Video & Transcript Research : 'performance audit'
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NH
Transcript Highlights:
- A quick run-through of what that process looks like: you have to perform audits with your CPAs, then
- CPAs you have perform audits with your CPAs you have perform audits with your CPAs then<00:48:29.400
- <01:52:36.639>
from required audits from required audits from $250,000<01:52:38.760>to - in line with nonprofit audit in line with nonprofit audit standards<01:52:44.960>
this <01 - financial review instead of a full audit financial review instead of a full audit maintaining<01
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/26/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- about one misclassified worker per audit about one misclassified worker per audit and<00:30:53.399
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
- When we have done those audits, we identified some sort of misclassification in over 70% of those audits
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Service Jun 21st, 2026 at 01:00 pm
Joint Committee on Public Service
Transcript Highlights:
- These employees perform dangerous, physically demanding work, enforcing laws in the water, responding
- These employees perform dangerous, physically demanding work, enforcing laws in the water, responding
- We met with the executive director of the Retirement Board, and he explained that it's part of an audit
- During our 2004 financial audit, our auditor warned that this matter, if not resolved soon, would have
- Our 2025 financial audit report has been delayed in hopes that our auditors would see some progress in
Summary:
The Joint Committee on Public Service heard testimony on a wide range of retirement, municipal workforce, and public employee labor bills. Early testimony focused on H. 2749, a Plymouth home rule petition to classify Plymouth harbormaster employees as Group 4 for retirement purposes. Supporters, including local officials and retirement board representatives, argued the employees perform law-enforcement and rescue duties comparable to police and fire personnel, that the change would be fair, and that it would have little or no fiscal impact on the town. A separate harbormaster-related bill, H. 2743, was also introduced later in the hearing.
The committee also heard testimony on provisions of the Municipal Empowerment Act (H. 56), including a temporary critical-shortage exemption allowing retired state or municipal employees to return to work in hard-to-fill positions, and a renewed OPEB commission to study retiree health care costs. Administration and municipal officials said the measures were needed to address staffing shortages and rising benefit liabilities, while emphasizing the shortage exemption would be time-limited and require proof of recruitment efforts. Related retirement bills drew support and caution: advocates for higher COLA bases and enhanced COLA benefits urged relief for retirees, but some asked the committee to wait for recommendations from the special COLA commission before acting.
A major portion of the hearing concerned labor rights at the Massachusetts Water Resources Authority and the Committee for Public Counsel Services. Union representatives and employees backed bills to extend just-cause protections, promotional rights, and collective bargaining rights to MWRA and CPCS workers, arguing they currently lack protections available to most other public employees. Testimony described unfair discipline, delayed promotions, and high turnover, and committee members indicated prior favorable action on similar MWRA bills and expressed support for addressing CPCS labor rights. The committee also heard from representatives of the Massachusetts Municipal Association and public higher education employees in support of H. 2820, which would require timely funding of ratified state employee contracts, with witnesses describing long delays in receiving negotiated raises and back pay. No votes were taken during the hearing, and the chair repeatedly invited written testimony and closed each panel after questions.
CA
California 2025-2026 Regular Session
Senate Budget and Fiscal Review Subcommittee No. 3 on Health and Human Services May 7th, 2026
Transcript Highlights:
- Regional center performance: we now have a base regional center contract, we have a regional center performance
- contract, and we have regional center performance measures.
- A performance measure without enforcement is just paperwork.
- I'm sorry, there was an extension to conduct the audit, correct? Yes.
- The independent audit and fiscal reviews, that's ongoing too?
Summary:
The subcommittee heard an overview of the governor’s IHSS budget proposals and then took public testimony from the administration, LAO, county representatives, labor, consumer advocates, and an aging/disability advocacy group. The administration described IHSS as a large Medi-Cal long-term services program serving more than 900,000 recipients and proposed three changes: shifting some growth costs tied to authorized hours per case to counties, eliminating the statewide backup provider system, and aligning IHSS terminations with Medi-Cal terminations. The administration also discussed the earlier CFCO reassessment penalty change for counties and said overdue reassessments had dropped significantly.
LAO said the governor’s overall IHSS cost estimates appeared reasonable, but raised concerns about the hours-per-case cost shift, including unclear root causes for growth, limited county control over statewide averages, and uncertainty about the eventual savings. County Welfare Directors Association, SEIU, and consumer/advocacy witnesses opposed the hours cost shift, arguing counties use state tools, the proposal would pressure counties to cut services, and it could harm older adults and people with disabilities by increasing institutionalization and shifting costs elsewhere. The chair and members repeatedly questioned the rationale for the proposal, the lack of a defined baseline, and whether the current assessment tools or MOE structure should instead be revisited.
On the backup provider system, the administration said the program is underused and costly to administer relative to service spending, while LAO suggested the Legislature consider whether administrative costs could be reduced instead of eliminating it. County, labor, and consumer witnesses opposed the cut, saying the system is a critical emergency safety net even if utilization is low, especially for rural areas and people with complex needs. Members also asked about data quality, county backup systems, and whether consumers know the program exists. On the Medi-Cal/IHSS alignment proposal, the administration said automation would stop General Fund-only spending when recipients lose Medi-Cal and restore IHSS automatically when Medi-Cal is regained; LAO and others noted the proposal had been rejected before and urged better notices and safeguards. Witnesses warned that automatic termination could create gaps in care and unpaid work for providers, while the department said counties already manually terminate in some cases and that automation is ready if approved. No votes were taken in the excerpt, and the chair indicated the committee would continue with public comment and later items before a hard adjournment time.
NM
Transcript Highlights:
- might suggest they would be performing at a little lower level.
- If they have to have an audit finding to learn their lesson as they move forward, maybe each agency is
- Otherwise, we leave them with an audit. Finding, which in some cases may be a good thing.
- Have requested deficiency appropriations, and we will expand our annual financial compliance audit to
- One of the issues, to be brief, is that we have an independence required as an audit firm.
AR
Transcript Highlights:
- But if they required more money, you'd see a transfer from the performance fund. Correct. Okay.
- So do we have how much that direct transfer from the performance fund is going to be?
- It's an amended contract to provide Prison Rape Elimination Act audits.
- This is to provide prison rape elimination act audits. Next item is number three on page 15.
- Actually, they’re doing one in Jonesboro; they’re doing a pre-ed audit in Jonesboro.
Summary:
The PEER Review Subcommittee met to consider a large agenda of budget, appropriation, transfer, and contract items. Members approved temporary appropriation requests for several agencies, including the Auditor of State, Department of Education, and Labor and Licensing; ARPA return requests from Workforce Services; Infrastructure Investment and Jobs Act requests for State Police and Agriculture; restricted reserve transfers for teacher scholarships, school facilities, and economic stimulus; a Commerce reallocation of positions and spending authority; cash fund, budget classification, overtime, and pay plan requests; and 17 methods of finance items for universities and other agencies. Most items were approved without objection after brief explanations from staff and agencies.
Several items drew questions and were held or discussed further. A Department of Human Services discretionary grant package for the RSVP program was held over after Senator Irvin raised concerns about whether the grants were an effective use of state general revenue and asked for more information on administration costs and program operations. In the contracts section, Representative Richardson questioned a DHS sole-source contract with EMS Link for document management software and a DHS contract with Presidio; the EMS Link item was held for additional answers, while the Presidio item was clarified as not sole-source and was allowed to proceed. Members also asked for more information on a Department of Education mental health referral contract with Care Solace, which officials said is a statewide concierge/referral service connecting students to Arkansas providers and telehealth options.
The committee also reviewed monthly reports, including the Medicaid Trust Fund. DHS and DFA officials said the fund was currently sufficient to finish the fiscal year, though it was being drawn down and would likely require a $100 million transfer from restricted reserves in FY27, with another $100 million set aside in the governor’s budget as a backstop. Members discussed the need to define a minimum reserve level and to better account for ongoing Medicaid costs in the budget. The meeting ended with no further business and adjournment.
WY
Wyoming 2026 Regular Session
House Floor Session-Day 3, February 11, 2026-PM
Wyoming House Floor Meeting
Transcript Highlights:
- House Bill 85, sponsored by Management Audit, Post-Election Audit Procedures, an act relating to elections
- <00:49:55.680>
election audit election audit election uh<00:49:57.440>ballot <00:49:57.760 - Before midwives can perform births in homes, we had made that legal.
- Before midwives can perform births in homes, we had made that legal.
- inserts performed by a licensed<01:39:15.760>
medical <01:39:16.239>professional.
NH
New Hampshire 2025 Regular Session
House Ways and Means (01/27/2025)
Transcript Highlights:
- Those firms conduct out-of-state audits and multi-state audits.
- Those firms conduct out-of-state audits and multi-state audits.
- :08.520>
was <00:53:08.880>expected them to perform I think it was expected them to perform - year and a lot of times in our audit year and a lot of times in our audit findings<03:38:21.960>
- website and available um this is audited website and available um this is audited by<04:00:37.399
Summary:
The meeting featured presentations from the Department of Administrative Services and the Treasury Department on state revenue reporting and unclaimed property. State Comptroller Dana Call explained DAS’s role in compiling statewide revenue reports, including the annual revenue plan set through the budget process and the monthly revenue focus reports that track cash receipts. She noted that unrestricted general fund revenue is about $2 billion annually, while miscellaneous other revenue is a much smaller and less predictable category, averaging roughly $30 million to $32 million a year. She also described two more material internal revenue lines: statewide indirect cost recoveries and post-retirement benefit recoveries, which are billed to agencies and often tied to federal reimbursement rules.
Members asked about the interest line in the revenue charts and about how the figures were presented, and Call clarified that the totals were in millions and that the interest item would be explained by the Treasurer. She also explained that the indirect cost and post-retirement recoveries are internal cost allocations that flow back into the unrestricted revenue pool and are reflected in agency budgets as interagency costs.
Treasurer Monica Meissner then outlined Treasury Department functions, including bank deposits, statewide disbursements, banking relationships, investments, debt management, compliance, the FONA College Savings Program, the ABLE Plan, scholarship programs, and the abandoned property program. In discussing unclaimed property, she said holders report property after a five-year dormancy period, the state uses automated systems and outreach to locate owners, and claim activity has increased. In fiscal year 2024, the state returned about $12.2 million to citizens through roughly 12,000 claims; over the last 10 years, about $72.6 million has been returned. She also said the state escheated $19.9 million to the general fund and $1.8 million to counties last year, and explained that securities-related proceeds are harder to estimate because they depend on market conditions. No votes or formal actions were taken.
TX
Texas 89th 2nd C.S.
Pensions, Investments & Financial Services Apr 7th, 2025
Pensions, Investments & Financial Services
Transcript Highlights:
- this is my bill, which relates to the evaluation Chair: and reporting of investment practices and performance
- They're just some practical issues relating to the attestation and Marcus Adams: audit requirements that
- industry stakeholders—there just isn't practical ways to implement Marcus Adams: certain attestation audit
- They audit.
- too far, but what we've added to this is to make sure that customers get quarterly reports that are audited
AZ
Transcript Highlights:
- SB 1645, performance audits, auditor general. Government. SB 1646, absent state elected officials.
- SB 1694, charter schools meeting reporting audits.
- SB 1702, qualified schools audit reporting requirements.
- It's staff, technology, training, audits, and all of that takes money.
- It's staff, technology, training, audits, and all of that takes money.
Summary:
The Senate convened with prayer, the Pledge of Allegiance, a recorded roll call showing 30 members present, and approval of the previous journal. The President announced receipt of HB 2022 from the governor and made temporary committee substitutions for the Rules Committee. The chamber also received a large calendar of first- and second-reading bills and resolutions covering elections, education, water, public safety, marijuana, housing, taxation, and other topics.
A major presentation recognized licensed naturopathic physicians in the gallery, who were invited to support SB 1178, a bill expanding their authority to administer certain intravenous legend drugs, including antibiotics, antivirals, and antifungals. The Senate then recessed to honor public safety personnel with a proclamation commending Deputies Gregory Sanders and Jacob Montoya, along with several Cochise and Pinal County and Border Patrol personnel, for rescuing an eight-year-old boy from a human trafficking situation. The members applauded the honorees and took photos with them.
After returning to order, several senators used points of personal privilege to urge the Joint Legislative Budget Committee to review $2.85 million in election-related funding requested by the Secretary of State for IT and election infrastructure needs, arguing the money was already available and necessary for secure 2026 elections. Another senator spoke about the need for long-term water planning and reduced groundwater reliance. Additional announcements covered caucus and committee meeting times, Arizona Aerospace Day, and a mental health advocacy group visiting the chamber.
No substantive floor votes on legislation were taken in the portion provided, and the meeting ended with a motion to adjourn until Tuesday, February 10, 2026.
WA
Washington 2025-2026 Regular Session
Legislative Evaluation & Accountability Program Jun 18th, 2025
Legislative Evaluation & Accountability Program
Transcript Highlights:
- So with that, So with that, I think, Kevin, maybe we could go to the LEAP audit and have you report on
- The Office of the State Auditor just recently completed their audit of LEAP, examining the following
- So I'm happy to announce that LEAP was given a clean audit with no findings.
- So once the audit has been published to the State Auditor site, I'll be sure to send out an email link
- Anyone have any questions regarding the audit? Sounds good. All right.
Summary:
The LEAP committee met on June 18, 2025, with introductions from members and staff, then received a clean audit report from the State Auditor covering 2020–2024. The audit reviewed accounts payable, general disbursements, theft-sensitive assets, and data backup/recovery, and found no findings. Staff also outlined the interim work plan, including a full rewrite of the capital budget application (Build Sum), updates to the transportation bond model and operating budget tools, website improvements, and continued research into secure, responsible AI use. Members asked about AI safeguards, keyword search improvements, and making the website more user-friendly, especially on mobile devices.
The committee approved the July 8, 2024 minutes after a quorum was reached. It then considered and unanimously approved several budget format changes: the Department of Corrections moved chemical dependency and sex offender treatment into its health care program and renamed Program 700 from “Offender Change” to “Reentry Services”; the Department of Revenue moved the AMP program into its tax analysis and technology support program; and the Department of Transportation changed a toll program title and added new sub-programs for State Route 509 and State Route 167 toll operations to reflect new facilities and more accurate reporting.
Kevin Feltis also provided staffing updates, noting the retirements of longtime LEAP staff, the hiring of three new associate consultants in October 2024, and an upcoming December 2025 retirement for Sherry Randage after decades of state service. The new staff members briefly introduced themselves and expressed enthusiasm for their work. The meeting ended with thanks to members and staff and adjournment after the committee completed its business.
TX
Transcript Highlights:
- This is related to the use of grid enhancing technologies and high-performance conductors in the ERCOT
- This is related to the use of grid enhancing technologies and high-performance conductors in the ERCOT
- This is related to the use of grid enhancing technologies and high-performance conductors in the ERCOT
- This is related to the use of grid enhancing technologies and high-performance conductors in the ERCOT
- Enforcement of audit recommendations for the Committee on Delivery of Government Efficiency.
NJ
Transcript Highlights:
- But other than that, no, your kids aren't performing. Poor Trenton.
- You're performing, poor Trenton.
- I went through their audits for the past several years.
- Where's the forensic audit? Where's the supporting schedules?
- Maybe what's in that audit report is real. Maybe what's in the audit is real.
AZ
Arizona 2026 Regular Session
02/24/2026 - House Democratic Caucus Calendar #7
Transcript Highlights:
- Madam Chair and members, House Concord Resolution, 2058, access comprehensive claim audits, subject to
- vote or approval, require the comprehensive audit of Arizona's Medicaid program administered by the
- I would like to say that it's, you know, they love to do audits on all of our agencies and our public
- Tom Horn has not complied with an audit of the ESA program that dates back prior to the Universal program
- Allows a pharmacist to independently order, perform, or interpret certain tests, outlined on point two
Summary:
The caucus reviewed a long list of bills and resolutions, with staff giving brief descriptions and members flagging which items were on consent, had unanimous committee votes, or should be pulled for further discussion. Topics included education, health care, public safety, labor, water, taxation, housing, and elections. Several measures were noted as party-line or mixed votes, while many others were reported as unanimous and placed on third-read or consent calendars.
Among the more discussed items were bills on school and labor policy, including a proposal to prohibit teacher strikes, a measure restricting school district bond actions, a bill requiring school safety protocols and assigning felony penalties for noncompliance, and a resolution limiting public money for labor organization activities. Members also raised concerns or requested further review on bills involving pharmacist testing authority, expired opioid antagonists, a county sheriff-related measure, a housing affordability district proposal, and a tobacco/vape regulation bill. Some measures were explicitly pulled from consent, including a Medicaid audit resolution, a budget-related pay-withholding resolution, and several education and public safety bills.
The caucus also heard multiple health and human services measures, such as genetic counselor licensing, nursing board and pharmacy board continuations, foster care rights, psychiatry access funding, and free school meals. In addition, there were water and energy bills on Colorado River management, groundwater, transmission-line review, and renewable energy valuation, plus election and campaign-related proposals. The meeting ended with announcements, including an upcoming Colorado River breakfast briefing and an internal award recognizing Representative Brian Garcia, followed by adjournment.
AR
Arkansas 2026 1st Special Session
ALC-EXECUTIVE SUBCOMMITTEE Mar 19th, 2026
ALC-EXECUTIVE SUBCOMMITTEE
Transcript Highlights:
- The district has also worked with United Turf and Track over the past two years to perform repairs and
- The district has also worked with United Turf and Track over the past two years to perform repairs and
- You were gracious enough to give us this consultant, Georgia Institute, to help us with our audit and
- the audit findings.
NH
New Hampshire 2025 Regular Session
House Education Policy and Administration (03/12/2025)
Transcript Highlights:
- now and not next year when that audit is complete.
- when um when that audit is next year when um when that audit is complete<01:16:32.239>
and <01 - <01:17:18.159>
is forward now versus when the audit is forward now versus when the audit is - <05:06:58.360>
and health has on academic performance and health has on academic performance - <06:05:24.760>
that's uh again go back to the audit that's uh again go back to the audit that's
Summary:
The committee first noted that House Bill 398, concerning Holocaust and genocide studies, and House Bill 131 had already been handled previously and were off the schedule. It then took up House Bill 740, which would require the Department of Education to maintain permanent records for closed charter schools. After brief discussion about overlap with another charter-school bill that already addressed closure and records, Representative Freeman moved to table the bill. The committee voted 16-0 to table/ITL the bill, and it was placed on the consent calendar.
The main discussion centered on House Bill 557, which would require additional information on school budget ballots, including average cost per pupil, enrollment history, and teacher-to-administrator ratios. Members raised concerns that the bill was duplicative of existing law, overly detailed, costly to towns, and potentially electioneering or cumbersome on ballots. Supporters argued it would improve transparency and help voters who do not attend deliberative sessions or use online resources. The committee did not vote on the bill during the discussion; instead, members moved into caucus and later indicated they would hold the bill until Monday for further review.
Later, the committee turned to House Bill 699 on special education definitions and considered Amendment 0606H. The sponsor explained the amendment was developed with the Department of Education after hearing testimony and was intended to align state definitions with federal law and incorporate recommendations from a prior audit, including changing “functionally blind pupils” to “students with visual impairments.” Some members supported the changes as responsive to the hearing and audit, while others objected that the amendment was still confusing, had not fully addressed stakeholder concerns, and should wait for a more comprehensive special education audit. The discussion also referenced House Bill 754 and another amendment, but the transcript ends before final action on HB 699 is shown.
WY
Transcript Highlights:
- The legislature has looked at this topic a couple times before, once in 2005 through the Management Audit
- <00:48:58.720>
evaluations, oversight, and performance evaluations, oversight, and performance - our audited financials submit our audited financials to<01:40:13.600>
a <01:40:13.920>third-party - Can they perform this function? It really is just a very quick call to Mr. Okconor.
- Can they perform this function? person? Can they perform this function?
HI
Hawaii 2026 Regular Session
WAM-GVO, WAM-WLA Informational Briefings 01-13-2026
Hawaii Senate Floor Meeting
Transcript Highlights:
- Representing our audit division, we have administrator Ron Shigaki.
- So it's the audited sell bonds.
- Our audit division being requested.
- Just program ID that the audit was in?
- <02:31:37.280>
them <02:31:37.600>on Do we need to audit them on Do we need to audit
MN
Minnesota 2025-2026 Regular Session
Committee on Health and Human Services - 03/05/25
Health and Human Services
Transcript Highlights:
- This bill does not address how the state would incorporate performance metrics to ensure high-quality
- performance metrics to ensure<00:18:52.919>
high <00:18:53.159>quality <00:18:53.559>- for financial accountability and audited for financial accountability and each<00:19:01.720>
MCO< - We need them to perform at a much higher level.
- We need them to perform at a much higher level.
- for financial accountability and audited for financial accountability and each<00:19:01.720>
NH
New Hampshire 2025 Regular Session
House Finance Division I (02/27/2025)
Transcript Highlights:
- well, not performing well?
- they're performing well not performing well<03:19:30.199>
yeah <03:19:30.399>that's well - , even before the audit report came out.
- even before the brought up in the audit even before the audit<04:38:11.240>
report <04:38:11.719 - <04:55:41.040>
the trauma experts in order to perform the trauma experts in order to perform
Summary:
The committee held a work session on the Department of Business and Economic Affairs’ budget, with testimony from division leadership on staffing, funding sources, and program changes. Early discussion focused on vacant positions in the agency, including a senior planner tied to FEMA requirements, a federally funded program assistant, a program specialist to be reclassified during a planning reorganization, and two Housing Champions positions that were authorized but not funded in the current biennium and are requested for 2026-27. The witnesses also explained that temporary welcome center positions are filled as funds allow, and that the agency’s requested general fund increase is driven largely by the Division of Travel and Tourism Development and its formula-based funding.
Members then reviewed rest areas, welcome centers, outdoor recreation, economic development, procurement, and workforce opportunity lines. The department said there are 12 rest areas, with 5.8 million foot counts in FY 24, and that welcome centers are generally open year-round, though Sutton is currently closed and staffing relies on a mix of full-time and temporary employees. The outdoor recreation position is federally funded through USDA and supports business outreach, trade shows, and industry promotion. In economic development, the agency said increased dues reflect participation in the Northern Borders Regional Commission, and that a marketing line item is intended to support recruitment and promotion of growth industries such as advanced manufacturing and life sciences. The Apex Accelerator Program was described as a state-federal partnership requiring a state match and providing government contracting assistance to businesses, while the Office of Workforce Opportunity was explained as a federally funded WIOA-related effort administered through multiple agencies and subrecipients.
A major point of discussion was the proposed reduction to the Small Business Development Center, which members said had generated significant public concern. The department described SBDC as a highly effective technical assistance program for new and small businesses, but said the cut was one of the few places it felt it had room to reduce funding. Members asked about federal support and matching requirements for various programs, and the department said less than half of its overall budget is generally funded by the state and that some programs require state match. The committee also discussed travel and tourism marketing and the Joint Promotional Program, with the department saying those funds support broader advertising campaigns and grants to chambers and trade associations for events such as Bike Week, Restaurant Week, and the Seafood Festival. No votes were taken during the work session.