Video & Transcript Research : 'auditing'
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NM
Transcript Highlights:
- He is a member of our audit committee as well as our executive committee. He attends regularly.
- the stewardship of our executive director **Marquita Russell**, we've gone from very questionable audits
- So that kind of brings up a question for me regarding questionable audits, which happen all over the
CA
California 2025-2026 Regular Session
Assembly Appropriations Committee Apr 8th, 2026
Transcript Highlights:
- I'm sure you're aware of the recent press articles by The Wall Street Journal and the federal audit into
- The audit found that there were significant billing errors and mistakes in the treatment, as well as
Summary:
The Assembly Appropriations Committee met on April 8, 2026, with a quorum established and 59 bills listed for consideration. The committee first approved two consent calendars: several bills were sent to the Assembly floor on a due-pass basis, and a smaller set was approved due-pass but not eligible for the floor consent calendar. The proposed suspense calendar was then deemed approved without individual debate on those measures.
The committee heard several bills in regular order. AB 1977, sponsored by the Secretary of State, would clean up and clarify the Online Notarization Act to support implementation by 2030; it drew no opposition and was approved. AB 2011 would codify existing federal mental health parity standards into state law; supporters said it would preserve enforcement authority, while health plans opposed it as premature given federal uncertainty and possible premium impacts; the bill was placed on the B roll call. AB 1673 would give county fish and game commissions more flexibility to use certain revenues for wildlife conflict prevention, and it advanced on an A roll call. AB 2233 would allow unused authorized ABA therapy hours for children with autism to be made up within the authorization period; supporters emphasized access and continuity of care, while insurers warned of higher costs and reduced utilization safeguards; it advanced on an A roll call. AB 1660, as amended, would give courts more flexibility in cases involving financial institutions and public guardians/conservators, with supporters saying it could save counties time and money; it was approved due-pass as amended.
During general public comment, speakers voiced support for AB 2081 and AB 1667, and opposition to AB 1777. After public comment and final vote recording for absent members, the committee adjourned.
NY
Transcript Highlights:
- An act to amend the Public Health Law in relation to the audit and review of medical assistance program
- So this bill would actually make it so that we would change the way that these audits are done.
Summary:
The committee considered a series of health-related bills, many of which were described as repeat measures previously passed by the Senate. Topics included expanding telehealth coverage, increasing Department of Health oversight of correctional health services, improving transparency for managed long-term care plans, requiring written consent for psychotropic medications in nursing homes and adult care facilities, extending Medicaid inpatient coverage for childbirth, expanding abortion travel funding eligibility for active-duty military families, simplifying Medicaid enrollment and recertification, adding certified recovery peer advocates to standard coverage, strengthening protections against sexual misconduct by medical providers, covering medically tailored meals and nutrition therapy, regulating retail clinics, requiring nurse representation on hospital governing boards, creating a blood clot and pulmonary embolism work group, testing potable water in parks, setting PFAS drinking water standards, improving lead service line identification, creating a quality incentive program for Medicaid managed care, expanding concussion information requirements to additional youth sports, setting a residency requirement for funeral director licensure, and changing Medicaid Inspector General audit practices.
Most bills were briefly explained by sponsors or the chair, with limited debate. Several members asked clarifying questions on specific provisions, including the frequency of park water testing, how concussion information would be distributed, and details of the nurse representation requirement. The chair also noted pulling one correctional health bill from the agenda in favor of a more comprehensive measure, and one bill on correctional health was formally removed from consideration.
The committee voted on each remaining bill, generally with unanimous or near-unanimous support. Most measures were reported to either first reading or finance, while the bill on psychotropic medications was sent to aging. The correctional health bill that remained on the agenda was approved despite one opposition, and the bill on funeral director licensure was also advanced with one abstention. The meeting concluded after all listed bills were acted on.
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism REVISED Feb 17th, 2026 at 01:30 pm
Economic Development, Workforce and Tourism
Transcript Highlights:
- I'm seeing where it says if total grant funds exceed $100,000, then a financial audit has to take place
- After $100,000, there is or the potential for an audit. Follow up, thank you.
Keywords:
SB1425, health care, healthcare workforce, workforce board, Health Care Workforce Resources Board, Health Care Workforce Resources Act, Oklahoma Health Care Workers and Educators Assistance Program, repeal, statutory repeal, health care workers, educators, workforce development, health professions, state board, assistance program, Oklahoma statutes, economic development, incentives, enterprise zones, local government
FL
Florida 2025 Regular Session
Transportation Mar 25th, 2025
TX
Texas 89th Regular
Water, Agriculture, and Rural Affairs Mar 3rd, 2025
Water, Agriculture and Rural Affairs
Transcript Highlights:
- Just give them something to audit when they go in and do their audit. Yeah.
Keywords:
water resources, interlocal contracts, local government, collaboration, planning activities, wildfire response, firefighting equipment, emergency services, state database, Texas Forest Service, customer complaints, Public Utility Commission, water service, complaint process, utility regulation, SB 971, Texas Water Assistance Program, Water Code, rural political subdivision, rural water
Summary:
The Senate Committee on Water, Agriculture, and Rural Affairs met on Texas Water Day and limited public testimony to two minutes. The chair emphasized the need to move quickly because of scheduling conflicts with other committees and noted the importance of water policy and related stakeholders. The committee heard several bills focused on water administration, rural utilities, emergency response, and public works contracting.
Senate Bill 790 by Senator Alvarado would let the Public Utility Commission create a simplified process for resolving tenant complaints over water or wastewater bill discrepancies; it was described as a way to avoid lengthy contested-case hearings for small disputes. Senate Bill 971 by Senator Sparks would clean up conflicting statutory definitions of “rural political subdivision” so Texas Water Development Board programs are applied consistently; Texas Rural Water Association testified in support. Senate Bill 767, also by Senator Sparks, would expand and improve a statewide database of fire-response equipment so departments, including volunteer and rural departments, can locate and share resources more effectively during emergencies; fire service witnesses supported the bill and suggested annual updates to keep the database current.
Chair Perry laid out Senate Bill 480 to clarify that local governments and special districts may enter interlocal agreements for water-related planning and research, including aquifer management and flood/water planning. He also presented Senate Bill 1066, which raises payment and performance bond thresholds for Texas Parks and Wildlife Department public works contracts to $150,000, arguing the change would reflect inflation and help smaller vendors on lower-risk projects. Witnesses were heard on the bills, with no opposition recorded in the transcript.
The committee voted out all five bills favorably. SB 1066, SB 480, SB 767, SB 790, and SB 971 each received unanimous committee approval and were recommended to the local and contested calendar, with SB 767 noted as amended by a suggested annual-update requirement for the equipment database.
NH
MN
Transcript Highlights:
- want them to dig in where we feel the agency's not doing its job because they have the ability to audit
- want them to dig in where we feel the agency's not doing its job because they have the ability to audit
- have<00:59:59.920>
the <01:00:00.079>ability <01:00:00.319>to <01:00:00.480>audit - <01:00:00.799>
the <01:00:00.960>agency <01:00:01.440>say have the ability to audit - the agency say have the ability to audit the agency say look<01:00:01.839>
you <01:00:02.000><
NH
New Hampshire 2025 Regular Session
House Health, Human Services and Elderly Affairs (02/12/2025)
Health, Human Services & Elderly Affairs
Transcript Highlights:
- But then DHHS vaccine program has never been audited.
- <02:11:53.520>
um your testimony was around um audit um your testimony was around um audit - I've reviewed that audit, so they are audited yearly, but that is simply, did we provide the money to
- What it does not do is audit that.
- There's no audit, zero oversight on that.
NH
New Hampshire 2025 Regular Session
House Education Funding (02/04/2025)
Transcript Highlights:
- Are you thinking that the service providers themselves should be audited?
- I was thinking of the program, which in part involves scholarship service provider, and if an audit,
- And the question is whether that information would be fully accessible in that audit.
- <03:41:55.560>
is be audited is be audited is that<03:41:58.040>is <03:41:58.199>would <03:42:22.080>be an audit a performance audit would be an audit a performance audit
Summary:
The Education Funding Committee met in executive session and first took up HB 193, which clarifies that dual and concurrent enrollment courses may not exceed four credits. Members said the bill came from the community college system and was intended to preserve the program’s high school-to-college pathway. An amendment changing the effective date to passage was adopted 18-0, and the committee then voted 18-0 to recommend OTPA on the bill as amended, with the bill placed on the consent calendar.
The committee then retained HB 295 and HB 366, both related to school building aid, after members said the issues were complex and needed more work. Both motions to retain passed 18-0, leaving the bills in committee without reports. The chair also said HB 354 would not be taken up that day because of possible changes from the Department of Education and others.
HB 494, funding the math learning communities program, was then amended to flat-fund the program rather than increase it, with members citing budget uncertainty. The amendment passed unanimously, and the committee then voted 18-0 for OTPA on the bill as amended, placing it on consent. Finally, HB 515, which would repeal charter public school eligibility for state school building aid, drew debate over whether charter schools should be treated differently from traditional public schools. The committee voted 10-8 for inexpedient to legislate, sending the bill to the regular calendar; Representative Damon was assigned the minority report and Representative Popovic the majority report. The committee then began HB 716, an appropriation for the dual and concurrent enrollment program, where members discussed flat-funding the program at $2.5 million per year and the potential impact on course availability, but the transcript cuts off before a final vote is shown.
LA
Louisiana 2026 Regular Session
Commerce May 20th, 2026
Commerce, Consumer Protection, and International Affairs
Transcript Highlights:
- You're not going to be able to audit them every month to make sure.
- You're not going to be able to audit them every month to make sure that they're doing what they need
- Before you start your closing rep, could I ask, do you know, would the state be able to audit these companies
- So is that broken when the board has an audit? Is that broken down as a separate?
Keywords:
economic development, rural communities, infrastructure, workforce training, Louisiana Economic Development, engineering, land surveying, construction, state fire marshal, plan review, hidden fees, junk fees, drip pricing, price transparency, mandatory fees, surcharges, consumer protection, unfair trade practices, advertising disclosures, total price
Summary:
The Senate Commerce Committee met on April 20, approved the prior meeting minutes, and then heard a series of bills and resolutions. It first advanced H. CR 66, which directs Louisiana Economic Development, working with the Governor’s Office of Rural Development, to study rural parish economic assets, infrastructure, workforce, and development opportunities. The committee also moved HB 387, a clarification allowing the fire marshal to review architectural and engineering plans equally, and HB 1223, which seeks to promote clinical trials in Louisiana by having LED market the state’s research capacity and by adjusting internal review board procedures. HB 1228, a cleanup bill for hearing aid dealers that updates definitions, contracts, testing periods, licensing, and related requirements, was also reported favorably, as was HB 950, which would create an elderly consumer perception program through the Office of Elderly Affairs to help seniors recognize scams and fraud.
The committee spent the most time on HB 617, a broad “hidden fees” consumer transparency bill. The author and supporters said it would require mandatory fees to be included in upfront pricing so consumers can make informed choices, while opponents from grocery, restaurant, hotel, housing, retail, and business groups argued the bill was vague, overly broad, and likely to create compliance burdens and litigation risk. Housing advocates objected to the bill’s housing exemption, warning it could weaken renters’ ability to bring claims over undisclosed fees. After extensive debate over variable pricing, sales taxes, enforcement, and the scope of the bill, Senator Morris moved to defer HB 617, and the committee agreed without objection.
The committee also heard HB 797, which would create a “Bayou Gold” certification program for certain gold vendors and transactional gold products. The sponsor said the program would encourage vendors to keep gold insured, segregated, and closer to Louisiana consumers, with the Treasury administering the certification through participant fees. Several senators and an outside witness raised concerns that the state seal could be mistaken for an endorsement, could create liability or consumer confusion, and would favor a narrow set of vendors. Despite opposition, the committee reported HB 797 favorably, with members noting it still had to go to Finance. Later, the committee advanced HB 1186, which would create a more uniform statewide building code and licensing system for inspectors, add disciplinary authority, and impose a small permit fee to support the program, and HB 1222, which would let LED develop a grocery initiative to address food deserts and food insecurity. The meeting concluded with the committee hearing HB 1256 on abandoned digital assets, which would require dormant digital assets to be held in original form for three years so owners can reclaim them.
AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Mar 11th, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- The real estate commission has good audits.
- :31:14.880>
commission <00:31:15.919>has <00:31:16.240>good <00:31:16.480>audits - real estate commission has good audits. real estate commission has good audits.
Keywords:
cannabis, psychoactive cannabinoids, CBD, delta-8 THC, delta-9 THC, delta-10 THC, criminal penalties, youth protection, medical cannabis, HB586, Cullman, Cullman County, City of Cullman, annexation, municipal boundaries, corporate limits, local legislation, boundary adjustment, city limits, municipal expansion
NM
Transcript Highlights:
- strong oversight with the board and our oversight committee and the funding agencies that fund us, that audit
- us over 12 audits a year.
- And we're very proud to say that we have over three decades of unmodified audits.
- The non-tax certificates track through who you supplied to, and then they can go back and audit you and
AL
Alabama 2026 1st Special Session
Alabama Senate State Governmental Affairs Committee Jan 21st, 2026
State Governmental Affairs
Transcript Highlights:
- pre-need money is protected and it's whole, and that requires a lot of man hours and requires um a audit
- requires<00:16:10.399>
um hours and requires um hours and requires um a<00:16:12.160>audit - <00:16:14.560>
And <00:16:14.800>so <00:16:15.120>it's a audit of those finances - And so it's a audit of those finances.
Bills:
SB7, SB22, SB39, SB40, SB45, SB46, SB86, SB95, SB107, SB7, SB22, SB39, SB40, SB45, SB46, SB86, SB95, SB107
Keywords:
voting rights, absentee ballot, protected classes, Alabama Voting Rights Act, felony conviction, election integrity, preclearance, Alabama Jobs Act, incentives, job creation, economic development, recapture provisions, capital investment, employment, board governance, occupational licensing, Sunset Law, public accountability, training requirements, SB40
WA
Washington 2025-2026 Regular Session
Senate Housing Sep 16th, 2025
Transcript Highlights:
- And also, will you be auditing? I work at the local level. I work for the City of Chattanooga.
- Did the question about auditing... Thank you. Did the question about auditing get answered?
- Could you comment on the auditing portion at all? Yeah, sorry, I missed that.
Summary:
The Senate Housing Committee heard presentations on a range of housing finance, permitting, and affordability tools. Chattanooga described its affordable housing PILOT program, which uses a per-unit property tax abatement tied to the rent loss from providing affordable units, with a 15-year term and annual compliance monitoring. Committee members asked about the program’s structure, whether it had been used elsewhere, and who was participating; the presenter said the first mixed-income project would bring 278 units with 42 affordable units and that the model was attracting private market-rate developers. Shoreline then described its MFTE and inclusionary zoning approach, emphasizing that longer tax exemption periods and station-area zoning changes had helped spur development, with most current pipeline projects concentrated near light rail stations.
The committee also heard from the Municipal Research Services Center and the Department of Commerce on tax increment financing, proportional impact fees, and permit timelines. Commerce explained that TIF can fund public improvements such as roads, utilities, broadband, and some affordable housing or child care facilities, while proportional impact fee guidance is intended to help jurisdictions charge fees more closely aligned with actual project impacts. On permit timelines, Commerce presented its first annual report under recent law changes, using 2024 as a baseline year and noting that reported timelines were generally longer than statutory goals; members asked about outliers, paper versus electronic processing, and whether back-and-forth between applicants and staff was driving delays. Commerce said it would follow up with more data, including on CHIP funding and permit reform practices.
Several local governments then shared permitting process improvements. Auburn reported relatively short review cycles and described its move to fully electronic permitting, internal performance standards, and a stock plan program that speeds review for repeated home designs. Bellevue described an AI permitting pilot with a local startup to help with pre-application questions, document triage, and plan review, aiming to reduce incomplete applications and revision cycles. Seattle presented a pilot for accessory dwelling unit co-development in which a mission-driven partner would help homeowners split lots, finance, build, and manage ADUs, with the homeowner eventually buying out the partner and retaining ownership; committee members asked about rent setting, management fees, and default risk, and staff said they would follow up. The committee also heard brief overviews of community land trusts and limited equity cooperatives as permanent affordability models, with presenters urging continued state and local funding support and policy recognition for these approaches.
WA
Washington 2025-2026 Regular Session
Senate Health & Long-Term Care Jul 22nd, 2025
Transcript Highlights:
- But the piece about this, which is also concerning, is that it applies to any audit by any agency—HHS
- The piece about this, which is also concerning, is that it applies to any audit by any agency—HHS, OIG
- feedback, maybe asking patients how was their experience with these individuals, and a review and audit
- Maybe asking patients how was their experience with these individuals, and a review and audit of medical
Summary:
The committee first received an update on the effects of HR1 and related federal Medicaid and marketplace changes from Governor’s Office and Health Care Authority staff. Presenters said the most immediate coverage losses are expected in the individual market beginning in January, with premium increases and an estimated 80,000 people potentially unable to afford coverage. They warned that larger Medicaid impacts will follow over the next year and beyond, including tighter eligibility checks, work requirements, reduced retroactive coverage, limits on state-directed payments and provider taxes, new cost-sharing, and changes affecting certain non-citizen adults. They also said the state plans to seek a waiver or extension for work requirements and will continue to analyze impacts, including on rural providers and Planned Parenthood-related services. Members asked about the effect on nursing homes, rural hospitals, and how the state can help providers and enrollees navigate the new requirements; staff said timelines and a state-specific implementation chart are being developed.
The committee then heard a report on the International Medical Graduate Work Group and Washington’s efforts to create pathways for internationally trained physicians. Testimony described the clinical experience license, the clinical evaluation assessment tool, grant funding for IMG support organizations, and a new hardship waiver process enacted this year. National presenters said many states have adopted similar pathways because of physician shortages, but Washington and Tennessee are among the few states that have actually issued licenses so far. They recommended clear guardrails, an employment offer before application, ECFMG certification, supervised practice, and data collection to avoid exploitation and protect patients. Members asked about state-to-state variation, retention of IMGs, and whether Washington should pursue dedicated residency or preceptorship options; presenters said the key next step is moving successful participants from supervised experience to a durable long-term license.
The final topic was implementation of Washington’s Apple Health doula benefit and the statewide doula hub and referral system. Senator T’wina Nobles highlighted the state’s $3,500 per-birth Medicaid reimbursement rate for doulas and the importance of the hub for referrals, training, and billing. Health Care Authority staff said the benefit launched January 1, 2025, and covers prenatal intake, labor and delivery, postpartum visits, and telehealth-supported services. They reported 336 state-certified doulas, 134 enrolled in Apple Health, 287 unique clients served, and 641 claims paid so far. Testimony emphasized doulas’ role in improving birth outcomes, reducing unnecessary interventions, and addressing racial disparities in maternal health, while noting that implementation is still early and ongoing.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 6 on Public Safety Apr 28th, 2025
Transcript Highlights:
- That would include auditing the counties and making sure that they're using these programs are evidence-based
- mechanisms, we recommend adding those by tasking the BSCC with taking on that greater role to both audit
- So the administration is opposed to establishing a whole new audit framework.
- We don't audit the programs, so that's not our role, but we do a pretty rigorous assessment of what they've
Summary:
The committee heard a broad public safety budget hearing focused on youth justice funding, probation incentive grants, and disaster response and recovery. On the youth justice item, the Office of Youth and Community Restoration described a proposed change to the JJRBG funding formula that would shift resources away from a DJJ-based measure and toward county youth population, serious offenses, and step-down placements in less restrictive programs. Members asked about data on Native American youth; OYCR said statewide data are limited, but its SYTF data show about 1% of youth in secure youth treatment facilities were Native in 2024. The Department of Finance had no objections, and the item was discussed as a way to support alternatives to long-term incarceration.
The committee then reviewed the community corrections performance incentive program for county probation departments. The Department of Finance proposed stabilizing the program with a maintenance payment, updating the performance baseline, and adding a growth factor; the LAO agreed the formula needed changes but recommended using 2022-23 data instead of 2021-23, using marginal rather than average cost assumptions, rejecting the growth payment and minimum guarantee, and adding stronger oversight through the BSCC. Finance said it was open to some technical changes but opposed a new BSCC audit framework, noting Judicial Council already surveys probation departments and that evidence-based practice use has increased over time. Members and staff indicated the proposal still needed further work.
A major portion of the hearing focused on the January 2025 Southern California wildfires and state disaster response. A resident of Altadena gave emotional testimony about evacuation failures, loss of home, and the need for accountability. LAO and Cal OES outlined the disaster response and recovery system, including mutual aid, alert and warning, debris removal, FEMA and state funding streams, and the long timeline for reimbursement. Cal OES said it had pre-positioned resources, temporarily took over the county’s wireless emergency alert function for about three weeks, coordinated debris removal and recovery operations, and had already allocated more than $286 million in state funds. Officials also discussed the 100% federal cost share for emergency work for 180 days and the uncertainty created by changing federal processes and the cancellation of the BRIC resilience program.
The committee also heard two smaller Cal OES items: a request to reappropriate about $22 million for the law enforcement mutual aid reimbursement program, which the LAO said should be placed in statute with clearer goals and reporting, and an update on Victims of Crime Act funding, where Cal OES said federal VOCA allocations have fallen sharply and that roughly $224 million would be needed to maintain current service levels if federal funding does not improve. Public comment included a request for funding to expand datacasting and emergency alert receivers for wildfire and earthquake warning.
NH
New Hampshire 2025 Regular Session
Senate Health and Human Services (04/24/2025)
Health and Human Services
Transcript Highlights:
- don't think the process exists for a reason, and if we want to focus on anything, we should maybe audit
- want to focus on anything we should f want to focus on anything we should f maybe<00:12:49.920>
audit - >
that <00:12:50.560>process <00:12:50.880>but <00:12:51.200>not maybe audit - that process but not maybe audit that process but not eliminate<00:12:51.839>
it <00:12:52.000
HI
Hawaii 2025 Regular Session
CPC Public Hearing - Thu Mar 20, 2025 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- to adopt an HD1 that will address the auditor's testimony and concerns regarding doing a follow-up audit
- <00:41:58.319>
a <00:41:58.720>followup <00:41:59.760>um <00:41:59.920>audit - <00:42:00.400>
on <00:42:00.640>a regarding doing a followup um audit on a regarding - doing a followup um audit on a bill<00:42:01.520>
that <00:42:01.760>was <00:42:02.000>
Summary:
The Committee on Consumer Protection and Commerce heard three resolutions focused on condominium management, insurance, and landlord-tenant issues. For HCR 24/HR 23, which sought a follow-up Sunrise review of condominium association managers, Hawaii Realtors and the Real Estate Commission supported the measure, while several condo owners and advocates described alleged embezzlement, misconduct, and lack of accountability in association management. The Real Estate Commission suggested using a more current bill, HB 1312, as the basis for the review. In decision-making, the committee adopted an HD1 to direct the auditor to conduct a Sunrise analysis on HB 1312 instead of the older cited bills, and the measure passed with amendments by unanimous votes, with one member excused.
For HCR 85/HR 79, which asked the Insurance Commissioner to study alternative insurance models for condominium associations and unit owners, the acting insurance commissioner said the division supported the concept but warned the study could be costly and time-sensitive, estimating roughly $1.5 million based on the breadth of the requested work. A committee member and the commissioner discussed whether the scope could be narrowed, and the commissioner said a narrower study could reduce costs. The committee ultimately deferred the measure for possible revision and future discussion.
For HCR 158/HR 153, which proposed an Attorney General-led working group to improve landlord-tenant code provisions, the Attorney General’s office said another agency with housing expertise would be better suited to convene the group and suggested LRB for legal research support. Hawaii Realtors supported the idea but said the chairing agency could be changed, while Maui Tenants and Workers Association urged stronger tenant representation and warned against framing the effort in a way that favors investors over tenants. A mediator also noted procedural gaps in court filing requirements for tenants and landlords. In decision-making, the committee adopted an HD1 to shift the convening role from the Attorney General to the judiciary, narrow the scope, and make technical changes; the amended resolution passed unanimously, with one member excused.
TX
Texas 89th 2nd C.S.
Homeland Security, Public Safety & Veterans' Affairs Mar 5th, 2025
Homeland Security, Public Safety & Veterans' Affairs
Transcript Highlights:
- So we have a number of audit firms under contract to make sure that our local partners get every dollar
- We audit agencies, we review them. That's going, that's something we've done traditionally.
- It won't, no, it will no longer just be an audit of simple files.
- And, and what you're left with is, well, I, I just have to work off of this list to go and do audits