Video & Transcript Research : 'audit process'

Page 58 of 500
MN
Transcript Highlights:
  • course of several years their audited course of several years their audited Financial<00:34:06.639
  • look at their 90s their audited look at their 90s their audited financials<00:35:25.920> their
  • <00:58:45.160> commission this I think with the audit commission this I think with the audit
  • They don't audit the nonprofit. They don't look at the 990, the audited financials, the salaries.
  • <01:17:47.360> for we did that performance audit for we did that performance audit for example
Keywords: 1183, house
Summary: The committee heard a presentation from State Auditor Judy Randall and Deputy Legislative Auditor Jody Mason Rodriguez on the Office of the Legislative Auditor’s 2023 report, “Oversight of State-Funded Grants to Nonprofit Organizations.” Randall explained that the report takes a broad look at how Minnesota manages grants, building on earlier work that helped lead to the Office of Grants Management (OGM) in 2007. She emphasized that the new recommendation-tracking booklet in members’ packets is meant to help the legislature see which audit recommendations have been implemented, partially implemented, or not implemented, and to support oversight rather than assign blame. Rodriguez summarized the report’s findings: Minnesota’s grants management policies contain many important practices, but they often lack enough detail for agencies to implement them consistently. The office found pervasive noncompliance in recent years and identified weak statutory enforcement as a major reason. She reviewed how grants flow from the legislature to agencies and then to nonprofit grantees and subgrantees, and noted that state agencies spent an average of about $514 million annually on nonprofit grants from fiscal years 2018 through 2022, awarding grants to about 2,400 nonprofits. The report found OGM policies partially reflected 17 of 24 recommended grant-management practices, but examples of missing detail included no required risk-based monitoring, no minimum standards for progress reports, telephone-only monitoring visits allowed, and no deadline for closeout reviews. The auditors said some recommendations have been acted on since the report, including 2023 statutory changes that led OGM to revise its pre-award financial review policy and set a timeline for closeout reviews, though other recommendations remain only partially implemented. They also discussed repeat compliance problems across agencies, including conflict-of-interest documentation, and said agencies are beginning to improve by automating checklists and disclosure processes. In response to member questions, the auditors said training is important and should likely be required for grants staff, though not necessarily with highly specific statutory language; they also said grant managers vary widely across agencies, making baseline training especially useful. No votes or formal committee actions were taken during the presentation, and the chair noted that OGM would be invited for a future presentation.
NH

New Hampshire 2026 Regular Session

House Education Policy and Administration (02/04/2026)

Education Policy and Administration

Transcript Highlights:
  • This bill would direct the department to develop an auditing process for teacher prep programs for literacy
  • Can you just tell me about the process for auditing?
  • Can you just tell me about the process for auditing?
  • Um, in order to begin an audit process, is this bill necessary, or would there be some other reason for
  • "In order to begin an audit process, is this bill necessary, or would there be some other reason for
Keywords: 1189, house, all
US
Transcript Highlights:
  • In the process to do that properly, fairly, with the right people.
  • Personally, yeah, nobody's ever your company's audited all the more.
  • We better fix it by that audit. Yeah And if not, what would you do?
  • Yeah, so our military doesn't have an audit.
  • You're in charge of this process. Yes, sir. I'd like to know the process you intend to follow.
Summary: The meeting primarily focused on the nomination of Steven Feinberg as Deputy Secretary of Defense. The committee emphasized the urgent need for strong leadership in response to a complex array of global threats posed by adversarial coalitions, including China, Russia, and Iran. The discussions highlighted concerns regarding budget cuts and personnel reductions within the Department of Defense, showcasing the challenges posed by the current economic context and the pressing need to maintain military readiness and capabilities. Various members expressed their apprehensions about how impending layoffs and budget reductions would impact the defense workforce and national security.
MN

Minnesota 2025-2026 Regular Session

Ways Committee Meeting - 2026-05-14

Ways and Means

Transcript Highlights:
  • Thank you for your cooperation and participation in the legislative process.
  • I know there are reports, but that's not the same as an audit.
  • I know there are reports some audits.
  • do, but that's not the same as an audit. do, but that's not the same as an audit.
  • be important to build in some audit be important to build in some audit features<00:18:10.160>
AL

Alabama 2026 Regular Session

Alabama Senate Mar 3rd, 2026

Alabama Senate Floor Meeting

Transcript Highlights:
  • have their audit, they put the audit have their audit, they put the audit online<01:39:45.760>
  • audit and put it online.
  • So if they've got an audit, an individual audit, for example, if they've got an outside audit, whoever
  • <02:03:06.800> audit<02:03:07.280> says >> But it's whatever the audit audit
  • And I think it would help with our audits. You know, we all want a good audit.
Keywords: 920, all
Summary: The Alabama Senate convened with prayer, the pledge, and roll call, establishing a quorum and adopting routine motions to excuse absent senators, dispense with the prior journal, and allow bills and committee reports to be received throughout the day. The chamber also welcomed several guests, including members of the Kappa Alpha Psi fraternity and other visitors in the gallery. The Senate received multiple House messages, referring several House bills on taxation, local legislation, and the entertainment industry to committee, and concurred in House amendments to Senate Bill 259 on counties and Senate Bill 228 on the Alabama Space Authority. Committee reports then advanced a number of bills, including favorable reports from Judiciary, County and Municipal Government, and Local Legislation committees, with several bills receiving substitutes or minor dissent. The Senate also re-referred Senate Bill 333 to Local Legislation, Mobile County, and Senate Bill 292 to County and Municipal Government. Members adopted several commemorative resolutions, including Senate Joint Resolutions honoring Lt. Col. Jonathan David Schultz, Honda’s 25 years of operation in Alabama, Mrs. Kelly Fischer as Alabama High School Principal of the Year, and Peggy Sers Benson on her retirement from the Alabama Board of Nursing. The Senate also adopted a Rules Committee report setting a special order calendar that included bills on ground ambulance services, counties and municipalities, solid waste collection fees, public schools, and public assistance. On the floor, the Senate passed local bills including Senate Bill 324 on Tallapoosa County, House Bill 485 on Clark County, House Bill 479 on Cusa County, House Bill 410 on Limestone County, and House Bill 412 on Limestone County. The chamber then took up Senate Bill 254 on parole, adopting an amendment offered at the request of district attorneys to clarify the Pardons and Paroles Board’s discretion, and passed the bill 26-2. The Senate also debated Senate Bill 269 on ground ambulance services, with the sponsor describing it as a pilot bill addressing reimbursement, surprise billing, reporting requirements, and “treat in place” options; Senator Stutts raised concerns that it would shift costs to a smaller group of payers and increase premiums, while the sponsor argued it could reduce unnecessary transports and save money. The transcript ends during that discussion, with no final vote on SB 269 shown.
NM

New Mexico 2025 Regular Session

IC - Legislative Finance Sep 25th, 2025

Transcript Highlights:
  • One area where I will point out is on the on-time letting process.
  • We recently did a road safety audit in that area.
  • We were able to do quite a bit with that road safety audit.
  • We're extracting the data that are reported in the local government's audits, in their annual audit reports
  • But all this information is directly from their audits.
NM

New Mexico 2025 Regular Session

IC - Legislative Finance May 14th, 2025

Transcript Highlights:
  • The process is a thorough vetting process.
  • , not only the planning process, but the readiness to proceed process.
  • So 2022 was really part of that process. 2023 was still, frankly, part of that process.
  • I know you're going to change your processes.
  • At that point, we had not completed our 2021 audit. We are now in the middle of our 2024 audit.
KY
Transcript Highlights:
  • As you all know, before being hired, a state audit was conducted in 2023.
  • We have cured all the observations in the state audit, and we're proud of that.
  • We also have multiple internal audits going on as well, and then our forensic audit, which you all helped
  • um before being hired uh a state audit um before being hired uh a state audit was<00:07:14.199><
  • the observations in the state audit the observations in the state audit we're<00:07:19.120> proud
Keywords: 958, all
Summary: The House Budget Review Subcommittee on Postsecondary Education met for its first meeting and heard an update from KCTCS President Dr. Ryan Corral. He opened with a brief report on flood impacts across the state, noting damage at Big Sandy and Hazard, support for displaced faculty and staff, emergency student aid, and the use of campuses as shelters and Red Cross sites. He then outlined KCTCS’s role as the state’s largest postsecondary system, serving about 107,000 students across 16 colleges and 70 campuses, with strong enrollment growth, major dual credit and GED operations, and a large workforce-training mission. Corral emphasized student support needs such as food, housing, and mental health services, and said KCTCS wants to expand work with incarcerated populations and recovery communities. Corral also described system changes focused on compliance, stability, leadership development, property disposal, and curriculum review. He said KCTCS has addressed prior audit findings, is conducting additional audits, has sold or is selling several buildings, and has removed 400 underutilized credentials to better align programs with employer needs. He highlighted transfer agreements with the University of Kentucky, University of Louisville, and Western Kentucky University, and said KCTCS is working to align training with employers and local governments. He also discussed the system’s response to House Bill 6 and the $90 million appropriated for an efficient operations and innovation plan, including three proposed capital projects: a Somerset Community College facility for diesel, automotive, welding, HVAC, CAD, and 3D printing; replacement of an outdated Louisville building; and a South Central/Glasgow allied health facility to expand nursing and related programs. In response to questions, Corral said the Blue Oval SK training building in Glendale is open and operational, though workforce demand there has been slower than initially expected, and that KCTCS is working with the company and state officials to cover operating costs. Members praised KCTCS’s workforce role and flexibility in meeting employer needs statewide. Representative Moll also commented on the system’s progress and importance to Kentucky’s workforce development. No votes were taken, and the meeting ended with adjournment.
TX
Transcript Highlights:
  • And regarding our audit, we kind of contract with audit firms.
  • Of course, they do have due process in that process.
  • Of course, they do have due process in that process.
  • Of course, they do have due process in that process.
  • It's documented in study and audit after audit.
Keywords: 1185, senate, all
KY
Transcript Highlights:
  • Um and in audit recovery funds.
  • We've had bombs laid in budget process We've had bombs laid in budget process that<01:04:58.559>
  • It is monitored and audited regularly.
  • is monitored and audited regularly. is monitored and audited regularly.
  • Um so we turned processing refunds.
Summary: The committee met on November 5, 2025, and first approved the minutes after a moment of silence for the UPS airport tragedy. The main presentation was from the Personnel Cabinet on the state health insurance plans and executive branch salary schedule adjustments. Officials said the health plan covers roughly 265,000 active members and up to about 300,000 across all benefit offerings, including school board employees, retirees, and other eligible groups. They described rising claims and expenditures, especially from high-cost claimants and pharmacy spending, and said recent premium and benefit changes were intended to balance costs while preserving recruitment and retention efforts. They also explained that employee premiums had not increased for several years, while employer contributions rose sharply in recent years, and projected a 10% employer increase and 3% employee increase going forward based on actuarial analysis. Committee members asked about deductibles, GLP-1 drug costs, claims validation, and the causes of cost growth; officials said the plan uses multiple payment-integrity vendors and that the increases reflect utilization, drug trends, and high-cost cases rather than a change in coverage. The committee also discussed executive branch salary schedule adjustments. Personnel and budget officials explained that when the legislature approves annual pay increases, the salary schedule is adjusted by the same percentage through executive order so the minimum and midpoint stay aligned with approved compensation levels. They said the 2025 adjustment was a 3% match effective September 16 and that the change was costless because salaries had already been increased. Members raised concerns about salary compression, noting that new hires can sometimes be paid near the level of long-serving employees. Officials said the adjustment helps prevent compression from worsening but does not solve it, and they acknowledged prior RFP efforts to address the issue were unsuccessful because no qualified bidder met the requirements. After the health plan and salary discussions, the committee began a presentation from the Cabinet for Health and Family Services on Kentucky’s senior meal program. Secretary Stack explained that the program is a federal-state-local partnership under the Older Americans Act, with area development districts helping deliver services. He outlined eligibility rules, noting that congregate meals at senior centers are available to people age 60 and older, with a spouse of any age allowed to join, and that home-delivered meals have additional homebound and assistance requirements. Members asked whether there was any means test for congregate meals, and the secretary said there is not; the only threshold is age for the center-based meals, while the home-delivered program has additional criteria.
AR

Arkansas 2026 1st Special Session

ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE Jun 17th, 2026

ALC-STATE INSURANCE PROGRAMS OVERSIGHT SUBCOMMITTEE

Transcript Highlights:
  • So how slow is it going to slow that process? Thank you. It should not slow the process down any.
  • There's an appeal process.
  • So how do you audit this?
  • legislative audit is auditing 100% of the claims that are running through on the pharmacy benefits side
  • So it is audited quite extensively. Okay. Thank you. All right.
Summary: The State Insurance Programs Oversight Subcommittee met on June 17 and reviewed a series of Employee Benefits Division and Office of Property Risk items. The committee approved formulary changes for March and April that favored lower-cost generics, removed some new-to-market drugs from coverage pending more evidence, and made maintenance changes to migraine and diabetes medications. Members also approved a cell and gene therapy policy that would route those therapies through prior authorization rather than automatic coverage; officials said the process should not delay urgent cases and that no current members would be affected. The committee then reviewed a UAMS pharmacy benefit consultant contract amendment, but after extended discussion about the written scope and dollar amounts, the motion was approved with the understanding that any use of optional services would return to the committee for further review. The committee also reviewed the U.S. Able Mutual/Blue Advantage third-party administration contract and the CompSack employee assistance program contract, which officials said would reduce per-member costs and add services. The subcommittee approved proposed 2027 rates for state employees and public employees, with a 9.8% increase for state employees and a 4.9% increase for public school employees. Officials also reported that the UnitedHealthcare rebid was in its final negotiation stage and would return in August, with medical and pharmacy coverage split as previously recommended. In response to questions, the director said the division was considering broader preventive-care offerings, including weight-loss drug coverage, but would proceed cautiously and with strong utilization controls and holistic support if such a program were adopted. On the property risk side, the committee reviewed permanent rules making prior temporary rules permanent, a contingency-fee subrogation contract, and renewals for claims management, actuarial services, and investment management. Members raised concerns about Sedgwick’s claim-adjustment timeliness and communication with school districts after severe weather events; officials said performance guarantees and communication expectations had been strengthened, but the renewal was kept at three years for continuity. Finally, the committee approved 2026-27 captive insurance program rates, which included no change to minimum deductibles, a 10% overall rate reduction, and bucketed rate changes by entity type. Officials said the captive program was working as intended, with improved actuarial support and claims experience, and the meeting adjourned after the approvals.
AR

Arkansas 2026 1st Special Session

LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jan 8th, 2026

LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Transcript Highlights:
  • Does your counsel understand where we're at in this process, that that's...
  • And if they've repaid some of that, those receipts were not provided to audit.
  • And the audit, of course, I'm sure y'all have seen, has said that that would not be...
  • You need to make sure you document that in very detail for audit purposes. Okay.
  • I know enough to get through the audit meetings, and that's about it.
Summary: The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection. The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed. The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.
HI

Hawaii 2025 Regular Session

EDU-PSM, EDU-HHS, EDU Public Hearings 02-07-2025

Education

Transcript Highlights:
  • <00:39:13.400> so would go through a referral process so would go through a referral process
  • They use auditing government auditing standards and generally accepted accounting principles, and so
  • <01:06:55.720> government<01:06:56.039> auditing um uh auditing government auditing
  • um uh auditing government auditing standards<01:06:56.880> and<01:06:57.079> generally
  • How did these audits not catch that?
Keywords: 912, senate, all
Summary: The joint Committee on Education and Committee on Public Safety and Military Affairs heard Senate Bill 422, which would authorize the Department of Education to award a high school diploma to qualified people whose schooling was interrupted by military service or wartime practices during World War II, the Korean War, or the Vietnam War. The Department of Education testified in support, noting a prior law that created the Kono diploma program before it sunset in 2020. Several members of the public also testified in support. Both committees later recommended passage of SB 422 without amendments, and the recommendation was adopted by voice votes. The committees then heard Senate Bill 530 on Braille literacy. The bill would establish Braille literacy as state policy, require Braille-related literacy assessments for eligible blind and low-vision students, authorize DOE rulemaking, create a Braille Literacy Resource Center, and appropriate funds. DOE and the Department of Human Services supported the measure, as did the National Federation of the Blind, Hawaii Disability Rights Center, and a blind testifier who described the importance of early Braille instruction. The Attorney General’s office raised concerns about statutory language requiring yearly assessments and suggested revisions so annual decisions remain with IEP teams. The committees voted to pass SB 530 with amendments, including the Attorney General’s suggested changes, and adopted the recommendation. The next measure was Senate Bill 532, which would allow school staff and agents trained by a licensed clinician to volunteer to administer medication to students in public schools under certain conditions and clarify who may prescribe such medication. DOE and Department of Health testimony supported the bill. The Attorney General recommended replacing the term “licensed clinician” with the defined term “health care professional.” The Hawaii Academy of Physician Assistants supported the bill but asked that physician assistants be included among providers who may prescribe medications for school administration. After questions about current school health aide duties and field-trip medication procedures, the committees voted to pass SB 532 with amendments, including the Attorney General’s terminology change, and adopted the recommendation.
MA

Massachusetts 2025-2026 Regular Session

Joint Committee on Financial Services Jun 21st, 2026 at 10:30 am

Joint Committee on Financial Services

Transcript Highlights:
  • audit rights based on however the contract is laid out.
  • the contract as far as auditing goes.
  • recoup from community pharmacies for these audits.
  • Currently, PBMs have unfair rules in these audits. pharmacies.
  • recoup from community pharmacies for these audits.
Keywords: 995, all
Summary: The committee held a lengthy hearing on a large docket of pharmacy and drug-pricing bills, with most testimony focused on PBM reform, 340B drug discount program protections, specialty medication access, and medication adherence. Chair James Murphy and Senator Paul Feeney opened the hearing and took testimony from legislators, patient advocates, pharmacists, health center leaders, industry representatives, and policy groups. Several speakers described delays, denials, high out-of-pocket costs, and pharmacy closures tied to PBM practices, while others emphasized the importance of community health centers and independent pharmacies in serving patients. On the 340B program, supporters including Senator Eldridge, Senator Payano, Community Care Cooperative, Fenway Health, the Massachusetts League of Community Health Centers, and several community health center leaders argued that bills such as H. 1107 and S. 819 would stop discriminatory PBM and manufacturer practices, preserve contract pharmacy access, and protect safety-net providers that say they reinvest savings into care, pharmacy expansion, interpreter services, behavioral health, and other services. Opponents including PhRMA, the Community Liver Alliance, and a public policy analyst argued the program lacks transparency and accountability, has grown beyond its original purpose, and may benefit large hospitals and for-profit entities more than low-income patients. They urged more reporting and oversight rather than expanding protections. On PBM reform, testimony supported bills including H. 1157, H. 1234, S. 724, S. 831, and related measures that would require rebate pass-through, ban spread pricing, limit steering to PBM-owned pharmacies, and improve reimbursement for community pharmacies. Independent pharmacists and patients said current PBM practices raise costs, create administrative burdens, and threaten access to local pharmacies. PCMA, representing PBMs, opposed the reforms, arguing PBMs lower costs, that plan sponsors choose to contract with them, and that the Health Policy Commission and CHIA should complete their ongoing study before new mandates are adopted. The committee also heard support for H. 1322 and S. 734 on specialty medications, and for H. 781 and H. 1305 on medication synchronization to improve adherence. No votes or formal actions were taken during the hearing.
AR

Arkansas 2026 1st Special Session

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE Jun 18th, 2026

ALC-HOSPITAL, MEDICAID, & DEVELOPMENTAL DISABILITIES STUDY SUBCOMMITTEE

Transcript Highlights:
  • And so the legislature does an audit, Governor Leavitt reacts to that audit and says, I want to reform
  • So the legislature does an audit, Governor Leavitt reacts to that audit and says, I want to reform these
  • us about the follow-up audit that was done after the 1992?
  • Three years later, in 2000, the legislature did another audit and found significant—just within three
  • And there's quite a few data points that we could provide to you, or that we did provide in the audit
Keywords: 1204, all
Summary: The meeting focused on the state’s “one door/no wrong door” workforce and social services modernization effort, with consultants Mason Bishop and Cameron Christie presenting recommendations. They argued that Arkansas should shift from fragmented programs and multiple access points to a more integrated system that promotes upward mobility, longer labor force attachment, better employer access to talent, greater efficiency, and faster adaptation to changes such as AI and economic shocks. They described the current system as overly siloed, with separate offices, portals, and funding streams that force job seekers and employers to navigate multiple doors and bureaucratic handoffs. The consultants emphasized that Arkansas should treat workforce and safety-net programs more like a coordinated franchise model, with a single point of access, one team, and integrated governance, service delivery, and financial administration. They discussed federal workforce waivers already submitted, a possible cost-allocation plan with the federal Office of Management and Budget, and a potential benefits-cliff pilot. They also said Arkansas Launch is a useful tool but not a full service-delivery system. Members asked how the proposal would affect DHS offices, local workforce boards, TANF, and disability-related services, and the consultants said TANF should be viewed as a workforce program and that Arkansas could consider co-locating or integrating staff, or even merging agencies as Utah did. Committee members repeatedly cited Utah as a model, noting its high workforce participation and lower reliance on Medicaid and SNAP, and asked whether Arkansas could use TANF and other programs to cross-train DHS workers and make county offices more work-focused. The consultants explained Utah’s 1990s reforms, later audits showing improved customer service, and the role of cost allocation in blending funds behind the scenes. They also addressed federal flexibility and said current waiver efforts are a fallback after a broader federal pilot proposal did not advance. The meeting ended with a request to continue examining case management, specifically whether Arkansas should case-manage people rather than programs, and the chair adjourned the meeting.
MN

Minnesota 2025-2026 Regular Session

House Floor Session Mar 10th, 2025

Minnesota House Floor Meeting

Transcript Highlights:
  • Over 14 years, I've been on the Legislative Audit Commission, and there's been a lot of great work.
  • Legislative process, prepared a budget and legislative proposals. We did not do that this year.
  • And we have a process, a process that Representative Quam and Representative Jacob are part of, where
  • I understand the difficulty with getting the CPAs and the audits done.
  • Amount of money that can be reviewed, but not audited, by an auditor.
MN

Minnesota 2025-2026 Regular Session

Committee on Jobs and Economic Development - 03/04/26

Jobs and Economic Development

Transcript Highlights:
  • This is just some notes on the audit.
  • Uh we also get audited insurance.
  • <00:30:40.480> uh OSA and then also USD all audits uh OSA and then also USD all audits uh
  • through the OIG audits us periodically. through the OIG audits us periodically.
  • c><00:42:11.119> detecting<00:42:11.520> and processes we use for detecting and processes
Keywords: 1187, senate, all