Transcript Highlights:

• addition to representing recording records, I’m also here on behalf of other county officers, including auditors
• Auditors and treasurers, as our concerns also deal with assessment and tax records.

Bills: HF1662, HF1224, HF1836, HF1367, HF1168, HF1999, HF1792, HF102, HF2127, HF104

Keywords: veterans, veterans affairs, State Soldiers Assistance Program, Veterans Stable Housing Initiative, MAXIS, human services data, data sharing, eligibility verification, informed consent, private data, benefits coordination, veteran housing, veteran assistance, Department of Human Services, Children Youth and Families, state benefits, federal benefits, privacy, public assistance, foreclosure

Transcript Highlights:

• It requests the legislative auditor to examine and evaluate the process of creating fiscal notes during
• That's one of the things that we've directly asked in this resolution for the legislative auditor to

Bills: HR118, HR196, HR237, HR285, HCR85, HB442, HB443, SCR5, SCR29, SCR33, SCR63, SB25, SB202, SB319

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, fallen trees, property damage, insurance, property values, hurricanes, storm damage, local government, homeowners, risk management, committee study, census, military population, Department of Defense, representation, federal funding

Bills: HB2936, HB2967, HB3627, HB3721, HB4132, HB4303, HB4478, HB4322, HB4227

Keywords: HB2936, children, child protection, adoption, Oklahoma Adoption Code, gestational carrier, gestational agreement, surrogacy, intended parent, preplacement home study, home study, prospective adoptive parent, foster placement, child abuse, child neglect, child sexual abuse, child sexual exploitation, lewd molestation, sex offender registry, Oklahoma Sex Offenders Registration Act

Bills: HB1245, HB2588, HB3024, HB3172, HB3279, HB3919, HB3306, HB3383, HB3431, HB3435, HB4352, HB3883, HB3942, HB4193, HB4203, HB4303, HB4311, HB4484

Keywords: retirement, pension, public employees, Oklahoma Public Employees Retirement System, benefits, survivorship, contribution rates, disability retirement, owners associations, membership requirements, property ownership, board governance, residency requirements, salary increase, state employees, public finance, bonus limits, job performance, Fair Banking Act, financial institutions

Bills: HB 551, HB 1281, HB 1378, HB 1617, HB 2868, HB 2881, HB 3374, HB 4439, HB 4726, HB 4732, HB 4878, HB 4914, HB 4921, HB 4958, HB 5200, HB 5318, HB 5360, HB 5402, HB 5568, HB 5573, HB 5623, HJR 218

Keywords: political contributions, address privacy, Texas Ethics Commission, election transparency, campaign finance, international organizations, World Health Organization, jurisdiction, state law, enforcement, United Nations, World Economic Forum, attorney general, Texas attorney general, state sovereignty, legal enforcement, Texas Attorney General, electric energy storage, municipal regulation, county regulation

Bills: HB551, HB 1281, HB1378, HB1617, HB2868, HB2881, HB3374, HB4439, HB4726, HB4732, HB4878, HB4914, HB4921, HB4958, HB5200, HB5318, HB5360, HB5402, HB5568, HB5573, HB5623, HJR218

Keywords: political contributions, address privacy, Texas Ethics Commission, election transparency, campaign finance, international organizations, World Health Organization, jurisdiction, state law, enforcement, United Nations, World Economic Forum, attorney general, Texas attorney general, state sovereignty, legal enforcement, Texas Attorney General, electric energy storage, municipal regulation, county regulation

Bills: HB551, HB 1281, HB1378, HB1617, HB2868, HB2881, HB3374, HB4439, HB4726, HB4732, HB4878, HB4914, HB4921, HB4958, HB5200, HB5318, HB5360, HB5402, HB5568, HB5573, HB5623, HJR218

Keywords: political contributions, address privacy, Texas Ethics Commission, election transparency, campaign finance, international organizations, World Health Organization, jurisdiction, state law, enforcement, United Nations, World Economic Forum, attorney general, Texas attorney general, state sovereignty, legal enforcement, Texas Attorney General, electric energy storage, municipal regulation, county regulation

Bills: HF2431, HF2438, HF2783, HF1943

Keywords: higher education, college affordability, student aid, state grants, North Star Promise, scholarships, financial aid, Minnesota State, University of Minnesota, Office of Higher Education, tuition relief, work-study, child care grants, hunger-free campus, food insecurity, student parents, pregnant students, parenting students, sexual misconduct, Title IX

Bills: HB17, HB34, HB41, HB 118, HB 119, HB 127, HB 128, HB 129, HB 130, HB132, HB133, HB17, HB41, HB118, HB119, HB127, HB128, HB129, HB130, HB132, HB133

Keywords: foreign ownership, real estate, national security, designated countries, Texas property law, lobbying, foreign adversaries, compensation prohibition, transparency, civil penalties, higher education, foreign adversary, research security, trade secrets, academic partnerships, HB 128, sister city, sister-city agreement, international exchange, municipal diplomacy

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

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

Transcript Highlights:

• The auditors, the treasurers, are safeguards throughout this whole process.
• And on top of that, I assume that our auditor would need additional resources in order to do this.

Bills: SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Bills: HB63, HB19, HB80, HB41, HB20, HB60, HB100, HB71, HB91, HB93, HB63, HB19, HB80, HB41, HB20, HB60, HB100, HB71, HB91, HB93

Keywords: paternity, child custody, joint custody, parental rights, family law, domestic violence, shared parenting, Ebony Alert, missing youth, public safety, law enforcement, racial equity, human trafficking, victim restitution, civil action, criminal prosecution, labor servitude, sexual servitude, class A felony, class B felony

Transcript Highlights:

• of the auditor.
• That the auditor should have this power over the body that creates the office of the auditor.
• The state auditor identified the state auditor. Auditor identified it's... The state legislature.
• ..this auditor has disqualified herself from being an objective auditor of the legislature.
• Ray served as state auditor. Prior to becoming state auditor, Ms.

Keywords: 995, all

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• The Auditor General did their work.
• So I think the Auditor General...
• tell the Auditor General they want the Auditor General to look at, which is more narrowly tailored.
• Excuse me, Auditor General Perry.
• And so my auditors have to be flexible.

Summary: The committee first heard an update on Topok Elementary School District’s long-running noncompliance with Arizona’s Uniform System of Financial Records. The Auditor General’s office explained the USFR noncompliance process and reported that Topok had made substantial progress, correcting many deficiencies in areas such as open meeting law, procurement, payroll, attendance reporting, property control, and information technology. The district’s superintendent and staff described the corrective actions they had taken, the use of outside consultants, and their plan to maintain compliance through stronger leadership, training, and consistent procedures. Members praised the district’s progress and asked about the remaining deficiencies and the status of the 3% state-aid withholding, which the Auditor General said would be addressed by the State Board of Education. The committee then considered a request for a fourth school safety special audit, tied to concerns raised by Representative Martinez about Phoenix Union High School District and school violence response practices. The Auditor General said the proposed audit would be a new topic focused on policies and procedures for responding to credible threats of violence and allegations of staff misconduct affecting student safety, and could include Phoenix Union in the sample. Representative Martinez described a fatal 2024 shooting, weapons incidents, and concerns about district oversight. The committee approved the motion 10-0. Next, staff presented the fiscal years 2027-2028 school district performance audit schedule, describing 26 randomly selected school districts and career and technical education districts, plus 84 planned follow-ups. The Auditor General said the schedule is intended to shorten the average time between audits and that the school audits division is now fully staffed. Members asked about county coverage and the inclusion of ESA accountability, but the schedule was ultimately presented for review rather than approval. The committee also heard a detailed federal compliance audit presentation on the Child Care and Development Fund (CCDF) administered by DES. The Auditor General reported repeated findings involving missing provider documentation, questioned costs, and FFATA reporting errors, including a 2024 sample that led to questioning $2.88 million in costs. The office recommended stronger documentation, record retention, reporting procedures, and staff training; DES concurred and said it would correct the findings in 2026. Members discussed the limits of the single-audit scope, the possibility of a broader special audit, and the federal government’s recent actions on CCDF oversight in other states. Finally, the committee considered and discussed a special audit request for CCDF that would broaden review to provider oversight, licensing, site visits, and billing accuracy across multiple state agencies, with estimated costs of $547,000 to $625,000 and a projected report date of July 31, 2027.

Transcript Highlights:

• Thank you for legislative auditor.
• as it is to the legislative auditor.
• How should we do this if the auditor already receives complaints and the auditor whose eyes we trust
• Laid over. for the state auditor. Um not seeing I I for the state auditor.
• Uh Auditor Randall and this over.

Keywords: 919, house, all

Summary: House File 1239, authored by Representative Wam and presented by Legislative Auditor Judy Randall, would align reporting requirements for suspected theft, embezzlement, unlawful use of public funds, and similar misconduct by public employees and officers with existing language used for reporting to the state auditor. Randall said the bill is intended as a cleanup measure to clarify that such matters should be reported promptly to law enforcement and to the legislative auditor, and to remove language that she said had sometimes been used to delay reporting. Committee members raised concerns about the bill’s reference to “law enforcement,” saying the term is broad and could create confusion about where reports should go. They questioned whether reports should go to local police, the BCA, or another entity, and suggested that the current process may already work adequately. Randall responded that she was open to further discussion and said delays in reporting to law enforcement have been problematic. The author emphasized that the bill mirrors existing state auditor language and said any changes should remain consistent across both auditors’ reporting statutes. The chair said the committee should resolve the language and definitions before the bill moves further and preferred to address it in the policy omnibus bill. By agreement, House File 1239 was laid over for possible inclusion rather than advanced out of committee.

Transcript Highlights:

• The Auditor General did their work.
• The auditor general might disagree with me.
• Where the auditor general is limited in their scope based on what the feds tell the auditor general they
• Excuse me, Auditor General Perry.
• And so my auditors have to be flexible.

Keywords: 1182, all

Transcript Highlights:

• If they don't do that, those off the auditor general and a If they don't do that, the auditor general
• designate the Auditor General as that auditor.
• Our placement in the Legislature also means that we are external auditors, not internal auditors.
• Our external peer reviews are conducted by the National State Auditors Association and by auditors from
• of our auditors are CPAs.

Summary: The Joint Legislative Auditing Committee met to receive annual overviews of its oversight responsibilities and the work of the Auditor General and OPAGA. Committee staff reviewed the committee’s authority over state and local governments, enforcement of audit-report filing requirements, repeated audit findings, Transparency Florida reporting, and lobbying compensation audits. Auditor General Cheryl Norman described her office’s independence, audit standards, quality control, and major audit areas, including the state’s annual financial and single audits, school district and university audits, operational and performance audits, and attestation work. She also noted staffing shortages, recruitment efforts, and a request for carry-forward funds to study salaries. Members asked about whether audits can quantify recoverable dollars, how school district spending comparisons are handled, and how to raise concerns about DCF-related audits or a local city audit that has been pending for years. Norman said her office can quantify findings when possible, sometimes compares costs across districts in operational audits, and that members can bring specific concerns to the appropriate deputy auditor general or the committee. She also explained that citizen or local-government audit requests may require payment of audit costs. OPAGA Coordinator Kara Collins-Gomez outlined OPAGA’s role as a legislative research unit that conducts studies directed by law, the presiding officers, or the committee, and described its policy areas, methodologies, contract monitoring, and recurring statutory reports. Deputy Auditor General Matthew Tracy explained how to read operational audit reports, including findings, criteria, condition, cause, effect, recommendations, and management responses. Deputy Auditor General Greg Senators explained financial audit reports, including audit opinions, required supplementary information, internal control and compliance findings, federal program compliance, and management letters. The meeting concluded with thanks to the presenters and a motion to adjourn, which passed without objection.

Transcript Highlights:

• What about the State Auditor as a former state auditor?
• What about the State Auditor as a former state auditor?
• a State Auditor.
• What about the State Auditor as a former state auditor?
• So what about the State Auditor as a former state auditor?

Keywords: 1183, house

Summary: The meeting focused on a package of anti-fraud bills and oversight reforms. House File 3 would direct the Office of Legislative Auditor to compile existing audit and recommendation data into a matrix or numeric score showing how well agencies have implemented past recommendations over a five-year look-back period, with the goal of giving legislators a clearer, more usable accountability tool. Supporters said it would not create new data, only aggregate what already exists, and estimated the bill’s cost at about $240,000. They argued it would help lawmakers identify agencies that repeatedly fail to address waste, fraud, and abuse. House File 2 would require state employees and agencies to immediately report suspected fraud to law enforcement and to legislative committee leaders, require unannounced in-person site visits for grant recipients, and add criminal penalties for failing to carry out those duties. House File 1 would create an independent state Office of Inspector General to investigate fraud in state government, with subpoena power, authority to stop payments, and the ability to share information with other agencies. Speakers said the new office should be independent and nonpartisan, separate from existing agency inspector general functions, and more focused on investigations than the Legislative Auditor. Members also discussed the new fraud and oversight committee, which will meet on Mondays and plans to invite DHS Commissioner Jodi Harpstead to testify. The committee said it will work alongside standing committees, create a whistleblower reporting website, and investigate issues as they arise. In response to questions, Robbins said HF 3 already had a fiscal note and HF 2’s fiscal note was still pending. She also said the committee is considering AI tools to flag irregularities in state programs, and that such tools might have detected problems like those seen in Feeding Our Future.

Transcript Highlights:

• the legislative auditor will have says the legislative auditor will have to<00:43:07.200> transfer
• . we we had the uh legislative auditor we we had the uh legislative auditor loud<00:45:40.160> and
• <00:47:16.079> or uh 18.26 legislative auditor or uh 18.26 legislative auditor or inspector
• report to both the legislative auditor report to both the legislative auditor and<00:47:27.599><
• , in talking to the legislative auditor, in talking to the legislative auditor, she's<00:48:57.119

Keywords: 1183, house

Transcript Highlights:

• Madam Auditor. Madam Auditor. Um, thank you, Mr. Chair and Representative Quam.
• <00:21:05.240> Auditor wonderful. Thank you, Mr. Chair. Auditor wonderful.
• Auditor Randall. Uh thank you, Mr. Auditor Randall. Uh thank you, Mr.
• . auditor. auditor.
• “Thank you, Madam Auditor.