Video & Transcript Research : 'audit process'
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AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- We have two this year for the audits that we perform.
- Well, as a former banker, I always looked at audits.
- That's what the audit is saying.
- Were y'all aware of that before this audit?
- There are, as legislative audit reviews and goes through their audit process, some are automatically
Summary:
The committee met to review education audit reports and heard responses from several school districts with findings. Camden Fairview School District was cited for using operating funds for an end-of-year employee awards banquet and for unauthorized credit card charges that caused a small loss; district officials said the current administration had strengthened controls, stopped the banquet practice, and improved monthly credit card reconciliation. Members questioned whether the prior officials were still employed, whether the credit card issue was an outside hack, and how teacher appreciation could continue without using district funds. Forest City School District was cited for spending about $33,000 on an off-campus staff celebration and entertainment event; district representatives said the money came from long-standing Pepsi-related donation funds, that the event was intended to recognize staff and growth, and that they would change practices and receive training going forward. Members discussed whether those funds were private donations or operational funds, and staff said the district’s accounting treatment made them subject to the constitutional restriction at issue.
The committee also reviewed several other findings. Conway School District was referred for an ongoing investigative report involving misuse of district funds and resources by former maintenance employees. Magnolia School District had undeposited activity funds totaling more than $21,000, tied to a resigned high school secretary and sponsor receipts not deposited. Westside School District had about $30,000 in credit card charges lacking documentation or business purpose, including charges by the superintendent, personal purchases, and items shipped to personal addresses; the matter was referred to the prosecuting attorney. Boonville School District was cited for paying a board member’s son more than the statutory limit for seasonal groundskeeping without the required exemption, and DESE later denied the exemption request.
After discussing those cases, the committee filed the remaining eight findings en masse and then filed the 89 reports with no findings. Members noted that most school districts audited had clean reports and encouraged districts to continue good practices while learning from the findings discussed.
MN
Minnesota 2025-2026 Regular Session
State Committee Meeting - 2026-04-07
State Government Finance and Policy
Transcript Highlights:
- different sections, the financial audit different sections, the financial audit uh<00:02:43.360>
- constraints, regulations, processes constraints, regulations, processes required<00:18:24.080>
- <00:18:42.720>
that difference between the processes that difference between the processes- where, you know, the subject of process where, you know, the subject of the<00:43:12.960>
audit - How are the audits funded?
- <00:18:42.720>
TX
Transcript Highlights:
- You see the the internal audit process trying to provide efficiency better processes, better steward
- All of those audits were also included in our annual audit plan. either the plan for fiscal year 24 or
- There are two additional as a result of a writer a writer that were forensic audits a forensic audit
- Was that audit ever completed? No sir. What is the status of that audit? It's... It's still open.
- Because it's an open audit and any information associated with that audit is considered working papers
TX
Transcript Highlights:
- They all have audits, right?
- It is a very long process.
- So the adoption process is a tough process.
- It is a long and complicated process to adopt a child here in Texas, so anything to make that process
- That is the IDR process.
Bills:
HB2510, HB3589, HB4611, HB4655, HB4665, HB4666, HB4670, HB4700, HB4730, HB4798, HB4838, HB5136, HB5243, HB5302, HB5539
Keywords:
assisted living, healthcare, licensing, criminal offense, personal assistance, group home, regulation, health and safety, inspections, resident care, criminal background checks, adoption, parental rights, registry, vital statistics, disclosure, counseling, foster care, independent living, financial literacy
TX
Transcript Highlights:
- of going through that entire process of fingerprinting, proficiency with a gun, et cetera.
- However, the Lottery Commission-approved age verification process at the point of sale.
- Each audit must specifically identify any lottery actions or activities that differ from previous audits
- of all lottery division actions. each audit must specifically comprehensive audit of all lottery division
- Each audit must specifically identify any lottery actions or activities that differ from previous audits
Keywords:
HB 668, Texas, handgun license, license to carry, LTC, concealed carry, open carry, firearm permit, gun license renewal, public safety, Department of Public Safety, DPS, Government Code Section 411.185, renewal fee, handgun permit, Second Amendment, carry permit, firearms regulation, HB 677, Texas Election Code
Summary:
The committee met to hear several bills, beginning with House Bill 766, which would require precinct chair applicants to provide an email address, phone number, or both on their applications while keeping that contact information confidential. No one testified for or against the bill, and it was left pending. House Bill 677, a companion to a previously approved Senate bill, would bar county election administrators from simultaneously holding another office or position appointed by an elected official; it also drew no public testimony and was left pending.
Members then heard House Bill 3133, which would add explicit deepfake material to the list of content social media platforms must handle through complaint systems, including prompt acknowledgment, investigation, and status updates. Senators discussed concerns about how platforms would verify whether reported content was actually a deepfake, and the sponsor indicated the bill may be held pending while federal law on the subject is reviewed. House Bill 668 would create a one-year grace period for renewing an expired Texas handgun license to carry, codifying an existing DPS practice; it also received no testimony and was left pending.
The committee spent the most time on Senate Bill 3070, a major overhaul of the Texas Lottery system. The bill would move oversight from the Lottery Commission to TDLR, dissolve the commission, impose new restrictions on ticket sales and internet play, create a lottery advisory committee, increase transparency and audit requirements, and include a sunset review that could lead to abolishing the lottery if not continued by 2027. The author described the bill as a response to alleged misconduct and illegal practices by the commission, while a witness from the Christian Life Commission testified in favor, supporting changes to prize anonymity and other lottery restrictions. After testimony, the bill was left pending, and the committee recessed subject to the call of the chair.
HI
Transcript Highlights:
- This establishes an audit office within the Board of Education to audit operations and expenditures of
- other auditing functions uh or auditing other auditing functions uh or auditing offices<01:04:51.520
- but I know that we put in an audit but I know that we put in an audit committee<01:06:32.559>
- and if they don't want what gets audited and if they don't want something<01:06:38.319>
audited <01:07:25.000>right <01:07:25.200>yes can't order audits right yes can't order audits
KY
Kentucky 2025 Regular Session
House Standing Committee on State Government (3-6-25)
Transcript Highlights:
- The JCPS audit is one that we're doing right now. The KDE audit is one that we're doing right now.
- The JCPS audit is one that we're doing right now. The KDE audit is one that we're doing right now.
- The JCPS audit is one that we're doing right now. The KDE audit is one that we're doing right now.
- The JCPS audit is one that we're doing right now. The KDE audit is one that we're doing right now.
- The JCPS audit is one that we're doing right now. The KDE audit is one that we're doing right now.
Keywords:
Consideration of HB 491 02:14
Consideration of HB 738 07:58
Guest presentation by Taiwan Consul General Elliott Wang 25:20
Consideration of HCR 50 36:37
Consideration of SB 19 49:29, 958, all
Summary:
The House State Government Committee met with a quorum and first considered House Bill 491 by Representative Steve Riley. The committee adopted a proposed committee substitute, then heard that the bill would raise the threshold for certain capital project and equipment purchases from $200,000 to $500,000, remove a requirement for a special board meeting when replacing a board of regents member, allow certain employees or contractors to perform capital construction work up to $500,000, remove limits on retired police officers working at postsecondary institutions, and speed release of pension information to employers. Members asked about reporting and oversight of the higher threshold, and the witness said the records are maintained by institutions and available upon request. HB 491 passed on a 19-0 roll call vote.
The committee then heard House Bill 738 by Representative Griffey, relating to state personnel and the constitutional officers. The bill would give independently elected constitutional officers more flexibility to hire unclassified employees and set salaries for classified employees up to the midpoint without Personnel Cabinet approval, while leaving pay scales, appropriations, and funding limits unchanged. Representative Griffey and witnesses from the auditor’s office said the measure was intended to reduce red tape, address salary compression, improve pay equity, and help recruit and retain staff; they also said it would allow offices to fill policy roles needed for audits and other work. Members questioned the fiscal note, salary caps, and whether the bill would affect future budget requests. The bill passed 18-1, with one pass, and the chair noted it would move favorably to the House floor.
After those bills, the committee briefly welcomed Taiwan’s consul general, Elliot Wang, and Representative Adam Bowling spoke about Kentucky’s relationship with Taiwan, including trade, investment, and prior assistance during disasters. Wang described Taiwan’s economic ties with the United States, ongoing trade and investment developments, defense and education cooperation, and people-to-people exchange programs, noting Kentucky was the first state to sign an education cooperation MOU with Taiwan in 2021.
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
NH
New Hampshire 2026 Regular Session
Senate Election Law and Municipal Affairs (03/31/2026)
Election Law and Municipal Affairs
Transcript Highlights:
- >
was <00:33:46.559>more each case, the process was more each case, the process was more - , election process, election process, we<00:38:58.960>
excuse <00:38:59.280>me, <00: - ability to uh to conduct audits. ability to uh to conduct audits.
- There is a process from the checklist. There is a process in<02:10:18.400>
place. - >
process.
ND
Transcript Highlights:
- Over the four-year audit...
- I was obviously shocked by what happened with this audit, but looking back in past audits, I think the
- In each of those audits, it's interesting because instead of using the fund balance in those audits,
- some sort of administrative process.
- It's an open court process.
NH
New Hampshire 2025 Regular Session
Senate Election Law and Municipal Affairs (01/21/2025)
Election Law and Municipal Affairs
Transcript Highlights:
- I think we should do an audit of a hand-count town as well, and I don't...
- I think we should do an audit of a hand-count town as well, and I don't...
- I think we should do an audit of a hand-count town as well, and I don't...
- that we do the more than the audits that we do the randomized<00:36:49.319>
audits <00:36:50.319 - machines I think we should do an audit machines I think we should do an audit of<00:36:57.760>
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 5 on State Administration May 20th, 2025
Transcript Highlights:
- , and the reorganization review process.
- Yeah, they're in some level of process.
- Auditors review each report for quality assurance and certify or reject the audit reports based on audit
- I believe that if we invested in audit, audit capabilities, that we probably will end up netting more
- Yeah, the controller has an audit plan.
AR
Arkansas 2026 1st Special Session
ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE Jan 14th, 2026
ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE
Transcript Highlights:
- to procure the auditing services for the state captive insurance program.
- a little bit, the governing statute that created the captive does require us to get an independent audit
- And then I would also add, as far as I'm good with the RFQ approach, but I would also add that audits
- This, what we're doing today is just giving us permission to utilize this process.
- Their annual audit fee is probably half or less than that annual number.
Summary:
The State Insurance Programs Oversight Subcommittee of the Arkansas Legislative Council met to consider a request from the Office of Property Risk to use a request for qualifications (RFQ) process to procure auditing services for the state captive insurance program. Grant Wallace, Director of the Employee Benefits Division and Office of Property Risk, explained that the captive insurance statute requires an independent audit and that an RFQ was appropriate because of the program’s specialized nature and the need for auditors familiar with FASB standards and insurance-company audits.
Members asked about the requirement to include a projected cost in the request, how the market research was conducted, and whether Arkansas firms could receive preference. Wallace said the cost estimate is required for approval, that the market research was nationwide, and that the solicitation could be written to give some preference or advantage to local firms if desired. Members emphasized that professional auditing standards still require qualified auditors and noted that the process should not ignore cost.
Senator Hickey confirmed the contract would cover a four-year term and that the projected amount was for the full term, not annually. Wallace also clarified that the RFQ process was only the first step; any selected firm would still need approval from the State Board of Finance, the subcommittee, and the full Arkansas Legislative Council before the contract could be finalized. The subcommittee then approved the request by motion, and the meeting adjourned.
AR
Arkansas 2026 Regular Session
ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE Jan 14th, 2026
ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE
Transcript Highlights:
- a request from the Office of Property Risk to utilize the request for qualifications procurement process
- to procure the auditing services for the state captive insurance program.
- a little bit, the governing statute that created the captive does require us to get an independent audit
- This, what we're doing today is just giving us permission to utilize this process.
- Their annual audit fee is probably half or less than that annual number.
Summary:
The State Insurance Programs Oversight Subcommittee of the Arkansas Legislative Council met to consider one item: a request from the Office of Property Risk to use a request for qualifications (RFQ) process to procure auditing services for the state captive insurance program. Grant Wallace, Director of the Employee Benefits Division and Office of Property Risk, explained that the captive insurance statute requires an independent audit and that an RFQ was appropriate because of the program’s unusual nature and the need for auditors familiar with FASB standards and insurance-company auditing.
Members asked about the requirement to include a projected cost, the basis for the market research used to estimate the contract value, and whether Arkansas firms could receive preference. Wallace said an amount must be included in the procurement request, that the market research was nationwide, and that the solicitation could be written to give local firms some advantage if desired. Members also clarified that the proposed contract would cover four years and that the total projected cost was for the full term, not annually.
The committee discussed that the RFQ process would still require later approvals from the State Board of Finance, the subcommittee, and the full Arkansas Legislative Council before any contract could be finalized. After discussion, a motion was made and approved by voice vote, and the meeting adjourned.
FL
Florida 2026 Regular Session
Military and Veterans Affairs, Space, and Domestic Security Nov 4th, 2025
Military and Veterans Affairs, Space, and Domestic Security
Transcript Highlights:
- Recently, we completed two audits, very rigorous and tough audits, one being from Lannigan and Associates
- Then we were notified of an audit by the inspector general to audit the gas and license plate funds.
- The result of that audit: no findings.
- Recently, we completed two audits, very rigorous and tough audits, one being from Lannigan and Associates
- Then we were notified of an audit by the inspector general to audit the gas and license plate funds.
Summary:
The Committee on Military Veterans Affairs, Space, and Domestic Security met to consider SB 96, which originally proposed a new veterans dental care program but was amended to expand the existing Veterans Dental Care Grant Program. The amendment raised eligibility from 300% to 400% of the federal poverty level and added a recurring $500,000 general revenue appropriation. Members discussed whether expanding eligibility without guaranteed additional funding could dilute services for veterans already being served, while supporters argued it would help veterans currently turned away for dental care. The committee adopted the amendment and then reported CS/SB 96 favorably by roll call vote, with Chair Wright voting no.
The committee also approved two committee bills continuing public records exemptions: SPB 7000, covering the address and telephone number of people staying in public emergency shelters during storms or catastrophic events, and SPB 7002, covering certain Department of Military Affairs records stored in or transmitted through Department of Defense systems or related to military cyber operations. Both were moved as committee bills without objection and were favorably reported.
Members then received presentations from Dr. Pia Woodley of the Florida Veterans Foundation and Joe Marino of Veterans Florida. Dr. Woodley outlined the foundation’s dental initiatives, emergency assistance, transportation support, benefits guide distribution, new programs for state veterans’ homes and community grants, and recent audits with no findings. Marino described Veterans Florida’s SkillBridge, entrepreneur, and workforce programs, including outreach and federal partnerships, and noted legislative priorities to allow stipends for training at UF IFAS AGVets facilities and to rename a program in statute for clarity. The meeting concluded with no further business and adjournment.
WY
Transcript Highlights:
- audit or consultant to look at operations. >> I think we can add an audit's an audit.
- I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
- I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
- I mean, if we're going to do an audit, you just hire an audit firm and you go audit.
- So, just a question of process. >> Okay. So, just a question of process.
FL
Florida 2025 Regular Session
February 12, 2025 - 03:30 PM
Transcript Highlights:
- You want to revamp the process.
- I recently turned on the hiring process again and said, start filling to the new process.
- We’re trying to streamline those processes.
- They’re only in the audit program.
- They're only in the audit program.
Summary:
The subcommittee met to review agency vacancy reports and agency-requested budget reductions, with Chair Lopez framing the discussion around stewardship of taxpayer dollars, agency efficiency, and whether long-vacant positions should be cut or repurposed. Members were given vacancy summaries and asked to focus on how agencies are functioning with current staffing, which positions are mission critical, and whether some vacancies reflect market pay issues, re-engineering of work, or true excess capacity. The chair also noted that agency heads had been asked to provide follow-up information on current openings, average vacancy duration, mission-critical roles, and reasons for vacancies.
The Department of Revenue was the first major agency reviewed because it had the largest number of vacancies. Its leadership said vacancies had improved from pandemic-era highs due to market pay adjustments, but that some areas—especially general tax and audit—still had long-term openings. The department explained that some positions are intentionally frozen while work is restructured, that it hires above minimum salary in some cases to stay competitive, and that it is using automation and process changes to reduce backlogs. Members raised concerns about vacancies outside Leon County, out-of-state auditor positions, salary compression, and whether the department should provide a list of frozen positions and the salaries actually needed to recruit.
The Department of Financial Services said its long vacancies were concentrated in risk management, law enforcement, and the general counsel’s office, where salaries and competition from private employers and other agencies make hiring difficult. DFS said it was using outside vendors in some areas, had reduced vacancies in its general counsel office significantly, and was willing to identify positions that could be cut, including some from treasury and OAT. The Department of Business and Professional Regulation reported progress in lowering vacancies through statewide recruiting, centralized legal hiring, automation in service operations, and leadership changes in alcoholic beverages and tobacco; it said one recommended cut could be achieved by combining two half-time positions. The Florida Lottery reported a low vacancy rate, said all positions were critical, and explained its longer onboarding time due to extensive background checks; members discussed sales reps, incentives, and the agency’s field-office structure. The Office of Financial Regulation said many of its vacancies were already in the hiring pipeline, with recent vacancies tied to promotions, a death, and internal moves, and noted that it often serves as a training ground for federal agencies. The Office of Insurance Regulation, which had a high vacancy rate concentrated in Leon County, said it had been reducing vacancies from a much higher level and was still working through hiring and administrative constraints.
TX
Texas 89th Regular
Delivery of Government Efficiency Mar 12th, 2025
Delivery of Government Efficiency
Transcript Highlights:
- But one of the things is kind of my final question Do y'all have internal auditing processes to identify
- So currently we have an auditing firm that every year the city's financials are audited.
- So, from an audit standpoint, the cooperative is audited every single year. a financial audit similar
- Annually audited is it is that fun audited?
- It has been a long process.
Keywords:
regulatory reform, government efficiency, administrative law, rulemaking, agency deference, judicial review, de novo review, Texas Government Code, Administrative Procedure Act, state agencies, plain language, regulatory burden, regulatory reduction, cost-benefit analysis, fiscal note, public benefits and costs, contested case, rule challenge, Texas Regulatory Efficiency Office, advisory panel
HI
Hawaii 2026 Regular Session
HHS, HHS DEFER Public Hearings 02-06-2026
Transcript Highlights:
- <00:07:48.960>
The exemption for internal audit. The exemption for internal audit. - expensive, very confusing auditing expensive, very confusing auditing requirements.<00:09:16.880
- We haven't, we're in the process of also doing an RFP to hire an auditor to do the risk-based audits,
- >> for the audits. >> for the audits. >> Yeah. >> Yeah. >> Yeah.
- , uh auditor to do the risk based audits, uh auditor to do the risk based audits, but<00:13:52.480
Summary:
The Committee on Health and Human Services heard several health-related measures. SB 3132 on syndromic surveillance drew support from the Department of Health, healthcare organizations, and others, with DOH explaining the bill would formalize a surveillance program that has helped with real-time flu tracking and response to events like the Maui fires. A member raised privacy concerns from opponents, and DOH responded that the data are deidentified and do not include Social Security numbers or dates of birth. No votes were taken on the bill in the portion provided.
SB 3134 on emergency medical systems of care received broad support from SHIPA, DOH, military and EMS representatives, and others, who said it would modernize the EMS system. SB 3136 on lead materials and water infrastructure was also supported by DOH and SHIPA; members asked whether the bill would allow Hawaii to keep stronger standards if federal drinking water rules were weakened, and DOH said the state would not have to follow weaker federal standards as long as Hawaii remained as stringent or more stringent. SB 3138 on independent audits of deposit beverage distribution drew support from DOH and several industry groups, but with amendments to reduce burdens on small businesses, raise the audit threshold, and modernize reporting; opponents also testified. DOH later clarified that the measure would affect a limited number of distributors and said it is working on an electronic submission system, though not yet for audit filings.
SB 3139 concerning SHIPA was supported by SHIPA and the Grassroots Institute of Hawaii, while HMSA suggested one provision should remain under the insurance commissioner’s purview. SHIPA said the bill is about collaboration and a broader health vision, not regulation, and members indicated they were comfortable with removing the disputed portion. SB 3207 on background checks drew support from healthcare providers but opposition from the Attorney General and DOH. Supporters argued the FBI fingerprinting requirement is costly, duplicative, and difficult to schedule, while opponents said the bill would improperly shift fingerprint collection authority to hospitals and other facilities and could conflict with federal law. The committee engaged in extended questioning about costs, federal requirements, and whether the mandate would be passed on to patients; no final action is reflected in the excerpt. The committee then began SB 2271 on hospital licensing, with support from SHIPA, the Developmental Disabilities council, healthcare groups, Kaiser Permanente, and DOH, and commenters said the bill would allow hospitals to demonstrate compliance through CMS-recognized accreditation, with a suggested wording change to “approved” accrediting organization.
MN