Transcript Highlights:

• During the 88th session, we passed Senate Bill 1801, which requires districts to systematically audit
• Should he want to submit a new application, this approach maintains the integrity of the homestead audit
• Nothing negates the obligation of the appraisal district to continue to audit and find out whether or
• What we are asking for in the committee substitute is that right now, in order to pass an audit from
• We had, when we started doing the property values and the homestead audits, a couple of new residents

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• Own audit of those particular deals, but we remain very interested as well.
• Maffei, will the audit lead to a discussion with Panama about those contracts?
• Well, I believe that that's what the Comptroller's Office is auditing.
• A new administration came in and they called for an audit of that contract immediately. Mr.
• The country has asked for an audit of the company.

Transcript Highlights:

• We are auditing until... We are auditing until March. There's a lot of audits that we do.
• renter's refund and then we have the primary residence credit on top of that while we're trying to audit
• From April 1st to May 15th, you do whatever auditing and screening of those applications.
• What additional screening and auditing are you doing between January 15th and March 15th that hasn't
• And you guys continue your auditing process, and that doesn't change that.

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• Accountability and auditing.
• Facing a petition for an audit too.
• The first part that we would ask for is what we call a population audit.
• I think these audits are really important.
• COC audits, because to Jacob's point, the population audits, the COC audits, because while I did use

Keywords: 1184, house, all

Transcript Highlights:

• The hearing of the Legislative Audit Commission on January 29, 2026, at 1:05 p.m. will come to order.
• there was an OA uh financial audit there was an OA uh financial audit evaluation<00:48:04.240>
• We had we've had two financial audits.
• , had a request for a um program audit, had a request for a um program audit, but<01:10:21.840>
• But um the legislative audit commission.

Keywords: 919, house, all

Summary: The Legislative Audit Commission heard a presentation from the Office of the Legislative Auditor on its evaluation of the Office of Ombuds for Families (OBFF). Auditors said the office remains important because of Minnesota’s long history of racial disparities in the child protection system, but they found major problems with how OBFF is operating. The report said OBFF’s statutory duties are very broad compared with its small staff and budget, and that the ombuds persons are not carrying out all required duties while spending substantial time on activities not required by law. Auditors also said the office’s recent impact is unclear and that its complaint-handling work has significant deficiencies, including poor documentation, limited data, few policies, inconsistent handling, and failure to follow best practices. The presentation also focused on oversight and accountability. Auditors said OBFF’s three community boards, which are supposed to appoint and oversee the ombuds persons, have not provided adequate oversight: meeting requirements were often not met, attendance was low, and there was little evidence the boards were fulfilling their statutory duties. The auditors further said OBFF’s unusual structure, with no single designated leader and shared authority among the three ombuds persons, creates unclear lines of accountability. Their recommendations included revising OBFF’s statutory duties to better match legislative goals and resources, improving complaint-handling practices, strengthening board oversight, and establishing a single leadership position for the office. Members asked follow-up questions about racial disproportionality in out-of-home care, spending on nonrequired activities, and whether the ombuds persons met statutory qualification requirements. Auditors referred members to the report for more detailed data, said the office does not track expenditures by function, and noted that while the ombuds persons have relevant professional backgrounds, the evaluation raised concerns about whether they are meeting their duties as expected. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• You know, we saw audits, was it back to the 1970s or '80s that had not been addressed?
• So, Senator Waters, we have in the Senate the performance audit and oversight committee.
• Senate the performance audit and Senate the performance audit and oversight<00:25:59.120> committee
• However, last month we auditing side.
• The speaker said the audit findings are still outstanding and have not been corrected.

Keywords: 1191, senate, all

Transcript Highlights:

• need additional assistance with an internal audit as well as advisory services from MMB.
• unit at MMB um that will internal audit unit at MMB um that will provide<00:19:59.039> services
• <00:20:02.400> staff<00:20:02.720> and have their own internal audit staff and have
• work um secondly we we initial audit work um secondly we we received<00:20:23.280> funding<00
• There was an OA audit that highlighted issues with retroactive pay adjustments last spring and summer

Bills: HF10

Keywords: undocumented immigrants, state funding, MinnesotaCare, scholarship ineligibility, state assistance, 1183, house

Transcript Highlights:

• I'm presenting Senate Bill 920, a good governance bill based on a 2018 audit report of the Gaming Control
• Assembly Member Dixon, did I hear correctly that this bill is a result of an audit completed in 2018?
• Bill as a result of an audit completed in 2018? Yes, ma'am. What took so long? Governance.

Summary: The committee met as a subcommittee and heard one bill, Senate Bill 920 by Senator Archuleta. SB 920 would require the Gaming Commission, when adopting or adjusting a fee deposited into the Gaming Control Fund, to maintain a regulation stating the fee’s authorized purpose and use. The author described it as a good-governance measure based on a 2018 audit of the fund, aimed at improving transparency, accountability, and clarity around regulatory fee revenues. Supporters from Communities for California Card Rooms and related casinos testified in favor, saying the bill would add a useful layer of documentation and oversight; there was no opposition. Members asked a brief question about the delay since the 2018 audit, and the author responded that it was a matter of governance. The committee then voted SB 920 out on a motion by Assembly Member Gibson, seconded by Assembly Member Soria, with the bill passing “do pass to appropriations.” The roll was left open briefly for absent members. The committee also took up a consent calendar containing SB 33, SB 1205, SB 1235, SB 1236, SB 1273, and SB 1434, and approved those measures on a motion to “do pass to appropriations, recommend consent.” The meeting adjourned at 2:00 p.m.

Transcript Highlights:

• outlined in this act and clarify that the scope of the financial audit shall include an audit of each
• responsible for conducting the audits responsible for conducting the audits outlined<00:36:23.599
• <00:36:27.040> shall the scope of the financial audit shall the scope of the financial audit
• shall include<00:36:27.640> an<00:36:27.760> audit<00:36:28.000> of<00:36:28.160
• school include an audit of each charter school Under<00:36:29.200> The<00:36:29.319> Hawaii

Keywords: 912, senate, all

Summary: The committees considered a large number of Senate bills, with many measures advanced either unamended or with technical or substantive amendments. Early action included SB 88 and SB 11 SD1, both passed unamended, and SB 562 SD1 and SB 642 SD1, which were passed with amendments reflecting agency testimony. SB 1133 SD1 was amended to remove duplicative county requirements and clarify tax credit carry-forward eligibility, while SB 1569 SD1 on sports wagering was deferred. Later, SB 933 on nonprofit/federal funding support drew strong testimony from nonprofit and health advocates emphasizing the risk of federal funding freezes and the importance of protecting services such as early learning, domestic violence support, housing, and workforce supports; the committee recommended amendments to define eligible organizations, require reporting, and include the Judiciary. SB 934 and SB 935 were also amended, with SB 934 tying mass transit funding to Honolulu project milestones and SB 935 revising retirement-system language to change “fewer than five years” to “five or more years.” The committees then took up additional measures with targeted amendments. SB 1033 was amended to clarify that the bill applies to legal entities, not individuals, though members noted concerns about closely held family corporations and asked that the issue be reflected in the committee report. SB 1166, SB 1249, and SB 1256 were advanced with amendments or committee-report notes reflecting concerns from the Attorney General, Hawaii Cattlemen’s Council, and Hawaii Farmers Union United, respectively. SB 1432 and SB 137, both relating to electric utilities, were amended to require retention of covered employees after mergers or acquisitions and to direct the PUC to consider whether proposed transactions further state policy goals. SB 157 on antitrust was narrowed to focus on coordinator conduct in rental housing markets, SB 252 on invasive species received a defective effective date, and SB 336 on defense of state employers and employees passed unamended. SB 536 on the Hawaii Community Development Authority was deferred to a later hearing, and SB 1064 on medical cannabis was heavily amended to authorize cultivator licenses with limits on canopy size, license counts, physician fees, and a special-fund appropriation for enforcement. In the Ways and Means portion, the committee passed several bills unamended, including SB 19, SB 124, SB 264, SB 345, SB 422, and SB 741 and SB 747 later in the agenda. SB 361 was amended to remove references to the attorney general and delete an appropriation section, SB 438 was amended to redefine buffer zones and landfill-unit language, and SB 441 and SB 494 were amended to blank appropriations and, in SB 494, assign charter-school audit responsibility to the state auditor. SB 659 was substantially amended to promote local procurement, including county-level geographic preferences and higher thresholds for locally sourced purchases, and SB 732 was amended to adjust film tax credit provisions, including the streaming-platform definition and sunset-related language. SB 819 was amended to replace references to “educators” with “teachers.” Throughout, most measures were adopted without recorded opposition, though several members noted reservations on particular bills.

Transcript Highlights:

• And last year, two years ago, we had a mandate to audit our MyKids system, our case management system
• I wish I knew what court you were talking about because I feel like I need to go audit them.
• I wish I knew what court you were talking about because I feel like I need to go audit them.
• Um, but it should not, to go audit them.
• <01:34:07.600> which our required a IT security audit which our required a IT security audit

Keywords: Appropriations - Room 216, 15 January, 2026; 2:00 PM, 925, all

Summary: The meeting began with a budget presentation from the Office of Capital Post Conviction. Director Chrissy Noble described the office’s work representing death-row clients in state postconviction, federal habeas, clemency, and related matters, and said the Legislature has historically funded the office with enough flexibility to handle unpredictable cases. She highlighted four pending actual-innocence cases, including matters involving false forensics and a shaken-baby syndrome challenge, and noted that such cases often require multiple experts. She also cited a recent example where the office was appointed to a case shortly before an execution date was set, and said flexible spending authority allowed the office to secure experts and file on time. The office asked to retain any remaining special-fund cash balance into FY26 and said it had not requested additional salary funding for FY26 because the increase was already handled through flexibility; members praised the office’s work and no vote was taken. The committee then heard from the Ethics Commission. Staff explained requests for salary realignment, additional funding for a part-time hearing officer who handles public records and open meetings cases, and a small amount for fuel/food that was described as a system-related placeholder. The commission said it had a backlog because complaints have become more numerous and complex, and that more funding would allow the hearing officer to process more cases. Members also discussed a prior $10,000 system request that had lapsed and was later found to have been underestimated; the commission said the earlier figure came from an initial quote and the later $25,000 estimate reflected the actual cost. The chairman and members commended the commission’s work, and no formal action was taken. Finally, the Administrative Office of Courts presented its budget requests. The office outlined a deficit appropriation request tied to county-funded court reporter increases, funding for two newly appointed judges, special-judge appointment costs, and death benefits for a court administrator in Warren County. The discussion then focused on judicial salaries, with the office noting Mississippi ranks near the bottom nationally in trial and Supreme Court judge pay, though a cost-of-living adjustment would place the state around 27th. The office said its request follows State Personnel Board recommendations and that it is also seeking a possible increase in filing fees to support the Judicial Operations Fund, which helps cover salary costs not paid from general funds. Members discussed redistricting, special appointments, and the possibility of using fee revenue rather than general funds to support future increases; no vote was taken.

Transcript Highlights:

• Second 6.200, Department operations, internal audit program expanding... Second, 6.200.
• Department operations internal audit program expansion. That was the House. Good. Okay.
• Department operations internal auditing, Senate.
• Department operation contractual audits, Senate. 6.200 audit program offset. Audit program offset.
• Audits, Senate. 6.225 is House. We go to page 26. 6.340, Wood Energy Tax Credit, Senate.

Keywords: 959, house, all

Transcript Highlights:

• Over whether or not to turn in our audits of the program.
• But it was contingent on an audit of the program and a new look at it.
• Chair, Representative Armstrong, so this is an outstanding OIG audit.
• I think OIG completed their audit.
• Our position is that there should not be an audit finding.

Keywords: 996, all

Transcript Highlights:

• Audit division starts at the bottom of page 130.
• Audit division starts at the bottom of page 130. Audit division starts at the bottom of page 130.
• They kind of audit on our behalf, send us the results, and we wrap it up with the taxpayer.
• When we do an audit, do we share it with those people and get some kind of credit?
• of share if we're seeing things on audit of share if we're seeing things on audit and<03:47:55.319

Keywords: 928, house, all

Summary: The meeting began with testimony from Charlotte Harding of the Conservation Land Stewardship Program, who explained that the office protects the state’s interests in conservation lands by monitoring conservation easements and related stewardship obligations. She described the program’s funding sources: a land conservation endowment held at the State Treasury and administered by the Council on Resources and Development, plus transfers from Fish and Game for easements not covered by the endowment. Members discussed how the endowment is funded when new easements are created, the program’s staffing, the loss of a state vehicle, and the need to increase in-state travel so staff can use personal vehicles for field monitoring. Harding said the office has two full-time positions and a seasonal employee, that the work is mostly monitoring rather than hands-on land management, and that enforcement issues are referred to the grantee agencies or, if needed, to the Council on Resources and Development. She also noted that the office works directly with landowners to resolve smaller issues and that stewardship has become a greater focus in the conservation community because ongoing oversight requires funding. Members asked about examples of properties under the program, including LCIP lands such as Musquash Headwaters, Hidden Valley Boy Scout Camp, and Nash Stream, and the committee did not take a motion before moving on. The committee then heard from Paul Breen and Susie Anzelone of the Pease Development Authority regarding the Division of Ports and Harbors operating budget. They explained that the authority provides finance, legal, environmental, and engineering support to the division, which operates New Hampshire’s only deep-water berth at Market Street, as well as facilities in Hampton, Rye, the Portsmouth Fish Pier, and navigational waters in the Piscataqua and Great Bay. They described the authority’s history after the closure of Pease Air Force Base, the transfer of roughly 2,400 acres, and the creation of a self-sustaining enterprise fund tied to airport and port operations. They emphasized that the division does not draw on the general fund because revenues from wharfage, dockage, parking, registration, and mooring fees cover operating costs, with any surplus retained for capital improvements and replacement. Members questioned several budget lines, including a sharp increase in overtime and workers’ compensation. Breen said overtime is driven largely by security needs at the deep-water port and fluctuates with vessel traffic, such as salt shipments, while workers’ comp is a DAS-set cost and not something the division controls. He said the budget is conservative and that if revenues fall short, capital projects would be the first items scaled back. The discussion also covered fee-setting, with Breen saying rates are reviewed against the local market and infrastructure constraints, and that some smaller facility fees had recently been increased after being stagnant for years.

Transcript Highlights:

• I think kind of a finer point was put on it with the audit that was recently released by the State Auditor
• While I wasn't there, there wasn't a lot to glean from the audit... ...by the State Auditor.
• While I wasn't there, there wasn't a lot to glean from the audit that took five years for her to do.

Bills: SB1432, SB1338, SB1437, SB1812

Keywords: teacher certification, pilot program, education, state board, alternative pathways, education grants, competitive grants, revolving fund, State Department of Education, State Board of Education, Strong Readers Act, literacy instruction, reading intervention, dyslexia, science of reading, structured literacy, multisensory instruction, school districts, public education funding, education innovation

Transcript Highlights:

• Madam Whip and members, House Bill 2425 directs the Auditor General to conduct a special audit of the
• State Land Department and outlines items for the special audit to examine.
• House Bill 2425 directs the Auditor General to conduct a special audit of the State Land Department and
• outlines items for the special audit to examine.
• It does require the Auditor General to do a special audit to identify vacancies, what lands are vacant

Keywords: 1182, all

Summary: The meeting was a rapid review of a very large bill package, with the chair repeatedly asking staff to keep descriptions high level and many bills placed on third-read consent or consent calendars. A major theme was artificial intelligence: bills would require minors to be told when they are interacting with AI, allow AI-assisted divorce arbitration by consent, create an AI education program, privilege certain AI communications, and require K-12 instruction on ethical and practical AI use. Other education measures addressed school district superintendents, health instruction, anti-Semitism prohibitions, fetal development standards, and school safety, including a bill allowing concealed firearms on school grounds under specified conditions. Several health and public safety bills were also discussed. These included funding and oversight measures for childhood cancer research, nursing care complaint timelines, firefighter cancer data collection, limits on pharmacy penalties, and a bill making it a felony to administer abortion-inducing drugs without consent. Members also heard bills on overtime wage enforcement, domestic violence evidence standards in parenting cases, probation limits for dangerous crimes against children, and a measure expanding manslaughter liability to online encouragement of teen suicide. One sponsor strongly opposed a provisional medical licensing bill for foreign-trained applicants, while other sponsors emphasized rural health access, nurse anesthetist reimbursement parity, and the need for a dental board member who is an oral surgeon. A large portion of the meeting focused on water, land, energy, and state agency oversight. Bills would streamline or change rules for small modular reactors, new power plants, water supply determinations, groundwater transportation fees, water hauling, and state land disposition. Members also considered measures affecting the State Land Department, including audits, oversight boards, continuation, land-use maps for data centers and energy projects, and rules for mineral leases and solar or wind siting. Other topics included wildlife and ranching, Mexican wolf policy, annexation, housing and development incentives, transportation and towing rules, digital driver licenses, and a proposed four-year moratorium on municipal and county fee, tax, and utility-rate increases, which drew questions about stakeholder input and the impact on enterprise funds and local utilities. No recorded roll-call votes were taken in the transcript; most items were simply presented, briefly discussed, and left on consent or calendar status, with one bill noted as held in rules and another pulled for further discussion.

Transcript Highlights:

• any of it because the executive order that we have standing mandates that you have to have all your audits
• Where they don't have their audits in order.
• And I see the reason that we should have our audits in order, absolutely.
• The situation is that Small Domestic has got its seven years in arrears for their audits.
• you can't find accountants to come over here and just step in line and say, "Hey, I want to order an audit

Transcript Highlights:

• Accounting and auditing is really crucial, obviously, to investor protection. and to the capital markets
• Shifting gears, I want to touch on the SEC. consolidated audit trail, or CAT.
• So I guess I wanted to ask, you know, the consolidated audit trail.
• Consolidated audit trail cat it's really our only tool that tracks market manipulation across companies
• 2025, Project 2025. compilation there which explicitly calls for the termination of the consolidated audit

Keywords: financial regulations, SEC, Comptroller of the Currency, Federal Transit Administration, nominees, Empowering Main Street in America Act, capital formation, economic growth

Summary: The committee meeting focused on several nominees within key financial institutions, including discussions surrounding the SEC, the Federal Transit Administration, and the Comptroller of the Currency. Notable dialogue included concerns over regulatory balance, with various members emphasizing a need to streamline regulations to foster innovation while ensuring accountability and safety for investors. The importance of the proposed 'Empowering Main Street in America Act' was highlighted as a means to facilitate access to capital for small businesses, underlining the current administration's approach towards financial regulations.

Transcript Highlights:

• One of the things that I wanted to see whether or not HCD had a chance to look at was some of the audits
• have the availability with any of our grantees we rely on grantee reported data but they all we have audit
• 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,

Keywords: 988, house, all

Transcript Highlights:

• The Department of Corrections said it is currently undergoing audits for compliance with PREA, the Prison
• Rape Elimination Act, and that those audits will help ensure proper practices are in place.
• said they are just now taking action to make sure it does not happen again, or are in the process of audits
• making sure people do not have their windows blocked, and that those issues are not really part of the audits

Summary: The Joint Budget Committee’s Claims Review and Litigation Oversight Subcommittee met to consider two proposed litigation settlements from the Department of Corrections and one appealed claim from the Claims Commission. In the first settlement, Caroline Arnett v. Larry Norris, et al., members asked about the underlying sexual assault allegations, whether policies had changed, and whether PREA audits and other safeguards were in place. The department said audits were underway and that steps had been taken to prevent similar conduct. The committee approved the settlement by voice vote. In the second settlement, Latasha Ridgel v. Arkansas Department of Corrections, members raised concerns about the length of the case and the fact that it involved similar allegations. The department cited attorney turnover, COVID-related delays, and scheduling difficulties; the settlement was approved by voice vote. The committee then reviewed Sharon Greer and Deanna Hayes v. Commissioner of State Lands, an appeal of a Claims Commission dismissal involving a 2009 tax sale of family property in Crittenden County. The claimants said they did not learn of the sale or the $4,200 in excess proceeds until 2025, and argued that notice was inadequate and that the overage should not have gone to the county. The Commissioner of State Lands’ office responded that notice was sent to addresses on file, certified mail receipts were returned, and a post-sale notice explained the process for contesting the sale and claiming excess proceeds. The office also argued the claim was untimely, that the commission lacked jurisdiction, and that state law bars monetary damages against the commissioner for actions related to tax-delinquent land sales. Members discussed broader concerns about the tax-sale and excess-proceeds process, including whether excess proceeds should be held longer or routed differently, but noted those issues would require legislative changes rather than action in this case. The committee then voted to affirm the Claims Commission’s dismissal of the claim. The meeting adjourned after the motion passed.

Transcript Highlights:

• Paul includes sitting on the Legislative Audit Commission.
• But there was one bright spot that was exposed as we worked and audited the different departments. was
• Furthermore, the audit was the cleanest audit that we saw in my three years on that commission.