Transcript Highlights:

• So I'm a bit limited in what I can say in response.
• Um I do know that can say in response.
• Is there anything else before we come to the audits? Audit. All right.
• For the record, I'm Christine Young, director of audits for the LBA.
• Thomas Ward is a financial audit manager in our office.

Keywords: 928, house, all

Summary: The Fiscal Committee met on December 19, with Senators Long and Lang serving as replacements. The committee approved the November 21 minutes and adopted the consent calendar after removing two Department of Health and Human Services items for separate discussion. It then took up an HHS request involving nursing facility rates, where Nathan White explained that $2.2 million would be transferred from a long-term care Medicaid eligibility contract to the nursing facilities budget. He said the funds would offset an otherwise projected 3.9% average rate decrease and bring the overall average change to zero for the next six months, with rates reset again in July under state law. Members asked about the budget adjustment factor, bed counts, and whether additional funds could raise rates further; White said the factor is statutory, capped at 28.76%, and that more money would lower the factor and increase rates. The committee also corrected a date in the request from February 1, 2025 to February 1, 2026, and approved the item. The committee next approved another HHS item related to rural health transformation grants. Members confirmed the request covered the full amount applied for this biennium, and asked about the technology component. HHS said the grant is not solely about AI, but about broader technology improvements such as electronic medical records, back-end systems, and tools to improve access and sustainability in underserved areas. The committee approved that item as well. The Judicial Council then requested funds for contract attorneys providing indigent defense on a fixed-fee basis. The council said current funds had already been exhausted and that the new appropriation would be used immediately. Members questioned the size of the request and the number of people awaiting counsel; the council reported about 150 incarcerated people and about 300 non-incarcerated people waiting for counsel, more than in recent years. It attributed the increase to competition for attorneys, public defender offices closing intake in some locations because of caseload limits, and broader case and court-system changes. One member raised constitutional concerns about delays in counsel for incarcerated defendants. The committee ultimately amended the request downward to $1 million, approved it, and then approved a motion to place several annual financial reports on file and release them to the public when available. The committee also discussed dashboard reporting from HHS, asking for more detail on community mental health center caseloads and budget-reduction information, and HHS agreed to provide more useful monthly detail.

Transcript Highlights:

• I want to welcome everybody to the Legislative Audit Education Institution Subcommittee.
• Today there are 57 education audit reports for the committee’s review.
• So since these were not a repeat finding or a deferred audit report, they were not required to be here
• And they gave a good report, or response.
• And so we're on each audit now when we go out, we try to ask questions along these lines to see.

Summary: The Legislative Audit Education Institution Subcommittee met to review 57 education audit reports, including 52 with no findings and five with findings. The committee adopted the previous meeting’s minutes and then heard staff summaries of the findings, which focused largely on school district spending and internal control issues. Two reports, Camden-Fairview and Forest City, involved district use of operating funds for staff end-of-year celebrations that staff said conflicted with the Arkansas Constitution and AG opinions. Camden-Fairview’s questioned costs totaled $10,668, including meals, door prizes, and facility rental, and Forest City’s totaled $33,436, including decorations, catering, entertainment, and rental fees. Members discussed whether district officials should attend to answer questions, and both reports were deferred to the June meeting with requests for district attendance. The committee also reviewed a referred finding at Nettleton School District involving a $1.9 million fraud scheme tied to emailed bank-account change requests; the district recovered $1.5 million from the bank and arranged for the vendor to reimburse the remaining $204,890 loss. Members questioned why the vendor would repay money it did not receive, and the report was also held over to the June meeting for further explanation. A separate referred case at Camden-Fairview noted unauthorized credit card charges of $2,140, with $262 remaining as a loss after bank reversals. Staff also presented non-referred findings at Cedar Ridge, including improper Title I payroll charges, salary overpayment and underpayment errors, and an unreconciled bank account variance, and at Green County Technical School District, where a $1,400 vendor check was fraudulently diverted but later recovered. Those reports were filed after no objections. During discussion, staff explained that Legislative Audit is trying to reduce recurring fraud and control problems by advising schools on verifying banking changes in person or through other direct contact, using bank controls such as positive pay, and monitoring accounts more frequently. Members encouraged schools to take audit training seriously and noted that clean reports should be recognized as a positive result. The remaining 52 reports with no findings were filed as reviewed, and the meeting adjourned with no new business.

Transcript Highlights:

• I appreciate the amendments, and we'll be supporting the bill, but was interested in your response to
• The County of Alameda is fiscally responsible and sound.
• I read that audit.
• that 2016 audit?
• Senate Bill 1383 and... ...by allowing bad actors to undercut responsible contractors.

Keywords: 987, senate, all

Transcript Highlights:

• responsible for the majority report. responsible for the majority report.
• This is not an audit.
• This is not an audit. It applies here. This is not an audit.
• And the second point on audits: if it's less than 3%, we get an audit, right?
• audited? audited?

Keywords: 1189, house, all

Transcript Highlights:

• I want to welcome everybody to the Legislative Audit Education Institutions Subcommittee.
• Today there are 57 education audit reports for the committee's review.
• So since these were not a repeat finding or a deferred audit report, they were not required to be here
• And they gave a good report, or response.
• And so we're on each audit now when we go out, we try to ask questions along these lines to see.

Keywords: 1204, all

Transcript Highlights:

• performance audit report.
• Our audit period was state fiscal years 2022 through 2025.
• Year 2025 based on audit progress.
• The DHHS's response to our audit is in tab B.
• And page one, um, it seems like during the audit period during the audit period you had an average of

Keywords: 928, house, all

Summary: The Fiscal Committee opened by approving the May 15 minutes and then recognized Pam Ellis for her long service with the Legislative Budget Assistant’s office and upcoming retirement. The committee adopted the consent calendar with two items removed for separate consideration, then approved transfers for the Administrative Office of the Courts and the Department of Environmental Services after questions about court benefit costs and dam project funding. The Department of Health and Human Services also received approval for a general fund transfer item. A major portion of the meeting focused on the Youth Development Center settlement fund. New administrator Jared Boyle, joined by the Attorney General, described the fund’s remaining caseload, the payment matrix, and the need for additional funding to begin hearings in August. Members raised concerns about administrative costs, attorneys’ fees, payday loans, structured settlements, and the long-term fiscal impact on the state. Boyle requested $55 million, but the committee ultimately approved a reduced appropriation of $20 million, with members noting the possibility of returning for more funding later depending on revenues and the October revenue review. The Department of Corrections then received approval for a smaller shortfall transfer and a larger overtime-related transfer, with officials citing a 52% corrections officer vacancy rate, ongoing recruitment, academy classes, and efforts to use civilian staff in some non-security roles. A late item from the Veterans Home was also approved to cover overtime, holiday pay, and indirect cost shortfalls within its existing budget. The committee then heard an informational presentation on implementation of Senate Bill 134 and the new federal Medicaid work-requirement rule. DHHS said it plans to submit a state plan amendment, seek approval for hardship exceptions, start with one eligibility check cycle, and use existing federal grant funding to make system changes. Finally, the committee received a performance audit of the Doorway opioid treatment program, which found weak written procedures, incomplete data use, reimbursement delays, and problems with the Governor’s Commission on Addiction Treatment and Prevention. Members discussed follow-up reporting, and the next Fiscal Committee meeting was scheduled for August 21 at 11:00 a.m.

Transcript Highlights:

• Like there's a dopamine response to sugar in all of these ultra-processed foods, and that dopamine response
• In the past 10 years, the response provided from the commission indicated there were no audits.
• And so an audit is only a fair audit if the information is there.
• . audit goes to the federal government.
• We get audited at least annually.

Bills: HB 2510, HB 3589, HB 4611, HB 4655, HB 4665, HB 4666, HB 4670, HB 4700, HB 4730, HB 4798, HB 4838, HB 5136, HB 5243, HB 5302, HB 5539

Keywords: assisted living, healthcare, licensing, criminal offense, personal assistance, group home, regulation, health and safety, inspections, resident care, criminal background checks, adoption, parental rights, registry, vital statistics, disclosure, counseling, foster care, independent living, financial literacy

Transcript Highlights:

• We have new audit systems in place. There's technology changes, closed-party primary.
• Usually they have a four-year degree in auditing or accounting.
• And once they do that, they have no say-so in salaries, responsibilities, or job duties.
• , payroll auditing, procurement, contract negotiations, all that kind of thing.”
• “The things of auditing, payroll auditing, procurement, contract negotiations, all that kind of thing

Summary: The Senate and Governmental Affairs Committee met on May 6, 2026, approved the April 28 minutes, and heard several bills before moving into confirmation hearings. HB 205, by Rep. Bacala, would allow local governing authorities to supplement election commissioners’ pay by up to $100 per day; supporters from clerks of court and the Secretary of State’s office said the increase is needed to recruit and retain qualified commissioners amid longer days, training demands, and election security changes. The committee also reported HB 210, a cleanup bill clarifying retroactive application of a prior ethics law, and HB 228, which recreates the Department of State Civil Service and related entities through 2033. It likewise reported SR 86, which bars eyeglasses with audio/video recording capability in the Senate chamber without the Senate President’s permission, and HB 1177, which protects the identities of lottery hunt winners until after the drawing. HB 1045, limited to Pointe Coupee Parish, raises an audit threshold for certain water districts from $500,000 to $600,000 to reduce audit costs, and HB 813 would move Orleans Parish sheriff terms so the sheriff takes office in January instead of waiting until May; all were reported favorably. Senator Miller also announced that SB 491 would not be taken up that day. The committee then questioned nominees to the Southeast Louisiana Flood Protection Authority East. The first group, including Peter Vicari and Ronald Schumann, was asked extensively about recent personnel actions, an internal investigation, and the authority’s handling of a report that members said would likely be released after a board vote. Senators focused on the firing of the chief of police/operations personnel, allegations of payroll fraud, and whether the authority had improperly combined the chief of police role with compliance duties in a way that may conflict with statute and Civil Service guidance. Committee members also raised concerns about the chief’s contract, whether it had board approval, and whether the authority’s bylaws and salary practices complied with law. The nominees and counsel said some matters were still under review and that a separate compliance position was being considered. The committee later heard from additional nominees, including David Martin, Gregory Marsiglia, and Elton Jude Myers, who described backgrounds in engineering, law, procurement, and governmental contracts. Senators again pressed them on the need to separate compliance/auditing duties from the chief of police role, and the nominees generally agreed that those functions should be distinct and that the authority should have qualified auditing expertise. The meeting ended with no public comment and adjournment after the confirmation discussion.

Transcript Highlights:

• The responsibilities of the clerk and comptroller are twofold.
• Expenditures are pre-audited before a payment is made.
• I was wondering, you had mentioned personal responsibility.
• I was wondering, you had mentioned personal responsibility.
• So we have to do a pre-audit expenditure, for example.

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• My question is, do you do internal audits?
• We audit.
• a self-audit?
• So different periods of time get audited.
• Though, my colleague talked about the auditing.

Transcript Highlights:

• look, for six plus years, because of the quickness of our office, we've been introducing AI bills to audit
• IGs have a dual reporting responsibility.
• You're involved with audits of government, right? Yes, we are. Okay.
• So I'm a former auditor; I spent over a decade auditing publicly traded and private companies.
• We do like continuous auditing; it is a practice that we also enjoy.

Keywords: artificial intelligence, waste reduction, fraud prevention, government efficiency, improper payments, data reliability, oversight

Summary: The meeting was chaired by Chairman Schweikert and involved a comprehensive discussion on how to utilize artificial intelligence (AI) for reducing waste, fraud, and improper payments within federal programs. Key witnesses, including Mr. Andrew Canarsa from the Council of the Inspectors General, provided insights on the potential of AI in enhancing government efficiency. The committee emphasized the importance of reliable data and thorough examination of AI application to avoid unintended consequences while addressing the estimated $162 billion in improper payments reported by the federal government. Concerns were raised regarding the recent firing of inspectors general and the impacts that could have on oversight and accountability processes.

Transcript Highlights:

• And we were really gratified with the vigorous responses and the really thoughtful responses that we
• By proposing to decouple cost responsibility from operational responsibility, risks weakening incentives
• The last time the PUC did an audit was in 2021.
• So you're not doing a financial audit, but you are doing an audit. Yes.
• Efforts are not also keying in on response efforts and preparing for the response.

Keywords: 987, senate, all

Transcript Highlights:

• The county clerk is responsible for running elections in each county.
• audit after each election.
• And auditable.
• It is tabulated to allow for things like post-election audits.
• Selection auditing and to prevent counting of multiple ballots.

Keywords: 1184, house, all

Transcript Highlights:

• All right, we’re ready for the audit. Seeing none, I guess we’re ready to move to audit.
• All right, we’re ready for the audit. Mr.
• for the audit of the Liquor Commission.
• The current status of prior audit The current status of prior audit findings<00:38:21.920> for
• The governor is responsible for all those.

Keywords: 1189, house, all

Summary: The committee first approved the June 20, 2025 minutes, with several members abstaining, and then adopted the consent calendar after removing items 223 and 224 under tab five, item 222 under tab six, and item 231 under tab seven. The committee also noted that an old business item related to YDC claims administration would be removed at a future meeting because the fiscal year had closed and no further committee action was needed. The main substantive discussion centered on Department of Health and Human Services requests. Item FIS-223 would fund a shared database between the Department of Education and HHS to identify children eligible for the summer EBT program; members asked whether it could also help with Medicaid or school reimbursement tracking, but the witness said the item was specifically for summer EBT and that broader integration questions would need follow-up with Education and Medicaid staff. The committee then adopted the item, with Representative Mooney voting no. Item FIS-224 concerned the phrase "high quality services" in child care-related funding; HHS said the standards come from the federal Office of Child Care, and the committee adopted the item. Item FIS-222 related to Money Follows the Person; HHS explained it is a 100% federally funded program that supports transitions from institutions to community living with services such as housing navigation, furnishings, and case management. Members questioned the scale and cost of the program, and HHS said the initial federal award was $5 million, with additional federal IT funding later approved; the committee adopted the item, again with Representative Mooney voting no. Under tab seven, the committee discussed item 231 involving ARPA funds and the YDC project. The Department of Administrative Services explained that recent Treasury guidance allows leftover ARPA dollars from approved projects to be repurposed only for additional work on already approved projects, not new projects. Members asked about whether the project was over budget and whether some items had been in the original plan; officials said the work reflected add alternates from the original bid and that the project was on track to meet the deadline. The committee adopted the item. The meeting then moved to the audit presentation on the New Hampshire Liquor Commission’s fiscal year 2024 management letter, which identified 13 internal control comments, including two material weaknesses, largely tied to the new NextG system. Recommendations included strengthening controls, formal risk assessment, reconciliations to New Hampshire First, cash receipt controls, subsidiary ledgers, SOC reports for vendors, internal audit functions, lease accounting, gift card breakage reporting, and IT security and access controls. The Liquor Commission said it concurred with most findings, described the system transition as successful overall, and said remediation would continue; committee members asked for estimated completion dates for audit findings and discussed the need for more regular follow-up on audit issues and budget monitoring.

Transcript Highlights:

• Tiered certifications and agreed-upon procedure reporting under the state audit act.
• First, you must have complied with your audit.
• I think my response to that same question is, you know, disaster response recovery and hazard mitigation
• So basically, we help with audit compliance and assistance.
• We help them with their audit compliance.

Transcript Highlights:

• What is the audit backup for this? Is this federal funds, and do they audit, or do we audit?
• What is the audit backup for this?
• Is this federal funds, and do they audit, or are they state funds and we audit?
• What is the audit process?
• We've been through a SLFR audit once or twice.

Keywords: 1204, all

Transcript Highlights:

• So I'm curious about the timing part for the JLAC audit.
• Thank you for that response.
• Would they have the responsibility of initiating the request to see which municipalities are under audit
• No, it would be the responsibility of the audit committee. Chair: Okay.
• I'm just curious about the notice part for the audit for counties or local governments and their response

Transcript Highlights:

• We also have five reports without findings, and these are listed on page one of the audit summary.
• , and at War Memorial Stadium, it was discovered at the time of our audit that the change fund had an
• It was discovered at the time of our audit that the change fund had an $80 overage.
• period with the due date of November 1, 2025, Arkansas Legislative Audit has received responses from
• enforcement agency's response containing an updated policy prohibiting racial profiling.

Keywords: 1204, all

Transcript Highlights:

• But the truth is, they have a responsibility. They have a responsibility.
• . responsibility or that responsible practice by fully funding this backfill in the 25-26 budget year
• Auditors review each report for quality assurance and certify or reject the audit reports based on audit
• I believe that if we invested in audit, audit capabilities, that we probably will end up netting more
• Yeah, the controller has an audit plan.

Keywords: 988, house, all

Transcript Highlights:

• In 2024, we released 457 audits. Of those, 424 were county audits.
• In 2024, we released 457 audits. Of those, 424 were county audits.
• The 2025 audit reports, the ones that have already been released, we have 40 county audits that have
• So in 2024, we released 457 audits. Of those, 424 were county audits.
• The 2025 audit reports, the ones that have already been released, we have 40 county audits that have

Keywords: Meeting Start 00:00:00 Attendance Roll Call 00:00:19 Auditor of Public Accounts 00:01:07 Office of Secretary of State 00:10:22 Kentucky State Treasury 00:17:51 Office of Attorney General 00:28:50, 958, all

Summary: The Budget Review Subcommittee on General Government met for its first meeting and heard budget-related presentations from the Auditor of Public Accounts and the Secretary of State, with the Treasurer beginning a presentation at the end of the transcript. Auditor Allison Ball reviewed her office’s 2024 and early 2025 work, including hundreds of county and state audits, several special examinations, and ongoing reviews such as the kinship care funding issue, the Kentucky Department of Education audit, and the Jefferson County Public Schools audit. She said her office is focused on waste, fraud, abuse, and legal compliance, and asked the committee to consider future budget changes, including aligning her appropriation with restricted funding and restoring a stronger performance-audit function. She also highlighted audits that exposed serious problems, including the Department of Juvenile Justice review, and said those reports are intended to serve as models for other entities to avoid similar failures. Secretary of State Michael Adams said his office is self-sustaining through fees and does not need tax dollars, but asked for greater access to its own revenues and more flexibility in using them. He highlighted the Safe at Home address confidentiality program, saying recent changes expanded protections for survivors of domestic violence, sexual assault, and human trafficking, and that the program has grown rapidly while remaining funded by offender fines. Adams also urged lawmakers to again adjust county election funding for inflation, noting the current per-voter and per-precinct amounts were set decades ago. In questioning, Representative Hart asked whether the Safe at Home program was self-funding; Adams replied that it covers only about 10% of its operating cost and said the best solution would be to let the office use more of the revenue it already collects rather than rely on tax dollars. Treasurer Martin Medcafe, introduced with staff member Russell Weber, praised the General Assembly’s fiscal discipline and described the Treasury’s work in managing state funds. He reported strong results from the Unclaimed Property Fund, saying the office returned $35.5 million to Kentuckians in its first year and $3.8 million in the first month of the current year, and said the State Investments Commission generated $682 million in returns last year. He also highlighted financial literacy efforts through the Kentucky Financial Empowerment Commission and said the Treasury is helping manage opioid settlement funds, which are now earning up to $200,000 per month through investment. No votes or formal actions were taken in the portion of the meeting provided.