Transcript Highlights:

• Again, that's where the audit comes in.
• Again, that's where the audit comes in.
• I was the supervisor on the audit.
• The audit says that may not be the case.
• Versace and his team who oversaw the audit, and obviously the institutions who were subject to the audit

Summary: The committee held an oversight hearing on a state audit examining California’s community college transfer process and whether streamlining it could improve access to bachelor’s degrees. Opening remarks from legislators emphasized that California’s transfer system is central to equity and workforce development, but that only about one in five transfer-intending community college students complete a transfer within four years. Members highlighted disparities by race, region, campus, and major, and pointed to confusion created by differing requirements across the UC, CSU, and community college systems, including limits and inconsistencies in the Associate Degree for Transfer (ADT), TAG, and major-specific prerequisites. State Auditor’s staff said the audit found that while UC and CSU systemwide enroll more transfer students than the Master Plan target, individual campuses and high-demand STEM programs often do not. The audit identified barriers including unclear and varying course requirements, limited counseling and education plans, insufficient counselor staffing at some campuses, and weak equity plans. It also found that many students never even apply because they do not accumulate enough units or cannot navigate the process. The auditor described examples where transfer students with strong preparation were denied at selective campuses and noted that articulation alignment across systems remains limited. Representatives from UC, CSU, and the Community Colleges responded that transfer remains a top priority and described ongoing reforms. UC cited a new public dashboard, data-sharing agreements, new transfer pathways, and an ADT pilot at UCLA, while saying campus-level capacity and program differences limit how much can be standardized from the system office. CSU said it admits more than 90% of eligible transfer applicants, is expanding transfer planning tools and direct outreach, and is implementing SB 640’s Transfer Success Pathway Program. Community Colleges said transfer reform must focus on clearer credit mobility, more consistent articulation, and broader ADT adoption. Members pressed the systems on inconsistent major requirements, the need for better coordination, and whether campuses are fully prioritizing transfer students; no votes were taken during the hearing.

Transcript Highlights:

• of the audit, providing that the audit-related concerns of Representative Basabe are considered.
• of the audit, providing that the audit-related concerns of Senator Bernard are considered.
• of the audit, providing that the audit-related concerns of Senator Bernard are considered.
• Was that an audit? It was not an audit. No, but yes, they were here.
• of the audit, providing that the audit-related concerns of Senator Wright are considered.

Summary: The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items involving local governments and special districts. The committee approved operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member described concerns about transparency, financial management, or internal controls, while local officials or representatives generally said they were willing to cooperate and, in Delray Beach’s case, noted that an internal audit had already been completed and that some issues were being corrected. The committee also received a presentation on the statewide review of neighborhood improvement districts. The reviewers reported that 15 of 21 districts were active and six inactive, with common findings including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and they recommended updates to district governance and transparency practices. On enforcement, staff reviewed local governments and special districts that had failed to file required financial reports or had submitted audit reports missing required information. The committee approved staff recommendations to proceed under the statutory enforcement process for the noncompliant entities, with flexibility for the chair and vice chair to delay action if additional information is provided in good faith. The committee also voted to send a letter to the Union County Legislative Delegation encouraging a local bill to dissolve the Town of Rayford, based on staff’s view that the town lacked employees, services, debt, and a clear reason to continue existing as an incorporated municipality.

Transcript Highlights:

• audit.
• I mean, there were audits; the last audit was 2021, I believe, and that audit was clean, and there were
• I mean, there were audits, the last audit was 2021, I believe, and that audit was clean, and there were
• This was a clean audit.
• audit.

Summary: The committee was called to order, the Pledge of Allegiance and prayer were offered, and the minutes from the previous meeting were approved. Members then received a memo summarizing major audit items and began hearing audit presentations from the State Auditor’s Office and private auditors on a range of state agencies and organizations. Several audits were reported as clean, including the Bank of North Dakota, the North Dakota Guaranteed Student Loan Program, the Office of the Governor, the Office of the State Treasurer, the Office of Management and Budget, the Department of Transportation’s flexible transportation fund, Lake Region State College, and the Department of Environmental Quality. The North Dakota Stockmen’s Association also received an unmodified opinion, though repeat findings were noted for limited segregation of duties and financial statement preparation due to its small staff. The Council on the Arts audit found two findings: payroll charged to federal awards without adequate timekeeping records, and unallowable expenditures from a restricted cultural endowment fund. The Department of Public Instruction audit identified unsupported scholarship applications in the paraprofessional-to-teacher program, though additional testing showed the funds were used for their intended purpose. The most extensive discussion centered on the North Dakota Racing Commission audit, which identified four findings: overspending the promotion fund’s 25% operating limit, grant conditions not being met, improper Breeders Fund awards, and improper procurement for advertising services. Racing Commission director Bruce Johnson acknowledged complacency and weak controls, said the agency would tighten procedures, and explained that the commission had since worked with procurement and would follow the rules more closely. Auditors also explained that the commission would now be audited every two years because of the findings. Another major discussion involved the University of North Dakota School of Law, where auditors found a lack of documentation supporting admissions decisions for post-baccalaureate programs. UND officials said they remain in good standing with the American Bar Association but agreed better documentation and tools are needed; the committee pressed for more transparency and follow-up on admissions criteria. The committee also received an update on Dakota College at Bottineau, where Minot State University reported that bank reconciliations had been brought current after a significant backlog and would now be maintained through shared services. Members requested a written follow-up report on the issues and corrective actions. Finally, the North Dakota Fair Association explained that its foundation has been dissolved and remaining funds were transferred to another nonprofit for continued support of the state fair, and the Department of Public Instruction provided an update on school meal debt, saying the reported amount was about $1.1 million from a partial district survey and that debt remains a local issue, though it could be revisited if school meal funding changes.

Transcript Highlights:

• /c><00:09:15.200> the audit the executive branch we audit the audit the executive branch we audit
• > and well audit CPA's Financial Audits and well audit CPA's Financial Audits and that<00:11:55.680
• <00:11:58.600> the audit division does they audit the audit division does they audit the state's
• <00:39:17.200> audit presented this to the audit audit presented this to the audit audit commission
• audit performance audits like financial audit performance audits like this<01:42:03.080> one<

Keywords: 1187, senate, all

Summary: The committee first heard Senate File 563, a bill to change the board makeup of the Northern Koochiching Area Sanitary District. Senator Hild said the proposal had been heard the previous year and had broad support from local officials and stakeholders. Cali Briggs, the district’s executive director, explained that the board structure no longer reflected current populations and sewer service patterns: International Falls now holds six of eight seats after earlier consolidations, while East Koochiching has grown through sewer expansions and should receive additional representation. The bill would reduce the board to seven members, with International Falls having three seats, East Koochiching two, Rainier one, and one at-large member chosen by the board. The committee raised no substantive objections, and Senator Gustafson moved the bill to pass and go to general orders; the motion prevailed. Members then briefly joked about the topic and moved on to an overview from the Office of the Legislative Auditor. Legislative Auditor Judy Randall described the office as a nonpartisan legislative branch agency serving both chambers, with a mission of strengthening oversight, promoting accountability, and producing objective, useful reports. She outlined the office’s structure, including financial audits, program evaluations, and a growing special reviews unit, and explained the Legislative Audit Commission’s role in appointing the auditor and selecting program evaluation topics. Randall also emphasized the office’s broad access to records and data, its independence, and its responsibility to protect nonpublic information. Randall answered questions about the office’s authority over entities such as the University of Minnesota, explaining that OLA has audit authority there but often relies on the university’s internal audit function and can also conduct special reviews and program evaluations. She noted that public employees are required to cooperate and that subpoenas are available if needed, though the office prefers to maintain cooperative relationships. Special Reviews Director Katherine Tyson then described how her unit handles complaints and allegations involving misuse of public funds, data, or noncompliance with law, including preliminary assessments, communications with complainants and agencies, and deeper reviews when warranted. She said allegations and reports have increased steadily, with 481 received from 2020 through 2024 and nearly 10 per week on average last year, contributing to a heavier workload for her small team.

Transcript Highlights:

• of the audit, providing that the audit-related concerns of Representative Basabe are considered.
• audit of the Delray Beach DDA.
• of the audit, providing that the audit-related concerns of Senator Bernard are considered.
• Was that an audit? It was not an audit. No, but yes, they were here.
• of the audit, providing that the audit-related concerns of Senator Wright are considered.

Summary: The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items related to local government accountability. The committee heard requests for operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member cited concerns about transparency, financial management, or compliance with state law. Representatives from Delray Beach DDA testified that an internal audit had already been completed, that findings were limited, and that they were working to cure issues such as procurement, credit card, and disbursement policies; the DDA chair also said the organization was willing to cooperate and was considering transitioning out of operating Old School Square. For Daytona Beach, the sponsor pointed to excess building permit revenues, vehicle purchases, and reported P-card irregularities as reasons for a broader audit. The committee approved all three audit requests, directing the Auditor General to finalize the scope while considering the stated concerns. The committee also received a presentation on the statewide performance reviews of 21 neighborhood improvement districts. The reviewers reported that 15 districts were active and six inactive, with common issues including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and recommended that several districts be reviewed to determine whether they were still needed. Members asked about staffing, inactivity criteria, and how the districts were administered, and staff explained that city or county liaisons often supplement district staffing. Later, staff reviewed enforcement actions for local governments that failed to file required financial reports or omitted required information from submitted audits. The committee discussed a list of noncompliant counties, municipalities, and special districts, including the town of Rayford, which staff said had long-standing reporting problems, no apparent municipal services, and no response to repeated outreach. The committee voted to send a letter to the Union County legislative delegation encouraging a local bill to dissolve Rayford. It also approved staff recommendations to proceed against entities still missing required filings or missing audit information, with authority for the chair and vice chair to delay action if additional information is later provided in good faith.

Transcript Highlights:

• audit supervisor.
• . audit. audit.
• > LBA<00:54:31.280> audit audit manager with the LBA audit audit manager with the LBA audit
• We would not expect to report on any audit. audit.
• > and<00:58:23.280> audit Audit closeout will follow and audit Audit closeout will follow

Keywords: 1189, house, all

Summary: The committee first approved the minutes from the March 6, 2026 meeting and then received updates from the Legislative Budget Assistant audit staff on several ongoing audits. Christine Young reported that the special education audit was in report-writing stage with 39 of 80 observations completed and a draft expected in the second quarter, the education freedom accounts audit had 27 of 42 observations completed with a draft also expected in the second quarter, and the Doorway program audit had a draft report with 15 observations sent to DHHS on March 30, with responses due April 24 and presentation expected at the May fiscal committee meeting. Members asked about the size of the special education report, and staff estimated it would be over 800 pages and roughly three pounds. The committee then reviewed prior audit responsiveness from the Human Rights Commission. The commission reported that 22 observations had been completed, with remaining issues focused on timely case processing, a formal risk assessment, and a performance measurement system. Officials said staffing shortages were improving, a risk assessment manual had been drafted, a scorecard system was nearly complete, and the commission’s rules were moving through the public hearing process. Members asked about the timeline, and the commission said case processing was averaging 20 to 22 months and that the remaining items were expected to be resolved over time. Police Standards and Training also reported progress on prior audit items. The director corrected one status designation and said the job task analysis for curriculum development was substantially resolved, with findings and recommendations being prepared for the council. He said work on fitness testing was on hold pending legislative action, the performance measurement and strategic planning item remained a priority, and the council was focusing first on updating administrative rules. He also said the corrections advisory committee likely needed a statutory amendment to better reflect members with practical corrections experience. In response to questions, he said the council does not certify county correctional officers but reviews county curriculum annually, and he said the agency would be open to discussing consolidation or a pathway for county officers to become state-certified. The Department of Corrections then updated the committee on parole board-related audit items, saying 11 of 13 DOC-related findings were resolved. The remaining issues involved implementing a structured decision-making process for the parole board and improving data collection for recidivism tracking; the board had applied to the National Institute of Corrections for training, and manual data collection was underway. DOC also said it had created a HIPAA-compliant release form to share substance use disorder treatment information with the parole board. Finally, OPLC reported on the mental health workforce audit, saying six findings were fully resolved and six substantially resolved, with most remaining items tied to rulemaking and application processing. The office expects to complete its backend system migration and improve timeliness metrics by the end of the year, and it recently launched a jurisprudence exam for the mental health board. Under potential audit topics, staff said two items remained suspended because of litigation, and the committee discussed whether to keep DHHS contract management on the list. Representative [name unclear] proposed adding two new education freedom account audit topics: verification of residency and eligibility, and a record of educational attainment while preserving student privacy. Members supported adding them, but staff warned the expanded scope could delay the report and would require coordination with the Department of Education and approval by the Fiscal Committee. The chair said staff would work with the commissioner and LBA to draft the revised scope for further committee action.

Transcript Highlights:

• So, a very clean audit.
• audit.
• I mean, there were audits—the last audit was 2021, I believe—and that audit was clean, and there were
• This was a clean audit.
• audit.

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• Young, director of audits for the LBA. Young, director of audits for the LBA.
• this major uh audit that's undertaking. this major uh audit that's undertaking.
• program audit. program audit.
• outside audits outside audits occasionally. occasionally. occasionally.
• scope audit.

Keywords: 1189, house, all

Summary: The Legislative Performance Audit and Oversight Committee approved the November 7 minutes with three abstentions and then received status updates on several ongoing audits. Audit staff reported that the special education oversight audit was in report-writing, with 34 of 71 observations completed and a draft expected in the second quarter and a final report in the summer. The education freedom accounts audit had 22 of 41 observations completed, with a draft also expected in the second quarter and a final report in the summer. The Doorway program audit had 5 of 13 observations completed, with a draft expected by the end of February and a final report by April or May. The committee then discussed possible new oversight topics, prompted by concerns about fraud in other states and the need to ensure New Hampshire programs are not vulnerable. Members suggested hearing from DHS officials, contract administrators, and possibly the Department of Justice Medicaid fraud unit about SNAP and other programs, as well as reviewing staffing levels in HHS contract management. There was also discussion of whether to revisit the Bureau of Elderly and Adult Services, though members noted that prior work on that area had been suspended because of litigation. A representative from HHS, Teresa Narrow, briefed the committee on the Bureau of Developmental Services. She said the state had been in compliance with CMS since July 1, 2023 after resolving issues tied to a system redesign and billing changes, and that provider-side billing problems had also been fixed. She also described three existing bodies involved in developmental disability housing oversight, including the Council on Housing Stability, the ABLE Housing Task Force, and a legislative study committee created by HB 168 in 2024. Committee members asked for her notes to be shared. The committee spent substantial time debating whether to pursue a new special education audit at the school-district level. Members discussed the need to examine why some districts have much higher special education rates and costs than others, and whether a statistically selected sample of schools could be used. Audit staff said no new audits could begin until about May or June and that only a couple of auditors would then be available. Members also noted that a legislative study committee is already working on special education and may issue a report later this year, and the committee appeared to leave the school-level audit idea as a potential future item rather than taking immediate action.

Transcript Highlights:

• She is the audit manager over college, university, financial, and operational audits.
• We audit our audits on a three-year rotation.
• I'm the audit manager over college and university audits.
• He mentioned we did six university audits this audit cycle. We have finalized four of those audits.
• And these type of audits, these charter school audits, these charter school audits, And these type of

Summary: The Joint Legislative Auditing Committee received a presentation from Auditor General staff on recurring findings from audits of district school boards, colleges, and universities. For school districts, the main issues discussed included missing or outdated safe-school officer training documentation, weak purchasing-card controls, vendor banking-change fraud risks, incomplete background screenings and disqualification-list procedures, missing website budget disclosures, excessive or untimely IT access, late deactivation of former employees’ access, missed emergency drill deadlines, inaccurate capital outlay and resiliency education records, weak tangible property inventories, adult education reporting errors, untimely bank reconciliations, and improper use of workforce development funds. The auditors said many of these issues are repeated from prior years and are summarized in their annual report on significant findings and financial trends. For universities and colleges, the auditors highlighted similar control weaknesses, including vendor information change controls, IT access issues, cash and investment reconciliation problems, purchasing and procurement deficiencies, personnel and compensation issues, and student fee compliance concerns. Specific examples included a UF consulting contract totaling about $6 million, FAU underreporting carry-forward balances by about $77 million, UCF’s payment loss of about $107,000 from an email scam tied to vendor changes, and a North Florida College unauthorized transfer involving a few hundred thousand dollars. The committee asked questions about the UF consulting work, the FAU carry-forward issue, and whether the listed findings meant every named entity had every issue; auditors clarified that the lists reflected entities with findings in those categories, not necessarily each specific problem. The committee then turned to enforcement for entities with long-standing uncorrected audit findings. Staff reported 144 entities with 197 findings repeated in three or more successive audit reports and recommended sending letters requesting updated corrective-action status, including for late-filed 2022-2023 reports where appropriate. The committee approved the staff recommendation and directed letters to be sent. The meeting ended with members emphasizing the importance of audit oversight and taxpayer accountability.

Transcript Highlights:

• 00:01:13.760> management<00:01:14.159> audit sponsored by the management audit sponsored
• <00:02:20.480> the management audit committee created the management audit committee created
• equipment, the ballots, and the audit equipment, the ballots, and the audit results.<00:08:28.479
• >> it's actually auditing. It's Mr. >> it's actually auditing. It's Mr.
• , post-election audit, post-election audit, >> Mr.<00:48:04.160> Chairman.

Bills: HB0085, HB0086

Keywords: elections, audit procedures, ballot integrity, political party observation, transparency, county officials, election code, misconduct, removal, government accountability, 916, all

Transcript Highlights:

• standards as well as accepted auditing standards as well as Government<00:45:02.800> auditing
• With me is Jean Mitchell, the financial audit supervisor from our office, who supervised the audit.
• financial statements and uh this audit financial statements and uh this audit was<00:49:18.119><
• and the results of the audit.
• We conducted this performance audit in accordance with government auditing standards.

Keywords: 928, house, all

Summary: The Fiscal Committee met on January 30, 2025, and first organized itself by electing Senator Jim Gray as vice chair, electing Representative F as clerk, appointing Michael Caine as legislative budget assistant, and adopting the committee’s rules and procedures. The committee also adopted an amendment to the rules allowing audits to be automatically released to the public once placed on the Fiscal Committee agenda, with members discussing that the change would improve transparency and reduce paper handling. The minutes from the November 15, 2024 meeting were approved, with members who were absent abstaining. The committee then worked through a consent calendar and several individual items. It removed or noted withdrawals on a few items, including item 25004 for further discussion, item 25016 withdrawn by the Department of Education, item 257 removed by Representative F, and item 25001 removed under Tab 4. Item 25004, concerning the newborn screening program, prompted testimony from the Department of Health and Human Services explaining that the program is mandatory with an opt-out provision; officials said 99.2% of newborns were screened in 2023, meaning the opt-out rate was under 1%. The committee also approved item 25007, related to DHHS community health workers and telework policy, after hearing that the workers are not placed in schools and that DHHS follows statewide telework policy. On the regular calendar, the committee approved a Department of Administrative Services request to extend the release date for fiscal year 2024 numbers to March 31, and approved a Department of Fish and Game item. It also approved winter maintenance funding for the Department of Transportation after hearing that the $5.7 million request might not last through the winter if additional storms occur; DOT said even a small storm can cost more than $1 million and that crews are dispatched based on road conditions and supervisory judgment. The committee then approved items for the Judicial Council and the Office of Legislative Budget Assistant. The final discussion focused on the Health and Human Services dashboard and the Youth Development Center claims. DHHS acknowledged a data error in the APS client line and said Community Mental Health Center caseload data is still not fully accurate because two centers are undergoing EHR conversions. Members also asked about the low census at the Sununu Youth Development Center and about the process for managing future claims related to the YDC settlement fund. Witnesses from the Attorney General’s office said the fund is handled through a unique arrangement involving DOJ appropriations and judicial branch staff, that current judicial budget cuts are not yet affecting the litigation pace, and that the average resolution so far has been about $500,000, though future claims may vary. No votes were taken on the discussion items beyond the approvals noted above.

Transcript Highlights:

• That's the headline, I think, of the entire audit.
• Again, that's where the audit comes in.
• of higher education included in the audit.
• The audit says that may not be the case.
• Versace and his team who oversaw the audit, and obviously the institutions who were subject to the audit

Keywords: 987, senate, all

Transcript Highlights:

• By way of background, our audit work primarily covered a five-year audit period from fiscal year 2019
• Our audit also...
• Versace did on this audit.
• It wasn't part of our audit.
• It's spelled out in the audit.

Summary: The hearing focused on a state audit of Cal/OSHA titled “The Division of Occupational Safety and Health: Process Deficiencies and Staffing Shortages Limit Its Ability to Protect Workers.” Committee leaders and the audit team described serious workplace tragedies, argued that California’s worker protections are not being adequately enforced, and said the audit was prompted by concerns that Cal/OSHA was too often relying on letters instead of inspections, delaying investigations, and closing cases without enough documentation. Members repeatedly emphasized that the issue was not just staffing, but also outdated policies, weak oversight, and inconsistent enforcement. State Auditor Grant Parks said the audit found a 32% vacancy rate in 2023-24, heavy reliance on hard-copy files, outdated or unclear policies, and inconsistent decision-making in complaints, accidents, citations, and fine reductions. He said Cal/OSHA conducted on-site inspections in only about 20% of complaints, used letter investigations more than 80% of the time, often lacked evidence that hazards were corrected, and sometimes failed to inspect serious injury cases on time. The audit also found weak documentation for fine calculations and settlement reductions, with some penalties reduced substantially without clear explanations. Parks said the agency had accepted the findings and would provide progress updates later in the year. Committee members pressed the auditor on vacancy rates, the use of letter investigations, the low rate of criminal referrals, and whether fines were being reduced too often. Cal/OSHA and DIR officials responded that the vacancy rate had fallen to 12% partly because 66 vacant positions were eliminated in a statewide budget reduction and partly because of hiring; they said 126 people had been hired in the first half of the year. They also said they had hired a policy writer, were updating several policies, were planning periodic internal audits, and were developing a new data management system expected to go live in late 2026 or early 2027. On fines, officials said Title 8 sets base penalties and allows adjustments based on factors like employer size, history, and good faith, with appeals and informal conferences also affecting final amounts. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• I was one of the audit directors on the audit, along with Mark Mat.
• audits.
• audits.
• audit or that audit realize we see this audit or that audit um<00:57:44.319> I've<00:57:44.480
• <01:15:15.280> look an audit works I mean our audits look an audit works I mean our audits

Bills: HF1060, HF1062

Keywords: sports facilities, Minnesota, legislative commission, financial oversight, accountability, HF1062, driver and vehicle systems oversight committee, MNLARS, VTRS, vehicle title and registration system, driver's license system, Minnesota Department of Public Safety, MN.IT, legislative oversight, transportation finance, state government, committee repeal, sunset provision, information technology audit, vehicle registration

Transcript Highlights:

• as it relates to the audit. as it relates to the audit.
• So it does get audited. Those right. So it does get audited.
• "Auditing.
• You'll get audited again. Um compliance. You'll get audited again.
• LBA audits liquor. The LBA audits case. LBA audits liquor.

Keywords: 928, house, all

Summary: The committee first approved the March 21 minutes and then took up a consent calendar, withdrawing several items before adopting the remainder. It also moved item FIS 25103 to the table by a 6-4 vote after Senator Gray argued the Executive Council had not yet acted on a prior $5 million approval and that the committee should avoid adding to the rainy day fund draw. The committee then approved item 25106 for the Department of Natural and Cultural Resources/State Library after hearing that the department expected about a $400,000 lapse to return to the state. A major discussion centered on New Hampshire Police Standards and Training (item 2577). Senator Gray questioned whether a proposed equipment purchase could be delayed to the next biennium in light of the state’s deficit and rainy day fund use. The agency said the equipment was needed now for scenario training, vendors had already been identified, and delaying would likely increase costs and force continued reliance on unpaid volunteer help. The committee ultimately approved the item. The committee also approved Department of Energy item 2587 after hearing that federal weatherization funds are drawn down on a reimbursement basis, and item 2588 after similar testimony that weatherization work must be completed and inspected before reimbursement, limiting how quickly funds can be expended. Item 250094 had been withdrawn. Later, the committee discussed Senator Carson’s request for an LBA review of the YDC claims settlement fund, with members expressing concern about administrative costs, attorney fees, settlement-loan payoffs, and the need for more detailed reporting. The committee voted to direct LBA to conduct the audit described in Senator Carson’s memo, with the additional request that the review include the term over which attorney fees are paid. The meeting then moved on to an HHS staff item, where members began questioning the timing of dashboard data and reporting delays.

Transcript Highlights:

• It started with the third-party audits.
• An audit firm that will come in and do an annual audit.
• But yes, each operator brings on their own outside audit firm to conduct their audit.
• This audit is not a sunset review.
• This will be my sixth performance audit.

Keywords: 1182, all

Summary: The House Commerce Committee of Reference heard sunset reviews and a performance audit presentation for the Arizona Department of Gaming, the Racing Commission, the Boxing and MMA Commission, and later the Arizona Barbering and Cosmetology Board. The Auditor General reported that the Department of Gaming and the commissions generally met some statutory duties, but identified several problems: the department did not consistently obtain and review independent audits for event wagering and fantasy sports operators; the department and commissions had gaps in conflict-of-interest disclosures; the department and Boxing and MMA Commission lacked comprehensive complaint-handling processes; the department was late distributing some compact trust fund payments; and there were additional issues involving IT security, horse-racing license checks, fee reviews, public records practices, and licensing compliance. The Auditor General said the department agreed to implement all 36 recommendations, the Racing Commission agreed to six recommendations, and the Boxing and MMA Commission agreed to 13 recommendations. The department director said many fixes were already underway, including updated guidance, complaint tracking improvements, and a historical look-back on operator reporting, and she also discussed efforts to combat illegal gambling and educate minors and families about gambling risks. Committee members questioned the department about third-party audits, penalties for underpayments, public records handling, conflict-of-interest screening, and the department’s position on prediction markets and suitability standards for licensees. The director said the department would review past reports, could assess fines if violations were found, and would generally wait for final adjudication or final action in other jurisdictions before taking Arizona licensing action. After discussion, the committee voted to recommend the Department of Gaming be continued for two years until July 1, 2028, the Racing Commission for six years until July 1, 2032, and the Boxing and MMA Commission for six years until July 1, 2032. The Department of Gaming motion passed 7-4, the Racing Commission motion passed 10-1, and the Boxing and MMA Commission motion passed unanimously. The committee then heard the Auditor General’s report on the Arizona Barbering and Cosmetology Board. The audit found the board timely processed many licenses and complaints and had adopted curriculum rules, but it inconsistently applied its disciplinary guidelines, sometimes issuing different sanctions for similar violations without documenting the reasons for deviation. The report also found problems with reciprocity education requirements, application review controls, inspections, and compliance with open meeting, public records, and conflict-of-interest requirements, and it suggested possible statutory changes on aesthetics scope of practice, cease-and-desist authority, and training standards for I-LEST technicians. The board agreed with the findings and said it had already updated disciplinary parameters and documentation policies, with more recommendations in progress; committee members asked about discretion in discipline, audit funding, and service efficiency, and the board highlighted its licensing volume, call response, inspections, and complaint handling performance.

Transcript Highlights:

• The Single Audit Act of 1984 established requirements for audits of states, local governments, and tribal
• Audit findings discovered as a result of our audit procedures are communicated to agency management in
• The single audit is presented to the full Legislative Joint Auditing Committee meeting annually, usually
• Audit findings discovered as a result of our audit procedures are communicated to agency management in
• The single audit is presented to the full legislative joint auditing committee meeting annually, usually

Summary: The Medicaid Subcommittee of the Legislative Joint Auditing Committee met to adopt the November 2018 minutes and receive a primer on the subcommittee’s role and Medicaid oversight in Arkansas. Legislative audit staff reviewed the subcommittee’s history and explained that Medicaid is audited annually through the statewide single audit because it is a high-risk federal program. Staff summarized recent audit findings, including weaknesses in eligibility and data-matching controls, improper use of Medicaid funds for partially non-Medicaid work, issues with incarcerated juveniles’ coverage, the absence of a Medicaid recovery audit contractor program exception request, reporting problems involving MFCU recoveries, and provider eligibility documentation concerns. Staff also noted a DHS departmental audit finding involving employees who improperly received benefits, which was referred for further action. The Department of Human Services gave an overview of Medicaid’s structure, eligibility, delivery systems, and budget. DHS described Arkansas Medicaid as covering about 850,000 people through fee-for-service, managed care, and premium assistance for the expansion population, and outlined major spending categories such as institutional care, long-term services, pharmacy, capitated payments, and supplemental payments. DHS also explained the difference between state plan amendments and waivers, and said it has a beneficiary-fraud unit that refers cases to local prosecutors. The Office of Medicaid Inspector General described its role in detecting and preventing fraud, waste, and abuse, distinguishing between suspensions for credible allegations of fraud and recovery actions for mistakes or overpayments. OMIG said it works with DHS and law enforcement, issues quarterly and annual reports, and has increased recoveries in recent years. The Attorney General’s Medicaid Fraud Control Unit explained that it prosecutes provider fraud criminally and civilly, can also handle long-term care neglect, abuse, and exploitation cases, and works with local prosecutors as special deputies. Committee members asked about court venue, provider suspensions, beneficiary fraud, education of providers, and the status of Medicaid expansion work requirements; DHS said it is preparing to implement community engagement requirements under HR 1 and will begin with a soft launch before full enforcement. No formal votes were taken beyond adoption of the minutes, and the meeting adjourned after questions were answered.

Transcript Highlights:

• So this is our standard performance audit, a full scope audit of a constitutional office.
• Each time we audit a constitutional office, we do what we call a full scope audit.
• who oversaw this audit, audit director who oversaw this audit, Heather<00:02:30.480> Rodriguez,
• include that within that audit. Um and include that within that audit.
• In fact, the audit is worse than some agency audits that have been seen.

Keywords: 919, house, all

Summary: The committee heard a presentation from the legislative auditor on a performance audit of the governor’s office and lieutenant governor’s office covering July 1, 2022 through December 31, 2024. The audit reviewed receipts, inventory, payroll, and non-payroll expenditures and found 12 findings, concluding the office generally did not comply with the criteria tested because of internal control deficiencies. The auditor said four of five prior findings that remained relevant were not fully resolved, and that the problems were widespread across financial operations, creating opportunities for waste and fraud, though no evidence of wrongdoing or misuse of funds was found. The main findings involved weak segregation of duties, late vendor payments, inaccurate reimbursements and vendor payments, missing documentation, and poor receipt management. Auditors said one employee handled purchasing, receiving, payment processing, and inventory functions without adequate oversight; vendors were often paid late, resulting in more than $1,000 in late/reactivation fees; reimbursements and some state airplane payments contained errors; and many vendor payments, reimbursements, and purchasing card transactions lacked required support. The office also failed to collect about $12,000 for events at the governor’s residence, did not fully process several deposits, and lacked documentation for some billed or deposited amounts. Members reacted strongly to the repeated control failures and the lack of documentation, with several saying the issues were pervasive and concerning even if the dollar amounts were not large. Questions focused on whether the problems reflected different treatment of vendors versus employee expenses, whether restitution was being sought, and whether legislation was needed. The auditor responded that the state already has the necessary policies and procedures, and that the issue is implementation and oversight by the governor’s office, not new legislation. The auditor also said the governor’s office had been receptive and had begun taking steps to address the findings.

Transcript Highlights:

• Audit Division.
• audit division you know you hear audit audit division you know you hear audit you<00:37:54.880><
• controls audits, and we do some IT audits.
• audit.
• Audits, the legislature has a couple ways of producing audits.

Keywords: 1183, house

Summary: The committee met on January 16, 2025, for an organizational and informational session. Members and staff introduced themselves, and Chair Jim Nash reviewed committee expectations, including that nonpartisan staff are to be used for factual information rather than political arguments. He also noted the committee rules were a blend of prior chairs’ rules and would be posted without a vote. Helen Roberts of House Fiscal gave a high-level overview of the committee’s jurisdiction and budget structure. She explained that the State Government Finance Committee oversees funding for major administrative agencies, the legislature, constitutional offices, and several boards, councils, and commissions. She emphasized that the committee’s general fund base for fiscal years 2026-27 is about $1.31 billion, less than 2% of the state general fund, and that the largest pieces are the Department of Revenue, the legislature, and pension aids. She also described how all-funds presentations differ from general fund views, highlighting internal service funds such as Minnesota IT Services, Department of Administration services, and other chargeback or reimbursement arrangements. Members asked questions about House and Senate budgets, debt service related to the Capitol Area building project and move costs, and how Minnesota IT Services is funded through fee-for-service chargebacks. Colby Sullivan of House Research then summarized a memo in the packet that outlines the entities within the committee’s jurisdiction and the constitutional and statutory provisions governing them. He pointed members to the memo as a reference and noted that the committee also has jurisdiction over the Legislative Coordinating Commission, the legislative auditor, the legislative reference library, the reviser of statutes, the Secretary of State’s budget and certain duties, and three gambling-related agencies, though gambling policy itself is generally handled by another committee. He offered to help members with bill drafting and amendments and to provide a linked electronic version of the memo. The Office of the Legislative Auditor then began an overview of its work. Legislative Auditor Judy Randall explained that the office is nonpartisan, serves all 201 legislators, and provides oversight through financial audits, program evaluations, and special reviews focused on state funds. She distinguished the Legislative Auditor from the State Auditor, noting that the State Auditor is an elected constitutional officer who focuses on county and local government funds. Randall said the office would also present a deep dive into its November performance audit of the Minnesota State Lottery. No votes or formal actions were taken during the meeting.

Transcript Highlights:

• Welcome to the Joint Legislative Audit and Review Committee's Initiative 900 performance audits by the
• The audit identifies The audit identified 52 CARES programs led by a fire agency, as shown on this map
• I appreciate the audit and the audit work.
• Audit.
• I want to start by saying that when I read the audit and the description of um, The audit and the description

Summary: The Joint Legislative Audit and Review Committee’s Initiative 900 subcommittee held a hybrid public hearing on two State Auditor performance audits. The first audit examined efforts to reduce non-emergency use of emergency systems through CARES programs. Auditors reported that Washington has 52 fire-agency-led CARES programs in 26 counties, but many communities without programs said they need one. Major barriers included unstable funding, difficulty hiring qualified staff, volunteer-based rural departments, and lack of statewide guidance. The audit also found that only about half of programs tracked both required performance measures, and it recommended that the legislature consider private insurance reimbursement options and convene a statewide work group to develop guidance, standards, and possible changes to the role of the Department of Health. Agency representatives and fire officials largely supported the findings and emphasized that short-term grants and one-year contracts make programs hard to sustain. Committee discussion focused heavily on financing, especially Medicaid reimbursement and accountable communities of health (ACHs). Auditors clarified that the 10% figure cited in the report referred to direct Medicaid reimbursement for treat-and-refer services, which some agencies do not pursue because the $115 rate is too low relative to the administrative effort. Several fire officials testified that their programs rely on grants and ACH support, but that funding is often year-to-year and uncertain. They also described the value of CARES programs in reducing emergency room use, jail detentions, and long ambulance wait times, while noting barriers to sharing patient records across systems. Members asked whether the new public safety sales tax authority could help, but fire district representatives said it is not a direct funding option for them. The second audit reviewed performance management in the Department of Commerce’s Office of Economic Development and Competitiveness. Auditors found that the division does not yet have a statewide economic development strategic plan and that performance management is inconsistent across its 16 programs. In a limited review, all six sampled programs had goals, but only half clearly identified performance measures and targets, and only three tracked outcomes and published results. The audit highlighted leading practices from other states, including strategic planning, regular progress reporting, aligning program goals with agency goals, and using performance-based contracts and grant monitoring. Recommendations urged Commerce to seek stakeholder input, assess internal and external conditions, set goals and measures, align programs with the strategy, and strengthen monitoring and evaluation. Commerce officials agreed with the audit and said the division is already working toward a strategic plan, with a new assistant director to be hired and a target of completing the work by mid-next year. Members pressed the department on how the plan would connect to workforce, higher education, housing, and other economic development systems, and asked Commerce to return to JLARC next year with progress updates. The meeting ended with instructions for submitting written public comments and notice of the next JLARC meeting schedule.