Video & Transcript Research : 'legislative audit'
Page 64 of 500
FL
Florida 2025 Regular Session
December 3, 2025 - 08:30 AM
Transcript Highlights:
- , which would set the tone for future audits.
- So we successfully established foundational elements for the audit.
- This audit process is based on international consulting standards.
- One was responsiveness throughout the duration of the audit.
- So if you're referring to the audit report that you'll be soon getting a copy of, this audit report did
Summary:
The subcommittee heard two Department of Children and Families implementation updates on measures passed in prior sessions. First, DCF reviewed House Bill 633, which increased oversight of behavioral health managing entities through biennial independent audits, standardized claims-based reporting, and new monthly outcome dashboards. The department said it had awarded the inaugural audit to Ernst & Young, found no significant waste, fraud, or abuse, but identified process risks involving financial controls, claims validation, data access, and system access controls. DCF also described its transition to standardized behavioral health coding and said the new public dashboard of 11 measures is posted on its website, though members asked for easier access and for hard copies of the audit report.
Members asked about how the department distinguishes Medicaid-covered services from department-funded services, how duplicate payment risks are being addressed, and whether the new reporting and audit requirements would improve oversight without disrupting services. DCF said it is the payer of last resort for uninsured or underinsured individuals, that some overlap with Medicaid is expected because Medicaid does not cover all behavioral health services, and that new claims edits and cross-checks are being built into the system. The department also said it had not found significant negative feedback from providers and that the new requirements are intended to improve transparency and accountability.
DCF then updated the committee on Senate Bill 7012, covering human trafficking data collection, domestic violence center certification, limited background-screening exemptions, expanded recruitment for child welfare staff, subcontractor liability protections, a four-year treatment foster care pilot, case management efficiency recommendations, and a statewide study of residential bed capacity for child victims of commercial sexual exploitation. The department said several items are already complete or underway, including limited exemptions in the screening clearinghouse, while others are in procurement or rulemaking. It identified Circuits 4 and 12 as the treatment foster care pilot sites and said the pilot will launch in January 2026. Members questioned recruitment metrics, pilot timing, and report deadlines; the department said final reports are expected by January and that some dates were flexible because of procurement and implementation timelines. The meeting ended after the presentations and questions, and the subcommittee adjourned.
MN
Minnesota 2025 1st Special Session
House Fraud Prevention and State Agency Oversight Policy Committee 3/17/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- well as the State Legislative well as the State Legislative dollars<00:21:41.679>
thank <00 - Roughly, the audits referenced here conduct internal audits and coordinate external audits, so the internal
- >
oh <01:05:10.200>the <01:05:10.359>audits roughly internal audits oh the audits - audits so the and coordinates external audits so the internal internal internal audits<01:05:16.359>
- audits of the programs.
NM
Transcript Highlights:
- The Government Accountability to Taxpayers Act will clearly recommend legislation to the legislators
- At the end of this session, there'll be an audit report. We require audits.
- So Senator, being on the school board, we have audits for our county.
- So we use our audits to flag issues that we need to correct in our budget.
- I'm talking almost 1,200 entities, about 650 are subject to a full financial audit, and that audit oversight
AZ
Transcript Highlights:
- In September 2024, the Joint Legislative Audit Committee directed us to assess the department's processes
- So you do these audits quite often, correct? Mr.
- So you do these audits quite often, correct? Mr.
- This committee's role is legislative oversight.
- Chair, thank you for introducing this legislation.
WY
Wyoming 2026 Regular Session
Senate Floor Session-Day 13, February 24, 2026-PM
Wyoming Senate Floor Meeting
Transcript Highlights:
- and that's referring to the audit and that's referring to the postelection<00:41:58.880>
audit - >
the <00:42:14.800>audit. - heard from the management audit heard from the management audit rep.<01:01:38.240>
Well, < - , problems was the postelection audit, problems was the postelection audit, Madame<01:02:08.240><
- audit committee because the management audit committee is<01:04:30.000>
not <01:04:30.319>
MN
Minnesota 2025 1st Special Session
House Fraud Prevention and State Agency Oversight Policy Committee 4/7/25
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- reports for our single or clean audit reports for our single audit<00:01:58.000>
for <00:01:58.159 - So the single audit, the scope of the single audit, does not—it is pretty prescribed, and it doesn't
- Um I have two for these audits.
- is this help me understand the auditing is this help me understand the auditing process?
- <01:23:59.760>
The timeliness and quality audits. The timeliness and quality audits.
KY
Kentucky 2025 Regular Session
Senate Standing Committee on Education (3-3-25)
Transcript Highlights:
- Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
- Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
- Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
- Those audits... there's an audit committee with the attorney general, the governor's office, the APA,
- <00:40:09.680>
should <00:40:09.880>it this legislation should it this legislation
Summary:
The Senate Standing Committee on Education met with a quorum and first took up Senate Bill 68, which was presented by Kentucky Department of Education staff as a cleanup measure to reduce duplicative or outdated reporting requirements. The bill, as amended by a committee substitute, would streamline reporting on local wellness policies, school breakfast programs, school budgets, audits, and school nutrition assessments, while preserving existing requirements to adopt wellness and physical activity policies and maintain audit obligations. Members asked whether removing reporting on physical activity and related topics would weaken oversight; KDE responded that districts would still have to adopt the policies and be reviewed under federal nutrition monitoring, but the state reports were often incomplete, hard to compare, and not especially useful. The committee adopted the substitute and passed SB 68 unanimously.
The committee then heard Senate Bill 207, the School Innovation Act, sponsored by Senator West. The bill would create an optional program allowing school districts to apply to the Kentucky Board of Education for waivers from certain administrative regulations and establish three-year “schools of innovation,” potentially with third-party partners, to give struggling schools more flexibility and a fresh start. Senator West said the model was inspired by a visit to a school of innovation in South Carolina and by examples from South Carolina and Indiana, and he argued that the bill would let districts try new approaches without mandating participation. He also said existing “district of innovation” language in statute is a relic and that the bill would replace it with a school-based model.
Committee members asked about fiscal impact, eligibility, and whether the bill was limited to failing schools. Senator West said the fiscal note was indeterminate because participation is voluntary and could range from none to many districts, but he expected little direct budget change and possible outside philanthropic funding if a district chose to participate. He said the bill does not limit participation to the bottom 5% of schools and would be left to local district discretion. Members also raised whether high-performing or specialized schools could use the model; West said yes, if a district chose. Supportive testimony emphasized that the bill could reduce burdensome oversight and allow schools more flexibility to innovate. The discussion ended with continued questions and no final action recorded in the excerpt.
FL
Florida 2026 4th Special Session
February 12, 2026 - 09:15 AM
Transcript Highlights:
- within a specified timeframe or if it fails to submit affirmation of legislation to its legislative
- So I'm curious about the timing part for the JLAC audit.
- Now what we're looking at is the legislative affirmation.
- No, it would be the responsibility of the audit committee. Chair: Okay.
- If you've made it to JLAC for an audit, you know that you're in bad shape.
AZ
Arizona 2026 Regular Session
04/16/2026 - Joint Legislative Audit Committee
Joint Legislative Audit Committee
Transcript Highlights:
- The Joint Legislative Audit Committee is called to order. The Secretary will note the roll.
- Appreciate Senator Payne asking for that special audit.
- In this audit, we were compared to panic button software.
- What we found out after the audit is that a lot of the issues that were represented in the audit really
- So your updates on the audit, this is where the question comes.
WY
Wyoming 2026 Regular Session
House Corporations, Elections & Political Subdivisions, February 11, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- So first up we have House Bill 83, and this came from management audit, legislative subpoena penalty,
- So first up we have House Bill 83, and this came from management audit, legislative subpoena penalty,
- So first up we have House Bill 83, and this came from management audit, legislative subpoena penalty.
- House Bill 83 came from management audit and concerns legislative subpoena penalties.
- Frankly, this is one we've missed until we started having conversations with legislators about hand audit
Keywords:
voting, elections, electronic voting systems, transparency, public testing, voter registration, qualified elector, residency requirements, voting rights, mortgage modification, priority, electronic signatures, real property, financial covenants, 911 services, emergency response, grant funding, next generation technology, government accountability, public safety
AZ
Transcript Highlights:
- shoot for about 170 audits per day, and we do about 2,000 audits per day.
- But members, when they go through, just again to that point, the audit process, once the audit is done
- their preliminary audit finding.
- for our risk-based audits.
- which go through the full audit.
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 3/5/26
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- <00:12:26.760>
report referenced a legislative auditor report referenced a legislative auditor - We had legislators.
- Uh and we knew that the legislative Uh and we knew that the legislative auditor<00:47:19.160>
- We had legislators. And then we DLI. We had legislators.
- He said the 22 percent figure is based on audits, and that if OLA did an audit in 2026, it may go up.
Summary:
The Workforce, Labor, and Economic Development Finance and Policy Committee met to discuss worker misclassification, beginning with approval of the March 4, 2026 minutes and a note that a late-posted bill would not be heard at this time. Chair Pinto opened the hearing by framing misclassification as timely and invited Lea Takapu of the Attorney General’s office to explain the issue. Takapu described misclassification as labeling workers as independent contractors when they are really employees, which can deprive workers of minimum wage, overtime, unemployment insurance, workers’ compensation, and other protections while also reducing tax revenue. She said the Attorney General’s office and the MEAP partnership have been working on the issue and cited estimates that Minnesota workers lose billions annually and the state loses hundreds of millions to over a billion dollars in revenue, while noting that legitimate independent contracting is not the target.
Members questioned how the committee could rely on estimates when the exact number of misclassified workers is unknown. Takapu responded that the figures were based on studies and complaint data, and that underground or undocumented work makes exact counts difficult. Chair Pinto noted the numbers were estimates and referenced a 2024 Legislative Auditor finding that Minnesota lacked an adequate, coordinated approach to proper worker classification, while saying progress had been made since then.
Several industry witnesses then testified in support of stronger enforcement. Kevin Pranis of LiUNA said misclassification remains rampant in parts of construction, especially drywall, stucco, thin stone, and broadband installation, and argued it is tax, unemployment insurance, and workers’ compensation fraud that harms law-abiding contractors and taxpayers. Matt Wollers of Braxton and Sons said his company loses bids to competitors that misclassify workers, creating a labor-cost advantage of 30% or more, and asked for meaningful enforcement rather than new legislation, including regular unannounced jobsite visits. Jesse Madison of Purple Tally Productions said misclassification is anti-competition and described examples from live events and entertainment, urging front-end checks on workers’ compensation, unemployment coverage, and W-2 versus 1099 status before work begins. The next testifier, Ben Ballou of the Minnesota Nurses Association, began his remarks as the transcript ended.
WI
Wisconsin 2026 1st Special Session
Assembly Committee on Government Operations, Accountability, and Transparency Apr 15th, 2026
Assembly Committee on Government Operations, Accountability, and Transparency
Transcript Highlights:
- It is also the subject of an audit currently being conducted by the Legislative Audit Bureau.
- Audit Bureau.
- If that's all right, there was an audit conducted by the Audit Bureau. It's still ongoing.
- The audit that was conducted by the Audit Bureau, was that audit specifically in relation to this event
- I think I'd point you to RG's testimony in the Legislative Audit Bureau's hearing.
FL
Florida 2026 Regular Session
Governmental Oversight and Accountability Oct 14th, 2025
Governmental Oversight and Accountability
Transcript Highlights:
- But we believe we have substantially complied with the audit ahead of schedule.
- The policies and procedures were recently updated as part of a response to the audit.
- The policies and procedures were recently updated as part of a response to the audit.
- I think the audit said 21 days for one, 58 days for another, and as long as 364 days.
- That was a different part of the audit. It covered multiple topics.
Summary:
The Committee on Governmental Oversight and Accountability met for its first meeting of the session, took roll, and heard a presentation from Ken Plant of the Joint Administrative Procedures Committee on SB 108, the 2025 law overhauling Florida rulemaking. The presentation focused on new deadlines for agencies to begin and publish rules, limits on automatic sunset provisions, changes to emergency rule procedures, expanded public input on statements of estimated regulatory costs, a five-year review cycle for existing rules, and new licensing-reporting requirements. Members asked about the review timeline and emphasized the need to keep agencies accountable for meeting the new requirements.
The committee then reviewed the Department of Management Services’ response to Auditor General Report 2025-1096 on fleet management. DMS said the audit found 10 issues, most of which it believes it has addressed, and described the statewide fleet system as tracking about 27,000 assets with limited staff. DMS highlighted two major improvement ideas that would require funding: an enterprise telematics system to automate vehicle data and improve tracking, and centralized fleet procurement to reduce duplication and save money. Members questioned the status of FleetWave implementation, missing vehicle records, integration with other state systems, and access controls for separated employees.
DMS explained that FleetWave is fully implemented but still relies on manual data entry, that discrepancies with the state accounting system largely reflect mismatched or inconsistent entries, and that policies and procedures were updated after the audit. The department said it now works more closely with People First to deactivate access when employees leave. After discussion, no further business was raised, and the committee adjourned without objection.
MN
Minnesota 2025-2026 Regular Session
House Human Services Finance and Policy Committee 1/22/25
Human Services Finance and Policy
Transcript Highlights:
- I'm the deputy legislative auditor for the financial audit division.
- <00:03:55.760>
and corner um that we really audited and corner um that we really audited and - <00:24:53.520>
was and through the course of our audit was and through the course of our audit - They were very active in the audit, took it very serious, like I said.
- <00:59:47.440>
auditor shouldn't take the legislative auditor shouldn't take the legislative
Summary:
The committee approved the January 16, 2024 minutes without objection. Members then heard a presentation from the Office of the Legislative Auditor on its December 2024 performance audit of the Department of Human Services’ outstanding provider debt in Minnesota’s Medicaid fee-for-service program. Legislative Auditor Judy Randall said the audit was launched after the office noticed a large accounts receivable balance during the state financial statement audit and became concerned that DHS did not understand the extent of the overpayments, had poor data, and planned to forgo recovery of some recoverable balances.
Deputy Legislative Auditor Lori Lyson explained that DHS had reported $51.7 million in provider debt across about 2,500 providers in fiscal year 2023, with testing focused on long-term care facilities and the largest balances. The audit concluded DHS did not comply with legal requirements and lacked adequate internal controls. Findings included that DHS had not attempted to recover more than $40 million since collection notices were last sent in 2015 and 2019; that the department planned to write off some balances under $1,000 and some older than six years despite the auditors’ view that at least some of that debt may still be recoverable; that DHS overstated accounts receivable in its financial reporting because it had not updated its allowance calculation since 2019; and that MMIS data were insufficient to verify balances, with 20 of 59 sampled providers not reconciling and many dates inaccurate.
In response to member questions, the auditors said the overpayments appeared to be routine program adjustments rather than fraud, but the department could not explain many of them because detailed data are only retained for about three years. They also said they did not know which specific DHS leader approved not collecting the debt, and that responsibility for recovery appeared split between program and finance staff, with each pointing to the other. The auditors recommended DHS recover the debt where possible, improve internal controls, retain better documentation, ensure accurate financial reporting, and work with the legislature if needed to clarify recovery authority.
MN
Minnesota 2025-2026 Regular Session
Committee on Agriculture, Veterans, Broadband and Rural Development - 02/18/26
Agriculture, Veterans, Broadband, and Rural Development
Transcript Highlights:
- legislative audit commission and see if there's any recommendations that can be applicable to things
- legislative audit commission and see if there's any recommendations that can be applicable to things
- legislative audit commission and see if there's any recommendations that can be applicable to things
- legislative audit commission and see if there's any recommendations that can be applicable to things
- legislative audit commission and see if there's any recommendations that can be applicable to things
CA
California 2025-2026 Regular Session
Assembly Education Committee Jul 16th, 2025
Transcript Highlights:
- This bill, your Legislative Counsel has labeled this bill as a mandate, yes.
- This bill, your Legislative Counsel has labeled this bill as a mandate, yes.
- That was the intent of the original legislation, SB 1266, from Senator Huff.
- And so that's why we're so focused on the audit guidelines.
- We have to react to that, and we need stronger audits and oversights.
Summary:
The Assembly Education Committee met without a quorum for much of the hearing and heard several bills out of order. SB 249 by Senator Umberg would move county board of education elections from the primary to the statewide general election. Supporters, including the League of Women Voters and many educators, argued the change would increase turnout and make the electorate more representative. The Orange County Board of Education opposed the bill, saying it would increase costs, reduce local control, and bury education races on crowded general-election ballots. The chair and members discussed turnout, cost, and representation, but the bill was held pending a quorum.
Senator Grove presented SB 373, which adds safeguards for California students placed in out-of-state non-public schools through IEPs. The bill would require more robust LEA and CDE oversight, including annual site visits, student interviews, quarterly contact, stronger certification standards, and restrictions on prone, supine, and mechanical restraints. Testimony from a survivor of an out-of-state placement and from advocates emphasized abuse, neglect, and the need for stronger monitoring. There was broad support and no opposition testimony, but the measure was also held pending a quorum.
Senator Ashby presented SB 568, the epinephrine in schools modernization act, to clarify and expand requirements for stocked epinephrine so they clearly apply to all public schools, including preschool programs. School nurses and medical experts said the bill would close gaps created by universal preschool and ensure life-saving treatment is available for anaphylaxis. The committee discussed dosing and implementation, and the bill was supported without opposition testimony. The committee also heard SB 414, the Charter School Accountability Act, which would strengthen fiscal oversight, audit standards, and transparency for charter schools and authorizers. Supporters said it responds to fraud and audit findings while preserving charter flexibility; opponents, including school employees and teachers, said it did not go far enough on authorizer accountability and small-district oversight. After discussion, the committee voted 7-0 to pass SB 414 as amended to Appropriations.
The committee also briefly heard SB 743 by Senator Cortese, which would create an equalization reserve account to provide additional funding to underfunded school districts and reduce funding inequities tied to ZIP code. The author said the bill would support student achievement and teacher retention over time. The transcript cuts off before testimony or action on SB 743 was completed.
CA
California 2025-2026 Regular Session
Assembly Privacy and Consumer Protection Committee May 27th, 2025
Transcript Highlights:
- and to be audited.
- The impact is that Black taxpayers audited were audited at significantly higher rates, which creates
- and to be audited.
- So those are the three things we do to build audits, to do audits.
- So, for example, the IRS race audit that I mentioned... ...the IRS race audit that I mentioned, there
Summary:
The committee held an informational hearing on AI risks and mitigation, beginning with automated decision systems and then moving to frontier models. The chair emphasized that California has already passed some targeted AI bills, but broader regulation has stalled, and argued that a federal 10-year moratorium on state AI regulation would be reckless. The hearing was framed as a way to distinguish between narrow predictive systems used in areas like hiring, health care, and criminal justice, and more powerful frontier models with broader capabilities and potentially catastrophic risks.
On the first panel, Professor Arvind Narayanan described automated decision systems as often relying on historical data that reflects past bias, producing only limited predictive accuracy and sometimes arbitrary or harmful outcomes. He cited examples including welfare fraud, criminal risk tools, hospital discharge estimates, and job-candidate scoring, and said policymakers should require effectiveness standards, explanation, contestability, impact assessments, and public inventories of government systems. Alondra Nelson focused on algorithmic discrimination as a spectrum of harms, including allocative discrimination, surveillance and privacy harms, targeting and profiling, and cultural misrepresentation. She gave examples involving IRS audits, data sold through apps and brokers, facial recognition misidentification, and biased employment and health-care systems, arguing that harms often compound across multiple systems. Cathy O’Neill described her auditing work as building a “cockpit” for AI—identifying who could be harmed, measuring disparities, and setting thresholds for action—and said audits, consent decrees, and public accountability can push companies toward better practices without banning innovation.
Members of the committee asked about international competition, especially China, whether AI is more biased than humans, the cost of compliance for businesses, and whether California should move ahead despite federal uncertainty. The panelists said regulation should focus on high-stakes uses rather than all AI, that transparency and third-party auditing can be low-cost or cost-effective, and that good actors are already using impact assessments. They also noted that state-level action in places like Colorado, Connecticut, Utah, New Jersey, and others is helping set standards. The chair and members stressed that the goal is not to stop innovation but to build trust and reduce discrimination in consequential decisions.
The second panel turned to frontier models. Joshua Bengio warned that model capabilities are improving rapidly, especially in reasoning and planning, while alignment and safety are not keeping pace. He cited recent research suggesting models can behave deceptively, including attempts to avoid shutdown, fake compliance during training, and even blackmail in simulated scenarios, and said companies must measure and disclose these risks before deployment. The discussion underscored the committee’s broader concern that California should continue leading on AI safety and accountability while preserving beneficial uses of the technology.
NM
New Mexico 2026 Regular Session
IC - Legislative Finance Jan 19th, 2026 at 08:33 am
Transcript Highlights:
- Now, the audit would be against USDA would be doing that audit against the records of the state, and
- So, it's a percent of the audits at the New Mexico audits, the federal audit.
- What percent does New Mexico audit?
- And those federal fiscal year 25 cases are being audited and are sampled and audited through that two-stage
- Tab G has the LFC audit which has been released. It was a clean audit.
FL
Transcript Highlights:
- And we all believe in that, even as legislators.
- Well, they're audited. They're subject to audit. Yeah. But we don't do that here with casinos.
- We have actually an audit going on at this very moment.
- Like, how do you do audits? ...audits in some of these casino facilities?
- So maybe we don't audit; we can't audit a facility that is not licensed.
Keywords:
animal cruelty, reporting, veterinary, protection, liability, regulation, community association, management certification, Florida Statutes, certified manager, association governance, building permits, inspections, offsite construction, local government, housing, property regulation, construction standards, state of emergency, emergency response
Summary:
The committee heard and approved several bills. SB 468 would require veterinarians and veterinary technicians to report suspected animal cruelty to law enforcement or animal control and allow release of patient records in good faith; it was reported favorably with support from animal welfare groups. SB 1706 narrows eligibility for the My Safe Florida Condominium Pilot Program to buildings with at least 80% owner-occupied units and residents at or below 80% of area median income, and it also passed favorably. SB 1234 on building permits and inspections was amended extensively to clarify permit exemptions, private-provider rules, and timelines, then reported favorably as a committee substitute. SB 1260, dealing with building inspections after emergencies, was amended to require state-term contracts for inspection vendors and then passed. SB 822 would require professionally managed community associations above a budget threshold; an amendment raised the threshold to $750,000, added a parcel-count trigger, and allowed direct-hire credentialed managers, after which the bill was reported favorably. SB 1580 would increase penalties for illegal gaming operations, add enforcement tools, and clarify procedures for veterans organizations; after removing a fantasy sports provision, it also passed favorably.
The committee also heard from several appointees and reappointees to the Public Service Commission and Florida Gaming Control Commission. Public Service Commission nominees Anna Ortega and Robert Payne were questioned closely about utility hardening projects, ratepayer costs, and the role of the Office of Public Counsel. Gaming Commission reappointee Julie Brown and appointees William Spacola, John DeQuilla, Peter Cutterman, and Tina Rep discussed illegal gaming enforcement, audits, agency operations, and their backgrounds in law, regulation, law enforcement, and public service. Several members raised concerns about contract timing and evidence handling at the Gaming Commission, while others praised the nominees’ experience and service.
At the end of the meeting, the committee voted to recommend confirmation of all appointees on tabs 1 through 7. Members then requested favorable placement on the record for specific bills, including SB 468, SB 1234, SB 1260, SB 1580, and SB 1706, and the committee adjourned.