Transcript Highlights:

• Senate Bill 1851 by Nichols relating to the penalty for noncompliance with certain audit requirements
• Senate Bill 1863 by Hughes relating to the conduct of randomized county election audits to State Affairs
• Senate Bill 1943 by Parker relating to the review and audit of certain state agency operations to Business

Transcript Highlights:

• So in some uh schools financial audit.
• <00:29:26.320> So through the single audit process. So through the single audit process.
• And that's why I've been going back to your audit division doing more, not just financial audits, but
• performance and management audits.
• It should be like an audit to figure out: Is it the right staffing?

Keywords: 912, senate, all

Transcript Highlights:

• I went through their audits for the past several years.
• Where's the forensic audit? Where's the supporting schedules?
• So, as Assemblywoman Flynn said, maybe what's in that audit report is real...
• Maybe what's in that audit report is real. Maybe what's in the audit is real.
• I think we need to incorporate quarterly audits into that as well, for sure.

Keywords: 1146, all

Transcript Highlights:

• And in talking with the agency, I understand that they do have audits.
• I'm not sure if it's of the nature that some folks are thinking, but they have audits that have been
• is should we do a forensic fiscal audit? is should we do a forensic fiscal audit?
• I'm not sure if it's of the audits.
• <00:02:32.400> that thinking, but uh they have audits that thinking, but uh they have audits

Bills: HB0150

Keywords: Wyoming business council, economic development, task force, evaluation, policy reform, 916, all

Transcript Highlights:

• 19th, uh, it probably that will be the only thing on the agenda: the budget assistant performance audit
• We'll probably start at 10:00, and you will each get a copy of the audit and make sure you have a glass
• Chair, I believe you mentioned there were two performance audits, and I thought you had said that, and
• No, it's just they're performance audits all the time, and they're excellent.
• But as to the performance audits that were adjourned, I would say to you I hope that reading this, you

Keywords: 928, house, all

Summary: The committee first took up House Bill 313, and Representative Perez moved to retain the bill, saying it needed work and was not ready as written. Representative Smith supported that approach, and the motion to retain passed 18-0. The committee then considered House Bill 391, an anti-SLAPP measure. Representative Smith and others argued the bill was too broad, could create litigation and discovery disputes, and might even be read to affect criminal cases. The committee voted 18-0 to retain HB 391 as well, and the chair agreed to place it on consent with a report to be prepared. The committee next heard House Bill 462, establishing a cause of action for unwarranted video imaging of residential properties. Representative McFarland moved to retain, saying the bill raised First Amendment and property-rights concerns. The motion passed 18-0. The committee then took up House Bill 509, a fiscal note bill requiring reporting related to forfeitures. Members on both sides discussed the bill’s cost, the burden of collecting and collating the data, possible duplication across fiscal years, and whether the information was already being collected. The OTP motion passed 11-7, and Chairman Lynn asked Representative McFarland to prepare the report; a minority report was anticipated. Finally, the committee considered House Bill 520, which would authorize Department of Education hearing officers to issue subpoenas. Representative Kuttab supported the bill, saying similar authority exists in other agencies and states. Opponents argued the DOE already can obtain information through the attorney general, that the bill would create an unbalanced internal enforcement process, and that the subpoena authority was not tied to the curriculum-related concerns raised in testimony. Representative Ter offered Amendment 0842H to shift subpoena authority from DOE hearing officers to the attorney general; the amendment failed 7-11. The committee then voted on the bill as amended, and the OTP motion passed 10-8, with a minority report also requested.

Transcript Highlights:

• We conduct file audits on 10% of closed loans for program compliance, review all closed loan files for
• We conduct file audits on 10% of closed loans for program compliance, review all closed loan files for
• on<00:08:51.200> 10%<00:08:51.839> of<00:08:52.040> closed conduct file audits
• on 10% of closed conduct file audits on 10% of closed loans<00:08:52.800> for<00:08:53.080>
• files to maintain the professional audit files to maintain the professional credentials<00:33:18.039

Keywords: 1187, senate, all

Transcript Highlights:

• board or agency has failed to remedy the same significant finding of examiners of public accounts and audits
• finding of examiners of public<00:22:22.960> accounts<00:22:24.000> and<00:22:24.159> audits
• <00:22:24.640> prepared<00:22:25.200> for public accounts and audits prepared for public
• accounts and audits prepared for the<00:22:25.600> sunset<00:22:26.159> committee.

Keywords: 1136, house, all

Transcript Highlights:

• If you have one that has been audited and they're not able to complete the project because of an audit
• If you have one that has been audited and they're not able to complete the project because of an audit

Summary: The committee considered several appropriation and transfer requests, beginning with a $273,000 temporary appropriation for the Department of Labor and Licensing to cover administrative costs for its enterprise licensing platform, funded by license and application fees. It then reviewed two large Infrastructure Investment and Jobs Act requests: $280 million for the Department of Transportation for the final quarter of the fiscal year, and $195 million for the State Broadband Office to support the Arkansas BEAD broadband grant program, including an extra help position and grants to internet service providers. The broadband item drew extensive questions about awardees, contract amendments, accountability, build-out timelines, backup plans if providers default, the definition of broadband serviceable locations, and the cost per location. The State Broadband Director said no providers had requested amendments, the program would use milestone-based disbursements and a four-year build-out period, and the first tranche would serve 51,566 homes and businesses with $126.1 million in grants. Both Section B and Section C items were approved. In Section D, the committee approved a $458,000 transfer within the Department of Correction from the female work release program to the Tucker Unit water treatment plant, a $25 million transfer within the Department of Education to cover declining enrollment, teacher incentive, school recognition, and Easter Seals funding, and a $229,000 transfer for the Department of Shared Administrative Services to support two project management office positions. The education transfer prompted questions about how declining enrollment funding is calculated, how many districts receive it, and how long districts can continue to receive it; agency staff said 152 districts were on the preliminary list and the formula is based on the prior two-year average ADM compared with the previous year. The committee also gave favorable advice on a proposed $4.7 million loan for the Office of State Technology to implement ServiceNow and related IT modernization tools; agency officials said the loan would be repaid through cost recovery rates over five years and would replace an existing loan that is ending, with expected savings from consolidating applications but no precise savings estimate yet. The committee then reviewed cash fund and federal grant requests, including $200,000 for wage and hour claimant payments, $15 million for unclaimed property claims, $8,000 for a heritage program grant, and $1.1 million for a College and Career Coaches grant to expand services in rural districts. It also reviewed pay plan and budget manual items without objection. The most extensive report discussion focused on the Medicaid trust fund, where DHS and DFA officials said the balance has been declining and that the state may need to add capital back into the fund. Senators and representatives asked about the current balance, the projected year-end level, the role of the $100 million set-aside, the impact of outstanding Medicaid rules from the prior session, and whether future federal funding could help reduce long-term Medicaid costs. Officials said they are still working through more than 10 outstanding rules with CMS and do not yet have a final price tag for those changes. The meeting ended after the reports were reviewed and the committee adjourned.

Transcript Highlights:

• The districts also and charters also have an opportunity to do self-audits on years that they're not
• The districts also and charters also have an opportunity to do self-audits on years that they're not
• The districts and charters also have an opportunity to do self-audits on years that they're not being
• And these self-audits allow them to identify some of their areas of need and then request support.

Keywords: 996, all

Transcript Highlights:

• entity that has a grant with us has a contract with deliverables, including reporting deliverables and audit
• rigorous contract requirements around this, and they will also have rigorous reporting requirements and audit
• I look at the legislation, it talks about the grant award shall be reconciled by the authority to audited
• So I do hope that there will be an audited process and that in the contract, as a part of the grant,

Transcript Highlights:

• Um, there is an audit trail that is going to be able to be attached to that signature.
• The audit trail that's going to is true.
• However, then there was push back during the audit from the FBI. >> Correct. >> Thank you.
• Um during our audit with records unit.
• the audit from the FBI. the audit from the FBI. >> Correct. >> Correct.

Keywords: 1189, house, all

Transcript Highlights:

• I want to go get my copy of the audit, okay, and so I mean...
• And based on the audit report and the history of it, it's just the opposite.
• , 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
• So again, I want to go back to the backlog that was referenced in the audit report.

Keywords: 928, house, all

Summary: The committee held a work session on the Department of Business and Economic Affairs budget, with testimony from Chase Hegman and Kathy Frederickson. Early discussion focused on staffing and vacancies, including a senior planner position tied to FEMA requirements, a program assistant funded by federal ORID dollars, a program specialist being considered for reclassification, two Housing Champions positions to be funded in the next biennium, and temporary welcome center positions. Members also reviewed the commissioner’s office, indirect cost recoveries tied to federal program administration, and the structure and staffing of rest areas and welcome centers, including the Turnpike-funded locations and seasonal staffing patterns. Members then moved through economic development and federal grant-related accounts. Hegman explained that a large share of the agency’s funding is federal, with some programs requiring state match, including the Apex Accelerator, which supports government contracting assistance for businesses. He described Apex as a small team that helps businesses with DOD and other contracting opportunities through webinars, matchmaking, and one-on-one support. The Office of Workforce Opportunity was described as largely federally funded through Commerce-related workforce programs and subrecipients, with some general fund support for agency-wide needs. The Northern Borders Regional Commission dues and capacity grant were also discussed, with officials explaining the state’s required contribution and the federal funds used to administer the program. A major point of discussion was the proposed reduction to the Small Business Development Center, which officials said provides one-on-one technical assistance to new and small businesses and has a strong return on investment. Members questioned the cut, the federal funding sources, and whether there was a waiting list for services; officials said they would provide more detail on matching requirements and funding. The committee also reviewed travel and tourism accounts, including the joint promotional grant program and tourism advertising funds, both of which are proposed to increase. Officials said the tourism marketing formula is based on a percentage of meals and rooms tax revenue and argued that the spending generates significant visitor spending and tax revenue, citing an outside ROI study and examples of advertising in test markets. No votes were taken during the work session.

Transcript Highlights:

• My opposition to this bill is simply that there is a current audit underway by the LBA.
• It is my understanding that this is a thorough and robust, so it is a large audit.
• It is my understanding that this is a thorough and robust, so it is a large audit.
• So it is a large audit and and robust.
• audit. Thank you. Thank you. audit. Thank you. Thank you.

Keywords: 1191, senate, all

Transcript Highlights:

• Because now you're doing audits, you know, as they come about.
• But when you're starting to collect sales tax on... ...audits, you know, as they come about.
• The only way to verify that would be an actual audit of the dealer.

Summary: The committee met to approve special expenses and then considered two interim study proposals. ISP 2025-069, by Representative Perry and presented by Representative Eaton, would move vehicle sales tax collection from the current registration-based process to the point of sale. Members asked about the current 60-day registration period, the fiscal and administrative impact on DFA, the burden on dealerships, verification and audit issues, and whether the change could affect tax collection or vehicle pricing. DFA said it was neutral on the proposal, noted programming and process changes would be needed, and said the total tax collected would not change, though timing would. The committee approved the ISP and sent it on for research. The committee then took up ISP 2025-071, based on House Bill 1636 from the 2025 session, which would phase out the state soda excise tax over five years if Medicaid trust fund revenue triggers are met. Representative Ray said the bill was intended to continue discussion after the underlying bill failed on the House floor. Members asked about the tax’s annual revenue, its dedication to the Medicaid Trust Fund, and whether the revenue would be replaced. Ray estimated the tax brings in roughly $40 million to $50 million annually and said the proposal did not replace that revenue. DFA was asked to explain how withdrawals from the trust fund are authorized and whether the legislature has oversight, and said it would provide that information later. The committee then adopted the interim study proposal.

Transcript Highlights:

• Because now you're doing audits, you know, as they come about.
• But when you're starting to collect sales tax on... ...audits, you know, as they come about.
• The only way to verify that would be an actual audit of the dealer.

Keywords: 1204, all

Summary: The committee first approved special expenses incurred by the committee, then took up interim study proposals. The first, ISP 2025-069 by Representative Perry, would move collection of sales tax on motor vehicles from the current registration-based process to the point of sale at dealerships. Representative Eaton presented the proposal, and members questioned DFA about fiscal impact, dealer implementation costs, verification and audit issues, and whether the change would shift burdens to dealers or consumers. DFA said the overall tax amount would not change, but system programming and timing changes would be needed, and dealers would likely face process changes and possibly added costs. Despite concerns from some members and references to opposition from auto dealers, the committee voted to send the proposal to research and passed the ISP. The committee then considered ISP 2025-071, based on House Bill 1636 from the 2025 session, which would phase out Arkansas’s soda excise tax over five years if revenue triggers in the Medicaid Trust Fund were met. Representative Ray explained that the bill had passed committee but failed on the House floor in the prior session, and members discussed the tax’s annual revenue, its dedication to the Medicaid Trust Fund, and whether the proposal would replace lost revenue. Questions were also raised about who controls distributions from the trust fund and whether the legislature has oversight. DFA said it would follow up with DHS on the mechanics and provide additional information. The committee then voted to adopt the interim study proposal, and the meeting adjourned.

Transcript Highlights:

• Because now you're doing audits, you know, as they come about.
• The only way to verify that would be an actual audit of the dealer.
• The only way to verify that would be an actual audit of the dealer.

Summary: The committee first approved special expenses incurred by the committee, then took up interim study proposals. ISP 2025-069, sponsored by Representative Perry and presented by Representative Eaton, would move collection of sales tax on motor vehicles from the current post-purchase registration process to the point of sale at dealerships. Committee members and DFA discussed the current 60-day registration/tax payment window, possible fiscal and programming impacts on DFA, the added administrative burden on dealers, verification and audit issues, and concerns about whether the change would improve or complicate tax collection. After questions, the committee voted to send the proposal to research/interim study. The committee then considered ISP 2025-071, from Representative Ray, based on House Bill 1636, which would phase out the state excise tax on soda over five years if revenue triggers were met. Representative Ray explained the tax revenue supports the Medicaid trust fund and said the proposal was intended to continue discussion after the bill failed on the House floor in the regular session. Members asked about the annual revenue generated, the trust fund’s other revenue sources, and whether the revenue would be replaced. DFA was asked to provide additional information on how withdrawals from the Medicaid trust fund are authorized and whether the legislature has oversight. The committee then approved the proposal for interim study and adjourned.

Transcript Highlights:

• So, along the lines of the prior representative talking about the audit and about us being behind, I
• think the 2024 audit did understand has been prepared and submitted to the auditor but has not been released
• Falla, yes, of 2025, so that is, and so the 2025 audit, do you all have a Timeline on that.

Keywords: 914, all

Transcript Highlights:

• , but arguably it's... you know, it... ...but arguably it's, you know, it might be considered an auditing
• plenty of information that they can go back and read your reports and, and if, you know, from an auditing
• ... ...that they can go back and read your reports, and if, you know, from an auditing perspective, if

Keywords: 908, all

Summary: The committee resumed discussion of a campaign finance reporting bill and related amendments, focusing on whether the new reporting system should require beginning and ending fund balances for candidate committees and other entities. Representative Koppelman said he supported the modernization and software improvements, such as auto-populating donor information and aggregating contributions, but opposed making running balances mandatory because he viewed them as unnecessary for reporting and potentially burdensome. He also raised questions about language on contributions and expenditures, including whether certain uses of property or deposits were being classified correctly. Secretary of State Mike Lau responded that the questioned language on pages 5 and 6 was existing law, but said the beginning and ending fund balance on page 13 was important to the new system because it would allow amended reports to populate correctly across years. He said removing that requirement would effectively create two separate systems, and that the vendor could implement changes only if required by law. Members discussed whether the balance information could be hidden from the public, whether a zero-start approach would work, and whether an opt-in checkbox could avoid requiring all filers to use the same format. The committee did not take a final vote. Instead, the chair said the bill would go back to the subcommittee, with Representative Steiner and the Secretary of State’s office to continue working on the issue, and Representative Koppelman included in further discussions. The chair indicated the group would meet again later in the week to try to move the bill forward.

Transcript Highlights:

• I work with school finance, agency finance, human resources, agency services, internal audit advisory
• Our internal audit and advisory services division.
• and audit and advisory services<00:44:44.400> division.
• ,<00:45:11.680> continuous support, internal audits, continuous support, internal audits,
• Audit is listed nine times. OIG in some capacity or some form of an employee is listed twice.

Keywords: 1183, house

Summary: The Education Finance Committee met on March 3, 2026, approved the minutes from February 26, and then held a lengthy informational hearing on the Minnesota Department of Education’s funding and internal allocation of resources. House fiscal staff walked members through several spreadsheets showing federal, non-general fund, and general fund administrative spending, noting the data was filtered from SWIFT and was not exact. The chair said the discussion was intended to help members understand how MDE is funded and how those funds are used internally, in advance of later budget decisions and a separate upcoming hearing on the Perpich Center. Commissioner Willie Jett opened by describing MDE’s mission, statewide reach, and FY 2026 budget of about $14.1 billion, most of which flows directly to districts and charter schools for instruction, special education, transportation, nutrition, and operations. He emphasized transparency, accountability, and the department’s role in implementing laws, distributing aid, and supporting schools and students across urban, suburban, and rural communities. He also noted the department serves more than 873,000 pre-K through 12 students in 2,264 schools. Deputy Commissioner Maren Holden outlined the Office of American Indian Education, the Office of General Counsel, and the Office of Inspector General, highlighting support for American Indian students, legal and rulemaking work, special education dispute resolution, fraud prevention, and student maltreatment investigations. Assistant Commissioner Dr. McCari Traum described the Office of Equity and Engagement, including equity and inclusion training, safe and supportive schools work, public engagement, family outreach, and fraud-prevention coordination. Assistant Commissioner Darren Cordy reviewed nutrition programs, special education services, and the charter center, including free school meals, commodity food distribution, IDEA compliance, and charter school support. Assistant Commissioner Bobby Bernham then described the Office of Teaching and Learning, including early education, academic standards, instruction and assessment, state library services, expanded learning, and literacy work. He highlighted early childhood alignment efforts, standards development across core subjects, professional learning, and library grants. No votes were taken beyond approval of the prior minutes, and the meeting remained informational, with members expected to ask questions after the presentations.

Transcript Highlights:

• Obviously, it's not exactly a performance audit.
• It's certainly not a financial audit, but it's a how are you doing this and is it working?
• Obviously, it's not exactly a her audit.
• Obviously, it's not exactly a performance<01:06:37.039> audit.
• It's certainly not a performance audit.

Keywords: Appropriations - Room 216, 13 January, 2026; 1:45 PM, 925, all

Summary: The subcommittee heard first from the Office of State Public Defender, which said its core budget request was essentially level funding, with attorney and investigator pay raises already included because of the DA pay raise linkage. The main discussion focused on two initiatives: a rural public defense pilot in four counties and a Hinds County/Jackson public defense expansion. The pilot, funded last year with capital expense money, has formed a nonprofit, hired a director and staff, opened an office in Kosciusko, and began taking cases on October 1; most of its 44 cases involved day-one jail visits. The office said the project is intended to improve early representation, reduce jail time, and generate data, while not displacing local public defenders. For Hinds County, the office said new data show about 31% of cases originate from state-agency arrests, and it is seeking roughly $525,000 more to fully fund positions, bringing the total request to about $952,972 for five lawyers, an investigator, a legal secretary, and office expenses. Senators asked about funding sources and workload standards; the office said the pilot request had been submitted as general funds rather than capital expense, and that it is using weighted workload measures rather than strict national caseload standards. The committee then heard from the Attorney General’s office, represented by Deputy Attorney General Doug Miracle, who presented the FY 2027 budget request. The office requested $45.48 million total, including $35.31 million in general funds, which is a reduction from the prior year’s appropriation, but also requested a $1.58 million increase in salary funding. Miracle said the office is losing attorneys to other state agencies and district attorney offices because of salary caps and pay disparities, noting the Attorney General’s statutory salary cap of $150,000 and that more than 18 attorneys left last year. He said HB 1509 created higher pay levels for district attorneys and assistant district attorneys, making retention harder for the Attorney General’s office, and asked for either the salary increase or authority to move funds between budget lines. Miracle also highlighted the office’s work on child welfare and human trafficking, noting that federal HHS officials were visiting Jackson to discuss foster children and that the office administers the state’s human trafficking and commercial sexual exploitation fund. He said the office is working to reduce time children spend in state custody and support services for trafficking victims and foster youth. The committee discussed statewide youth court reform as well, with Miracle explaining that the office supports expert recommendations and a plan that could create 25 youth court positions in 20 chancery districts at an estimated $10 million, based on DHS and AOC data and a model using state-employed and contract lawyers. No votes were taken during the excerpted meeting.