Video & Transcript Research : 'performance audit'

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TX

Texas 89th Regular

Intergovernmental Affairs Apr 8th, 2025

Intergovernmental Affairs

Transcript Highlights:
  • But that's how I read the bill to be expected to perform. I didn't read it all the way through.
  • The mayor informed us that his city had not had an independent audit in several years.
  • an audit.
  • Audits. This was a big issue in Austin for a while. They don't audit. What am I missing?
  • Did you say there's a requirement to audit but they're not auditing?
TX

Texas 89th 2nd C.S.

Local Government (Part II) Mar 24th, 2025

Local Government

Transcript Highlights:
  • In the audit, Mr. Chairman.
  • In terms of the audit that is in other states, that audit goes to the city, or whose audit?
  • So they conducted the audits.
  • In the audit, Mr. Chairman.
  • That audit goes to the city, or who's audit?
Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.
TX

Texas 89th Regular

Local Government (Part I) Mar 24th, 2025

Local Government

Transcript Highlights:
  • Senate Bill 2016 requires that the state audit conduct a one-time audit of each county in the state with
  • Lastly, Senate Bill 2016 also expands the number of elected officials on the legislative audit Committee
  • I don't believe that they have a, uh, in total encapsulating audit of all federal monies that have gone
AL

Alabama 2026 1st Special Session

Alabama Senate Finance and Taxation Education Committee Mar 11th, 2026

Finance and Taxation Education

Transcript Highlights:
  • <00:45:20.560> So,<00:45:20.800> it<00:45:21.040> goes re review and performance
  • So, it goes re review and performance.
  • Who is—what university has got 100 million, uh, publicly available audited financial statements from
  • 54:03.200> uh<00:54:03.599> publicly<00:54:04.079> available<00:54:04.559> audited
  • million uh publicly available audited million uh publicly available audited financial<00:54:05.599
Bills: SB344, SB344
HI

Hawaii 2026 Regular Session

EIG Public Hearing 02-05-2026

Energy and Intergovernmental Affairs

Bills: SB2671, SB2902
Summary: The Senate Committee on Energy and Intergovernmental Affairs heard two measures. SB 2671, relating to essential permitting positions, drew no oral testimony beyond written comments from the Department of the Attorney General and the Office of Planning. The chair said the bill was intended to make government more efficient and reduce red tape in the permitting process. SB 2902, relating to renewable energy, received testimony from the Division of Consumer Advocacy, the Climate Change Mitigation and Adaptation Commission, the Public Utilities Commission, Kauai Island Cooperative, Bright Saver, and 350 Hawaii. Supporters described the bill as a way to expand access to plug-in or balcony solar, lower electricity bills, improve resilience, and broaden access for renters and apartment residents. Several testifiers urged amendments to avoid limiting the measure to condominiums, to remove condominium board approval language, and to eliminate utility or PUC registration requirements. The PUC said registration could help with safety, linemen protection, and circuit hosting-capacity concerns, and noted that improper installation or oversizing could create problems. After a brief recess, the committee voted to recommend both bills for passage with amendments and deferred each to April 19, 2042. The recommendations were adopted without objection.