Video & Transcript Research : 'performance audit'
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LA
Keywords:
local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration
HI
Hawaii 2026 Regular Session
CPN-EIG, CPN DEFER, CPN DEFER Public Hearings 02-04-2026
Commerce and Consumer Protection
Transcript Highlights:
- mechanisms, cost control mechanisms, rewards for superior performance, and penalties for subpar performance
- incentives. >> [clears throat] superior performance, and penalties for superior performance, and penalties
- 00:30:07.520>
that subpar performance, and confirms that subpar performance, and confirms that - utility rates and performance-based utility rates and performance-based incentives.
- And so of performance-based regulation.
Keywords:
renewable energy, grid-ready homes, interconnection process, electric utility, energy independence, surcharge, customer access, energy storage, smart inverters, Public Utilities Commission, PUC, electric utility rates, ratemaking, performance-based regulation, performance-based incentives, performance incentive mechanisms, revenue adjustment mechanisms, cost control mechanisms, reward and penalty mechanisms, alternative ratemaking
Summary:
The committee first reconvened on SB 2471 and SB 2829, both relating to the powers of artificial persons. After discussion with the Attorney General’s office and a prior Q&A period, the chair said the committee would defer decision-making again, with the intent to return with amended versions of both bills that could gain support from the administration and its lawyers. The measures were deferred to Tuesday, February 10, 2026, in Conference Room 229 at 9:30 a.m.
The committee then took up SB 2180, relating to deposits of public funds. Members noted late testimony from the prior day’s joint hearing with the Housing Committee and moved to pass the bill out with amendments, including a defective effective date. The motion carried unanimously among those voting: the chair, vice chair, Senator Lamosao, and Senator Awa voted aye; Senator McKelvey was excused. The measure was adopted.
A joint hearing followed on SB 2033, relating to renewable energy and a streamlined grid-ready homes interconnection process. The PUC supported the bill’s intent but raised concerns about the time, resources, and stakeholder input needed to establish the proposed process, and asked for clarification of terms such as “grid-ready homes” and the role of HERA. Hawaiian Electric said it supported the intent but opposed the proposed process and HERA funding use. The Hawaii Solar Energy Association strongly supported the bill, arguing that faster interconnection is needed to meet rooftop solar goals and lower costs over time. Testimony totaled 27 in support, two in opposition, and four with comments. Members questioned costs, consumer protections, and whether the bill would burden low- and moderate-income households; the bill’s supporters said amendments could clarify the definition of grid-ready homes and add guardrails, while acknowledging that upfront costs and interconnection costs would still need to be addressed.
TX
Keywords:
hemp regulation, consumable products, cannabinoids, occupational licenses, criminal offenses, SB 11, Texas attorney general, election crimes, election law enforcement, criminal prosecution, Election Code, Government Code Chapter 402, local prosecutors, county attorney, district attorney, grand jury, probable cause reports, state election offenses, voter fraud, election integrity
MN
Minnesota 2025 1st Special Session
House State Government Finance and Policy Committee 2/20/25
State Government Finance and Policy
Transcript Highlights:
- audit that we performed portion of the audit that we performed you're<00:02:44.280>
going <00:02 - >
and performs includes conducting Audits and performs includes conducting Audits and assisting - > to during the audit We performed work to during the audit We performed work to determine<00:05:
- They perform about a thousand audits a year; that's their core mission.
- There's six of us that go out and perform IT audits.
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
KY
Kentucky 2026 Regular Session
House Standing Committee on Small Business and Information Technology (3-2-22)
Keywords:
KY LRC YouTube, https://www.youtube.com/watch?v=h4T4r94Se5M, 2026-06-21T07:17:00+00:00, 2.2.24, Data collected via generic collector engine, Meeting Start 00:00
Roll Call 00:50
KY State Auditor Discussion on Unemployment Insurance Audit for FY 2021 02:24
Committee Questions for KY State Auditor 18:21, 958, all, 2.2.42, 2.1.47
OK
Oklahoma 2026 Regular Session
Government Modernization and Technology Feb 9th, 2026 at 03:00 pm
Government Modernization and Technology
Keywords:
broadband, Oklahoma Broadband Office, broadband access, statewide broadband plan, internet connectivity, funding, grant programs, expansion council, termination plan, Oklahoma, Gas Hub, artificial intelligence, national laboratory, public-private partnerships, aerospace, high-performance computing, economic development, state agencies, high-risk AI decisions, deepfakes
AL
Alabama 2025 Regular Session
Alabama Senate Agriculture, Conservation, and Forestry Committee Mar 19th, 2025
Agriculture, Conservation and Forestry
Keywords:
cotton, agriculture, levy, assessment, referendum, Alabama law, medical cannabis, cannabis license, integrated facility license, Alabama Medical Cannabis Commission, AMCC, medical marijuana, dispensary, cultivation, processing, license appeal, administrative hearing, judicial review, consultant selection, license denial
LA
Keywords:
water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights
TX
Transcript Highlights:
- working with the Office of the Attorney General who holds the contract with the company that that performs
- Was that surgery performed legally in the United States? Yes, legally. In what state?
- doing things permitted by this bill have all kinds of problems, mental health symptoms, poor school performance
- without them having a license, do we know, have you ever heard of that happening at all, a doctor performing
- Now, I'm not saying that parents are going to look at this bill and start performing electroshock therapy
Bills:
HB 2646, HB 3941, HB 5153, HB 5155, HB 5394, HB 1106, HB 426, HB 4529, HB 3984, HB 4273, HB 1097, HB 3940, HB 1941, HB 4377, HB 3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
TX
Texas 89th Regular
Delivery of Government Efficiency Apr 2nd, 2025
Delivery of Government Efficiency
Transcript Highlights:
- Topics in a meeting between the chief audit executive and their board might include audit resources,
- of internal auditing.
- audits.
- It has a definition of audit, which does have a financial audit, but not necessarily a forensic audit
- So basically, you're not doing audits on them, you're doing audits.
Bills:
HB512, HB2248, HB2679, HB2832, HB3112, HB3368, HB3490, HB3512, HB3623, HB3666, HB3700, HB3711, HB3770, HB3963
Keywords:
grievance procedures, state agency, employee rights, workplace regulations, employment law, employees, employment actions, appeal, state employees, workplace rights, disciplinary actions, employment conditions, employment disputes, job protections, public information, transparency, government accountability, information access, notification requirements, federal funding
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/25/26
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- The investments by the Minnesotans really focus on improving the program performance, and I can tell
- We also have the Explore Minnesota Film, which is a separate budget of $825,000. per performance and
- I can tell you that per performance and I can tell you that all<00:56:13.599>
of <00:56:13.760> - >
result <01:31:13.120>in performance-based pathways can result in performance-based pathways - to go through the per performance-based to go through the per performance-based compliance<01:36
Keywords:
workforce development, youth employment, internships, mentoring, job opportunities, digital platform, online portal, career pathways, youth workforce, employment and economic development, DEED, general fund appropriation, nonprofit grant, social media outreach, digital outreach, workforce opportunities, teen jobs, young adults, career exploration, Minnesota youth
MN
Transcript Highlights:
- Nearly all of the new performance report already on the Minnesota report card as required by statute,
- report already on the performance report already on the Minnesota<01:08:18.560>
report <01:08: - our students are cared for they perform our students are cared for they perform better<01:20:21.040
- Student performance is across a range of indicators for performance in a range of different areas like
- accountable they have a a a yearly audit accountable they have a a a yearly audit uh<01:48:47.800
Keywords:
education, literacy, science of reading, school performance, funding flexibility, innovation zones, equity and inclusion, HF52, New Germany, wastewater treatment, wastewater facility, sewer infrastructure, capital investment, bonding bill, state bonds, Public Facilities Authority, municipal infrastructure, water quality, sanitation, sewage treatment
TX
Transcript Highlights:
- So there are many ideas of reform, but without actually a good audit.
- Their responsibility to audit.
- But an outside audit, as Representative Oliverson said, you know, requires different reforms to it so
- So, so this bill. by clarifying, allowing greater audit capabilities.
- Whenever, thanks for that testimony, whenever an audit is performed. if you find overpayment. what penalties
Bills:
HB2646, HB3941, HB5153, HB5155, HB5394, HB 1106, HB426, HB4529, HB3984, HB4273, HB 1097, HB3940, HB1941, HB4377, HB3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
TX
Transcript Highlights:
- working with the Office of the Attorney General, which holds the contract with the company that performs
Bills:
HB2646, HB3941, HB5153, HB5155, HB5394, HB 1106, HB426, HB4529, HB3984, HB4273, HB 1097, HB3940, HB1941, HB4377, HB3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
TX
Transcript Highlights:
- This medical nutritional counseling is prescribed by a physician and performed by a Medicaid enrolled
Keywords:
Medicaid, nutrition support, maternal health, chronic conditions, pilot program, DFPS, Department of Family and Protective Services, child protective services, child abuse investigations, child neglect, child exploitation, advisory committee, Family and Protective Services Council, council abolition, foster care, due process, investigative procedures, child welfare, parental rights, family preservation services
HI
Keywords:
youth penalties, juvenile justice, community service, fees and fines, Native Hawaiian, Pacific Islander, reform, court costs, cultural connection, pharmacy, pharmacist, pharmacy audit, audit reform, pharmacy benefit manager, PBM, recoupment, extrapolation, claims audit, pharmacy reimbursement, dispensing fee
Summary:
The committee heard testimony on SB 847, which would create a Kauai pilot program allowing qualified psychologists limited authority to prescribe psychotropic medications. The Board of Psychology supported the bill’s intent but asked for amendments to delay the effective date or extend the pilot so rules could be written first, and to clarify the education/training language. Supporters, including the Hawaii Psychological Association, Hawaii Mental Health Coalition, and several psychologists, argued that prescribing psychologists have long safety records in other jurisdictions and that the pilot could improve access to care on Kauai, especially amid ongoing mental health needs and storm-related stress. They cited studies and examples from New Mexico, Louisiana, the Department of Defense, and other places. Opponents, including the Hawaii Medical Association, American Academy of Pediatrics, Queen’s Medical Center, and a Department of Health representative, said the bill needed substantial work, raised concerns about training, liability, and workforce impacts, and urged a team-based model with psychiatrist oversight rather than independent prescribing. Some testimony also referenced a GAO report, with witnesses disagreeing over its meaning and cost-effectiveness. No vote was taken during the discussion, and members asked questions about how the bill would address the workforce shortage and whether a psychiatrist on Kauai could already meet the need.
The committee then moved to SB 2271 on hospital licensing and SB 2272 on home health care licensing. The Department of Health, the Healthcare Association of Hawaii, and the Hawaii State Council on Developmental Disabilities supported both measures, which were described as streamlining and clarifying licensing oversight by relying on accreditation or certification reports. A member asked whether the bill language on hospital accreditation reports was duplicative, and the response was that the second provision was intended to strengthen enforcement by requiring hospitals to provide the actual report to DOH. The committee did not take final action in the portion of the hearing provided, and the chair noted that all bills on the agenda would later be considered for decision-making.
TX
Transcript Highlights:
- It's important that we have these auditing systems in place.
- After review, the SOS can determine if there is a violation or concern or perform an audit of the issue
- SB 505 would provide a means to audit elections based on targeted issues.
- . ...difficult for the public to get these records to do these offline audits.
- Great that you've got risk-limiting audits, but risk-limiting audits typically look forward, or I'm sorry
Keywords:
voter registration, electronic, Texas election law, Signature verification, DPS, internet application, Texas Election Code, signature verification, online application, data security, electronic application, Department of Public Safety, information security, electronic voter registration, voting technology, voter access, state election laws, digital signature, election irregularities, audit
Summary:
The committee heard several election-related bills. SB 447 would let the City of Mission in Hidalgo County permanently move its municipal elections from May to the uniform November election date if it chooses. The bill was described as permissive and intended to increase turnout and reduce costs. Mission’s mayor testified in support, saying voters had already approved the change by a wide margin in a charter amendment election. The bill was left pending after no objection.
SB 2217 focused on standardizing election data reporting and reconciliation across counties to improve transparency and comparability. Testimony was generally supportive of the goal, but Dr. Laura Presley and others flagged technical issues, including a discrepancy between a three-ballot mismatch threshold in existing law and a 1% threshold in part of the bill, plus a definition issue involving central accumulators. Supporters said consistent auditing and reconciliation would help election integrity, while the bill was also left pending.
The committee then took up SB 2753, a major proposal to create a continuous in-person voting period that would combine early voting and Election Day into one uninterrupted process, with precinct consolidation and other changes. Supporters said it could simplify administration, reduce equipment changes, and improve security by using one set of machines. Opponents and neutral witnesses raised concerns about cost, staffing, ballot security, reporting changes, weekend voting, and whether the bill was ready for implementation; several urged a pilot or study instead. The committee substitute was withdrawn and the bill was left pending.
SB 505 would create a process for election workers, candidates, party officials, and measure proponents or opponents to request explanations of election irregularities, with escalation to the Secretary of State for audit or enforcement if responses were unsatisfactory. Supporters said it would provide a way to resolve irregularities and restore confidence, while opponents argued it was too broad, lacked guardrails against abuse, and could be used by partisan actors to pressure counties. The bill was left pending. Finally, HB 311 would expand Texas’s online voter registration system to first-time registrants and others, with supporters citing efficiency, lower costs, and broader access, and opponents raising concerns about signature verification and implementation details. Testimony was cut short because of the session deadline, and the bill had not been disposed of in the excerpt.
TX
Transcript Highlights:
- It's important that we have these auditing systems in place.
- After review, the SOS can determine if there is a violation or concern or perform an audit of the issue
- SB 505 would provide a means to audit elections based on targeted issues.
- Great that you've got risk-limiting audits, but risk-limiting audits typically look backwards or, I'm
- The list of people is far too long who can request these audits. A candidate can do.
Keywords:
voter registration, electronic, Texas election law, Signature verification, DPS, internet application, Texas Election Code, signature verification, online application, data security, electronic application, Department of Public Safety, information security, electronic voter registration, voting technology, voter access, state election laws, digital signature, election irregularities, audit
Summary:
The House Committee on Elections met with a quorum present and heard several election-related bills, with public testimony limited to two minutes per witness. The first measure, SB 447, would allow the City of Mission to move its municipal elections from May to November on a one-time, permanent basis. Supporters, including Mission’s mayor, said voters had already approved the change by a wide margin and argued it would improve turnout and reduce costs. The bill was left pending after no objection.
The committee then heard SB 2217, which was described as a transparency measure to standardize election data reporting and reconciliation across counties. Testimony focused on a technical issue involving discrepancy thresholds for electronic voting system reconciliation, with one witness urging the bill be aligned with existing law’s “more than 3” standard rather than a 1% threshold, and another suggesting a definition fix. The bill was left pending.
Members also heard SB 2753, a major proposal to create a continuous in-person voting period by combining early voting and election day into one uninterrupted period, with a committee substitute making it a pilot and permissive. Supporters said it could simplify administration and improve security, while opponents warned it would increase costs, require more staffing and equipment, delay results, and create logistical problems for counties. The committee substitute was withdrawn and the bill was left pending. Finally, SB 505 would let certain election stakeholders request explanations of irregularities from election officials and, if unresolved, escalate the matter to the Secretary of State for audit or possible conservatorship. Supporters framed it as a tool for accountability and transparency, while opponents called it overly broad and vulnerable to abuse. The bill was left pending.
The committee also took up HB 311, which would expand online voter registration to first-time registrants and direct state agencies to develop a pathway for Texans without a driver’s license to register online. Supporters argued it would modernize the process, reduce errors, and save money, while opponents said first-time applicants still need a wet signature and raised concerns about signature verification and implementation. Due to the late hour and floor deadline, testimony was cut off, the names of remaining witnesses were read into the record, and the bill was left pending before the committee adjourned.
LA
Keywords:
tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response
TX
Transcript Highlights:
- When this became insufficient for Chaim, I was forced to perform what can be described as live pornography
- I was also forced to perform live and TikTok videos for revenue, and if I refused, I would be beaten.
- They performed procedures to start his heart again, but ultimately, because of the damage to his neck
- We pass our DOT safety audits, we have a formal safety plan in place, we even... employ a full-time mechanic
- Performing one of those is, nationwide, about $233.30.
Bills:
SB 30, SB 517, SB 1313, SB 1314, SB 1316, SB 1541, SB 1698, SB 1845, SB 1860, SB 2420, SB 2429
Keywords:
gambling, criminal offenses, penalties, defense, electronic devices, tobacco advertising, youth protection, public health, criminal offense, retailer regulation, e-cigarettes, nicotine products, health, public safety, regulation, advertising restrictions, health and safety, elections, election audit, county elections
Summary:
The Senate Committee on State Affairs convened to discuss several critical pieces of legislation including SB30 and SB38. Senator Betancourt introduced a committee substitute for SB38 which underwent a smooth adoption process, moving it favorably toward the Senate. The meeting featured a mix of invited testimonies where both proponents and opponents took the floor. One notable highlight included a testimony from Melissa Casey, who criticized the current legal state as prone to fraud and detrimental to both insurers and the public at large, contending that it inflated insurance costs across the board. The discussions delved deeply into the implications of the bills on judicial processes and potential insurance ramifications, with spirited debates surrounding issues of non-economic damages and jury rights.
The atmosphere remained engaged as committee members heard varied perspectives on the bills, showcasing a robust democratic process. The meeting underscored the importance of public testimony in shaping legislation, ensuring that multiple voices were considered as the committee pressed on towards making decisions that affect the legal landscape of Texas.