Transcript Highlights:

• He notes that the report contains 13 internal control comments, including two material weaknesses.
• If you turn to the table of contents, you can see this report contains 13 internal control comments.
• The report contains 13 internal control comments.
• This observation discusses the need for the commission to strengthen internal controls over the NextG
• This process, expected to be performed by the system, included the design of internal controls and the

Summary: The committee first approved the June 20, 2025 minutes, with several members abstaining, and then adopted the consent calendar after removing items 223 and 224 under tab five, item 222 under tab six, and item 231 under tab seven. The committee also noted that an old business item related to YDC claims administration would be removed at a future meeting because the fiscal year had closed and no further committee action was needed. The main substantive discussion centered on Department of Health and Human Services requests. Item FIS-223 would fund a shared database between the Department of Education and HHS to identify children eligible for the summer EBT program; members asked whether it could also help with Medicaid or school reimbursement tracking, but the witness said the item was specifically for summer EBT and that broader integration questions would need follow-up with Education and Medicaid staff. The committee then adopted the item, with Representative Mooney voting no. Item FIS-224 concerned the phrase "high quality services" in child care-related funding; HHS said the standards come from the federal Office of Child Care, and the committee adopted the item. Item FIS-222 related to Money Follows the Person; HHS explained it is a 100% federally funded program that supports transitions from institutions to community living with services such as housing navigation, furnishings, and case management. Members questioned the scale and cost of the program, and HHS said the initial federal award was $5 million, with additional federal IT funding later approved; the committee adopted the item, again with Representative Mooney voting no. Under tab seven, the committee discussed item 231 involving ARPA funds and the YDC project. The Department of Administrative Services explained that recent Treasury guidance allows leftover ARPA dollars from approved projects to be repurposed only for additional work on already approved projects, not new projects. Members asked about whether the project was over budget and whether some items had been in the original plan; officials said the work reflected add alternates from the original bid and that the project was on track to meet the deadline. The committee adopted the item. The meeting then moved to the audit presentation on the New Hampshire Liquor Commission’s fiscal year 2024 management letter, which identified 13 internal control comments, including two material weaknesses, largely tied to the new NextG system. Recommendations included strengthening controls, formal risk assessment, reconciliations to New Hampshire First, cash receipt controls, subsidiary ledgers, SOC reports for vendors, internal audit functions, lease accounting, gift card breakage reporting, and IT security and access controls. The Liquor Commission said it concurred with most findings, described the system transition as successful overall, and said remediation would continue; committee members asked for estimated completion dates for audit findings and discussed the need for more regular follow-up on audit issues and budget monitoring.

Transcript Highlights:

• The second is the report on internal control over financial reporting.
• Fourth is to obtain an understanding of internal controls over federal programs.
• This was determined through the evaluation of the internal controls, is that so?
• that evaluation of the internal controls.
• internal control processes related to cash, revenues, receipting, and disbursements.

Committee: All LEGISLATIVE JOINT AUDITING

Transcript Highlights:

• </c><00:45:23.480><c> control</c> known as the report on internal control known as the report on internal
• </c><00:51:53.839><c> control</c> lotteries commission internal control lotteries commission internal
• > over</c> of the internal controls in place over of the internal controls in place over the<00:54:52.720
• </c><00:56:50.400><c> controls</c><00:56:51.359><c> over</c> operated suitable internal controls over
• the</c> internal controls related to the internal controls related to the Department's<01:01:38.240><

Summary: The Fiscal Committee met on January 30, 2025, and first organized itself by electing Senator Jim Gray as vice chair, electing Representative F as clerk, appointing Michael Caine as legislative budget assistant, and adopting the committee’s rules and procedures. The committee also adopted an amendment to the rules allowing audits to be automatically released to the public once placed on the Fiscal Committee agenda, with members discussing that the change would improve transparency and reduce paper handling. The minutes from the November 15, 2024 meeting were approved, with members who were absent abstaining. The committee then worked through a consent calendar and several individual items. It removed or noted withdrawals on a few items, including item 25004 for further discussion, item 25016 withdrawn by the Department of Education, item 257 removed by Representative F, and item 25001 removed under Tab 4. Item 25004, concerning the newborn screening program, prompted testimony from the Department of Health and Human Services explaining that the program is mandatory with an opt-out provision; officials said 99.2% of newborns were screened in 2023, meaning the opt-out rate was under 1%. The committee also approved item 25007, related to DHHS community health workers and telework policy, after hearing that the workers are not placed in schools and that DHHS follows statewide telework policy. On the regular calendar, the committee approved a Department of Administrative Services request to extend the release date for fiscal year 2024 numbers to March 31, and approved a Department of Fish and Game item. It also approved winter maintenance funding for the Department of Transportation after hearing that the $5.7 million request might not last through the winter if additional storms occur; DOT said even a small storm can cost more than $1 million and that crews are dispatched based on road conditions and supervisory judgment. The committee then approved items for the Judicial Council and the Office of Legislative Budget Assistant. The final discussion focused on the Health and Human Services dashboard and the Youth Development Center claims. DHHS acknowledged a data error in the APS client line and said Community Mental Health Center caseload data is still not fully accurate because two centers are undergoing EHR conversions. Members also asked about the low census at the Sununu Youth Development Center and about the process for managing future claims related to the YDC settlement fund. Witnesses from the Attorney General’s office said the fund is handled through a unique arrangement involving DOJ appropriations and judicial branch staff, that current judicial budget cuts are not yet affecting the litigation pace, and that the average resolution so far has been about $500,000, though future claims may vary. No votes were taken on the discussion items beyond the approvals noted above.

Transcript Highlights:

• It's got extreme, and we have to get that under control.
• It's got extreme, and we have to get that under control.
• It's got extreme, and we have to get that under control.
• It's got extreme, and we have to get that under control.
• </c> opportunity where we have more internal opportunity where we have more internal audit<00:23:34.120

Transcript Highlights:

• </c> shedding p through those internal shedding p through those internal combustion<00:37:54.720><c>
• </c><01:19:14.040><c> products</c> use and PS present in internal products use and PS present in internal
• </c><01:19:19.159><c> agency</c> the Minnesota Pollution Control agency the Minnesota Pollution Control
• </c><01:19:31.400><c> agency</c> Minnesota Pollution Control agency Minnesota Pollution Control agency
• </c> and also about dealing with internal and also about dealing with internal components<01:49:01.280

Committee: House Environment and Natural Resources Finance and Policy

Transcript Highlights:

• So there are internal controls also once people are inside the building.
• Visitors are inside the building—what kind of internal controls are we having?
• So there are internal controls also once people are inside the building.
• So there are internal controls also once people are inside the building.
• So there are internal controls also once people are inside the building.

Transcript Highlights:

• controls, and that these internal controls or practices could also be of benefit to regional transportation
• We have a director of internal controls that I created.
• We have a director, a director of internal controls that I created.
• And then the public can look at that and decide whether those internal controls and commitments are sufficient
• In addition, one of the things I did want to point out, in addition to the BSCC's own internal controls

Committee: Senate Joint Legislative Audit

Transcript Highlights:

• So that's the Office of Internal Affairs for CCR.
• The Office of Internal Affairs...
• of Internal Affairs?
• I also want to get to a point with internal affairs.
• I also want to get to a point with internal affairs.

Transcript Highlights:

• But today's select committee is really about what is in our control?
• International visitors are absolutely critical to the state's overall vitality.
• Just one single region controls 35 percent of that.
• hiring and investment to shocks like tariffs and export controls.
• hiring and investment to shocks like tariffs and export controls.

Summary: The Assembly Select Committee on Asia, California, Trade and Investment held its first informational hearing to examine California’s economic ties with Asia, the effects of federal tariffs, and ways the state can strengthen trade, investment, tourism, and subnational diplomacy. Chair Jessica Caloza opened by emphasizing California’s role as the world’s fourth-largest economy and a major exporter to Asia, and several members and guests highlighted the importance of AAPI communities, sister-city relationships, and coordinated state outreach. Lieutenant Governor Eleni Kounalakis described California’s trade missions, APEC hosting, and ongoing climate and trade partnerships, while Japan’s deputy consul general underscored Japan’s role as a major investor and trading partner and encouraged continued engagement. The first panel, featuring leaders from the Los Angeles County Economic Development Corporation/World Trade Center Los Angeles, the San Francisco Chamber of Commerce, and Visit California, focused on trade, tourism, and investment trends. Witnesses said tariffs and federal uncertainty are disrupting logistics, manufacturing, business travel, higher education, and tourism, with particular concern about port activity, international student declines, and reduced visitation from Asia. They urged California to remain “open for business,” invest in promotion and infrastructure, and use trade missions, MOUs, and sister-city ties to maintain relationships and attract investment. The second panel, with economist Kyle Handley and trade expert Glenn Fukushima, focused on the mechanics and consequences of tariffs. Both said tariffs function as taxes on importers and consumers, raise costs for businesses, and create uncertainty that delays investment, hiring, and supply-chain decisions. They warned that California is especially exposed because of its ports, cross-border trade, and reliance on global supply chains, and said new federal vessel fees and shifting trade routes could divert commerce away from California. They argued that the long-term damage includes lost growth and reduced U.S. credibility, and recommended that California “tariff-proof” its economy through faster ports, better infrastructure, export assistance, and reduced permitting barriers. In the final panel, representatives from the San Diego Regional Chamber of Commerce, Asian Business Association California, and the Small Business Development Center emphasized future opportunities and the needs of small businesses. They said California should deepen ties with Asia through conventions, tourism, and sector-specific partnerships in life sciences, clean tech, semiconductors, hospitality, and small business trade. The witnesses stressed that small and minority-owned businesses need more access to trade missions, capital, technical assistance, and state support, and that California’s economic strength depends on coordinated efforts across regions and industries.

Transcript Highlights:

• The second is the report on internal control over financial reporting.
• The second is the report on internal control over financial reporting.
• Fourth is to obtain an understanding of internal controls over federal programs.
• Deficiencies in internal control or noncompliance included the following.
• that evaluation of the internal controls.

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff. The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.

Transcript Highlights:

• They did not have adequate internal controls, and as a result we have four findings.
• </c><00:40:57.640><c> controls</c> forward inter intern controls forward inter intern controls maintaining
• The piece that's missing is the internal controls.
• </c><00:58:06.599><c> the</c> internal controls it's to ensure the internal controls it's to ensure the
• I think each of my four findings talked about improving internal controls.

Committee: House Human Services Finance and Policy

Transcript Highlights:

• It has control drums.
• It has a controlled drums.
• We have interns across the board.
• We have interns across the board.
• How do you control that extreme heat?

Committee: Joint Advanced Nuclear Energy Committee

Summary: The meeting was a presentation and Q&A at Idaho National Laboratory focused on the state of nuclear energy, advanced reactors, and the lab’s role in testing, regulation, and commercialization. Speakers described INL’s broader mission beyond nuclear, including cybersecurity and critical infrastructure, but emphasized its major nuclear capabilities: the Advanced Test Reactor, TREAT, the Materials and Fuels Complex, and other test beds used to accelerate fuel and materials testing. They also highlighted the lab’s size, workforce, internship pipeline, and partnerships with DOE, DHS, DOD, and private companies. A major topic was the federal push to speed up nuclear deployment through executive orders and regulatory reform. Speakers said DOE and the NRC are reducing unnecessary bureaucracy, streamlining environmental reviews, and working toward a goal of having three new nuclear systems achieve criticality by July 4, 2026. They discussed the difference between microreactors, small modular reactors, and traditional gigawatt-scale plants, arguing that advanced reactors can be factory-built, safer, and better suited for data centers, military bases, remote communities, industrial heat, and other nontraditional uses. They also said the U.S. is rebuilding its nuclear supply chain, including enrichment and fuel fabrication, and that states willing to host parts of the fuel cycle could see major economic benefits. The speakers addressed questions about cost, safety, waste, and international competition. They said advanced reactors rely on passive safety features, TRISO fuel, and natural circulation, and that the industry’s challenge is often cost uncertainty rather than a precise fuel or materials limit. They argued used nuclear fuel should be viewed as a resource rather than waste if recycling becomes policy, and said microreactors should produce relatively small amounts of spent fuel. They also noted that China and Russia continue to build aggressively, with China on pace to surpass the U.S. in total nuclear generation, while U.S. projects such as Palisades, Crane Clean Energy Center, Duane Arnold, Oklo, Aalo, MARVEL, and Project Pele are moving forward under DOE and private-sector partnerships.

Transcript Highlights:

• You know, it doesn't hurt to continue to review and improve our financial controls, internal controls
• controls.
• controls.
• This process creates a critical layer of internal control.
• As you know, my staff have indicated, we try our best to implement internal controls so that we're catching

Summary: The committee met to receive a detailed financial operations presentation from the South Carolina Vocational Rehabilitation (VR) agency, with staff walking members through funding sources, budgeting, accounts receivable, accounts payable, and grants management. Sabrina Walker explained VR’s blended funding structure, including federal grants, state appropriations, program income, and interagency contracts, and emphasized that state funds are essential to meeting the federal match and maintenance-of-effort requirements. Members asked repeatedly about transparency, audit controls, and the risk that state cuts could reduce federal drawdowns; staff responded that all reports reconcile back to the SCEIS accounting system, are subject to state audits and internal reviews, and that even modest state reductions could significantly reduce total available funding. The committee also discussed pre-employment transition services for students with disabilities, with staff confirming services are offered through school districts, charters, and private schools, and that contracts are monitored for performance and compliance. The presentation then shifted to budgeting and internal controls. Walker described a zero-based departmental budgeting process, monthly monitoring reports, contingency reserves for unexpected expenses, and a formal annual cycle that culminates in board approval. Members asked about facilities tracking, culture, and how the agency maintains accountability; staff said facilities staff inspect buildings and equipment, supervisors justify line-item requests, and the process has become smoother over time as departments learned the system. Cynthia Johnson followed with an accounts receivable overview, describing invoicing, receipting, aging, customer verification, year-end reporting, and the use of cross-training, shared email inboxes, and spreadsheets as checks and balances. She also explained work training center billing, interdepartmental transfers, and the revolving fund used to issue consumer checks more quickly than standard vendor payments. Olivia Perez presented accounts payable operations, including invoice processing through SCEIS and OnBase, the three-way match, travel reimbursements, revolving fund checks, State Treasury Office interactions, and handling of reversals, rejections, and levy notices. She reported that AP processed 67,723 SCEIS payments, 13,670 case management system invoices, 3,379 travel reimbursements, and 15,693 revolving fund checks in fiscal year 2025, with only 70 payment rejections. The final portion of the meeting covered Grants and Funds Management, where Walker explained federal reporting, drawdowns, payroll allocation, asset tracking, lease and IT contract reviews, cost allocation, and closing packages. She noted upcoming system changes such as S/4HANA, Workiva, and SC Pro, but said the agency is receiving training and feedback opportunities. No formal votes or legislative actions were taken during the presentation portion beyond approval of the prior minutes and a brief recess.

Transcript Highlights:

• </c> strengthen our internal strengthen our internal controls<00:02:03.280><c> now</c><00:02:03.520><
• </c> our internal our internal controls<00:02:18.959><c> and</c><00:02:19.080><c> I</c><00:02:19.200>
• controls from 2019 OA report on internal controls from 2019 flagged<01:02:44.520><c> that</c><01:02:
• </c><01:19:32.400><c> controls</c><01:19:33.280><c> audit</c> Staffing for our internal controls audit
• It's stunning to me that the work on internal controls has not fixed this yet.

Committee: House Fraud Prevention and State Agency Oversight Policy

Transcript Highlights:

• </c><00:10:29.680><c> Revenue</c> the definition of the Internal Revenue the definition of the Internal
• Warner, who is the director of the Duluth International Airport. Welcome to the committee.
• Warner, who is the director of the Duluth International Airport. Welcome to the committee.
• Warner, who is the director of the Duluth International Airport. Welcome to the committee.
• This tax is... ...controlled by the airports commission.

Committee: Senate Taxes

Transcript Highlights:

• :18.880><c> less</c> international service, probably less international service, probably less than<00
• 00:32:20.799><c> referred</c> international service that Dan referred international service that Dan
• </c><00:40:24.079><c> air</c> we want to have international air we want to have international air service
• Um that was one of control positions.
• airport when you land from international airport when you land from an<00:45:42.640><c> international

Summary: The committee heard an update from Kentucky’s three major commercial airports: Lexington Blue Grass Airport, Louisville Regional Airport Authority (SDF and Bowman Field), and CVG. Lexington’s Eric Franco described post-COVID growth that has already exceeded pre-pandemic activity, along with a master plan focused on the whole airport, expanded surface parking, relocation of the air traffic control tower, and a major terminal project estimated at $500 million to $700 million. He emphasized the airport’s role in serving both passenger and corporate aviation across central Kentucky and thanked the legislature for prior funding, including $5 million for parking. Louisville’s Dan Mann reported record passenger growth, expanded nonstop service, and especially strong cargo activity driven by UPS, noting SDF is now among the busiest cargo airports in North America and Bowman Field remains the state’s busiest general aviation airport. He highlighted major infrastructure needs, including airfield and terminal work, parking expansion, and a planned federal inspection service facility to support international flights around events like the Kentucky Derby.

Transcript Highlights:

• But today's select committee is really about what is in our control?
• Across our priority international markets, you know, cost is a big issue.
• Just one single region controls 35 percent of that.
• hiring and investment to shocks like tariffs and export controls.
• And a lot of international trade is just based on trust.

Summary: The Assembly Select Committee on Asia, California, Trade and Investment held its first informational hearing to examine California’s trade, tourism, and investment ties with Asia and the effects of federal tariffs. Chair Jessica Caloza opened by emphasizing California’s role as the world’s fourth-largest economy and a major exporter to Asia, and several members and guests highlighted the importance of subnational diplomacy, sister-city relationships, and coordinated trade missions. Lieutenant Governor Eleni Kounalakis described California’s long-standing engagement with Asian partners, citing trade missions, the 2023 APEC summit in California, and the state’s large Asian American and Pacific Islander population as reasons to deepen these relationships. The first panel focused on trade, tourism, and foreign investment. Leaders from the Los Angeles County Economic Development Corporation, the San Francisco Chamber of Commerce, and Visit California said California’s economy depends heavily on Asia-linked trade, tourism, and direct investment. They warned that federal tariffs and related policy uncertainty are disrupting ports, logistics, manufacturing, education, and travel, with impacts on longshore work, shipping volumes, international students, and visitor spending. Visit California reported a decline in 2025 visitation, especially from Asia and Canada, and urged stronger promotion, partnerships, and state-level support to maintain California’s global brand. The second panel examined tariff impacts in more detail. Glenn Fukushima and Dr. Kyle Handley said tariffs function as taxes on imports, raising costs for businesses and consumers and discouraging investment when policy changes are frequent and unpredictable. They argued California is especially exposed because of its ports, supply chains, and cross-border trade with Asia and Mexico, and warned that new vessel fees and rerouted freight could further harm California shippers. Both said tariffs are unlikely to achieve clear strategic goals quickly and may damage U.S. credibility and long-term trade relationships, while recommending that California focus on making itself more competitive through infrastructure, permitting reform, export assistance, and other measures within state control. The final panel turned to future opportunities and the role of small businesses. Speakers from the San Diego Regional Chamber of Commerce, the Asian Business Association California, and the Small Business Development Center network stressed that small and minority-owned firms often feel trade disruptions first and need more access to trade missions, capital, technical assistance, and large events that generate business spillover. They said California should continue investing in ports, business support systems, and international partnerships so that trade and tourism gains reach businesses across the state.

Transcript Highlights:

• Many of you attended the MRO Hangar celebration at Oklahoma City International Airport, Will Rogers International
• I was just there two weeks ago at Tulsa International.
• The Durant Air Traffic Control Tower, you guys appropriated $3 million for the new air traffic control
• This is for FOD control.
• Davis is what we call an internal way station.

Summary: The committee met for an oversight update on how one-time and recurring transportation-related appropriations are being implemented. Oklahoma Department of Aerospace and Aeronautics Director Grayson Artees reviewed ARPA and PREP-funded airport and aerospace projects, including completed or nearing-completion work at Will Rogers, Woodward, Ardmore, Tulsa’s air traffic control tower, and multiple hangar, terminal, taxiway, utility, and UAS infrastructure projects statewide. He also discussed one-time FY25 and FY26 appropriations for airport development, the repurposing of an unneeded Lufthansa project allocation into other aerospace projects, and the department’s aerospace education grants, classroom labs, aircraft-build programs, and internship support. Members asked for lists of participating schools and for a clearer overall accounting of the funding; Artees said the department would provide those materials and estimated roughly $400 million has been invested in aerospace and defense since PREP and ARPA, with about $250 million directed to airport infrastructure. The committee then heard from ODOT Secretary Tim Gatz on the Retro Fund, lake and industrial access roads, ports of entry, and the PACT Fund. Gatz said Retro, created in statute and funded with $200 million in both 2024 and FY25, is helping accelerate rural high-impact road and bridge projects; he reported $249 million awarded so far, supporting about $1.4 billion in construction, with most projects expected to be awarded by September 2027. He also described lake and industrial access projects, including work at the Port of Inola, and updated members on ports of entry, internal way stations, and the replacement of the aging OkiPROS permitting system with ProMiles. On PACT, he said the county road and bridge allocations are being administered, but the Tax Commission’s role in distributing the county road share has created unnecessary bureaucracy; he urged a statutory fix so the money can go directly to counties. Members asked for lists of approved lake/recreational projects and for clarification on the Tax Commission issue; Gatz said ODOT would provide the project list and that he would welcome Tax Commission input on a legislative remedy. No votes were taken, and the meeting adjourned after the updates and questions.

Transcript Highlights:

• To strengthen internal controls, credit card statements are now reviewed monthly by the CFSD business
• These measures are intended to strengthen internal controls and ensure constitutional compliance.
• These measures are intended to strengthen internal controls and ensure constitutional compliance.
• In addition to the items listed, the district lacked internal controls over credit card purchases.
• In addition to the items listed, the district lacked internal controls over credit card purchases, as

Committee: All LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS

Summary: The committee met to review education audit reports and heard responses from several school districts with findings. Camden Fairview School District was cited for using operating funds for an end-of-year employee awards banquet and for unauthorized credit card charges that caused a small loss; district officials said the current administration had strengthened controls, stopped the banquet practice, and improved monthly credit card reconciliation. Members questioned whether the prior officials were still employed, whether the credit card issue was an outside hack, and how teacher appreciation could continue without using district funds. Forest City School District was cited for spending about $33,000 on an off-campus staff celebration and entertainment event; district representatives said the money came from long-standing Pepsi-related donation funds, that the event was intended to recognize staff and growth, and that they would change practices and receive training going forward. Members discussed whether those funds were private donations or operational funds, and staff said the district’s accounting treatment made them subject to the constitutional restriction at issue. The committee also reviewed several other findings. Conway School District was referred for an ongoing investigative report involving misuse of district funds and resources by former maintenance employees. Magnolia School District had undeposited activity funds totaling more than $21,000, tied to a resigned high school secretary and sponsor receipts not deposited. Westside School District had about $30,000 in credit card charges lacking documentation or business purpose, including charges by the superintendent, personal purchases, and items shipped to personal addresses; the matter was referred to the prosecuting attorney. Boonville School District was cited for paying a board member’s son more than the statutory limit for seasonal groundskeeping without the required exemption, and DESE later denied the exemption request. After discussing those cases, the committee filed the remaining eight findings en masse and then filed the 89 reports with no findings. Members noted that most school districts audited had clean reports and encouraged districts to continue good practices while learning from the findings discussed.

Transcript Highlights:

• controls are essential strong internal controls are essential for<00:25:39.120><c> maintaining</c><00
• section to examine internal processes and strengthen internal controls to ensure DNR is paying overtime
• DPS is also committed to improving payroll systems and internal controls to ensure DPS is meeting our
• </c><00:49:15.599><c> controls</c><00:49:16.000><c> seriously</c> take those internal controls seriously
• take those internal controls seriously that<00:49:16.720><c> we</c><00:49:16.880><c> make</c><00:49: