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.

Transcript Highlights:

• Approximately two years ago, the Federal Department of Justice audited and identified a finding stating
• this portion of Senate Bill 302 simply codifies existing practices in the law and to correct the DOJ audit
• I urge my colleagues to support this responsible and necessary update. Great, thank you.
• They were working hard and diligently to catch up and Actually submitting audits and catching up, but
• The whole auditing system needed to be rebuilt from the ground up.

Transcript Highlights:

• precincts, resulting in a more accurate audit.
• HB3709 actually helps a lot with the auditing process.
• Um, yes, that's what I would use for an audit.
• Is the audit hand-counted or scanned and tabulated?
• So, when you're doing a post-election random audit, if the election was hand-counted, is the audit hand-counted

Bills: HB569, HB766, HB1638, HB2316, HB2773, HB2785, HB3113, HB3709, HB3775, HB4275

Keywords: early voting, ballot correction, voting rights, election integrity, mail-in voting, voter notification, HB 766, precinct chair, precinct chair candidate, ballot application, Texas Election Code, Section 172.021, election administration, candidate filing, party precinct chair, county party, political party office, email address, telephone number, confidential candidate information

Transcript Highlights:

• from the bottom of the site to the top, where the environments offered graduated freedom and responsibility
• a number of concerns that I think a larger population size would, you know, raise some different responses
• 42:30.040> raise<00:42:30.600> some<00:42:31.480> different<00:42:32.360> responses
• you know, raise some different responses you know, raise some different responses than<00:42:33.240
• 06.680> some Things those are what the developer, some of the major systems that they will be responsible

Bills: SR185, HB2452, HB2329, HB2272, HB2273, HB2335, HB1656, HB2207, HB2289, HB1854, HB2581, HB20, HB2296, HB1707, HB2297, HB1890, HB2241, HB2474, HB1688, HB2546, HB1574, HB1546, HB2218, HB1163, HB1514, HB1749, HB2385, HB1576, HB1974, HB2022, HB1973, HB2005, HB1894, HB1515, HB1718, HB1591, HB2475, HB1721, HB1864, HB1946, HB1920

Keywords: Department of Education, capital improvement program, performance audit, infrastructure, transparency, state bonds, general obligation bonds, GO bonds, bond authorization, state debt limit, constitutional debt limit, Article VII Section 13, Hawaii bonds, state borrowing, public finance, capital improvement projects, supplemental appropriations, judiciary appropriations, refunding bonds, reimbursable bonds

Transcript Highlights:

• Today, there are 103 education audit reports for the committee's review.
• We have two this year for the audits that we perform.
• Well, as a former banker, I always looked at audits.
• That's what the audit is saying.
• There are, as Legislative Audit reviews and goes through their audit process, some are automatically

Summary: The committee met to review education audit reports and adopted the minutes. Legislative Audit reported 103 education audits total, with 89 having no findings and 14 containing findings. The committee first heard from Camden Fairview School District, which had findings for spending operating funds on an end-of-year employee banquet and for unauthorized credit card charges. District officials said they had implemented stronger internal controls, stopped using the affected card, and would limit future events to comply with state law and constitutional requirements. Members questioned the district about prior practices, donated funds, and how teacher appreciation could continue without using operating funds; the report was filed as reviewed. The committee then reviewed Forest City School District, which had a finding for spending $33,000 in operating funds on an off-campus end-of-year celebration and entertainment event. District representatives said the money came from a long-standing Pepsi-related donation fund, but acknowledged confusion over whether it should be treated as operational funds and said they would stop using it that way and provide training to staff and the board. Members discussed whether the funds were private donations or operating funds, the lack of a formal board vote, and whether the event was intended to recognize staff and growth; the report was filed as reviewed. The committee also received notice of more serious findings that were referred to the prosecuting attorney and attorney general, including Conway School District for misuse of district funds and resources by former maintenance employees, Magnolia School District for undeposited activity funds, Westside School District for undocumented and personal credit card charges, and Boonville School District for paying a board member’s son in excess of the statutory limit without an approved exemption. The remaining eight reports with findings were filed en masse as reviewed, and the 89 reports with no findings were also filed en masse. The committee adjourned after noting that most districts reviewed had no findings.

Transcript Highlights:

• Well, as a former banker, I always looked at audits.
• Well, as a former banker, I always looked at audits.
• That's what the audit is saying.
• Were you all aware of that before this audit?
• There are, as Legislative Audit reviews and goes through their audit process, some are automatically

Keywords: 1204, all

Transcript Highlights:

• And so, a lot of that has to do with training and audits and checking and just being kind of responsible
• :01.800> responsible.
• Maybe you could have some small fines associated with the audit if somebody has repeated audits that
• from there for violating the audits. from there for violating the audits.
• I like the audit part of the bill.

Keywords: 1187, senate, all

Transcript Highlights:

• robust uh compliance and auditing robust uh compliance and auditing system<00:53:45.960> that
• audited financial report any independent audited financial report or<01:10:57.120> anything<01
• There was a revision made to what's called audit scope, so it was called limiting the audit scope, and
• LBA will in fact conduct an audit LBA will in fact conduct an audit conduct<01:26:46.360> an<
• Question: So this is an audit by yourselves of yourselves? It's just a report, not an audit.

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.

Transcript Highlights:

• So, through a normal audit process—not a bad audit with findings, just a normal audit—some issues came
• The four points of the bill addressed the audit issues.
• Would the school business system be responsible? Would the coach be responsible?
• Does that parent consent then waive responsibility?
• Would the school business system be responsible? Would the coach be responsible?

Summary: The Education and Employment Committee heard and voted on several education-related bills. HB 129 on Florida Virtual School was presented as a cleanup bill responding to audit-related statutory updates; it would remove priority language, allow all Florida students and eligible overseas military dependents access, clarify teacher employment/retirement status, permit local schools to administer required exams, and authorize direct support organizations. The bill drew support from Seminole State College and Florida Virtual School and was reported favorably 15-0. HB 423 on student elopement, sponsored by Reps. Eskamani and Tramont, would require schools to establish safety teams and procedures to prevent and respond to elopement by students with autism or similar needs. Testimony from the Autism Society of Greater Orlando and a student advocate emphasized safety risks and the need for clear school protocols. Members spoke strongly in support, and the bill passed unanimously 16-0. CS for CS for HB 753 on school counselors removed two certification barriers, kept the master’s degree requirement, and aligned evaluations with Florida school counseling standards; school counselor groups and several members argued it would help address counselor shortages and workload issues. It also passed unanimously 16-0. The committee also approved CS for CS for HB 1253, which would let school-employed coaches use up to $15,000 per team per year of personal funds to support student-athletes with items like food, transportation, therapy, and rehabilitation, with an amendment requiring written parental consent. Several members raised concerns about liability, fairness, and guardrails, but the bill passed 17-0. PCS for CS for HB 833 on private school facilities would allow small private schools of 150 students or fewer to locate in commercial or mixed-use zoning without rezoning and to use certain existing buildings if fire and life-safety standards are met; members discussed traffic, school zones, and proximity to dispensaries, and it passed 15-0. PCS for CS for HB 1325 on the Linking Industry to Nursing Education Fund clarified matching contributions, allowed use of funds for expansion or modernization of existing space, and permitted two-year awards; it passed 16-0. Finally, CS for HB 1437 on conversion charter schools created dispute-resolution options over facility maintenance and, via amendment, allowed capital outlay funding if the charter assumes full maintenance responsibility; despite some opposition, it passed 13-3. The committee then adjourned.

Transcript Highlights:

• an audit.
• They're always given a month to do an audit response.
• May provide a written response to the recommendations and...
• The sense was we want to get their response before we do...
• And some of this came from audit and procedures, because instead of it being an audit, it's a program

Bills: HB1220

Keywords: accelerated degree, high-demand occupations, education reform, North Dakota, licensing, 908, all

Summary: The Workforce Development Committee reconvened to discuss House Bill 1119, which would create a child care advisory committee and authorize a Legislative Council program evaluation of child care services. Senator Hogan explained that the bill is intended to review child care licensing rules, child care assistance, and related laws and policies, while also giving child care providers a stronger voice in the rulemaking process. He described the proposal as a new model for legislative program evaluation and noted that leadership had been briefed and was supportive. Committee members raised concerns about the bill’s wording, scope, and structure. Senator Larson questioned the title and several sections, and multiple members suggested making the response language less directive and more collaborative, including changing “shall” to “may” in the section requiring a written response from the Department of Health and Human Services. Members also discussed limiting the advisory committee to the interim, clarifying that the evaluation would focus on child care services rather than broader early childhood programs, and adjusting language about enacted legislation to sound more neutral. The committee also discussed fiscal impact, with Hogan saying the evaluation would be done by Legislative Council staff and that any costs would likely be limited to meetings and existing DHS rulemaking activities. Members compared the proposal to other oversight models, including audit-style reviews and a possible DOGE process, and Hogan emphasized that the bill is meant to evaluate why child care issues keep recurring and why some laws are not fully implemented. No vote was taken; the committee agreed to continue refining the bill and planned to meet again the following Thursday.

Transcript Highlights:

• And part of the reason for that was that uh the high expense of having their city audited because of
• that liquor store and did some checking and found that the threshold for having a CPA audit, full audit
• having their their their city audited having their their their city audited because<00:04:19.680
• ,<00:04:27.520> full threshold for having a CPA audit, full threshold for having a CPA audit
• Blaha, you know how excited she gets about auditing. So, pretty good stuff.

Keywords: 1183, house

Transcript Highlights:

• , including but not limited to audits, including but not limited to audits, bookkeeping,<00:26:14.000
• , as audits, bookkeeping, However, as audits, bookkeeping, financial<00:26:36.000> statement<00
• Um, and responsive research partners.
• Commissioner Markwart, any response? Commissioner Markwart, any response?
• Um some responsible things this state.

Keywords: 1187, senate, all

Transcript Highlights:

• Financial responsibility is crucial.
• The response provided from the commission indicated there were no audits.
• They all have audits, right?
• An audit is only a fair audit if the information is there, and so because of the FBI investigation and
• That audit goes to the federal level.

Bills: HB2510, HB3589, HB4611, HB4655, HB4665, HB4666, HB4670, HB4700, HB4730, HB4798, HB4838, HB5136, HB5243, HB5302, HB5539

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:

• And so I think that's what the group is going to look at: the responsibility of who's responsible from
• And so I think that's what the group is going to look at: the responsibility of who's responsible from
• We have the military saying it's not our responsibility. You know, whose responsibility is it?
• not only do we need a financial audit not only do we need a financial audit you<01:18:11.400>
• <01:18:14.280> we saying it's not our responsibility we saying it's not our responsibility

Keywords: 910, house, all

Summary: The Committee on Public Safety met on March 21, 2025, and heard several resolutions related to corrections, emergency preparedness, and wildfire risk. Early items included HCR 62/HR 57 on flying the National League of Families POW/MIA flag year-round at the state Capitol, for which no one testified, and HCR 154/HR 49, which would request a comprehensive forensic audit of DCR and DAGS spending tied to planning and building a new jail to replace the Ahu Community Correctional Center. The ACLU strongly supported the audit, arguing that the state has spent millions on jail planning over many years without clear accounting, that a new jail is unnecessary and fiscally irresponsible, and that public-private partnership arrangements could reduce transparency. Committee members questioned the use of the term “forensic,” the age of some cited allegations, and whether the auditor could instead conduct another type of audit; the ACLU said it was open to other audit language and offered to help compile background materials. No vote was taken in the portion provided. The committee also heard HCR 63, asking DCR to provide separate clinical counseling services for correctional staff, with one supporter, and HCR 23, which asks DCR to include circuit and district court facilities in planning the new Ahu Community Correctional Center and to establish a release procedure that avoids releasing detainees into residential communities or public spaces. DCR Director Johnson said the department supported the intent of HCR 23 and had discussed it with the Chief Justice and court administrator, adding that one multi-purpose courtroom could handle both district and circuit proceedings. The chair then moved on without further discussion. A major portion of the meeting focused on HCR 37, which asks HEMA to work with other agencies on outreach and preparedness for kūpuna. Testifiers from the Pearl City Neighborhood Board, AARP Hawaii, and the Hawaii Council of Community Associations supported the measure, citing the vulnerability of older adults and people with disabilities during disasters, lessons from the Lahaina fires, and the need for clear evacuation plans, siren reliability, and better coordination with care homes and condominium associations. Several speakers described local preparedness efforts and concerns about gaps in communication and implementation. The committee also discussed HCR 69/HR 62 on creating a vegetation management working group to reduce wildfire risk; the Division of Consumer Advocacy supported it, with testimony describing dangerous incidents involving vines and bamboo contacting electrical lines and causing sparking and a utility pole fire. The meeting ended with testimony and questions continuing on that topic, and no final committee action was shown in the excerpt.

Transcript Highlights:

• <00:36:50.520> side we issue on our financial audit side we issue on our financial audit side
• And the other thing I want to say in, um, maybe, Chair, as you brought up audits, right, and with audits
• In our discussions, you and I have often said that I appreciate audit, and that audits are something
• 47:29.400> says and that audits are something that says and that audits are something that says
• The next thing are our performance audits, which are internal control and compliance audits.

Keywords: 1183, house

Summary: The committee met on February 11 and began with introductions from members and staff, who shared brief personal and district facts. Chair Jim Nash then outlined the committee’s goals for the session, emphasizing bipartisan cooperation, the need to address a looming structural deficit, and the committee’s role in moving legislation forward. The committee also reviewed its rules for the year. The main item was House File 3, authored by Chair Nash and referred to Ways and Means. The bill would require the Office of the Legislative Auditor to produce an annual report tracking whether agencies have implemented prior audit and evaluation recommendations, with the goal of improving internal controls, transparency, and accountability and helping legislators make funding decisions. Nash described the bill as a preventative measure to reduce waste, fraud, and abuse, and said it was modeled in part on practices used in Colorado. Legislative Auditor Judy Randall testified that the office already produces similar update reports but lacks resources to independently verify many agency responses; she said the bill would provide a framework for more regular reporting and discussion, not a “shame tool.” Ranna Lee of Americans for Prosperity testified in support, saying the bill would increase accountability and transparency for how public agencies manage taxpayer resources. A letter from the Minnesota Council on Nonprofits was also noted in support. Representative Clardy offered the A7 amendment to add an appropriation matching the fiscal note; Nash accepted it, saying savings could be found later in the process. The committee approved the A7 amendment by voice vote. During discussion, Representative Quam supported the bill’s focus on accountability, and Representative Freiberg questioned the Legislative Auditor about the office’s expertise on a specific ambulance-services recommendation in the report. Randall responded that the office’s staff are policy research generalists who use standards, best practices, interviews, surveys, and site visits to develop recommendations, and that the goal is to prompt further discussion rather than require blind acceptance. The transcript ends during that exchange, with no final committee vote on House File 3 shown.

Transcript Highlights:

• And that's an important response to some of the concerns that we heard in committee.
• Someone with electoral responsibility or accountability?
• Yes, electoral responsibility and also more training in the law.
• Someone else responsible simply doesn't relay that information to ICE.
• Improving accuracy, audits, and public trust. I move passage.

Bills: SB664, SB40, SB9, SJR1, SJR5, SB27, SB207, SB2938, SB1901, SB1227, SB1248, SB912, SB1321, SB2143, SB2145, SB1497, SB1239, SB2180, SB1388, SB1762, SB1662, SB1951, SB1537, SB493, SB378, SB1020, SB1018, SB992, SB958, SB920, SB1350, SCR25, SB687, SB1332, SB2185, SB552, SB664, SB40, SB9, SJR1, SJR5, SB458, SB482, SB927, SB984, SB651, SB1620, SB2124, SB2448, SB841, SB843, SB402, SB2662, SB2053, SB2332, SB2112, SB745, SB1247, SB1789, SB27, SB207, SB2938, SB1901, SB1227, SB1248, SB912, SB1321, SB2143, SB2145, SB1497, SB1239, SB2180, SB1388, SB1762, SB1662, SB1951, SB1537, SB493, SB378, SB1020, SB1018, SB992, SB958, SB920, SB1350, HCR76, HCR127, HCR9, HCR40, HCR118, HR559, HCR59, HCR135, HCR141, HCR46, HCR109, HCR10, SCR25, HB2525, HB142, HB140, HB29, HB451, HB3809, HB3307, HB 1130, HJR1, HB9, SB17, SB260, SB509, SB1506, SB1637, SB2308

Keywords: Texas courts, judicial officers, associate judge, magistrate, master, referee, hearing officer, court administration, Government Code Chapter 54, Government Code Chapter 54A, bail training, Article 17.024, Article 15.17, local administrative judge, State Commission on Judicial Conduct, Office of Court Administration, county courts, criminal justice, criminal jurisprudence, judicial qualifications

Transcript Highlights:

• uh our responsibility. uh our responsibility.
• discussions with our with our audites discussions with our with our audites and<01:37:55.679>
• <01:38:04.960> document<01:38:05.440> on during our audit a document on during our audit
• <01:41:05.360> for deaf be the ones more responsible for deaf be the ones more responsible
• our audit and we use them as an adviser. our audit and we use them as an adviser.

Keywords: Call to Order and Roll Call - 00:13 Approval of Minutes - 4:07 Kentucky Academic Standards for Reading and Writing - 5:18 Math Improvement Committee Report - 21:02 ETS Praxis Exam - 41:47 KDE Performance Review Data - 1:15:04 Adjournment - 1:57:54, 958, all

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

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.
• We will begin with the three audits which were referred to the prosecuting attorney and attorney general
• 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.

Summary: The Legislative Audit Education Institution Subcommittee met to adopt the previous minutes and review 57 education audit reports, 52 of which had no findings and were filed as reviewed. The committee heard several findings involving school district spending and internal control issues, including Camden-Fairview’s use of operating funds for an employee awards banquet and unauthorized credit card charges, Forest City’s use of operating funds for an end-of-year celebration and entertainment event, Nettleton’s fraudulent vendor payment scheme involving $1.9 million in attempted transfers, Cedar Ridge’s misallocation of Title I funds and payroll/bank reconciliation errors, and Green County Technical’s diverted vendor check that was recovered. Three of the reports had been referred to the prosecuting attorney and attorney general. Members asked questions about whether district officials were present, how the questionable expenditures were broken down, and whether school boards had prior knowledge or approval. The committee deferred the Camden-Fairview, Forest City, and Nettleton reports to the June meeting and requested district representatives attend to answer questions. Cedar Ridge and Green County Technical were not deferred; Cedar Ridge was filed, and Green County Technical was reviewed without further action. Staff also discussed recurring fraud and banking-control issues seen in school audits, including altered checks, email-based banking changes, and the use of positive pay and in-person verification for deposit changes. Members encouraged better communication with school districts and noted that clean audits should be recognized. The committee then filed the remaining no-finding reports and adjourned with no new business.

Transcript Highlights:

• The state of Washington also issues debt, which requires audited financial statements.
• The state of Washington also issues debt, which requires audited financial statements.
• In order for the university to have a clean audit, complete audit, there are a number of entities, select
• units that get audited.
• statement audit, we have to demonstrate that we've met those standards.

Summary: The Joint Higher Education Committee met for a work session on higher education accounting practices and financial transparency. OFM Deputy Director Sarah Rupp explained how state accounting rules and higher education reporting differ, including what data is captured in AFRS today and what will move into Workday, with universities generally reporting summary-level fund data, mandatory codes, and most balance sheet and income statement activity, but not transaction-level detail or vendor payment information. Representatives from the University of Washington and Washington State University described the complexity of their own accounting systems, the many entities and business lines they must track for audits and compliance, and the need to reconcile university-level accrual accounting with state reporting requirements. The committee also heard from the Education Research and Data Center on the public four-year finance dashboard created under Senate Bill 5512; ERDC said the dashboard is based on publicly available data, is best used to examine institutions individually rather than compare them directly, and will be updated with additional metrics in 2025 and 2026. The committee then received a presentation from the Washington Student Achievement Council on the Workforce Education Investment Account (WIA). Joel Anderson reviewed WIA’s creation under House Bill 2158, its revenue sources, and its intended uses for higher education, financial aid, and workforce development. He said recent legislation significantly increased WIA revenues and that, in the 2025–27 budget, the account is being used in new ways, including to replace general fund support for University of Washington operations and to fund a larger share of the Washington College Grant and some faculty compensation costs. Anderson said roughly 98% of current WIA appropriations go to higher education, but the share used to supplant other higher education funding has grown, and he estimated about 60% to 70% of current spending still aligns with the account’s original intent. He also described a new effort to track WIA appropriations across biennia in more detail and noted the WIA Oversight Board’s role in recommending uses of the account and monitoring outcomes. No votes were taken; the committee ended by moving into executive session for staffing issues and then adjourned.

Transcript Highlights:

• How do we do more audits, or why have we not done more audits? I'll try to address.
• Can you audit those expenses on the third party?
• As part of our audit, again, we talk to the client.
• We cooperate fully with any audit from the OIG or any regulatory audit.
• We now have responsibility for transportation.

Bills: HB149, HB252, HB643, HB1442, HB1500, HB1672, HB1851, HB1893, HB2028, HB2768, HB2818, HB149, HB252

Keywords: artificial intelligence, regulation, biometric data, ethical AI, consumer protection, AI governance, employment compensation, state agencies, salary payments, general appropriations, government efficiency, public works, contractors, payment bonds, government contracts, construction law, transparency, open meetings, government accountability, public access