Transcript Highlights:

• <00:18:41.000> financials<00:18:41.679> and the most recent audited financials and
• the most recent 990 their audited the most recent 990 their audited financial<00:20:52.120> report
• Annually, we conduct independent financial audits to ensure fiscal integrity.
• Annually, we conduct independent financial audits to ensure fiscal integrity.
• <00:31:32.279> Sentry during our most recent audit Sentry during our most recent audit Sentry

Keywords: 1183, house

Transcript Highlights:

• Despite that, we're extremely optimistic because we need to create both the federal audit processes,
• Despite that, we're extremely optimistic because we need to create both the federal audit processes,
• public process.
• It's a process that's a very community-involved process.
• More specifically, the proposal overall aims to create parity in auditing processes and requirements

Summary: The committee heard an overview of the May Revision’s Proposition 98 changes for K-12 and community colleges. The Department of Finance said the minimum guarantee rises by $6.4 billion over the Governor’s Budget across the three-year window, with higher guarantees in each year, full payment of the prior settle-up, and larger deposits into the school rainy-day fund. The LAO said the revenue and LCFF updates were reasonable, but urged caution about the settle-up approach and recommended using more of the available funding to protect ongoing programs and build budget resilience. Members focused heavily on the size of the proposed $3.9 billion settle-up, the $10.3 billion reserve deposit, declining K-12 enrollment, and how much of the new funding should be ongoing versus one-time. The committee then reviewed the community colleges portion of the budget. Finance described the May Revision’s higher SCFF COLA, additional funding for enrollment growth, a student support block grant, apprenticeship adjustments, and continued funding for deferred maintenance, Calbright, Common Cloud, and credit for prior learning. The Chancellor’s Office supported the core investments but asked for more funding for enrollment growth, changes to the growth formula, and a COLA for Student Equity and Achievement. The LAO recommended prioritizing the statutory COLA increase, noted that more than half of districts are already above current-year growth targets, and said the new adult learner demonstration project should be rejected because districts already have tools to support similar services. Members also discussed a $52 million current-year apportionment shortfall, which Finance said was discovered too late for the May Revision and would need to be addressed later. Finally, the committee took up the proposed implementation of the federal Workforce Pell program. Finance proposed one-time funding for the California Student Aid Commission and Cradle to Career to build eligibility and data systems, along with trailer bill changes to set up state approval processes. CSAC said the program is promising but highly complex, that California lacks the needed infrastructure, and that the state will need emergency regulations, data linkages, and ongoing funding beyond the one-time proposal. The LAO agreed that some initial funding is needed but warned that the amounts and ongoing costs remain uncertain and that the Legislature should carefully draft the trailer bill language. Members asked about timing, other states’ actions, and how the state would ensure the program is ready for students and institutions.

Transcript Highlights:

• That's like you go to the IRS and tell them, 'I'm going to self-audit my income tax return.' Okay?
• are they self- audit are they self- audit that's<00:20:59.240> like<00:20:59.640> you<
• in 2011 or 12 we threatened to audit in 2011 or 12 we threatened to audit them<00:21:17.039>
• <00:21:31.600> of<00:21:31.840> these actual audit of these actual audit of these hmos
• in that is a lengthy process, or we would have more slots today if that was a faster process. can't

Keywords: 1187, senate, all

Transcript Highlights:

• And, uh, we just got through or, we're in the process of finishing two behavioral health hospitals that
• This approach maintains the integrity of the homestead audit process while respecting the rights of taxpayers
• Nothing negates the obligation of appraisal district continued audit.
• Uh, when we started doing the, uh, um, the property values, the, um, The homestead audits.
• The whole process is truly a blessing for everyone involved, for Texas.

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• the supervisor of performance audits. the supervisor of performance audits.
• <00:16:46.839> is uh education freedom account audit is uh education freedom account audit
• and how we may require that the process and how we may require that the process for<00:17:15.480
• <00:26:49.680> of when Winnisquam was in the process of when Winnisquam was in the process
• intervention process. intervention process.

Keywords: 1189, house, all

Summary: The commission on the costing of special education met to review several documents and updates, including draft materials on residential placements, an LBA dispute resolution report, prior minutes, rate-setting rules, and a letter involving Senator Hassan. The minutes from March 16 were approved by motion, second, and one abstention. Members also received an update that the LBA special education performance audit is still pending; the report is expected to be very large, NHED and the Board of Education must review and comment before release, and it likely will not be available until late summer or early fall. The separate EFA audit was also noted as still unreleased, and members said they may return later to issues involving EFA costing and differentiated aid. A major focus was HB 1099, which would create a committee to study the cost and liability of providing educational services to students placed in residential facilities. The chair explained that the House version had passed unanimously and the bill was headed to a committee of conference. Members discussed a proposed amendment to add the phrase “including but not limited to” so the study would cover not only court-ordered or treatment-related placements but also other residential placements, including those tied to school district decisions. Some members said this was a substantial expansion, while others said it would simply give the committee broader latitude. Jason Stock of the Winnisquam Regional School Board described how the issue arose during budget work at Winnisquam, where the district was trying to determine who should pay for educational services for students living at Spaulding Youth Center in Northfield. He said the district had 10 students attending Winnisquam, including three foster students and seven students connected to Spaulding, and that Spaulding-specific invoicing for 2024-2025 totaled $141,417.05 for eight students. Members also discussed rising private placement tuition costs and the difficulty of determining residency and fiscal responsibility for students placed in residential settings. Department counsel explained that under RSA 193:27 and 193:28, children placed in a home for children may attend the local district school, and that special education cost responsibility depends on whether the student is identified as disabled and on the nature of the placement. Spaulding representatives had not yet presented by the end of the excerpt, and the committee was still working through the residency and funding questions.

Transcript Highlights:

• So it's the audited sell bonds.
• Our audit division being requested.
• administrative rule-making processes. administrative rule-making processes.
• But is there a process where, that.
• than continuing the 89-day hire process. than continuing the 89-day hire process.

Keywords: 912, senate, all

Transcript Highlights:

• . process. process.
• <00:57:54.319> In change order control process. In change order control process.
• secure development processes. secure development processes.
• Logging and auditing. All user and system actions are logged and auditable.
• utilize a process called allow listing. utilize a process called allow listing.

Keywords: Discussion of BR 25 (2026 RS) 04:15 Presentation on voting systems by ES&S 48:14 Presentation on voting systems by Hart InterCivic and Harp Enterprises 01:13:07, 958, all

Summary: The committee met, approved the October 21 minutes, and then took up BR 25 for the 2026 regular session, a proposal to prohibit the use of tax dollars and public resources to advocate for or against ballot questions, including constitutional amendments. Senator Rawlings and the other presenters argued the current law already bars such advocacy but lacks meaningful enforcement, citing the 2024 school choice amendment campaign and other examples where public officials and school systems allegedly used taxpayer-funded resources to influence voters. They said the bill would add civil and criminal penalties, while preserving First Amendment rights for public employees acting in their personal capacities. Much of the discussion focused on whether the bill should be limited to school districts or broadened to cover other public entities, and on how to define terms such as “advocating in impartial terms.” Members raised concerns about possible effects on county and city lobbying through groups like KLC and KCO, on legitimate factual explanations by public officials, and on whether the bill could unintentionally restrict needed representation for local governments. The sponsors said the measure was intended to be narrow, would be vetted further, and would not bar individuals from speaking on their own behalf. Several members suggested revisions. Representative Lockett asked that schools and school employees be specifically named, and suggested separating the lobbying restrictions from the ballot-measure provisions into different bills. Representative Layman questioned the meaning of the bill’s language and whether it would cover factual testimony by officials. Representative Heen asked about a Jefferson County example involving legal fees used to challenge petition signatures; counsel said that situation would likely be allowable under the bill as drafted, though some members thought it should be covered. No final vote was taken on BR 25 during this discussion.

Transcript Highlights:

• That's not how this process is supposed to work.
• Department Operations internal auditing, Senate.
• Department Operation Contractual Audits, Senate. 6.200 audit program offset. I'm sorry.
• Audit program offset. The top one was Senate. The second 6.200 Internal Audit unit was Senate.
• Audits, Senate. 6.225 is House.

Summary: The meeting was a lengthy conference committee review of multiple budget bills, with most of the discussion focused on House Bill 2 and related education funding. Members walked through numerous fund switches and appropriations tied to the foundation formula, blind pension, Capital Commission, Lottery Proceeds, and Classroom Trust funds. Several members urged fully funding the foundation formula or getting as close as possible, while others defended the compromise approach as a way to close the gap with available revenue. The committee also settled a number of education-related items, including child care grants, career ladder, school safety training, assessment pilots, Title I reallocation, parents as teachers language, child care subsidy language, and flex percentages on selected lines. The committee agreed to sign the House Bill 2 conference report after resolving the listed positions and language compromises. The committee then moved through House Bill 3 on higher education, agreeing to most Senate positions and a conference proposal directing the department to develop a new higher education funding model by December 1, 2026. Several members raised concerns about the timeline and whether the model would preserve separate funding buckets for two-year and four-year institutions, but the proposal was retained. House Bill 2004, covering transportation, was also reviewed, with compromises on items such as safety operations, low-volume roads, port funding, and several flex percentages. Members discussed the use of Capital Commission dollars and the status of road and port projects, and the bill was advanced with the agreed positions. House Bill 5, dealing with information technology and administration, generated substantial debate over a new Senate-added language proposal for OA/ITSD. Several members objected that the language was overly prescriptive, resembled a resolution, and could steer the state toward a specific cloud-computing direction or vendor; others said it was intended to create accountability and a plan for better oversight of IT spending. The committee left some items open briefly, then returned with a shorter conference proposal and agreed to distribute it. House Bill 7, House Bill 8, House Bill 9, and House Bill 2010 were also handled, with a mix of Senate, House, and compromise positions on public safety, veterans, agriculture, economic development, and behavioral health items. The committee recessed several times and repeatedly instructed members to sign the conference reports after the agreed changes were read into the record.

Transcript Highlights:

• for internal audit.
• It is a striking, actually, how to see how the Office of Legislative Audit, how the series of four audits
• ,<00:36:01.080> and uh we're in the federal process, and uh we're in the federal process,
• design standard process.
• process, the design standard process. process, the design standard process.

Keywords: 1187, senate, all

Transcript Highlights:

• Slide number seven, it's basically a process.
• And so in the process of review, we'll.
• Do you have processes? Great. Thank you all very much.
• Was that audit ever completed? No, sir. What is the status of that audit? It's... It's still open.
• Because it's an open audit and any information associated with that audit is considered working papers

Keywords: budget, House Bill 1, public education, healthcare, border security, federal funding, spending limits

Summary: The meeting primarily focused on reviewing the proposed budget for the upcoming biennium, with substantial discussions around House Bill 1 and its implications for public education, healthcare, and border security. The Comptroller presented a revenue overview indicating a total of $194.6 billion available for general purpose spending, which reflects a slight decrease compared to previous years due to fluctuating economic conditions. Members raised questions regarding spending limits and the impact of federal funding on state programs, highlighting concerns about the sustainability of funding in light of potential changes at the federal level.

Transcript Highlights:

• outlined in this act and clarify that the scope of the financial audit shall include an audit of each
• responsible for conducting the audits responsible for conducting the audits outlined<00:36:23.599
• <00:36:27.040> shall the scope of the financial audit shall the scope of the financial audit
• kind of things um but what the process kind of things um but what the process we're<00:47:11.680
• I'll be quick in terms of your process at the city.

Keywords: 912, senate, all

Summary: The committees considered a large number of Senate bills, with many measures advanced either unamended or with technical or substantive amendments. Early action included SB 88 and SB 11 SD1, both passed unamended, and SB 562 SD1 and SB 642 SD1, which were passed with amendments reflecting agency testimony. SB 1133 SD1 was amended to remove duplicative county requirements and clarify tax credit carry-forward eligibility, while SB 1569 SD1 on sports wagering was deferred. Later, SB 933 on nonprofit/federal funding support drew strong testimony from nonprofit and health advocates emphasizing the risk of federal funding freezes and the importance of protecting services such as early learning, domestic violence support, housing, and workforce supports; the committee recommended amendments to define eligible organizations, require reporting, and include the Judiciary. SB 934 and SB 935 were also amended, with SB 934 tying mass transit funding to Honolulu project milestones and SB 935 revising retirement-system language to change “fewer than five years” to “five or more years.” The committees then took up additional measures with targeted amendments. SB 1033 was amended to clarify that the bill applies to legal entities, not individuals, though members noted concerns about closely held family corporations and asked that the issue be reflected in the committee report. SB 1166, SB 1249, and SB 1256 were advanced with amendments or committee-report notes reflecting concerns from the Attorney General, Hawaii Cattlemen’s Council, and Hawaii Farmers Union United, respectively. SB 1432 and SB 137, both relating to electric utilities, were amended to require retention of covered employees after mergers or acquisitions and to direct the PUC to consider whether proposed transactions further state policy goals. SB 157 on antitrust was narrowed to focus on coordinator conduct in rental housing markets, SB 252 on invasive species received a defective effective date, and SB 336 on defense of state employers and employees passed unamended. SB 536 on the Hawaii Community Development Authority was deferred to a later hearing, and SB 1064 on medical cannabis was heavily amended to authorize cultivator licenses with limits on canopy size, license counts, physician fees, and a special-fund appropriation for enforcement. In the Ways and Means portion, the committee passed several bills unamended, including SB 19, SB 124, SB 264, SB 345, SB 422, and SB 741 and SB 747 later in the agenda. SB 361 was amended to remove references to the attorney general and delete an appropriation section, SB 438 was amended to redefine buffer zones and landfill-unit language, and SB 441 and SB 494 were amended to blank appropriations and, in SB 494, assign charter-school audit responsibility to the state auditor. SB 659 was substantially amended to promote local procurement, including county-level geographic preferences and higher thresholds for locally sourced purchases, and SB 732 was amended to adjust film tax credit provisions, including the streaming-platform definition and sunset-related language. SB 819 was amended to replace references to “educators” with “teachers.” Throughout, most measures were adopted without recorded opposition, though several members noted reservations on particular bills.

Transcript Highlights:

• It's a tough love process.
• So we're not touching that process.
• So it's a longer process.
• How does that process work?
• and a better process.

Transcript Highlights:

• The bill also expands legislative oversight of the A through F rulemaking process.
• Data test or a field testing process?
• Our audits consistently show that students experience a large number of assessments.
• They're going to go through a rigorous validation process.
• So this has kind of come into place throughout the legislative process.

Bills: SB8, SB 8

Keywords: education, accountability, public school assessment, state law, transparency, intervention, performance ratings, sex designation, restroom access, civil penalties, private civil right of action, women's privacy, 1185, senate, all

Transcript Highlights:

• It takes knowledge and experience to translate an process to the best of their ability.
• I will abide by the process. So is that a no?
• And there's a whole process by which this.
• Shifting gears, I want to touch on the SEC. consolidated audit trail, or CAT.
• So I guess I wanted to ask, you know, the consolidated audit trail.

Keywords: financial regulations, SEC, Comptroller of the Currency, Federal Transit Administration, nominees, Empowering Main Street in America Act, capital formation, economic growth

Summary: The committee meeting focused on several nominees within key financial institutions, including discussions surrounding the SEC, the Federal Transit Administration, and the Comptroller of the Currency. Notable dialogue included concerns over regulatory balance, with various members emphasizing a need to streamline regulations to foster innovation while ensuring accountability and safety for investors. The importance of the proposed 'Empowering Main Street in America Act' was highlighted as a means to facilitate access to capital for small businesses, underlining the current administration's approach towards financial regulations.

Transcript Highlights:

• In response to this trend, I asked the Joint Legislative Audit Committee in 2024 to request a review
• In response to this trend, I asked the Joint Legislative Audit Committee in 2024 to request a review
• report and improve the process, and I'm happy to answer any technical questions.
• and improve the process, and I'm happy to answer any technical questions.
• in existing containers throughout our audit.

Keywords: 987, senate, all

Summary: The committee began with announcements about consent items and then heard AB 72, which would create an electric vehicle economic opportunity zone in Riverside County. Supporters said the bill would help bring EV manufacturing jobs and training to the Inland Empire, while some senators questioned whether the state should favor one region over others and whether local economic development groups should handle the effort. The bill was passed on a roll call vote and sent to Senate Labor, Public Employment and Retirement. Members then took up AB 685, which would establish the Small Business Resiliency and Innovation Fund to support technical assistance and capital infusion programs for small businesses. The author and supporters emphasized the importance of TAP and related programs for women-owned, minority-owned, immigrant-owned, veteran-owned, and rural businesses, while some chambers of commerce raised concerns about amended eligibility language and whether the funding would be truly supplemental. After discussion, the bill was passed and sent to Senate Appropriations. The committee also approved ACR 173 on a 7-0 vote, and consent items AB 375 and AB 1587 were adopted 10-0. Later, AB 1760, a Dental Practice Act cleanup bill, and AB 1637, which would limit who may alter physician-authored medical records, both passed unanimously. AB 1785, allowing online sales of pseudoephedrine products with existing safeguards, also passed 10-0. AB 1973, expanding abortion-care authority for advanced practice clinicians, drew strong support and opposition and passed 7-3 after senators raised safety and training questions. AB 2025, requiring disclosures for digitally altered rental listings, passed 8-1, and AB 2697, allowing locally approved drive-through cannabis sales with security requirements, passed 7-3. The committee then heard AB 2249, which would tighten cannabis packaging rules to reduce child appeal, and the author described it as a response to poison-control calls and an audit finding that current law is too vague.

Transcript Highlights:

• Total tax returns processed.
• When you have a process return, that means there's audit, there's outreach, there's form development,
• Let's just take that first one, total tax returns processed.
• <01:14:54.719> un Franchise Tax passed through audit un Franchise Tax passed through audit
• started also the legislative audit started also the legislative audit commission<01:42:49.719>

Keywords: 1187, senate, all

Transcript Highlights:

• They audited the entire thing.
• <00:19:03.320> and homes and how they will be audited and homes and how they will be audited
• for 17 years there was a system in place for audits.
• they looked through 990s audited they looked through 990s audited Financial<00:30:03.320> reports
• <01:30:19.360> on session the tax forfeiture process on session the tax forfeiture process

Bills: HF25, HF4

Keywords: pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief

Transcript Highlights:

• Additionally, we have procedures and processes in place.
• So where are you in the process? Is it on the website?
• There needs to be an ironclad process.
• a second tragedy with how we handle the process is unacceptable.
• that as you continue your review of this process.

Summary: The Joint State Agencies committee met to approve prior minutes and then focused on the death of Zachary Moore at the Southeast Arkansas Human Development Center, later clarified in discussion as the Warren facility. DHS officials described Moore’s background, said he died after a prolonged prone restraint followed by a delayed chemical restraint, and reported that 13 staff were terminated, the superintendent was replaced, a consultant was brought in, and the agency entered a settlement with the family for $725,000. Members pressed DHS on the cause of death, restraint policies, staff training, supervision, family notification, and why the family had not been kept informed; DHS said a family-notification procedure exists but that communications during litigation had been handled through counsel. The committee also heard that six staff had been criminally charged with manslaughter and neglect of a vulnerable person, and that the death certificate listed the manner of death as homicide with cause of death tied to physiologic stress associated with struggle and prone restraint. DHS officials gave broader context on the five human development centers, their licensing and accreditation, resident population, mortality review process, and training programs. They said the centers serve highly medically and behaviorally complex residents, that annual restraint training and CPI-based instruction are required, and that the mortality review committee and Office of Long-Term Care review deaths and make recommendations. Members repeatedly criticized the agency for not having complete information at the meeting and for what they saw as gaps in oversight, staffing, and chain-of-command clarity during emergencies. DHS responded that the Warren facility had not been meeting the same standards as the others, that the consultant’s root-cause analysis identified multiple failures, and that new crisis-team and chain-of-command procedures were being drafted. A second major topic was staffing and recruitment. Members discussed low pay, turnover, use of float and on-call staff, rural staffing shortages, and a waiting list of about 2,000 people for home- and community-based services. DHS said CNAs at the centers start at about $39,000 a year, that a broader retention and recruitment plan is being drafted for all five centers, and that a separate rate study for PASS services will be implemented in January 2027 but does not cover CNA pay. The meeting ended with testimony from Moore’s mother, Angela Stevens, who said money could not replace her son and urged stronger training, background checks, and supervision so other residents would be protected. The committee asked DHS to keep members and Stevens updated on consultant reports, recruitment efforts, and follow-up on the family communication issue, and then adjourned.

Transcript Highlights:

• Currently, what's the process for applicants?
• process for payers of renewals to pay.
• There was a recent audit of Cal/OSHA that we discussed.
• It implements a hybrid process.
• We are also streamlining the financial process.

Keywords: 988, house, all

Summary: The subcommittee held a May Revision budget hearing on state administration and related issues, hearing presentations from multiple departments and agencies. Early items included the Public Employment Relations Board on funding for implementation of AB 1 and a reduced request tied to AB 288, the Governor’s Office of Service and Community Engagement on a technical College Corps adjustment, and the Secretary of State on building security upgrades, election security grant matching funds, and payroll system readiness costs. The Department of Consumer Affairs presented a Board of Pharmacy modernization request and a General Fund backfill for the Bureau for Private Postsecondary Education; the LAO raised no concerns on the pharmacy item but recommended rejecting the private postsecondary backfill and questioned interest-free loan language. The Employment Development Department outlined several large workload and benefit adjustments, including EDD Next document management funding, UI loan interest, DI/PFL benefit increases, WIOA adjustments, school employee benefits, an EMT training reappropriation, and a technical reversion correction; the LAO flagged the size of the DI/PFL increase and the expansion of the document management scope, while members asked about program impacts and timelines. The California Workforce Development Board presented an April adjustment to reimbursement authority for an interagency agreement with Caltrans, which the LAO said raised no concerns. Public comment on that item and others included support for workforce and apprenticeship initiatives, including the Jails to Jobs proposal and renewal of the Apprenticeship Innovation Fund, though those were not part of the May Revision package. The Department of Industrial Relations then presented several proposals: reclassifying legal positions, continuing modernization of the workers’ compensation EAMS system, Cal/OSHA data modernization, creating a Cal/OSHA emerging technologies unit, reappropriating funds for the California Opportunity Youth Apprenticeship program, and trailer bill changes requiring electronic payment of employer assessments and adjusting the statutory treatment of the workers’ compensation administrative director’s salary. The LAO generally found the IT and salary proposals reasonable but urged close monitoring of the new emerging technologies unit. Committee members, especially Assemblymember Ortega, pressed DIR on long vacancy rates, wage theft claim delays, low collection rates for Cal/OSHA fines, and whether new resources would improve outcomes; DIR said it was pursuing recruitment, classification reviews, and process modernization, while the LAO noted that staffing alone may not explain the delays. The Workers’ Compensation Appeals Board also sought to make permanent a 2024 change to the 60-day reconsideration clock, saying it had reduced backlog and interim orders; the LAO had no concerns. Finally, the Department of Human Resources presented a statewide Employee Assistance Program contract consolidation that would lower costs compared with renewing separate contracts and requested one program manager position to oversee the contract and first responder services; the hearing continued with Finance’s response after the transcript ended.

Transcript Highlights:

• It would be good to get this process out to a competitive bid.
• It would be good to get this process out to a competitive bid.
• process the public rule making process process the public rule making process as<00:53:24.480>
• annual compet competitive bid process annual compet competitive bid process that<00:59:00.559>
• We support easing the application process.

Keywords: 1191, senate, all