Transcript Highlights:

• The Arkansas legislative audit financial statements and audits for fiscal years 2024 and 2025 were completed
• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• Our audit department is tasked with a very important job of making sure that they audit everything and
• There were 52 audit reports with no findings and five audit reports that contained findings.
• internal audits. ...Legislative Audit, but we conducted some internal audits before the firm conducting

Keywords: 1204, all

Transcript Highlights:

• So, as far as the audit is concerned, it's both a financial and a performance audit.
• A performance audit would be whoever conducts the performance audit; it would still be a performance
• audit.
• So, um, is the audit conducted by the same audit? Yes, um, yes, it is.
• and not a financial audit per se.

Keywords: 912, senate, all

Summary: The meeting covered several Senate resolutions related to the University of Hawaiʻi system, the East-West Center, and related education and workforce issues. On SCR 178 and SR 48, testifiers strongly supported the East-West Center, describing it as an important Hawaii asset that promotes cultural exchange, global citizenship, diplomacy, and ties to the University of Hawaiʻi. Speakers said the Center has helped train leaders and bring international connections and investment to Hawaii, and they urged continued funding despite federal cuts. The chairs then recommended passage with technical amendments, and both resolutions were adopted by the committees. The committee also heard testimony on resolutions calling for audits of University of Hawaiʻi operations. On SR 32 and SCR 50, the University of Hawaiʻi said it supported the resolution and had already begun work on establishing a Bachelor of Science in nursing at the UH Maui campus, with additional staff available on Zoom to answer questions. On SR 160 and SCR 142, which sought a financial and performance audit of UH Mānoa facilities, UH Athletics said it already undergoes annual financial audits required by NCAA bylaws but not performance audits, and discussed its internal evaluations, contingency planning, and efforts to address concerns raised by student athletes and staff. The committee then took up SCR 138 and SR 55, requesting a management and performance audit of the UH Office of the Vice President for Academic Strategy. Vice President Deborah Halbert and P20 Director Steve Shotz said they did not oppose the audit and believed it could provide clarity, while explaining that the office is relatively new and works collaboratively across campuses on articulation, transfer, grants, and workforce alignment. They described grant programs including Perkins, GEAR UP, preschool development, and data-sharing efforts, and said they are focusing more resources on teaching, health care, and skilled trades. The discussion also touched on SR 54, a proposed performance audit of the UH Foundation, where foundation representatives said they already undergo annual financial audits, acknowledged some donor communication issues, but emphasized improved stewardship and growth in fundraising over recent years.

Transcript Highlights:

• I had to sign for that audit. I had to sign for that audit.
• Well, don't they do private audits and then send the audit over to the state? Yes, sir.
• So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
• They would have an audit report.
• Legislative Audit, then yes, a request to audit would have to go through our Executive Committee.

Summary: The committee began with prayer and approval of the January 8 minutes, then received updates on delinquent private water and sewer reports. Staff reported that for the 2022 reports, 19 of 43 entities had had their turnback reinstated, while 24 remained in escrow; for the 2023 reports, 59 of 64 entities had filed, leaving five outstanding. The committee also filed a report on Adona, where staff said the city had made enough progress toward substantial compliance with municipal accounting laws to discontinue withholding turnback, and the committee adopted that recommendation. The bulk of the meeting focused on municipal accounting noncompliance cases. Gum Springs and Denning were presented with extensive repeat findings involving budgets not adopted by ordinance or resolution, missing or incomplete bank reconciliations, inadequate receipts and disbursement records, payroll issues, and improper handling of Act 833 funds or other city money. Both cities’ mayors and recorders-treasurers testified about efforts to correct records, obtain training, and work with the Municipal League; the committee voted to start the 60-day turnback-withholding clock for both and then filed the reports. Fargo was deferred because no city representative was present. Additional reports included Green Forest, Elaine, Strong, Brooklyn, Mineral Springs, Rondo, Waldo, Columbia County, and several private water and sewer entities. Strong drew significant concern over missing garbage-bag revenue, improper fund transfers, and deficit balances; the committee deferred that report to the March meeting. The committee also heard investigative or referred reports on the Faulkner County Fair Association, Brooklyn payroll direct-deposit fraud, and other entities with questionable disbursements or recordkeeping. In several cases, staff recommended filing the reports after responses were received; in others, the committee deferred action when responses were lacking or representatives were absent. The meeting ended with a motion to defer a Cross County Rural Water matter so the entity could appear at the next meeting.

Transcript Highlights:

• We'll move on to the audits.
• Jim Laier, senior audit manager, was in charge of the audit and will present the report.
• 25 audit 24 audit ran into June of 25. 25 audit 24 audit ran into June of 25.
• She was a senior audit manager and in charge of the audit.
• > audit.

Keywords: 1189, house, all

Summary: The Joint Fiscal Committee met on March 20, 2026, approved the minutes, and adopted the consent calendar after removing two items for separate discussion: FIS 26048 from the Department of Safety and FIS 26053 from the Department of Environmental Services. The committee then adopted both of those items after brief questioning. Safety explained that a $2 million transfer would reduce its lapse, though it still expected a lapse of just under $4 million. Members, especially Senator Gray, emphasized concern about lapses and the need to track them closely given prior-year shortfalls. On the Environmental Services item, members discussed the Heavy Falls dam removal. The commissioner said the dam is old, not grounded in bedrock, and does not meet current safety standards, so removal was the practical option because replacement funding was unavailable. He said the aquatic resource mitigation fund and Army Corps of Engineers support made the removal feasible, and that the town had been involved in discussions for years. The committee adopted the item. The committee also adopted a Department of Transportation item, with staff noting high snowfall and a roughly 25% vacancy rate but saying contractors and bonus incentives had allowed plowing operations to continue. A Judicial Council item was then adopted, with the director saying it would likely be his last appearance this fiscal year. The committee next reviewed information materials on YDC claims administration, where DOJ staff said current spending would leave about a $10 million buffer into the next fiscal year and described reduced staffing and ongoing claims work; no action was taken. The committee then heard audit presentations for the Liquor Commission and Lottery Commission. The Liquor Commission audit reported seven findings, including a material weakness on reconciliations, issues with NextGen data/reporting, gift and promotional card controls, procurement and leasing practices, and one nonconcurrence on whether certain purchases were exempt from bidding requirements; members discussed whether attorney general review or legislation might be needed. The commission said it had completed a year-end reconciliation and was about 70% reconciled through February. The Lottery Commission audit reported three internal control comments, all concurred with by the lottery, focused on written procedures, filling the controller position, annual risk assessments, disaster recovery testing, user access controls, and training compliance; the lottery said it was hiring to reduce reliance on one employee and had no unresolved findings. The committee took no vote on the audit materials and adjourned after setting the next meeting for April 17 at 11:00 a.m.

Transcript Highlights:

• There were 200 audits last year, I think three hospitals in Kentucky were audited, and the audits don't
• There were 200 audits last year, I think three hospitals in Kentucky were audited, and the audits don't
• There were 200 audits last year, I think three hospitals in Kentucky were audited, and the audits don't
• There were 200 audits last year, I think three hospitals in Kentucky were audited, and the audits don't
• There were 200 audits last year, I think three hospitals in Kentucky were audited, and the audits don't

Keywords: 00:00:00 Call to Order/Roll Call 00:01:19 Discussion of 25RS HB 785 00:30:25 Roll Call Vote on 25RS HB 785 00:32:15 Discussion of 25RS HB 61 00:36:42 Roll Call Vote on 25RS HB 61 00:38:07 Discussion of 25RS HB 788 00:51:01 Discussion of 25RS SB 14 01:11:09 Discussion of 25RS HB 685 01:44:57 Adjournment, 958, all

Summary: The House Standing Committee on Health Services met with a quorum and took up House Bill 785, as amended by a committee substitute that combined language from HB 785 and HB 787. The bill was described as addressing Medicaid managed care organization (MCO) audits, provider contract notice and amendment procedures, mental health parity compliance, and related transparency requirements. Supporters said the measure would tighten notice to providers, limit repeated contract amendments and rate reductions, require more standardized audit procedures, and add reporting on Medicaid claims, appeals, and grievances. It also includes a provision requiring coverage of at least two evaluation-and-management billable services per physician per recipient per date of service, and a section addressing narcotic/opioid treatment program licensing and reimbursement language. Testimony in support came from Representative Kim Moore, John Inman of BrightView Health, Michelle Sandborne of the Children’s Alliance, and Kelly Cormic of RYSE. They argued that MCOs often use audits and recoupments in ways that are burdensome, opaque, and financially damaging to providers, especially smaller and rural ones. They cited examples of multiple audit requests in short timeframes, large record requests with short deadlines, delayed or absent feedback, and recoupments taken before appeals are resolved. They also said parity laws are not being consistently enforced and that the bill would give the Department of Insurance authority to suspend or revoke an MCO certificate of authority for willful or repeated parity violations. Committee members generally expressed support for provider protections and transparency, while asking for clarification on the narcotic treatment and E/M billing provisions. Tom Stevens of the Kentucky Association of Health Plans testified in opposition, saying the bill is complex to implement and should be handled through the broader Medicaid oversight work of House Bill 9, the MOAB. He said the issues raised were better suited for that bipartisan stakeholder process and noted the committee substitute had not yet been fully reviewed by his group. After discussion, the committee adopted the committee substitute and then moved to a vote on the bill; the roll call began, with several members recorded as voting yes, but the transcript cuts off before the final vote result is shown.

Transcript Highlights:

• The Joint Legislative Auditing Committee will now come to order.
• Derek Noonan, an audit manager with the Auditor General's Office, will present the results of this audit
• The 2022-23 audit report hasn't been filed yet.
• It varies by audit.
• These are ones that haven't turned their audit in at all, and those are ones where the audit has come

Summary: The Joint Legislative Auditing Committee heard the Auditor General’s operational audit of the City of Mexico Beach, which identified nine findings. The audit cited significant turnover in key management positions, late filing of required annual financial reports, weaknesses in competitive procurement and purchase approval controls, a duplicate payment on stormwater repairs that was later largely refunded, issues with the city accountant’s contract and IRS classification, IT access control problems, and the lack of fraud-reporting policies. Committee members asked about corrective action, and the Auditor General said a follow-up audit is required by statute within 18 months, with no enforcement authority beyond reporting progress back to the committee. Mayor Rich Wolf and city staff responded that the city had experienced major turnover and was rebuilding its finance and administrative team. He said the city had hired a city administrator, financial director, city clerk, and accounting firm, and was working to create policies, procedures, forms, and review processes to address the findings. Members discussed whether the turnover and hurricane-related workload contributed to the problems, and city officials said some of the larger purchases were storm-related and tied to FEMA or emergency work. The committee then received a staff update on enforcement for local governments that have not filed required financial reports. Staff said 400 entities had been notified, and as of the meeting two counties, 33 municipalities, and 48 special districts still owed reports or audits. The committee adopted a motion to proceed under section 11.42, Florida Statutes, including possible withholding of state funds for municipalities and enforcement actions for special districts, with authority for the chair and vice chair to delay action if new information warranted it. Finally, the committee unanimously directed the Auditor General and OPPAGA to conduct the required 2024-2025 audit of the Department of the Lottery, with the Auditor General handling financial, internal control, and compliance issues and OPPAGA developing operational recommendations. Members also briefly discussed whether the committee had reviewed transportation surtaxes and expressed interest in improving the timeliness and transparency of the audit and enforcement process before adjourning.

Transcript Highlights:

• We are trying to do a forensic audit.
• , going to be able to do this audit, going to be able to do this audit, right?
• get the findings of the forensic audit get the findings of the forensic audit because<04:35:17.840
• legislation is different from the audits legislation is different from the audits and<04:36:47.920
• 04:36:50.240> in and the potential forensic audit in and the potential forensic audit in Claremont

Keywords: 1189, house, all

Transcript Highlights:

• I had to sign for that audit. I had to sign for that audit.
• Well, don't they do private audits and then send the audit over to the state? Yes, sir.
• So we have 23 years of unfiled audits with Legislative Audit. That's pretty serious.
• They would have an audit report.
• But it was audited by the state? No, sir. It was Meyer and Ward CPAs. Oh, okay. Private audit.

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.

Transcript Highlights:

• That's who audits us.
• The State Audit Division is also responsible for the Single Audit Report, which audits the roughly $14
• County governments are audited every two years, and larger counties are audited every year.
• that are where they've requested investigative audits, forensic audits like Ma Mo.
• So, I mean, anecdotally, there's always someone wanting an audit. that this town needs to be audited.

Keywords: 914, all

Transcript Highlights:

• AS PART OF THE AUDITOR GENERAL'S AUDIT PROCESS THE ENTITY THAT IS THE SUBJECT OF THE AUDIT IS PROVIDED
• DEREK NOONAN CPA AN AUDIT MANAGER AT THE AUDITOR GENERAL OFFICE TO PRESENT THE TWO AUDITS CONDUCTED ON
• I'M HERE TO PRESENT THE RESULT OF THE AUDIT REPORT.
• THE FES AND FPC WHICH WERE THE FOCUS OF THIS AUDIT.
• A FINDING ABOUT THE STEP UP AUDIT WE HEARD EARLIER AS WELL AS THE DEPARTMENTS OPERATIONAL AUDIT WHICH

Transcript Highlights:

• performance audits.
• Michelle and I conducted the work on this audit.
• We conducted this audit because I-1163 requires our office to audit the state's long-term in-home care
• This is our ninth audit in the series.
• We appreciate the opportunity to learn from the results of this audit and are pleased that the audit

Keywords: 904, all

Summary: The Joint Legislative Audit and Review Committee heard a State Auditor’s Office performance audit on the Restoring Quality Home Care Initiative (I-1163), which created home care aide certification requirements, FBI background checks, and an abuse/neglect registry. Auditors said some requirements likely improve safety, especially background checks and training, but the state lacked pre-2011 data to measure outcomes directly. They also found Washington has a long-term care workforce shortage, though its workforce supply ranks better than many states, and that more stringent entry requirements do not appear to reduce workforce participation compared with other states. The audit’s main concern was that the certification process is slow and burdensome. Auditors reported that most applicants never finish certification, that only about one-third of fiscal year 2025 applicants were certified within the 200-day legal deadline, and that the average time to certification was 463 days. They identified delays between training and testing, limited testing access in some areas, and redundant Department of Health verification of FBI background checks as key causes. The audit recommended streamlining the process by accepting applications later in the process, expanding testing within training programs, and eliminating the redundant background-check verification. Department of Health and Department of Social and Health Services staff largely agreed with the audit’s findings and recommendations. They said they have already made improvements, including moving exams into more than 110 training programs, increasing credentialing staff, and reducing barriers through rule changes. DSHS noted testing is offered in 13 languages. Committee members asked about testing contract incentives, language access, and whether the agencies would seek statutory or budget changes to implement the recommendations. No public testimony was offered, and the meeting adjourned without any vote or formal action by the committee.

Transcript Highlights:

• The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
• Our audit department is tasked with a very important job of making sure that they audit everything and
• There were 52 audit reports with no findings and five audit reports that contained findings.
• internal audits... ...Legislative Audit, but we conducted some internal audits before the firm conducting
• the forensic audit came on board.

Summary: The Legislative Joint Auditing Committee met to approve prior minutes and receive reports from several subcommittees and audits. The executive committee reported that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff had reviewed circuit-court caseload assignments in Benton County’s 19th West Judicial District. The committee also heard that Arkansas legislative audit financial statements and audits for fiscal years 2024 and 2025 received clean opinions with no internal-control findings, and that the report was accepted. The counties and municipalities report covered delinquent private water and sewer audits, with many entities reinstated after filing required reports, and reviewed current and deferred reports; several reports were referred to prosecutors, the attorney general, or the Government Bonding Board. The education audit report covered 57 school district audits, with three districts—Camden Fairview, Forest City, and Eudora—deferred until the June meeting because of findings and referrals. A substitute motion amended the report to file the Nettleton School District report, and the amended report passed. The state agencies report noted findings at the Department of Public Safety and the Department of Transportation and Shared Services, including duplicate payments, collateral issues, record-keeping problems, and missing vehicle logs; the committee filed five reports. The committee then reviewed the City of Pine Bluff’s 2024 financial audit. The city received clean opinions overall, but the management letter identified serious issues in the mayor’s office, Parks and Recreation, and Finance, including unaccounted-for receipts, altered invoices, unallowable and questionable purchases, missing equipment, and weak cash-receipting and reconciliation procedures. City officials, including the mayor and department heads, testified that the problems largely involved prior activity, said they had terminated involved employees, referred matters to law enforcement, and described corrective steps such as a forensic audit, new procurement and accounting procedures, electronic receipting and payments, and software upgrades. After questions from members, the committee voted to file the Pine Bluff report and adjourned, with the next meeting set for June 4-5, 2026.

Transcript Highlights:

• a fit for the audit division.
• We have been working diligently to get these audits done. We engage Forbes to do our audits.
• So we have our Leg Audit, we have our water audit, and then we have this audit on top of the other two
• It was after COVID, and we were behind on the water audits and the single audits.
• audits.

Keywords: 1204, all

Summary: The committee heard multiple audit and compliance reports involving Arkansas municipalities and a regional solid waste district. Several small towns were discussed for repeat findings involving delinquent water and sewer audits, municipal accounting noncompliance, and misuse of street funds, including Fargo, Lead Hill, Alma, Jericho, Haynes, Biggers, Gilmore, and Holly Grove. In several cases, staff noted that turnback escrow was already being withheld because required water audits had not been filed, and some entities were reported to be current on payment plans only after staff updated the records through May 2026. The committee also reviewed a special report on the Pulaski County Regional Solid Waste Management District, which included findings on payroll approvals, contracts, credit card documentation, vehicle and cell phone use, bidding, advertising costs, and the sale of trailers and other equipment. A separate report on municipal accounting noncompliance was presented for towns including Denning, Gum Springs, Fargo, Lead Hill, and Alma, with staff recommending some be removed from the 60-day list while others remained under review. Several local officials appeared and explained the findings. Fargo’s mayor said the town was understaffed and had begun improving records, while Lead Hill’s mayor said the town had hired more office help and was working to complete overdue water audits. Alma’s officials said they were trying to catch up on audits and accounting issues. Jericho’s police chief defended the town’s traffic enforcement and said the town had adjusted speed limits and enforcement practices to avoid the speed-trap threshold, while staff clarified that the prosecutor decides whether to pursue penalties. Haynes officials said revenue losses and the loss of their police department had made it difficult to keep up with required street-fund payments, and Gilmore officials said they were working on IRS and other debts. The Pulaski County district director said the board had authorized many of the questioned practices and that some issues, such as advertising and vehicle use, were tied to public education and operational needs. The committee took several actions. It approved minutes, accepted or filed some reports without objection, removed Denning and Gum Springs from the 60-day list, and deferred action on several matters, including Fargo, Lead Hill, Alma, Haynes, and the Pulaski County solid waste district, generally until the September or August meeting. Motions to defer or file reports were adopted in multiple cases, and the committee also noted that some matters had been referred to the appropriate prosecuting attorney for further review. The meeting ended with recognition of visiting accounting students who were attending as part of summer internships.

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.

Transcript Highlights:

• operational audit report.
• I had to do the 2018-19 audit and the 2019-20 audit.
• So when we had that audit, that audit, So when we had that audit, that operation audit, they did tell
• A follow-up audit 18 months after the release of the operational audit.
• .. ...audit, which was 2023, the town's most recent completed annual audit was 2020.

Summary: The Ways and Means Committee met on April 8, 2025, and first took up several local bills that were presented briefly and then approved without public opposition. HB 4035 would merge the Fort Myers Beach Mosquito Control District and the Lee County Mosquito Control District, contingent on approval by voters in both districts at the 2026 election; it passed 15-0. HB 307 would extend to county property appraisers the same authority tax collectors already have to use salary savings for employee bonuses or incentives, and it passed 17-0 after testimony from property appraisers and their associations in support. HB 4047 and HB 4049 would adjust assessment caps for the Fort Pierce Farms Water Control District and the North St. Lucie River Water Control District, respectively, with inflation indexing, annual increase limits, and referendum approval requirements; both passed unanimously. The committee also adopted an amendment to the committee substitute for HB 1169, a broader water management district bill covering quorum and meeting rules, lobbying restrictions, ad valorem taxing authority for certain capital projects by referendum, budget reporting, bidding preferences, and additional oversight and funding information; the amended bill passed 16-0 and was reported favorably with committee substitute. The final and most heavily debated item was HB 4079, which would dissolve the Town of White Springs and return it to unincorporated Hamilton County. The sponsor argued the town had a pattern of mismanagement, including financial problems, audit findings, canceled elections, and public safety concerns, and said dissolution would lower taxes and preserve services through the county. Committee members asked about the town’s finances, audits, law enforcement, fire protection, debt, and whether the county could absorb services and liabilities. Public testimony was sharply divided. Supporters of dissolution cited audit findings, alleged illegal gambling operations, double taxation for law enforcement, high administrative costs, and intimidation at meetings. Opponents, including current and former town officials and residents, said the town had made progress, had corrected audit issues, maintained reserves, and was working to restore services and governance; they asked for more time and pointed to an upcoming election. No vote was taken on HB 4079 in the portion provided.

Transcript Highlights:

• We have been working diligently to get these audits done. We engage Forbes to do our audits.
• We just can't get any response from the audit teams. Is this an accounting firm, a private audit?
• Yeah, it's a separate audit from Legislative Audit.
• So we have our Legislative Audit, we have our water audit, and then we have this audit on top of the
• audits.

Summary: The committee approved the prior minutes and then received a series of audit and compliance updates. Staff reported on delinquent private water and sewer reports, delinquent 2013-2023 water reports, and several municipal accounting code noncompliance cases. Denning and Gum Springs were recommended to be removed from the 60-day clock after staff visits showed improved records, while Fargo, Lead Hill, Almy, Jericho, Haynes, Biggers, Gilmore, and Holly Grove were discussed for repeat findings involving missing audits, poor bookkeeping, unpaid or misapplied street funds, deficit balances, and other accounting deficiencies. Several of these entities were given additional time or had reports filed without objection, while others were deferred for later review. Fargo’s mayor said the town had been understaffed and was working to improve its accounting systems; the committee voted to defer the matter to the August meeting. Lead Hill’s mayor described efforts to complete overdue water audits and improve office procedures, and the committee also postponed action for 60 days. Almy’s mayor and recorder-treasurer were present, and the committee placed the town on the 60-day clock for repeat accounting issues. Biggers and Gilmore both acknowledged long-running audit problems and said they were working with auditors and the IRS; their reports were filed. Holly Grove’s treasurer said she had only recently taken the position, and that report was filed as well. The committee spent considerable time on the street-fund misuse cases for Jericho and Haynes. Jericho was found to have exceeded the statutory threshold tied to fines and costs, with staff noting the town had since become current on its repayment plan; the committee deferred the report to September. Haynes was also behind on its repayment plan for street funds, with staff saying the town had recently made up the shortfall and was current as of the meeting, but the committee still deferred the report to September. Members and staff also discussed how the speed-trap law is applied, whether certain fines and costs count toward the threshold, and the role of the prosecuting attorney in deciding whether to take further action. The committee then reviewed a special report on the Pulaski County Regional Solid Waste Management District, which had six findings involving board approval of payroll and contracts, credit card documentation, vehicle and cell phone use, competitive bidding, electronic funds controls, and unusually high advertising spending. District Director Craig Douglas said the board had delegated some authority, that receipts were missing during a temporary staffing gap, and that advertising was needed to educate the public; he also defended the sale of trailers and other equipment as a way to exit the trailer business. Several members questioned the explanations and the low resale value of equipment, but the committee ultimately deferred the report to September. The meeting also included a recognition of accounting students interning with audit staff and a final set of actions on deferred water and sewer reports: 11 were filed, seven were deferred for lack of proper responses, and a private report on Shannon Hills Water, Sewer, and Fire Department was noted as involving misappropriation by an office manager and inadequate internal controls.

Transcript Highlights:

• Valentina Stone and I'm an audit Valentina Stone and I'm an audit director<00:03:00.840> at
• resume resolve all audit findings. resume resolve all audit findings.
• implementation during the audit time. implementation during the audit time.
• this audit period. this audit period.
• findings from previous to close audit findings from previous audits audits audits and<00:42:15.200><

Keywords: 1183, house

Transcript Highlights:

• audit topics and uh audit audit topics and uh I<00:41:07.200> do<00:41:07.359> have<00
• that audit that you're thinking about. that audit that you're thinking about.
• audit? I guess is my question now. audit? I guess is my question now.
• So again, that audit is basically just an oversight audit of the performance audit of the agency and
• We're going to send the audit people back in, but then that dilutes the effect of the audit people.

Keywords: 928, house, all

Summary: The committee reviewed follow-up status on several prior audit observations. For the Department of Liquor Commission item tied to a DAS audit, staff explained that the commission had been listed as observation 8 because it participated in a recycling program, but the required response had been missed because DAS did not notify the commission. After the committee raised it, the commission contacted DAS and submitted the response, and members agreed the observation could be marked complete, making the audit 9 for 9 resolved. The committee then heard from the Department of Employment Security about the remaining open item from a 2016 audit of the former Department of Resources and Economic Development concerning the Work Ready New Hampshire program. The deputy commissioner said the issue had been addressed by 2019 statutory changes that moved the job training program to Employment Security, increased funding, and specifically recognized Work Ready New Hampshire in statute. Members indicated the item should be treated as resolved and moved to green. The Adult Parole Board also reported on its 2019 audit follow-up. Chair Roger Phillips said 18 of 26 recommendations had been completed, with eight still open, including structured decisionmaking, a tracking/performance measure system, records retention, and access to inmate mental health and substance abuse information. Committee members said the board needed to submit an updated report to DAS with timelines and explanations for the remaining items, and the board said it would provide a timeline within 30 days. The committee then agreed to expect a follow-up report after the first of the year, likely by the end of March, to review the status of the eight open items. At the end of the meeting, members discussed future audit topics. They noted that the wetlands council’s responses had been included with the department’s answers, so no separate appearance was needed. They also raised possible future audits involving special education oversight, the Board of Naturopaths, OPLC-related boards, dental examiners, and police standards training, with a request that some of those entities provide status reports at a later meeting.

Transcript Highlights:

• perform those audits.
• perform those audits.
• Uh, we do a lot of audits.
• particular entity that's being audited? particular entity that's being audited?
• audit gets whatever your type of audit audit gets whatever your type of audit it<00:36:30.160>

Keywords: Meeting Start 00:00:00 Attendance Roll Call 00:00:30 Personnel Cabinet 00:03:25 Department of Veterans Affairs 00:12:40 Auditor of Public Accounts 00:22:39 State Treasurer 00:42:24, 958, all

Summary: The committee first heard from Personnel Cabinet officials on House Bill 6, which required the Kentucky Employees Health Plan to offer a qualified high-deductible health plan by the 2026 plan year. Officials said the plan was already added for 2025, described it as the lowest-premium option with higher deductibles, and explained that federal rules prevent first-dollar coverage except for limited preventive services. They said 264 members had selected the plan out of about 142,000, and noted it also allows health savings accounts. Members asked about the plan’s benefits, what “catastrophic” meant, the deductible amounts, and whether employees were aware of the option; the cabinet said it would continue to highlight the plan in communications and that the deductible is above $8,000 for individuals and above $16,000 for families. The committee then received an update from the Kentucky Department of Veterans Affairs on the Bowling Green veterans center. Officials said the current target is to move into the building on October 28, with first admissions about two months later, pending final fixes and certification steps for Medicare, Medicaid, and the VA. They explained that about $7 million in FY25 appropriations lapsed because of construction delays, staffing ramp-up was postponed to avoid unnecessary spending, and the unspent funds should be considered in the next budget request. Members praised the project and asked about annual operating costs; officials said the current operating budget is about $15 million, though they do not expect to spend all of it this year. The commissioner also announced the fifth annual state commanders conference in Lexington, focused on veterans issues and featuring state, federal, and advocacy leaders. State Auditor Allison Ball then outlined her office’s budget priorities. She said the office is primarily a billing agency that charges audited entities for its work, and warned that some agencies are now signaling they may refuse to pay for audits related to kinship care and the medical cannabis application process. She said the office plans to continue requesting outlier credits for unusually burdensome county audit fees, funding for the ombudsman office’s transition and expanded in-office operations, and revenue replacement for local government audits and possibly state audits and special examinations. Ball also said the office conducts about 500 audits, reviews, and examinations a year and wants to restore performance audits with seed funding, as well as add investigators to the ombudsman office to focus more on child abuse and neglect cases. Members discussed the value of performance audits, the possibility of raising certain board thresholds to account for inflation, and the need for additional capacity to handle more audits.

Transcript Highlights:

• Tell us about your audit. Speak to us about your audit report. Okay. Good afternoon, Mr. Chairman.
• financial audit.
• Uh, I know that there was an audit before; now there’s an audit this time.
• course, from financial audits. course, from financial audits.
• <01:03:07.680> and audits um the 2019 financial audit and audits um the 2019 financial audit

Keywords: 928, house, all

Summary: The Judiciary Committee met to hear the Legislative Budget Assistant Office’s performance audit of the New Hampshire Commission for Human Rights. Auditors said the commission was inefficient and ineffective in investigating discrimination complaints and closing cases in a timely manner during fiscal years 2020 through 2023. The report contained 25 observations; the commission fully concurred with 24 and concurred in part with one. Auditors highlighted major problems with case processing delays, inaccurate case data, lack of a case management system, weak strategic planning and risk assessment, outdated and disorganized policies, confidentiality issues, expired administrative rules, fee-setting practices, incomplete financial-interest filings, and failure to complete required reports and reconciliations. Two recommendations, involving complaint screening and conciliation, may require legislative action. Several observations focused on the commission’s intake and investigation practices. Auditors said complaints may have been screened out before docketing, potentially preventing commissioner review required by statute, and that the investigation process lacked clear rules and guidance. They also found investigators were assigned non-investigative tasks, training was inadequate, interview requirements were unclear, supervisory duties were burdensome, and confidential information was not always protected by encrypted email. The audit recommended clearer administrative rules, better internal controls, more focused staffing, a supervisory investigator position, and improved training and documentation. Commission representatives said they had already made progress on several items since the audit began, including posting overdue biennial reports and moving toward a case management system expected to go live in June. They said they were working with EEOC counterparts and legal counsel, but emphasized staffing shortages and high turnover, noting the commission currently had nine people working out of 15 authorized positions, with three investigator vacancies and a vacant paralegal position. Committee members thanked the auditors and commission staff, discussed the history of the audit request, and raised concerns about how long the recommended corrective actions might take. The committee took no vote or formal action during the hearing.