Transcript Highlights:

• On page 13, then, is the new corporate franchise tax division pass-through audit.
• Our businesses perform both taxable and non-taxable services, and we use detachable equipment.
• <01:11:37.920> both services our businesses we perform both services our businesses we perform
• so simply this have a sales tax audit so simply this Clarity<01:15:25.880> is<01:15:26.000>
• It also means someone who performed employment duties in more than one state during the calendar year

Keywords: 1187, senate, all

Summary: The committee met to hear a presentation from the Commissioner of Revenue on Governor Walz and Lieutenant Governor Flanagan’s tax proposal, with members told no public testimony would be taken because bill language was not yet available. The commissioner said the proposal would lower the statewide sales tax rate by 0.75 percentage points while expanding sales tax to selected professional services such as legal, brokerage, banking, and accounting, with several carve-outs. He emphasized that the plan would not add business-to-business sales taxes, arguing that taxing business inputs leads to tax pyramiding and higher hidden consumer costs. The commissioner said the rate cut would be the first sales tax rate cut in state history and estimated it at about $95 million annually, while the service expansions would raise about $203 million to $205 million annually, for a net increase of roughly $110 million per year. He said the proposal is part of the governor’s broader budget, which he described as addressing long-term structural deficits and funding other priorities such as an R&D credit, an expanded sustainable aviation fuel credit, fraud prevention, and service-member retention bonuses. He also said the carve-outs and exemptions would be reflected in the revenue estimate. Members questioned whether the proposal was truly a tax cut or instead a tax increase, and several asked for a revenue-neutral rate if all or more services were taxed. One member raised concerns about how pro bono legal work with a fee would be treated, and another asked about possible streamlining issues and whether fees are treated as taxes in statute. The commissioner said a fee would be taxable depending on the arrangement and that the department would review the language carefully once drafted. He also said the department would provide more detailed estimates later, including what the rate would be if the tax were made revenue neutral. No votes or formal actions were taken.

Transcript Highlights:

• <00:19:31.799> you'll and then your Revenue performance you'll and then your Revenue performance
• <00:36:45.200> of you'll see um historic performance of you'll see um historic performance
• performing performing um<01:10:16.159> you<01:10:16.320> know<01:10:16.560> fiscal<
• <01:21:09.280> with investigations and leave auditing with investigations and leave auditing
• we have the meals and room tax performing well, you know, when one doesn't, you know, is not performing

Keywords: 928, house, all

Summary: The committee meeting began with an overview from the Legislative Budget Assistant Office on how Ways and Means will work with agencies and leadership during the budget and revenue-estimating process. Staff explained that the governor’s budget is still being developed, agencies are cautious about going on record early, and the committee will use worksheets and updated fiscal reports to track estimates. The presentation emphasized that the fiscal year 2025 budget status is a point-in-time snapshot and remains fluid because the annual comprehensive financial report has been delayed, which could change the beginning balances for both the general fund and education trust fund. The budget update highlighted that the general fund is currently stronger than originally assumed, while the education trust fund is weaker. The speaker said the general fund began FY25 with a much larger balance than expected, while the education trust fund came in lower due to higher-than-budgeted adequacy spending and weaker business tax performance. Revenue trends showed the general fund slightly ahead year to date, but the education trust fund down significantly. The committee also discussed unbudgeted appropriations, including attorney general litigation, legal settlements, abandoned property claims, adequacy true-ups, and education freedom accounts, as well as the role of lapses and off-budget items in the final balance. Members asked about the delayed liquor commission audit and whether it could affect revenue forecasts. Staff said the delay was mainly caused by the commission’s switch in point-of-sale systems and staffing losses, but did not expect major ongoing reporting issues. They also noted that liquor fund variances are more likely tied to Medicaid expansion costs than to commission operations. The governor’s office was said to be working on possible budget reductions, but no January request to the fiscal committee was expected. Commissioner Lindsay Stepp of the Department of Revenue Administration then presented an overview of state revenue sources, focusing first on the meals and rentals tax. She explained that DRA administers 14 taxes that account for most state revenue, and that meals and rentals tax growth has slowed after strong post-pandemic gains. She described factors affecting the tax, including employment, inflation, fuel and food prices, wages, and weather, and noted that online platforms like Airbnb have improved compliance by collecting and remitting tax on behalf of hosts. Members asked about short-term rental compliance and how DRA identifies unlicensed rentals; Stepp said referrals, anonymous tips, and platform data help enforcement.

Transcript Highlights:

• Waiting for the audit constituents.
• We're looking at a performance audit that's yet to be released by the Legislative Budget Assistance Office
• We're looking at a performance audit<05:11:14.798> that's<05:11:15.120> yet<05:11:15.360
• and we don't expect to see this audit and we don't expect to see this audit report<05:11:21.520>
• commonly recognized audit terms. commonly recognized audit terms.

Keywords: 1189, house, all

Transcript Highlights:

• So, I of the management audit committee.
• co-chairman of the management audit co-chairman of the management audit committee, committee, committee
• This was a political vote by a management audit committee. It wasn't an interim topic.
• committee and it was absurd. audit committee and it was absurd.
• And maybe we need to audit committee.

Keywords: 916, all

Transcript Highlights:

• and after we are after we get the audit and after we are able<00:14:17.519> to<00:14:17.680><
• of the system effect on the performance of the system refresh<00:21:32.320> refresh<00:21:32.799
• 27:32.720> an a very challenging project to write an a very challenging project to write an audit
• on, you know what you're dealing audit on, you know what you're dealing with,<00:27:34.400> right
• Uh, and I do it's not a matter of not performing. The network will perform.

Keywords: Meeting Start 00:00:00 KentuckyWired Communications Network Authority 00:01:20 Artificial Intelligence and Free Expression 00:38:40, 958, all

Summary: The committee questioned KCNA officials about the Kentucky Wired network refresh, focusing on whether the equipment truly needed replacement now and what the vendor end-of-support dates were for the network’s layer 1, 2, and 3 equipment. Senators and representatives pressed for invoices, purchase orders, and vendor documentation, and KCNA staff explained that end-of-support dates vary by specific model and component, not just by broad product family. KCNA agreed to provide a detailed list of components, part numbers, and support dates, and acknowledged that some requested documentation had not yet been produced. A major point of discussion was the timing of the system refresh. KCNA said the 10-year refresh schedule comes from the project agreement, specifically Schedule 19, Section 2.1B, which requires the first system refresh to be completed by September 3, 2026. Committee members argued the network equipment appears to remain in service life for at least the next two years and questioned why an upgrade would be needed immediately. KCNA responded that failing to complete the refresh could excuse the service provider from contractual obligations and could constitute a material breach or default under the project and bond documents. Members also asked about network capacity and the impact on schools and state users. KCNA said it would need to check with Quark for an exact utilization figure, while the chair cited prior testimony that schools account for about 80% of traffic and KCNA about 20%. The committee raised concerns about schools not connected to the network and the effect of KCNA’s actions on continuity of service, while KCNA disputed that K-12 service had been put at risk. KCNA also explained the contract and payment structure: the Commonwealth’s project agreement runs through Kentucky Wired Infrastructure Corporation/Quark, with KEDA-issued bonds and funds flowing through Quark in a waterfall structure. The meeting ended with KCNA agreeing to request underlying vendor invoices from Quark, provide the requested contract documents, and supply information on the status of the wholesaler replacement procurement and related litigation. No formal vote was taken.

Transcript Highlights:

• Um, and we have constantly been getting dinged in audits every time we're audited by the ACF.
• So yes, every audit that they have done, we have been out of compliance.
• When Texas gets audited, there is a Dean for Texas, I think he calls it a dean.
• How often does Texas get an audit? I, yeah, I'm not sure about that.
• Chair his none and show audit members. I, um.

Bills: HCR 10

Keywords: balanced budget amendment, federal budget, deficit reduction, deficit spending, fiscal restraint, constitutional amendment, U.S. Constitution, Congress, PAYGO, Gramm-Rudman-Hollings, national debt, budget deficit, taxpayer dollars, balanced budget resolution, memorial resolution, Texas Legislature, federal spending, budget reform, fiscal conservatism

Transcript Highlights:

• Okay, good morning and welcome to the meeting of the Citizens Commission for Performance Measurement
• found in looking at the 21 Habitat affiliates and their financial data through their 990s and their audited
• financial reports... ...through their 990s and their audited financial reports over this time frame
• to gather this data was pull the 990s from the IRS and then had Habitat affiliates volunteer their audited
• gather this data was pulled the 990s from the IRS and then had habitat affiliates volunteer their audited

Summary: The Citizens Commission for Performance Measurement of Tax Preferences met on September 22, 2025, confirmed a quorum, and unanimously approved the August 6, 2025 meeting minutes. The main business of the meeting was public testimony on the 2025 tax preference reviews, with Commissioner Forsyth recusing himself for the first witness, Joey Halverson of Tote Maritime Alaska, who testified in support of the tax preference for natural gas as a transportation fuel. He argued that LNG has enabled major emissions reductions, supported infrastructure at the Port of Tacoma, and should continue to receive tax preferences to encourage further clean maritime fuel adoption. The second witness, Michelle Preston of Habitat for Humanity of Washington State, testified in support of the tax preference for low-income homeownership developers. She said the preference helps Habitat affiliates advance homeownership and sustain operations, but noted that reporting has been inconsistent across independent affiliates and that JLARC’s metrics may not fully capture the program’s benefits. Commissioners asked questions about affiliate accounting, the distinction between benefits to nonprofits versus homebuyers, and whether the reporting/renewal period should be shorter than the current seven years; Preston said the preference benefits the nonprofit developer, not the homebuyer, and suggested shorter renewal periods might improve compliance and awareness. JLARC staff then outlined the process for the commission’s upcoming comments on the 2025 tax preference reviews. Commissioners will receive a web-based comment form, with responses due September 30, the chair will compile consolidated comments, and those materials will be distributed for the October 21, 2025 meeting. The chair noted that only voting members will complete the comment forms, though individual members may also submit minority reports. The meeting ended with a reminder that written testimony could still be submitted to JLARC and that the next commission meeting is scheduled for October 21, 2025.

Transcript Highlights:

• performing students internationally. performing students internationally.
• as demonstrated by high performing as demonstrated by high performing countries<00:15:29.839>
• <04:39:21.520> but assistant or an independent audit but assistant or an independent audit
• The audits are public. The top salaries are published. The annual reports are published.
• The audits are public. The top salaries are published. The annual reports are published.

Keywords: 1189, house, all

Transcript Highlights:

• You'll turn to page 239 in your e-books, the FY 24 PSFA audit report.
• It was just not performed in a timely manner, although it was performed.
• and preparing for the audit.
• and then finally, Exhibit B is our final audit provided by Cordova CPAs.
• Questions on the audit? I think it's an improvement over previous years.

Transcript Highlights:

• I think we're actually looking forward to the legislative audit so we can try to get some clarification
• so we can to the the legislative audit so we can try<00:19:43.040> to try to try to get<00:19
• inspections of vehicles, annual audits inspections of vehicles, annual audits of<00:32:36.360>
• <01:04:26.120> analysis<01:04:27.040> and um a performance analysis and um a performance
• “So, advanced systems can be machine vision portals, on-board monitoring, truck hunting, performance

Keywords: 1187, senate, all

Transcript Highlights:

• René Perez, who has been, forgive the term, but a baptism of fire is putting it mildly, and who has performed
• And so just last week, I participated in a joint legislative audit committee, in our committee review
• the 2019 audit report and found that we've known that we've had some issues that we need to work on.
• And so just last week, I participated in a joint legislative audit committee, in our committee review
• the 2019 audit report and found that in our committee review, the 2019 audit report and found that we've

Summary: The joint informational hearing focused on California’s emergency alert and warning systems, especially in light of recent Southern California wildfires and the January 9 evacuation alert that was mistakenly sent to millions of residents. Opening remarks emphasized the loss of life, the strain on first responders, the importance of timely warnings, and concerns that public trust in alerts has been undermined by delays, confusion, and over-alerting. Members repeatedly raised questions about how to improve speed, accuracy, coordination across jurisdictions, and public understanding of the difference between evacuation warnings and orders. Cal OES staff described the state’s alert and warning framework, including SEMS, the State Warning Center, IPAWS, WEA, and EAS, and said local governments retain primary responsibility for issuing alerts because they know local roads, shelters, and hazards best. They said Cal OES supports local agencies with training, technical assistance, testing, and backup alerting help when requested, and that local alerting authorities must test their systems every 30 days and complete FEMA-required training. Members pressed Cal OES on gaps in smaller or under-resourced jurisdictions, the lack of a statewide unified system, compliance monitoring, redundancy for people without reliable technology, and whether the state should take a more active role. Cal OES said it could assist smaller jurisdictions and step in during emergencies, but that a statewide system would require further analysis and funding. Sheriff Eric Taylor of San Benito County emphasized that local control is essential because counties differ widely in structure, geography, and alerting responsibilities, and he described the challenges of rural areas, limited cell coverage, and multiple platforms such as Nixle, Reverse 911, and social media. Nick Russell of Watch Duty said the nonprofit fills gaps by providing fast, geospatially detailed wildfire information from volunteers and public data, and argued that context and redundancy are critical because official alerts often arrive too late or lack enough detail. Members praised Watch Duty’s usefulness and asked about incorporating similar capabilities into state systems. Public commenters also raised the need for broader redundancy, including earthquake-warning partnerships, and wildfire survivors urged the committee to address the confusing patchwork of alerts and to honor prior compensation commitments to PG&E fire survivors. No votes were taken; the hearing was informational only and adjourned after member questions and public comment.

Transcript Highlights:

• They all have audits, right?
• An audit is only a fair audit if the information is there, and so because of the FBI investigation and
• and our monitoring reviews for both. performance and financials.
• That audit goes to the federal level.
• All of those audits are available to the public.

Bills: HB2510, HB3589, HB4611, HB4655, HB4665, HB4666, HB4670, HB4700, HB4730, HB4798, HB4838, HB5136, HB5243, HB5302, HB5539

Keywords: assisted living, healthcare, licensing, criminal offense, personal assistance, group home, regulation, health and safety, inspections, resident care, criminal background checks, adoption, parental rights, registry, vital statistics, disclosure, counseling, foster care, independent living, financial literacy

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• The report contained findings resulting from the system's internal audit division performing reviews
• The committee filed three audit reports and deferred one audit report that were brought before it.
• Did y'all catch this before, or was it when the audit happened?
• Audit does a tremendous job of putting this stuff together.

Summary: The committee first approved the minutes from the prior meeting and then heard several audit-related reports. The executive committee report noted audit and special reports were scheduled for standing committees and the full Legislative Joint Audit Committee, with one requested report still in progress. The City, County, and Local report covered delinquent private water and sewer audits, reinstatement of turnback funds for entities that filed required reports, and action involving the town of Daisy, which was directed to repay misused street funds at 10% of general fund revenue annually. The education and state agencies reports included higher education audits and state agency findings, with some reports filed and others deferred to the February meeting for additional information or corrective-action details. The committee then took up a special audit of the Charles W. Donaldson Scholars Academy at UA Little Rock. Legislative Audit reported that the program, funded with $10 million in desegregation money plus a $50,000 grant, awarded $1.87 million in scholarships to 379 students, with 116 graduates, but found numerous eligibility and disbursement problems, including scholarships to ineligible students, excessive awards, improper documentation, and unclear disposition of some assets. Committee members questioned UALR representatives about oversight, staffing, and whether funds were properly used, and also heard from Philander Smith College about its limited role in verifying enrollment. Members expressed concern about the program’s results and the lack of detail on accountability, and the committee voted to table the report until the next meeting for further review and requested additional information, including the federal court order and more detail on expenditures and oversight. Finally, the committee reviewed the annual disposition report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 resulting in criminal charges and convictions, 39 still under review, 96 not charged, and others dismissed or pending; 20 convictions produced fines, restitution, and audit-cost orders, and bond trust fund claims were paid in some cases. Prosecutor Coordinator and Attorney General representatives explained that some referrals do not meet criminal standards, may lack intent, or are otherwise not prosecutable, and members asked for more standardized reporting, clearer explanations of why cases are not charged, and more information on restitution efforts. The committee discussed possible templates, training, and better coordination, then voted to file the report and adjourned, with the next meeting set for February 12, 2026.

Transcript Highlights:

• The funding will also support election assistance for individuals with disabilities, election auditing
• Funding approved for fiscal year 2024-25 supports a business integrator that will perform an integral
• So I would hope that we can perform that.
• Additionally, there's a state audit on telework.
• of Assemblymember Josh Hoover's joint-lifted audit.

Summary: The Assembly Budget Subcommittee No. 5 heard updates from the Secretary of State, EDD, the State Controller’s Office, CalHR, and DGS on a range of budget proposals and federal policy impacts. Secretary of State Shirley Weber opened with remarks about California’s election system, emphasizing its safety, transparency, high voter registration and vote-by-mail participation, and the office’s response to bomb threats and other election threats. Her staff then presented funding requests for the Cal-Access Replacement System (CARS) and Help America Vote Act/VoteCal activities, describing them as needed to modernize campaign finance and lobbying disclosure systems and maintain election security and voter services. A major portion of the hearing focused on federal election policy, especially the potential effects of a presidential executive order and the SAVE Act. Secretary of State staff said California would face significant, potentially unquantifiable costs if forced to comply, including new burdens on county recorders, county election offices, and the Secretary of State’s office, and warned of voter disenfranchisement, especially for students, seniors, disabled voters, military and overseas voters, rural residents, and people with limited transportation. Members and public commenters strongly opposed the federal proposals and argued California’s current system is functioning well. The committee also heard that federal HAVA funds were not expected to be at risk because the state draws them down into an interest-bearing account. EDD reported on paid family leave, explaining that recent delays were tied to a system transition and increased claim volume, and said it was simplifying applications and adding staff and automation. Public testimony supported expanding paid family leave to chosen family. EDD also said it is prepared for possible unemployment spikes, citing a recession plan, a command center, and recent hiring. The State Controller’s Office requested funding to continue the Fiscal migration project, which would move the state’s accounting book of record to the new system by July 1, 2026; Finance and LAO had no objections, and the committee expressed support for the project’s progress. CalHR presented a proposal for a statewide recruitment, outreach, and education paid media campaign under AB 1511, saying its current advertising budget is too small to reach diverse communities effectively. The final item addressed Governor Newsom’s executive order requiring a return to office on a four-day schedule. CalHR and DGS said they were working department-by-department to assess space, parking, transit, and other logistics, but had not completed a statewide cost analysis. Members and many public commenters criticized the order, arguing it was rushed, costly, harmful to telework benefits, and potentially disruptive to workers, especially those with disabilities, caregiving responsibilities, or long commutes. No votes were taken during the hearing.

Transcript Highlights:

• We also do programming, which includes exhibits, performance events, and partnerships around the state
• Chairman, I noticed that you had some audit findings, and one of the significant findings had to do with
• plant inspections and escrow audits.
• And $90,000 for the Title Program for the transportation to do their plan inspection and escrow audits
• Okay, they passed their audit; they're now eligible for federal reimbursement.

Transcript Highlights:

• The Fusion Center utilizes various record sets in the performance of its duties.
• The Fusion Center utilizes various record sets in the performance of its duties.
• The Fusion Center utilizes various record sets in the performance of its duties.
• The Fusion Center utilizes various record sets in the performance of its duties.
• ,<01:45:41.119> or administrative orders, audits, or administrative orders, audits, or judicial

Keywords: 919, house, all

Summary: The committee continued its hearing on enforcement and compliance with the Minnesota Government Data Practices Act, first taking additional public testimony from Melissa Zimmerman and Matt Senot of the East Side Corridor residents in Owatonna. They described submitting roughly two dozen data requests across several government entities related to a proposed highway project, saying some agencies responded but others did not, and that even after they substantially prevailed in a data practices complaint and the court imposed a maximum civil penalty, they still did not receive meaningful access to the records. Zimmerman said the lack of access harmed their ability to comment on the project’s environmental review, and both witnesses argued that the law needs stronger enforcement, realistic timelines, better communication, and more accessible remedies for requesters who cannot afford repeated litigation. They also raised practical barriers such as inaccessible file formats, missing software on a county-provided laptop, and the need for electronic delivery options. The committee then heard from Eric Johnson of Anoka County, who testified about Chapter 13 issues involving third-party polygraph data used in probation monitoring. He argued that when the state relies on third-party-generated summaries, the responsible authority’s obligations for access, retention, and correction are unclear, and there is no effective remedy when the third party does not respond. Johnson said the county directed him to seek raw data from the third party, which had not responded, and he warned that short retention periods can make data subject rights unenforceable if the records are destroyed before a request is resolved. Members asked about statutory citations and retention schedules, and several commented that the issue may warrant review of data-retention rules. During member discussion, legislators broadly agreed that the Data Practices Act’s enforcement mechanisms are not working well enough and that many requesters cannot afford to pursue administrative or court remedies. Co-Chair Scott suggested staff compile the testimony into a report to identify possible legislative fixes, while Senator Lucero said there may be some “low-hanging fruit” that could be addressed quickly in the short session. The chair also floated the idea of involving the Office of Collaboration and Dispute Resolution in a mediation role to improve communication and reduce gridlock, though members noted that any process would still need to produce results consistent with the law. The committee then moved on to its next agenda item, a discussion of the BCA Fusion Center and its annual reporting requirements.

Transcript Highlights:

• The committee put in place to audit the programs has had...
• I will explain how we help small local public bodies, including audit compliance assistance.
• Up to full financial audit, I help with those, guiding them through that process, understanding what's
• Act and the Audit Rule.
• LFC's performance measures for these agencies.

Transcript Highlights:

• a<03:08:50.720> long-term The audit estimates that a long-term The audit estimates that
• <03:14:59.040> a the traffic study that was performed a the traffic study that was performed
• Usually it's performed by the regional planning board. Has that been done?
• This road safety audit of February 2024—what was the scope of that study?
• um road safety audit of February 2024. um road safety audit of February 2024.

Keywords: 1189, house, all

Transcript Highlights:

• Judiciary, the Senate Efficiency Committee, the Joint Committee on Energy, the Legislative Joint Auditing
• Committee, and the Committee on Counties and Municipalities of the Legislative Joint Auditing Committee
• landfill in Toneytown, Arkansas, owned by Waste Management, and I can tell you that ADQ has not performed
• There are... ...has not performed any of these functions. They are the guard dog that doesn't bark.
• It was a very convincing performance yesterday.

Keywords: 1204, all

Summary: The House convened with prayer, the Pledge of Allegiance, and recognition of guests, then adopted House Memorial Resolution 1001 honoring former Senator Gary Don Stubblefield and House Memorial Resolution 1002 honoring former Representative Stan Berry. Members offered remarks about both men’s service, faith, and support for their communities, and both memorial resolutions passed unanimously. The chamber also briefly recognized several visiting groups and individuals, including law enforcement, medical personnel, students, choirs, and HIV Awareness and Education Day participants. The House then moved through the budget calendar. House Bill 1100, the RSA/budget bill, drew debate over spending priorities, Medicaid, human development centers, vouchers, and tax cuts; it passed 64-30-3, and the emergency clause passed 73-22. Senate Bill 77, an appropriation related to Arkansas TV/PBS funding, was defeated 71-21-2 after members argued it was unnecessary and not requested by the board. House Bill 1007, the public school fund appropriation, passed 91-7 with the emergency clause after debate over early childhood funding and the Arkansas Better Chance program. Several other appropriations passed with varying levels of support, including House Bill 1022 (Arkansas Development Finance Authority), House Bill 1023 (DHS Secretary’s Office), House Bill 1034 (Treasurer’s Office), House Bill 1035 (tobacco cessation and related settlement-funded programs), House Bill 1036 (Department of Health), House Bill 1053 (University of Arkansas at Little Rock), House Bill 1064 (Department of Finance and Administration), House Bill 1066 (Department of Energy and Environment), Senate Bill 24 (DHS Developmental Disability Services), Senate Bill 29 (Lieutenant Governor’s Office), Senate Bill 41 (University of Arkansas), Senate Bill 51 (Auditor of State), and Senate Bill 59 (educational television). Debate focused on Medicaid rates, human development centers, tobacco settlement spending, environmental enforcement, and higher education athletics funding. The House adjourned after adopting a motion to meet again at 10 a.m. the next day.

Transcript Highlights:

• The SNAP benefit program at the state level, they've got performance metrics, and one of the key performance
• I've never seen that kind of pay for performance, hard pay for performance kind of policy proposal from
• You know, all the performance research evidence, those types of things.
• They are doing well, performing well on juvenile justice services, whereas they don't really perform
• Uh, the forensic library has two, troubling performance indicators.