Video & Transcript Research : 'performance audit'

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CA
Transcript Highlights:
  • We continue to see quite extreme disparities in the financial performance of California hospitals.
  • Hospitals performing at the top of the gap are generating profit margins as high as 15%, whereas the
  • The foundation for hospitals to achieve improved operations and better financial performance includes
  • for entities that violate their performance improvement plan that we would look to the penalties.
  • To establish any performance improvement plans, then an entity would have to essentially be given an
Keywords: 988, house, all
WA

Washington 2025-2026 Regular Session

Statute Law Committee Jun 17th, 2026 at 12:00 pm

Statute Law Committee

Transcript Highlights:
  • But it's not the Statute Law Committee that performs the functions.
  • Statute Law Committee that performs the functions, and so there may be some clarification in the law
  • But when we got audited last year, the auditor came in and said she wanted to audit the Statute Law Committee
  • And said she wanted to audit the Statute Law Committee.
  • I assured the auditor that I was their contact and that they would be auditing the code reviser's office
Keywords: 904, all
NH

New Hampshire 2025 Regular Session

House Judiciary (03/10/2025)

Transcript Highlights:
  • audit report.
  • audit report.
  • Chair, I believe you mentioned there were two performance audits, and I thought you had said that, and
  • No, it's just they're performance audits all the time, and they're excellent.
  • But as to the performance audits that were adjourned, I would say to you I hope that reading this, you
Keywords: 928, house, all
Summary: The committee first took up House Bill 313, and Representative Perez moved to retain the bill, saying it needed work and was not ready as written. Representative Smith supported that approach, and the motion to retain passed 18-0. The committee then considered House Bill 391, an anti-SLAPP measure. Representative Smith and others argued the bill was too broad, could create litigation and discovery disputes, and might even be read to affect criminal cases. The committee voted 18-0 to retain HB 391 as well, and the chair agreed to place it on consent with a report to be prepared. The committee next heard House Bill 462, establishing a cause of action for unwarranted video imaging of residential properties. Representative McFarland moved to retain, saying the bill raised First Amendment and property-rights concerns. The motion passed 18-0. The committee then took up House Bill 509, a fiscal note bill requiring reporting related to forfeitures. Members on both sides discussed the bill’s cost, the burden of collecting and collating the data, possible duplication across fiscal years, and whether the information was already being collected. The OTP motion passed 11-7, and Chairman Lynn asked Representative McFarland to prepare the report; a minority report was anticipated. Finally, the committee considered House Bill 520, which would authorize Department of Education hearing officers to issue subpoenas. Representative Kuttab supported the bill, saying similar authority exists in other agencies and states. Opponents argued the DOE already can obtain information through the attorney general, that the bill would create an unbalanced internal enforcement process, and that the subpoena authority was not tied to the curriculum-related concerns raised in testimony. Representative Ter offered Amendment 0842H to shift subpoena authority from DOE hearing officers to the attorney general; the amendment failed 7-11. The committee then voted on the bill as amended, and the OTP motion passed 10-8, with a minority report also requested.
FL
Transcript Highlights:
  • We perform compliance actions and activities on our plans on a monthly basis for failing to meet time
  • And it'll work very similarly to how we do the ASR audits, the ATU savings rebate contracts, and audit
  • firms that we are required statutorily to procure to audit the rebates.
  • In statute, it requires the health plans to reimburse for the cost of those audits.
  • In statute, it requires the health plans to reimburse for the cost of those audits.
Keywords: 999, senate, all
FL
Transcript Highlights:
  • Yes, so the agency issued a competitive procurement to procure a vendor to perform this initiative.
  • We perform compliance actions and activities on our plans on a monthly basis for failing to meet time
  • And it’ll work very similarly to how we do the ASR audits, the ATU savings rebate contracts, and audit
  • firms that we are required statutorily to procure to audit the rebates.
  • “In statute, it requires the health plans to reimburse for the cost of those audits.
Summary: The Legislative Budget Commission considered 21 budget amendments, most of them routine authority adjustments tied to federal grants, Medicaid payment programs, and trust fund realignments. The Department of Education received $14.751 million for a Preschool Development Grant to support early learning system improvements, workforce credentialing and training, IT modernization, and related early childhood certification work. The Department of Veterans Affairs shifted $2.2 million within its trust fund to cover higher nursing home occupancy, replace contract nursing with OPS staff, and meet rising operating costs. The Department of Health moved about $9.1 million to support Disability Determinations, where roughly 140,000 cases were pending or in process, and said the change would help reduce backlog and avoid a deficit. The Agency for Health Care Administration presented multiple amendments for Medicaid-related programs, including $766 million for indirect medical education, $1.9 million for managed care network adequacy audits, $209 million for the Rural Health Transformation Program, and several large supplemental payment programs for hospitals and physicians; members asked about CMS approval delays, provider access, and how rural funds would be distributed. The commission also adopted an amendment realigning KidCare funds, placing a $32.1 million surplus into reserve, though several members objected that the state had not yet implemented the 2023 KidCare expansion and that children remained on a wait list. Another Medicaid amendment placed a $376 million surplus into reserve after updated estimating conference projections. Other agencies also received approvals. FDLE received $16.26 million to buy counter-unmanned aircraft systems equipment such as radar and RF sensors to detect and mitigate drone threats. The Department of Juvenile Justice received $1.6 million for the Florida Scholars Academy and a Social Services Block Grant realignment, with staff confirming corrective action had been taken after prior audit findings about allowable SSBG spending. The Division of Emergency Management received federal pass-through authority for FIFA World Cup security and counter-UAS funds, both controlled by the Miami host committee, and members noted the state had little direct oversight over how those local grants would be used. The Department of Commerce received $148.4 million for Community Development Block Grant Disaster Recovery work, with questions focused on the split between housing, infrastructure, and administrative costs. The Department of State received $408,377 for arts and culture federal grant obligations. All amendments were adopted, generally without objection, after brief questioning and no public testimony.
NM
Transcript Highlights:
  • Now, generally speaking, other states range from 53 to 82, and we're performing incredibly well.
  • social mobility has also been a key factor in New Mexico's improved nationwide ranking with high performance
  • As mentioned, the department incentivizes performance outcomes through its higher education funding formula
  • Chairman, Secretary Rodriguez, I noticed in your audit you had some significant deficiencies.
  • However, we'll work to work through that when it comes to that audit.
Keywords: 996, all
TX

Texas 89th Regular

Criminal Justice Apr 15th, 2025

Criminal Justice

Transcript Highlights:
  • I guess, would the sheriff's departments, which will be, have to be audited at least once a year?
  • Yes, sir, we are audited by the county auditor, and also I think it's important to note that there's
  • I guess the county commissioner's court, they, so wish, can audit more often than that?
  • Our office needs to remove an attorney at times because of performance.
  • Certainly, if any citizens accused of an IRS tax audit, the IRS doesn't demand their tax audit defense
Summary: The committee heard several criminal justice bills, with testimony largely focused on public safety, court procedures, and local criminal justice administration. SB 2371 would expand mandatory skimmer-reporting requirements from gas pumps to ATMs, point-of-sale systems, and virtual currency kiosks, with the Texas Financial Crimes Intelligence Center saying centralized reporting would improve investigations, preserve evidence, and help identify organized criminal groups. SB 2581 would repeal a special law governing commissary funds in certain large counties; the sponsor and the Sheriff’s Association said it would restore parity with other counties while keeping spending subject to audit and inmate-benefit limits. Both bills were laid out and left pending after testimony, with no public witnesses opposing them at the hearing. The committee also heard SB 330, which would require voter approval before counties over a certain size reduce prosecutor funding, similar to an existing law for law enforcement budgets. Supporters argued prosecutors are essential to public safety and need stable funding, while an opponent from the Texas Civil Rights Project said the bill would restrict local budget flexibility and impose costly elections. SB 663 would remove district judges’ approval role for community supervision and corrections department budgets, replacing it with judge review after TDCJ-CJAD approval; probation officials said the change would reduce delays and confusion without reducing judicial oversight. SB 1020 would require more immediate sharing of ankle-monitor violation information and clarify that such records are not judicial work product; the Harris County DA’s office and Crime Stoppers supported it, citing inconsistent local practices and delays that can hinder prosecutions. The committee then took up SB 1164 on emergency detention and court-ordered mental health services. The bill, from the Texas Judicial Commission on Mental Health, would update emergency detention forms, clarify officer duties, allow filings in the county where a person is apprehended or located, and add a factor related to a person’s inability to recognize symptoms or appreciate treatment risks. Supporters included family members, law enforcement, and mental health and judicial witnesses who described cases where earlier intervention might have prevented tragedy; opponents warned the broader language could be misused and emphasized due process and the need for dangerousness to remain the standard. SB 2111 on indigent defense would expand access to counsel at first hearings, strengthen managed assigned counsel programs, create internships and fellowships, and adjust other defense-related procedures; the Texas Indigent Defense Commission and county defense program leaders supported it, while the committee substitute removed some provisions to reduce fiscal impact. Finally, SB 2383 would let recently retired DPS officers return to work in limited roles to help address staffing shortages, and SB 2797 would create reciprocal discovery requirements for criminal cases; prosecutors and some committee members said it would reduce trial surprise and improve truth-seeking, while others questioned whether the bill fully matched the state’s disclosure obligations and whether it could burden defense rights. Several bills were left pending after testimony, and the committee established a quorum later in the hearing.
MN

Minnesota 2025 1st Special Session

Committee on Judiciary and Public Safety - 02/24/25

Judiciary and Public Safety

Transcript Highlights:
  • if if it needs to be um actually audited if if it needs to be um actually audited um<00:39:13.119
  • It says no longer actively pursue an audit without the release of a final audit report.
  • Second, they do some internal audit functions, and those internal audits are financial in nature.
  • functions and those while internal audit functions and those while those<01:34:27.000> audit<
  • <01:34:29.920> uh those audit internal audits are are uh those audit internal audits are are
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

Conference Committee on SF3045 5/9/25

Transcript Highlights:
  • implementation of audit recommendations. implementation of audit recommendations.
  • provide to the legislative audit provide to the legislative audit commission<00:32:29.600> and
  • audits annually to a million adjusted for inflation.
  • in this walkthrough. audits annually um to a audits annually um to a million<00:53:07.440> adjusted
  • conforming change to the set auditing conforming change to the set auditing provisions<00:53:16.480
Keywords: 1183, house
NH

New Hampshire 2025 Regular Session

Senate Finance (05/29/2025)

Finance

Transcript Highlights:
  • So, Senator Waters, we have in the Senate the performance audit and oversight committee.
  • In the past, we haven't actually exercised a whole lot of oversight, more the performance auditing side
  • Senate the performance audit and Senate the performance audit and oversight<00:25:59.120> committee
  • of oversight, more the performance of oversight, more the performance auditing<00:26:04.159>
  • However, last month we auditing side.
Keywords: 1191, senate, all
NH

New Hampshire 2026 Regular Session

Senate Executive Departments and Administration (03/04/2026)

Executive Departments and Administration

Transcript Highlights:
  • So, the first two that you just heard described are in response to an audit.
  • <00:57:57.920> So,<00:57:58.440> the the in response to an audit.
  • So, the the in response to an audit.
  • <00:58:08.040> And audited by the feds for compliance.
  • And audited by the feds for compliance.
Keywords: 1191, senate, all
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Feb 23rd, 2026 at 01:30 pm

Revenue and Taxation

Transcript Highlights:
  • or contract for auditing the receipts for qualified expenses.
  • This will help those families compare academic performance The bill further states that beginning with
  • They will have clear information on how well their child's school is performing academically similar
  • We already know that private schools are performing well if you look at any number of tests or studies
  • We made sure that those that come into the state as performers of some type are for sure paying their
WA

Washington 2025-2026 Regular Session

Senate Housing Sep 16th, 2025

Transcript Highlights:
  • And also, will you be auditing? I work at the local level. I work for the City of Chattanooga.
  • Did the question about auditing... Thank you. Did the question about auditing get answered?
  • Could you comment on the auditing portion at all? Yeah, sorry, I missed that.
  • You’d think those would be the longer ones, and they performed better.
  • They actually performed better than permits that didn’t, for some reason. Not sure why.
Summary: The Senate Housing Committee heard presentations on a range of housing finance, permitting, and affordability tools. Chattanooga described its affordable housing PILOT program, which uses a per-unit property tax abatement tied to the rent loss from providing affordable units, with a 15-year term and annual compliance monitoring. Committee members asked about the program’s structure, whether it had been used elsewhere, and who was participating; the presenter said the first mixed-income project would bring 278 units with 42 affordable units and that the model was attracting private market-rate developers. Shoreline then described its MFTE and inclusionary zoning approach, emphasizing that longer tax exemption periods and station-area zoning changes had helped spur development, with most current pipeline projects concentrated near light rail stations. The committee also heard from the Municipal Research Services Center and the Department of Commerce on tax increment financing, proportional impact fees, and permit timelines. Commerce explained that TIF can fund public improvements such as roads, utilities, broadband, and some affordable housing or child care facilities, while proportional impact fee guidance is intended to help jurisdictions charge fees more closely aligned with actual project impacts. On permit timelines, Commerce presented its first annual report under recent law changes, using 2024 as a baseline year and noting that reported timelines were generally longer than statutory goals; members asked about outliers, paper versus electronic processing, and whether back-and-forth between applicants and staff was driving delays. Commerce said it would follow up with more data, including on CHIP funding and permit reform practices. Several local governments then shared permitting process improvements. Auburn reported relatively short review cycles and described its move to fully electronic permitting, internal performance standards, and a stock plan program that speeds review for repeated home designs. Bellevue described an AI permitting pilot with a local startup to help with pre-application questions, document triage, and plan review, aiming to reduce incomplete applications and revision cycles. Seattle presented a pilot for accessory dwelling unit co-development in which a mission-driven partner would help homeowners split lots, finance, build, and manage ADUs, with the homeowner eventually buying out the partner and retaining ownership; committee members asked about rent setting, management fees, and default risk, and staff said they would follow up. The committee also heard brief overviews of community land trusts and limited equity cooperatives as permanent affordability models, with presenters urging continued state and local funding support and policy recognition for these approaches.
MN

Minnesota 2025 1st Special Session

House Fraud Prevention and State Agency Oversight Policy Committee 3/17/25

Fraud Prevention and State Agency Oversight Policy

Transcript Highlights:
  • Roughly, the audits referenced here conduct internal audits and coordinate external audits, so the internal
  • > oh<01:05:10.200> the<01:05:10.359> audits roughly internal audits oh the audits
  • roughly internal audits oh the audits referenced<01:05:11.240> here<01:05:11.440> conducts
  • audits so the and coordinates external audits so the internal internal internal audits<01:05:16.359>
  • audits of the programs.
Keywords: 1183, house
AR

Arkansas 2026 1st Special Session

LEGISLATIVE JOINT AUDITING-STATE AGENCIES Jan 8th, 2026

LEGISLATIVE JOINT AUDITING-STATE AGENCIES

Transcript Highlights:
  • that have findings, and we also have four reports without findings that are listed on page one of the audit
  • And the third finding, while performing an observation of assets from a current capital asset listing
  • of almost $59,000, could not be physically located for observation and/or properly identified for audit
  • We knew that we needed to update, or excuse me, notify Legislative Audit, and at that time we did so.
  • The Arkansas Department of Parks, Heritage and Tourism takes all audit findings very seriously.
Summary: The committee first approved prior meeting minutes by motion and voice vote. It then took up audit reports, with several reports without findings filed without objection. The main discussion centered on the FY24 Department of Human Services audit, which contained three findings: alleged fraud involving disaster SNAP and Medicaid benefits, a delayed notification of a nearly $610,000 altered state warrant, and asset-control issues including missing or misidentified equipment and improper sales tax paid on vehicle purchases. DHS representatives said some fraud cases had been resolved with restitution, others were pending or dismissed, and they described corrective steps such as updating internal notification procedures and asset controls. Committee members questioned the missing assets, the notification delay, and the sales tax issue, and the report was deferred to the next meeting so DHS could return with written policy changes. The committee also reviewed the FY24 Department of Parks, Heritage and Tourism audit, which had two findings: loss of nearly $3,500 in museum receipts and cash-control exceptions involving $100 missing from a park camping drawer and an $80 overage at War Memorial Stadium. Agency officials said the museum loss was believed to be theft, that controls had since been strengthened with a point-of-sale and reservation system, and that the stadium issue reflected the unique mix of cash and bank balances used for events. Members asked about the investigation, reimbursement through the bond board, and whether the employee’s final paycheck could be withheld. The chair later relayed that the prosecutor’s office said the Parks and Tourism investigation remained open and that additional information had been requested from the agency, so the report was also deferred to the next meeting.
AR

Arkansas 2026 1st Special Session

ALC-PEER Jan 13th, 2026

ALC-PEER

Transcript Highlights:
  • I believe that audit found. I'm not going to go into that. However, it made me start thinking.
  • I believe that audit found. I'm not going to go into that. However, it made me start thinking.
  • Last week in Joint Audit in the Education Subcommittee, we had a report.
  • University of Arkansas Systems had done an internal audit and had found where students had falsified
  • And are you checking on the back end in my case that I brought up from audit as to any kind of, as it
Keywords: 1204, all
TX
Transcript Highlights:
  • I guess with the sheriff's department which will be Have to be audited at least once a year. Yes.
  • We are audited by the otter the county auditor audits, and also I think it's important to note that there's
  • I guess the County Commissioners' Court, if they so wish, can audit more often.
  • Yes, they do have the ability to audit it and many of us For example, I may use it to buy a new jail
  • Certainly, if any citizen's accused of an IRS tax audit, the IRS doesn't demand their tax. audit defense
FL

Florida 2026 Regular Session

Senate in Session Jan 14th, 2026

Florida Senate Floor Meeting

Transcript Highlights:
  • The bill requires SFOs to return funds as a result of audit findings.
  • The Auditor General will audit the Department of Education and the SFOs every single...
  • The Auditor General will audit the Department of Education and the SFOs every single year, not every
  • He noted that there is performance now, but not always performance requirements, and that as a consequence
  • there has been some ragged performance, candidly.
Summary: The Senate convened with a prayer, pledge, doctor-of-the-day introduction, and several recognitions, including a Founders’ Day tribute to Alpha Kappa Alpha Sorority, Inc. and a welcome to a nationally ranked student debater in the gallery. The chamber then took up a committee report on 52 gubernatorial executive appointments; after explanation by the Ethics and Elections chair, the Senate adopted the report and confirmed the appointments by a vote of 39-0. The first major bill was SB 250 on rural communities. Senator Simon described it as a broad “Rural Renaissance” package creating an Office of Rural Prosperity, a Renaissance Grant Program, housing and transportation investments, education funding, and rural health care improvements. Two amendments were adopted to remove overlapping health-care provisions in light of new federal rural health funding and to update hospital funding amounts. Senators from both parties spoke in support, emphasizing the bill’s focus on rural infrastructure, health care access, and local flexibility. The bill passed 39-0. The Senate then considered CS/SB 318 on educational scholarship programs. Senator Gates explained that the bill responds to Auditor General concerns by separating scholarship funding from public-school funding, tightening enrollment verification, reducing administrative fees, requiring student identification numbers, improving reimbursement processes, and directing the Department of Education to develop a business plan for scholarship funding organizations. Three amendments were adopted, including removal of a declining-enrollment provision from the bill, with that issue expected to move elsewhere. Senators discussed transparency, accountability, and protections against overpayments and unverified enrollments, while also noting the need to preserve support for school districts. The bill passed 38-0. After both bills passed, the Senate waived rules to immediately certify SB 250 and CS/SB 318 to the House. The chamber also heard announcements recognizing Palm Beach County Day at the Capitol and scheduled a group photograph for the following Thursday before adjourning until January 22 or upon the President’s call.
FL

Florida 2026 Regular Session

Senate in Special Session E May 29th, 2026

Florida Senate Floor Meeting

Transcript Highlights:
  • and $90 million in performance incentives for Florida College System institutions.
  • program for the department. ...and the voting system automated independent audit program.
  • We had an audit presentation in the Education Committee, and I just want to ask Senator Burgess, did
  • This budget includes hundreds of million dollars for performance funding, again, a metric-based merit
  • They will also provide post-election voting system audits and post-certification of election results.
Summary: The Senate convened with prayer and the Pledge of Allegiance, then moved to the conference report on House Bill 501E, the General Appropriations Act for fiscal year 2026-27. Budget chairs presented the major spending areas, describing a $114.5 billion overall budget that they said was fiscally responsible and below the prior year’s spending. Highlights included pay increases and retirement adjustments for public safety employees, education funding for K-12, higher education, health and human services, criminal justice, transportation, environmental programs, and agriculture/regulatory agencies. Members then questioned chairs on several items. In education, senators discussed K-12 declining enrollment funding, teacher salary set-asides, private school scholarship spending, mental health funding, preeminence funding for universities, the Hamilton Center at UF, and charter school PICO funding. In health and human services, questions focused on the iBudget waiver waitlist, provider rates, ADAP/HIV funding and the return of Biktarvy to the formulary, KidCare, rural health funding, SNAP-related IT and error reduction efforts, and the IDD managed care program. In criminal justice, senators asked about correctional officer pay, prison staffing and infrastructure, air conditioning in prisons, juvenile justice facilities, law enforcement recruitment, and court system funding. Environmental and transportation questions covered Florida Forever, water quality, state parks, water projects, housing, elections funding, and emergency management. Several specific actions and explanations were given during debate: the budget includes $8.8 million for state attorney competitive area differentials but no funding for public defender CAD requests; assistant state attorneys will start at $70,000 and assistant public defenders at $65,000; the battery disposal issue was described as a temporary study/preemption approach; and the Senate said the budget does not fund Medicaid expansion, preeminence funding, or the SunBucks Summer EBT state share. Senators also noted that some proposals discussed in committee did not make it into the final budget. The transcript ends with debate statements from members praising the budget process and Chair Hooper, while also expressing concerns about public schools, health care access, affordability, and the lack of funding for certain priorities.
NH

New Hampshire 2025 Regular Session

House Finance Division I (01/29/2025)

Transcript Highlights:
  • We assessed performance guarantees and collected over $2 million in performance guarantees because of
  • their inability to perform.
  • <00:29:10.159> the with a third-party auditor to audit the with a third-party auditor to audit
  • Their audit wasn't finished or something, right? So liquor's audit is so...
  • Association and an Actuarial audit Association and an Actuarial audit involves<02:16:09.040>
Keywords: 928, house, all
Summary: The Department of Administrative Services presented an overview of its budget and operations, emphasizing that it is the lowest-spending agency in state government and that its general fund allocation has declined since 2019. Commissioner Arling House explained that DAS also handles back-office functions for several administratively attached boards, which has affected staffing and spending comparisons. He said the department’s current general fund spending is roughly split between retiree health and other operations, and that the presentation was based on adjusted authorized spending rather than the original budget figures. A major portion of the meeting focused on retiree health benefits and the long-term effort to control costs. Deputy Commissioner Cassie Keane described how the state moved from a projected deficit in retiree health to savings through a series of changes, including higher premium contributions, co-pay adjustments, and shifting Medicare retirees into Medicare Advantage arrangements to capture federal reimbursement. She said the state has about 12,500 retirees and spouses on the plan, with roughly 10,906 Medicare retirees and 1,580 non-Medicare retirees, and that the savings have depended heavily on federal funding and procurement decisions. She also noted that Medicare retirees pay Part B premiums and that the state has grandfathered older retirees from some premium contributions. Members asked about what the expenditures cover, why the state offers retiree health instead of simply giving retirees a payment to buy coverage themselves, and whether out-of-pocket costs changed under Medicare Advantage. Keane said the plan covers actual health claims or insurance premiums, that co-pays and maximum out-of-pocket limits remain in place, and that the state has no authority to change benefit details without legislative action. She explained that retiree health is a long-standing employee benefit that wraps around Medicare and is not collectively bargained in the usual sense, though its eligibility rules and cost-sharing have been tightened over time to better target the benefit to long-term state service. The discussion also covered vendor performance problems. Keane said Anthem recently won the contract back from Aetna, but its pharmacy subsidiary, Caroline, caused serious service disruptions. DAS responded by withholding payments, assessing more than $2 million in performance guarantees, and hiring a third-party auditor to review the pharmacy processes. The current contract runs through the end of calendar year 2026, and officials said they are watching federal Medicare Advantage reimbursement changes closely because future savings are uncertain.