewed a draft consultant services agreement with Work Ed Consulting LLC, represented by Mason Bishop, to assist with the study under Act 145 of 2025. The contract would run from March 20, 2025 through June 30, 2027, with a maximum amount of $158,000 plus possible additional services up to 10% if approved. Bishop said his work would include ongoing ROI updates and that his experience included helping create Utah’s workforce department and assisting Louisiana with similar reforms. After questions about oversight and deliverables, Representative Beck moved to advance the contract, Senator Sullivan seconded, and the committee approved it by voice vote before adjourning.
CA
California 2025-2026 Regular Session
Assembly Human Services Committee May 1st, 2025
Transcript Highlights:
- We develop and we manage senior, family, veteran, and, most importantly, permanent supportive housing
- Our program managers have used this time to develop employment opportunities.
- Our program managers have used this time to develop employment opportunities.
- The process of CARF accreditation starts about four months prior to the four-day audit.
- The week of the audit, we're 100% in the audit process, and all other business stands still.
Summary:
The Assembly Human Services Committee met with quorum established after beginning as a subcommittee. The committee heard AB 790, which would require jurisdictions receiving state homelessness funds to develop systems specifically supporting women and children, especially single mothers and survivors of domestic violence. Supporters said current homelessness programs overlook this population; the bill was amended and passed unanimously on a 7-0 vote. The committee also heard ACA 4, the Housing Opportunities Made Equal Act, which would dedicate a minimum share of the state general fund to affordable housing and homelessness programs. Supporters argued more stable funding is needed to address the housing crisis, while opponents questioned whether more spending would help; the measure passed 5-2 to the Assembly Appropriations Committee.
Members then heard AB 349, which would index the infant supplement for parenting foster youth to inflation. The author and sponsor described the needs of pregnant and parenting teens in foster care and rising costs for diapers and formula; the bill passed 6-0 to Appropriations. AB 779, which expands a domestic violence consultant pilot in child welfare offices statewide, also passed 6-0 after testimony that it would help keep families together safely and improve trauma-informed responses. AB 1335, which would remove a private CARF accreditation requirement for regional center employment programs and rely on state oversight instead, drew support from disability service providers but opposition from the chair over concerns about weakening quality checks; it failed on a 2-2 vote and reconsideration was denied.
The committee also considered AB 1066, a bill to bar state-funded immigration legal services for people unlawfully present in the country who have certain serious felony convictions. Supporters framed it as a public-safety and fiscal-responsibility measure, while opponents said it would restrict due process and align California with mass-deportation policies. The bill failed on a 2-2 vote. Two bills, AB 277 and AB 318, were pulled by the author and not heard. After final roll calls on absent members, the committee adjourned.
AL
Alabama 2026 1st Special Session
Alabama Senate Fiscal Responsibility and Economic Development Committee Mar 11th, 2026
Fiscal Responsibility and Economic Development
Transcript Highlights:
- I'm the policy manager for Energy Alabama.
- I'm the policy manager for Energy Alabama.
- Uh, Chairman manager for Energy Alabama.
- Do audit of Alabama Power in its books.
- people than it would to properly audit people than it would to properly audit and<00:25:50.320><
TX
Transcript Highlights:
- But more importantly, it may not take a Board of Managers to do it. It just takes leaders.
- The feds manage this thing, and it's sort of a research tool, but what they do is they have different
- Management fidelity matters.
- Sometimes the least invasive thing that does the most good for the kids is a Board of Managers.
- Our audits consistently show that students experience a large number of assessments.
AZ
Transcript Highlights:
- SB 1694, charter schools meeting reporting audits.
- SB 1702, qualified schools audits reporting requirements.
- SB 1742, groundwater management errors establishment.
- SB 1694 charter schools meeting reporting audits. Education.
- SB 1821, DCS training, child place, and management, HHS.
Summary:
The Senate convened with prayer, the Pledge of Allegiance, roll call, and approval of the prior journal. Members then recognized several guest groups in the gallery, including the Arizona Dental Hygienists Association, deaf and hard-of-hearing advocacy organizations, the Arizona Society of Anesthesiologists, the Doctor of the Day, and Native vote advocates. The chamber also observed a moment of silence for two DPS officers killed earlier that morning.
A long list of bills was introduced and read for first reading, with many measures covering education, elections, health, public safety, tribal affairs, housing, taxation, and government administration. The Senate also received committee referrals and standing committee reports. In Committee of the Whole, SB 1425, relating to elections and July primary cure provisions, was considered, amended, and recommended do pass. The Senate adopted the committee report and then substituted HB 2022 for SB 1425 because the bills were identical.
HB 2022 was then read on third reading and passed with the emergency clause by a vote of 27 ayes, 1 no, and 2 not voting. Supporters said the bill was a bipartisan effort to move the primary earlier, improve ballot return timing, and require observers in every county; one senator cited tribal voting challenges and provisional ballot rejection rates as reasons for supporting the measure, while another voted no over concerns about the emergency clause. The Senate also adopted proclamations recognizing Taekwondo Day in Arizona and American Heart Month 2026, then recessed and later reconvened to introduce additional bills, announce upcoming committee meetings, and adjourn until February 9, 2026.
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 4/8/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- evaluation of deeds grants management. evaluation of deeds grants management.
- commissioner noted, DE does manage commissioner noted, DE does manage numerous<00:42:25.440>
- evaluation manager, Mariam Nada. evaluation manager, Mariam Nada.
- we reviewed, the legislative audit we reviewed, the legislative audit commission<00:54:04.400>
<01:12:22.880>um across the table as a manager um across the table as a manager um overseeing
HI
Transcript Highlights:
- So, external or internal audits, would that include the state auditor's audits?
- the state auditors um audits? the state auditors um audits?
- , performance audits, and program audits, performance audits, and things<01:25:29.240>
like <01 - >
audit, the heat abatement audit, the heat abatement audit, I<01:27:30.760>suspect <01 - >> The driver's ed audit? >> The driver's ed audit?
Keywords:
student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all
Summary:
The joint committees heard testimony on Senate Bill 3263, which would create a state-supported endowment for University of Hawaii athletics NIL (name, image, and likeness) funding. University of Hawaii Athletics Director Matt Eliott supported the bill, saying NIL requires both immediate funding and a longer-term sustainable solution. He asked for several changes: lowering the initial endowment target from $10 million to $2 million so the fund could start sooner, allowing NIL reporting by team rather than by individual student-athlete, and clarifying that athletes may choose whether to use an agent, while still allowing certified agents or a parent/guardian if desired.
Committee members raised concerns about using taxpayer dollars for athlete compensation, the burden on a small-state budget, and whether the university could realistically raise the required matching funds. Several senators questioned whether the university had a concrete fundraising plan and whether the endowment would meaningfully help UH compete with larger programs. Eliott said UH is already fundraising privately for current NIL obligations, had raised more than $1.6 million toward a $3 million annual goal, and would continue fundraising for both short-term needs and the endowment match. He also said the university is not trying to compete with Power Five schools on the same scale, but to be successful at its own conference level.
Members also discussed transparency and privacy, with some senators arguing that if state money is used, the public should know how it is spent, while Eliott said individual student-athlete NIL information should remain private and team-level reporting would be preferable. He confirmed international student-athletes are eligible for NIL and said about 60 to 70 UH athletes are currently participating, with more than 100 expected next year. The discussion also touched on UH’s Mountain West media rights and local TV rights, with Eliott explaining that the conference distribution is expected to remain around $3.5 million and that local TV rights would be negotiated separately. No vote or final action was taken during the portion of the hearing provided.
NH
New Hampshire 2025 Regular Session
House Education Funding (01/16/2025)
Transcript Highlights:
- There has been no true audit of the current company managing our state EFAs, and there should be no money
- She added that there has been no true audit of the current company managing state EFAs, and there should
- I'm not talking about the business audit that the children... I said state audit.
- <03:59:06.199>
to Military Institute where I managed to Military Institute where I managed - We have 65 nurses in the city of Manchester... the the audit thing right 50 a random 50 the the audit
Summary:
The hearing focused on House Bill 115-FN, which would remove the income cap from New Hampshire’s Education Freedom Account eligibility rules. Representative Valerie McDonnell, the bill’s sponsor, said the measure is intended to fund students rather than systems and to expand educational choice regardless of income or zip code. She described the change as a small statutory edit but argued it would have significant benefits, including helping families afford alternative education settings and testing costs such as AP exams. She also cited testimony from families who said EFAs helped children with special needs or difficult circumstances, and she argued the program is popular and cost-effective.
Committee members questioned McDonnell about the bill’s fiscal impact and administration. One member asked whether removing the income cap would extend vouchers to families above the statewide median income and whether the change could cost more than $100 million annually; McDonnell said she did not agree with that estimate and pointed to Arizona as a comparison. Representative Wendy Thomas asked whether the bill should require stronger data-sharing from the Children’s Scholarship Fund, which administers the program, so the Department of Education and taxpayers could better track spending; McDonnell said the program already uses ClassWallet and regulated expenditures, and that the question was better directed to the administrator.
Several members testified in opposition. Representative Wendy Thomas said the bill would increase costs for public schools, raise local property taxes, and worsen oversight problems. Representative Heath Howard argued the proposal would function as a subsidy for wealthy families already paying private tuition and said public education and special education should be funded first. Representative Megan Murray also opposed the bill, emphasizing the lack of a legal reporting requirement for EFA spending and the need for transparency, accountability, and attention to special education needs. Representative Sam Farrington supported expansion, sharing a constituent story about a student who left public school after harassment and benefited from private school placement. No vote or final action was taken in the portion provided.
NH
New Hampshire 2026 Regular Session
House Executive Departments and Administration (02/11/2026)
Executive Departments and Administration
Transcript Highlights:
- So, audits are financial um liability.
- Now there is an audit process.
- And the final thing is a a yearly audit And the final thing is a a yearly audit done<03:36:23.359
- <03:46:09.680>
to federal government uh does an audit to federal government uh does an audit - again, like I said, I have been auditing again, like I said, I have been auditing DCYF<05:23:11.200
AR
Transcript Highlights:
- It's an amended contract to provide Prison Rape Elimination Act audits.
- This is managing the State Highway Employees Retirement System.
- The contract will still be managed by DHS.
- It seems like that's a lot of money we're paying them to manage the portfolio.
- We're paying them to manage the portfolio.
Summary:
The PEER Review Subcommittee met to consider a large agenda of appropriation, transfer, contract, and other review items. Members approved temporary appropriation requests in Sections B through F, including funding for prosecuting attorneys, education-related adjustments, school operating needs, labor licensing divisions, ARPA fund returns from Workforce Services, IIJA grants for state police CDL implementation and a forestry-related county grant, reserve fund transfers for teacher scholarships, school facilities, and economic development, and a Commerce reallocation tied to organizational realignment. Cash fund requests in Section G and budget classification transfers in Section H were also reviewed, along with pay plan requests in Section I, overtime requests in Section J, and multiple methods of finance in Section K. The committee also reviewed discretionary grants in Section L, including agriculture promotion board grants and DHS aging/adult behavioral health grants, plus RFQs, construction contracts, intergovernmental contracts, and out-of-state contracts in Sections M1 through M5.
Several items drew questions from members. Workforce Services explained that $225,000 in TANF-related funds would be returned to the federal government because the two-year hold period for uncashed or moved checks had expired. Commerce officials described the $25 million site infrastructure grant program, saying it supports site development, due diligence, and infrastructure build-out at eligible sites of 30 acres or more, including rural communities, with grant agreements and matching requirements providing accountability. DHS and Education officials answered questions about the Care Solace mental health referral contract, saying it is a statewide concierge/referral service that helps schools connect students to Arkansas providers and follow up so students do not fall through the cracks; members asked for more information on provider selection, school-day scheduling, and Arkansas vendor participation.
The committee held one item over: the DHS discretionary grant item for the RSVP retired senior volunteer program in L2, after concerns were raised about whether state general revenue was being used effectively and how much administrative overhead the providers retain. Members also questioned several contracts, including a DHS sole-source contract with EMSLink for document management software and a DHS bridge contract with Arkansas Foundation for Medical Care for Medicaid inspections of care reviews; in both cases, agency staff explained the need to avoid service disruption and said follow-up information would be provided. A Department of Corrections reentry center contract was discussed for its recidivism results, and ARDOT retirement-system investment contracts were briefly explained. The meeting ended after a lengthy discussion of the Medicaid Trust Fund balance, with DFA and DHS officials saying the state is expected to finish the fiscal year without exhausting the fund, that a restricted reserve of $100 million is available as a backstop, and that the larger question is what minimum balance should be maintained going forward.
HI
Transcript Highlights:
- hire a management, somebody to manage manage manage >> because<02:30:08.319>
it <02:30:08.479 - project manager manages the consultant manager who then manages the project.
- manager who then manages the consultant manager who then manages the project. project. project.
- managers,<02:41:07.359>
there's manager, the calf managers, there's manager, the calf managers - performance and management audits.
WA
Washington 2025-2026 Regular Session
House Consumer Protection & Business Dec 5th, 2025
Transcript Highlights:
- The Joint Legislative Audit and Review Committee's cannabis market study is going to be presented by
- I'm staff to the Joint Legislative Audit and Review Committee. I'm Chair, members of the committee.
- I'm staff to the Joint Legislative Audit and Review Committee, and I'm presenting a JLARC report that
- that's the study that we'll be discussing today was a performance audit.
- I'm the Vice President of Risk Management with IQ Credit Union.
Summary:
The committee began with a work session on the Joint Legislative Audit and Review Committee’s cannabis market study, presented by JLARC staff member Susanna Pratt. The report found Washington’s cannabis production in 2023 was likely two to three times higher than retail sales, with production estimated at 292,000 to 443,000 pounds of THC versus 139,000 pounds sold. Pratt explained that canopy data are inconsistent and that the Liquor and Cannabis Board’s traceability system is incomplete and unreliable, limiting data-driven regulation, tax verification, recall tracking, and diversion enforcement. JLARC recommended that LCB submit a plan by the end of 2025 for obtaining accurate licensee data by the end of 2026; LCB partially concurred and said a 2027 timeline may be more realistic. JLARC also concluded that the social equity producer licenses would likely have only a minimal effect on statewide production capacity, and suggested the legislature consider broader ways to increase equity in the industry. Members asked about the slow issuance of social equity licenses and about comparable traceability systems in other states.
The committee then heard a series of presentations on fraud and scam prevention. Paul Benda of the American Bankers Association described the scale of fraud losses, the role of telecom spoofing, social media scam ads, SIM farms, and crypto ATMs, and argued for a shared-responsibility approach involving banks, telecoms, and platforms. Katie Clark of IQ Credit Union described member-to-member fraud, romance scams, and the operational and financial impacts on credit unions, and recommended better information sharing, safe harbors for returning scam-related funds, and stronger fraud education. Kyle Innes of SIFMA highlighted investor fraud and Washington’s 2009 report-and-hold law, which he said helped shape similar protections in most states, and emphasized the need for better communication among financial firms, APS, and law enforcement.
Brian Gerard and Ali Higgs from the Department of Financial Institutions discussed “pig butchering” and other investment scams, focusing on how scammers build trust through social media, dating apps, fake websites, and crypto schemes before extracting funds. Across the fraud presentations, witnesses repeatedly stressed consumer education, interagency information sharing, and stronger controls on telecom, social media, and crypto ATM activity. Members asked about model laws from other states, the role of financial education in schools, and whether crypto ATMs should be regulated or banned. No votes or formal committee actions were taken during the meeting.
NM
New Mexico 2025 Regular Session
IC - Legislative Finance Dec 9th, 2025 at 08:40 am
Transcript Highlights:
- Managed care financing is extremely complex.
- Like, they're still getting that same rate to manage all of that care.
- Over whether or not to turn in our audits of the program.
- I think OIG completed their audit.
- Our position is that there should not be an audit finding.
MN
Transcript Highlights:
- If, in a sample audit, the issue was not present in the sample we audited and years later another audit
- So, for example, consider a... couple different sample audits um it couple different sample audits um
- and present in the sample we audited and present in the sample we audited and years<00:21:49.320
- <00:29:06.919>
in when it comes to normal audits in when it comes to normal audits in general - rigorous standards uh on these Audits rigorous standards uh on these Audits and<00:38:22.400>
Summary:
The Senate Tax Committee first approved the minutes from the previous meeting and then took up Senate File 11 at the request of the Judiciary Committee. The bill was removed from the table, recommended to pass, and referred to Judiciary. Members explained that the request was tied to data practices language in the bill and Judiciary’s jurisdiction over that subject.
The committee then heard Senate File 268, as amended by the A1 amendment. Senator Nelson said the bill would extend a sales tax exemption for certain physician-prescribed, non-durable medical goods to publicly and privately held health plans, aligning them with treatment already given to Medicare, Medicaid, and other government-paid plans. Testifiers from Corner Home Medical and the industry said current tax rules are confusing, audits are burdensome and expensive, and providers often end up paying tax themselves because insurers do not pay retroactively. They argued the bill would reduce administrative burden and create parity in the tax code. The committee adopted the A1 amendment and laid the bill over.
Finally, the committee heard Senate File 88, also amended by an A1 technical change. Senator Klein said the bill is intended to prevent the Department of Revenue from issuing retroactive assessments when taxpayers relied in good faith on prior audit guidance, so long as there was no material change in law, court interpretation, federal adjustment, or written notice from the commissioner. Department of Revenue staff said they had no formal position but explained how the bill would affect sample audits and noted it would require more detailed written guidance; they said normal audits would not change much. Supporters from the CPA Society and several senators said the bill would provide certainty and protect taxpayers from unexpected back taxes, while one senator questioned whether the bill was needed and whether it would bypass settlement or litigation. The bill was laid over after discussion.
NH
New Hampshire 2025 Regular Session
House Executive Departments and Administration (03/03/2025)
Transcript Highlights:
- <01:39:50.560>
audits <01:39:51.000>of 12416 say it does say audit audits of 12416 - and used only for the audit.
- The LBA will do the audit.
- <01:41:09.880>
and account and used only for the audit and account and used only for the audit - a either that or somebody got audited a either that or somebody got audited and<01:57:07.639>
Summary:
The committee reviewed selected House Bill 2 provisions, focusing first on the group two pension reform language and whether it matched prior legislation and the fiscal note. Members discussed two main issues: the treatment of extra and special duty pay in the pension calculation for employees hired before 2011, and the annuity multiplier after 15 years of creditable service. Several members said the HB 2 language was intended to restore prior law and protect against pension “spiking,” while others worried the draft and fiscal note may not have fully reflected current law, potentially affecting the cost estimate. The discussion repeatedly emphasized the need to avoid underfunding or double counting and to make sure Finance had the correct actuarial assumptions. No vote was taken; the committee agreed to flag the issues for Finance and to clarify the fiscal note.
Members also discussed the vested-rights language, which was described as an explicit definition of vesting and a restriction on future legislative changes to compensation calculations after three years of service. Some viewed it as a policy protection with no immediate fiscal impact, while others noted it had been included in prior legislation and should be clearly understood before the bill moved forward. The committee also briefly referenced prior pension legislation, including House Bill 436 and House Bill 727, and noted that HB 2 was being used to carry forward related pension repair provisions.
The committee then turned to an OPLC-related section transferring building, plumbing, electrical, and fuel gas inspector positions from OPLC to the Department of Safety’s Fire Marshal’s office. Testimony explained that the nine inspector positions are funded from the licensing fund, and that the move was justified as a public-safety function better aligned with the Fire Marshal’s mission because the inspections are statewide code-enforcement work rather than facility-specific licensing work. The discussion ended with a note that the remaining HB 2 changes run through 2034 and a brief announcement about memorial arrangements for C.J. Gerard.