Video & Transcript Research : 'audit process'
Page 1 of 500
KY
Kentucky 2025 Regular Session
Public Pension Oversight Board (7-29-25)
Transcript Highlights:
- We're going to look at Senate Bill 9, the TRS leave audit requirements and process.
- to an entrance conference, which is the first part in our formal audit process.
- <00:05:23.759>
So part in our formal audit process. So part in our formal audit process. - What I'm finding confusing, and I am super hopeful in your audit process to better understand why we
- Our hope with the audit is, again, to do that, you know, information-gathering process so that we can
Keywords:
Meeting Start: 00:07
Attendance Roll Call: 00:13
Approval of Minutes: 02:28
2025 RS SB 9: TRS Leave Audit Requirements & Process: 03:05
2025 RS SB 10: Overview of Enacted Legislation & Discussion: 28:38
Adjournment: 42:13, 958, all
Summary:
The meeting opened with roll call, a quorum was confirmed, and the minutes were approved. The committee then heard testimony on Senate Bill 9, which concerns TRS sick leave audit requirements and process. Auditor Allison Ball’s staff said the audit is an information-gathering review of how teacher sick leave is accumulated, current balances, how many employers use the sick leave function, and the policies and procedures governing sick leave. Members discussed how unused sick leave affects retirement calculations, the distinction between the state’s financial responsibility and school districts’ responsibility, and whether the audit would also examine related leave categories such as personal leave, annual leave, and leave of absence. Committee members emphasized that Senate Bill 9 was intended to add accountability and standardize reporting, including preventing annual leave from being rolled into sick leave.
Several members asked for clarification on how sick leave is factored into retirement benefits. Witnesses and members explained that, under the system described, accumulated sick leave can be converted into retirement credit based on a teacher’s daily rate and then multiplied by a percentage, with the school district often bearing the cost. Members also noted nuances in the law, including different accumulation limits by hire date and tier, and that the audit may help the public better understand why some educators retire relatively young. The auditor’s office said it is still early in the process, has met with TRS leadership, and will report back once the audit progresses. The committee also asked whether maternity leave would be included; the auditor’s office said it was not specifically mandated but could be examined if the body requests it.
The committee then received an overview of Senate Bill 10 from KPA representatives Ryan Barrow and Rebecca Atkins. They explained that the bill enhances retiree health insurance benefits for certain CRS members who are non-Medicare participants and meet specified career thresholds, with different rules for hazardous and non-hazardous service. They described the benefit as $40 per month per year of service for non-hazardous service and $50 per month per year for hazardous service, both inflated annually, and clarified that these amounts are not cumulative with prior benefit formulas. Members asked about the interaction between the new amounts and existing benefits, and the presenters explained that the bill also changes current employee health insurance contribution rates effective July 1, 2026, with different impacts by tier and hazardous status. The committee discussed the need for clear communication to affected employees and reviewed example calculations showing how the new contribution structure would work.
KY
Kentucky 2026 Regular Session
Public Pension Oversight Board (6-1-26)
Transcript Highlights:
- Just kind of overview of some of our audit process and we'll let you take it from here.
- > let some of our audit process and we'll let some of our audit process and we'll let you<00:03:53.120
- It's not a forensic audit. It's not an operational audit.
- It's not a forensic audit. It's not do. It's not a forensic audit.
- As far as the process, if the desire is to have the audit concluded by the time we get around before
Keywords:
Meeting Start: 00:00:09
Attendance Roll Call: 00:01:42
Approval of Minutes: 00:03:23
Overview of Actuarial Audit Process: 00:03:47
Overview of Reemployment After Retirement Provisions: 00:25:26
Teachers’ Retirement System: 00:25:26
Kentucky Public Pensions Authority: 00:50:32
Adjournment: 01:02:55, 958, all
Summary:
The meeting began with quorum, approval of the prior minutes, and an announcement that the June meeting had been canceled and replaced by this combined May/June meeting; the next official PPOB meeting was announced for July 21 at 2:30. Staff then gave an overview of the Public Pension Oversight Board’s required actuarial audit process, explaining that House Bill 238 requires a review every five years of the retirement systems’ actuarial assumptions and methods, funded by the systems themselves. The presentation distinguished this audit from a financial or forensic audit, described the three possible audit levels (full replication, limited/spot review, or basic review), and noted that the last audit in 2021 was a level one performed by Milleman Consulting at a cost of about $190,000. Members discussed timing for the next audit cycle, with a request to LRC likely needed in July or August to target the June 30, 2026 valuation, and several members expressed interest in another level one review. Questions also addressed whether prior audits found major issues; staff said the 2021 review was generally clean but recommended more consistency in reporting and assumptions across systems.
The committee then welcomed new staff and interns, including Odet Guanzi of KPPPA and Team Kentucky intern Amamira Bowman. Bo Barnes of the Teachers Retirement System presented an overview of the statutory framework for reemployment after retirement under KRS 161.605. He explained that the law is intended to let retirees return to help with staffing needs, do so in an actuarially sound way through required contributions, and keep TRS compliant with federal tax rules for a qualified plan under section 401(a). Barnes described the required breaks in service and earnings limits for retirees returning part-time or full-time, including the three-month or 12-month break depending on the employer, the 6,900-day limit, and the daily wage threshold based on years of service. He also noted a lightly used critical shortage program that allows school districts to hire retirees without a wage cap, while still observing the break-in-service rules.
Members asked questions about who decides the scope and level of the actuarial audit, how the audit would treat leave balances and other benefit-related items, and whether the prior level one audit identified substantial problems. Staff said the committee would request the audit, but LRC would handle contracting, and that the audit scope could include items like sick leave and annual leave costs if requested. On the reemployment topic, Barnes emphasized that the rules are designed to avoid pre-arranged retire-and-return arrangements that could jeopardize TRS’s tax-qualified status. No formal votes were taken beyond approving the minutes, and the meeting concluded with the presentations and discussion of these pension oversight issues.
TX
Transcript Highlights:
- That's a quick process. It usually only takes a matter of days.
- , and that process is to be worked out through the rules setting process that the compact would go through
- ICPC is clearly a broken process.
- remains in place and we continue to use that process.
- The term processed food is, um, it, it's not very widely, uh, defined.
Keywords:
Medicaid, nutrition support, maternal health, chronic conditions, pilot program, DFPS, Department of Family and Protective Services, child protective services, child abuse investigations, child neglect, child exploitation, advisory committee, Family and Protective Services Council, council abolition, foster care, due process, investigative procedures, child welfare, parental rights, family preservation services
AZ
Arizona 2026 Regular Session
03/04/2026 - House Federalism, Military Affairs & Elections
Federalism, Military Affairs & Elections
Transcript Highlights:
- This was quite an interesting process for our town clerk to go through.
- The statute only names county boards of supervisors in the drafting process.
- Dana, you didn't want to come on down and explain why you should be involved in this process?
- Right now, 16-4-52 means that the EPM has the role of law, so this body should be involved in that process
- and Senate committees with jurisdiction over elections to make sure that we have more of a public process
Keywords:
campaign finance, contribution limits, reporting requirements, political action committees, elections, campaign contributions, candidate committees, posthumous provisions, termination process, Arizona Revised Statutes, voting systems, vote tabulation, election security, internet connectivity, offline voting, chain of custody, polling place equipment, counting center, central counting center, election management system
Summary:
The Committee on Federalism, Military Affairs & Elections met and took up several election- and campaign-related bills. SB 1006 would raise the threshold for itemizing in-state individual campaign contributions in committee reports from $100 to $200 and increase the aggregate reporting threshold accordingly; staff described it as a straightforward campaign finance update, and it passed 4-3. SB 1029 would treat a candidate committee as intending to terminate upon the candidate’s death and allow certain designated individuals to serve as treasurer; testimony from the Town of Queen Creek described practical problems encountered after the deaths of officeholders, and the bill passed unanimously 7-0. SB 1038 would require county election officials to transmit the cast vote record to the Secretary of State and prohibit alteration except as otherwise allowed; members debated whether CVRs are already public records and whether the bill was needed, and it passed 4-3. SB 1237 would add county recorders and the House and Senate election committee leaders to the list of officials consulted by the Secretary of State when prescribing the Elections Procedures Manual; county officials testified this would better reflect their role in early voting and other election functions, and it passed 4-3.
The committee also heard SB 1057, which would require vendors providing ballot paper fraud countermeasures to meet specified ISO certifications and include at least three of ten listed security features. Staff explained the ISO standards, and members discussed whether the bill needed additional safeguards and whether it differed from a vetoed bill from the prior session. The bill passed 4-3, with some members noting they wanted amendments or had concerns about the standards and the bill’s structure.
After discussing several additional measures, the chair indicated he was not comfortable moving the remaining bills without the sponsor present. Without objection, the committee held the remaining bills and adjourned.
TX
Transcript Highlights:
- So it is a litigated process. Very litigated.
- What process could we use as far as setting arbitrary caps?
- It's an expensive process. Um, and the process is a, as I mentioned, is a litigated one.
- I'm trying to understand the process here, um. So we have a water system.
- It is a very expensive process.
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
TX
Transcript Highlights:
- We will be able to process these within the 60-day time frame.
- Yes, there is good science to it, the water loss auditing process.
- There is, and on that topic of validity of water loss audits, it...
- So we support the completion. of the audits that they have to turn in.
- have... of a transparent application process that requires notifications.
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
TX
Transcript Highlights:
- So it is a litigated process. Very litigated.
- It's an expensive process. and the process, as I mentioned, is a litigated one.
- I'm trying to understand the process here.
- But there is a process in place where, if TCP...
- The process at the Public Utility Commission, right?
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
OK
Oklahoma 2026 Regular Session
Local and County Government Apr 7th, 2026 at 02:00 pm
Local and County Government
Transcript Highlights:
- I know we're outside of the amendment process, but is it possible to get a printed copy of that amendment
- It has to do with updating and modernizing our municipal audit process for small communities of under
- I was just wondering, you spoke to the lengthy bidding process. Could you speak to that again?
- So professional services will be allowed in this in a different process.
- Three entities and subdivisions of the state will follow that bidding process.
Keywords:
counties, county officers, education, training, sunset law, county purchasing, procurement practices, budget management, public accountability, emergency procurement, reverse auction, bidding process, competitive bidding, public procurement, city council regulations, public works, bidding procedures, construction contracts, transparency, public trust
LA
Louisiana 2026 Regular Session
Senate and Governmental Affairs May 6th, 2026
Senate & Governmental Affairs
Transcript Highlights:
- So it essentially is going to raise the audit threshold from...”
- Usually they have a four-year degree in auditing or accounting.
- , payroll auditing, procurement, contract negotiations?
- the things of auditing, payroll auditing, procurement, contract negotiations, all that kind of thing.
- But if they're afforded due process and we don't need board members...
Keywords:
Senate rules, Louisiana Senate, Senate Chamber, smart glasses, recording eyewear, audio recording, video recording, wearable technology, covert recording, legislative security, media access, chamber decorum, Senate President, internal rules, public access, lobbyists, official journal, public notices, competitive bid, Louisiana legislation
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Feb 12th, 2025
Ways and Means General Fund
Transcript Highlights:
- We pray that as we deliberate today, we would look to honor and glorify you in the process.
- Colleagues supporting it, basically what this does is it really just gets women into the process faster
- Just one comment: I think it's pretty clear the process when they did not get care until the second..
- premature 12th grandchild who came as a result of placenta failure in my daughter-in-law, and that process
Keywords:
elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency
LA
Louisiana 2026 Regular Session
House and Governmental Affairs Apr 14th, 2026
House and Governmental Affairs
Keywords:
juror confidentiality, public records, criminal procedure, privacy, court disclosure, intercollegiate athletics, confidentiality, revenue sharing, student athletes, official journal, public notices, government transparency, local government, municipal website, school board notices, parish council, police jury, special districts, levee district, drainage district
AZ
Transcript Highlights:
- Then people are—it goes through a process. And so...
- Arizona should only have to pay a minimal processing fee.
- That’s the beginning of something known as an audit trail.
- Sorry, so there is a whole process... Excuse me.
- But it's administrative action, and after that process of certification, there is another process where
Bills:
SB1003, SB1006, SB1029, SB1037, SB1038, SB1039, SB1040, SB1053, SB1057, SB1060, SB1061, SB1068, SB1069
Keywords:
election, canvass, certification, ballot tabulation, write-in candidates, registration, voting procedures, campaign finance, contribution limits, reporting requirements, political action committees, elections, campaign contributions, candidate committees, posthumous provisions, termination process, Arizona Revised Statutes, voting systems, vote tabulation, election security
Summary:
The Judiciary and Elections Committee opened with roll call, member introductions, and a lengthy agenda item on alleged anomalies involving the State Bar of Arizona. The committee heard live testimony from a former attorney who described his disciplinary experience as retaliatory and unfair, and staff read excerpts from affidavits criticizing bar discipline procedures, notice, and due process. Members debated the State Bar’s authority, attorney discipline rules, and whether attorneys can practice while under investigation, with some arguing the bar is unaccountable and others emphasizing the Supreme Court’s oversight and existing disciplinary procedures.
The committee then considered several election-related bills. SB 1037, requiring stricter security measures for vote-recording and tabulating equipment, passed 4-2-1 after members debated claims of election-system vulnerabilities and the cost of added safeguards. SB 1038, which would make cast vote records publicly available quickly after polls close, was amended to require transmission to the Secretary of State within 48 hours after canvass and then passed 4-2-1. SB 1040, expanding public online access to voter registration rolls in read-only form, also passed 4-2-1 after privacy concerns were raised and the sponsor argued for transparency.
The committee next approved SB 1039, allowing attorneys who prevail in discipline matters to seek damages for reputational harm and lost earnings, despite objections that it raised separation-of-powers concerns and testimony about bar discipline procedures. SB 1053, capping Arizona resident concealed-carry permit fees at 10% of the nonresident fee, passed 4-2-1 after supporters framed it as a constitutional-rights and affordability measure and opponents raised public-safety and revenue concerns. SB 1057, requiring ballot paper fraud-countermeasure features, passed 4-2-1 after debate over cost and vendor capability. SB 1060, removing a voting exemption for U.S. citizens who have never resided in the United States, passed 3-2-2 amid concerns about unintended effects on military families. Finally, SB 1061, lowering the fentanyl threshold for enhanced sentencing from 200 grams to 9 grams, drew strong opposition from defense and civil-liberties witnesses who warned it would sweep in users and prescribed medications; the transcript ends during that testimony, before a final action is shown.
OK
Oklahoma 2026 Regular Session
County and Municipal Government Feb 11th, 2026 at 03:00 pm
County and Municipal Government
Transcript Highlights:
- Last year, on the heels of several auditor's reports that came out, single-issue audits, we found quite
- bill request from the state auditor's office that updates and modernizes their Oklahoma municipal audit
- process for small communities under 2,500 population.
- I've also worked on this, not this particular bill, but this process for the past four years.
Keywords:
property rights, public nuisance, compensation claims, government enforcement, Oklahoma Safe Neighborhoods Act, public utility, municipal water, wastewater services, liability protection, third-party contractors, infrastructure maintenance, emergency response, regulatory compliance, animal welfare, pet shops, commercial breeders, county regulations, animal shelter licensing, county purchasing, procurement practices
TX
Transcript Highlights:
- requirements for persons serving as special education representatives and hearing officers at impartial due process
- curriculum requirements for public schools by adding focused instruction on local and state civic process
Bills:
HB178
MN
Minnesota 2025-2026 Regular Session
Tran Committee Meeting - 2026-04-08
Transportation Finance and Policy
Transcript Highlights:
- And it's really a three-step process.
- This is a relatively straightforward process.
- able to participate fully in that process.
- We recognize that this is a new process.
- I don't understand the process.
Bills:
HF4807
AL
Alabama 2025 Regular Session
Alabama Senate Finance and Taxation General Fund Committee Apr 2nd, 2025
Finance and Taxation General Fund
Transcript Highlights:
- Why go through the process more?
- the process now for eligibility?
- Post-election audits ensure public confidence in the election process and increase transparency by demonstrating
- Who's going to pay for the audit? ...who's going to pay for the audit? Um, it's by the state.
- I think all should have to have the audits. Okay, one quick... ...audits. Okay, one quick...
Keywords:
SB245, public assistance, Medicaid, SNAP, food assistance, Alabama Medicaid Agency, Department of Human Resources, eligibility verification, self-attestation, data matching, fraud prevention, improper payments, program integrity, benefit eligibility, income verification, residency verification, asset verification, electronic benefit transfer, EBT, cross-checks
AL
Alabama 2026 1st Special Session
Alabama House Ethics and Campaign Finance Committee Jan 28th, 2026
Ethics and Campaign Finance
Keywords:
law enforcement, false information, criminal penalty, public safety, identification, school psychology, interstate compact, licensure, professional services, education, HB252, Class IV municipality, Class IV municipalities, municipal audit, audit rotation, certified public accountant, CPA, municipal accounting, Section 11-43B-9, county and municipal government
MN
Minnesota 2025-2026 Regular Session
House State Government Finance and Policy Committee 3/3/26
State Government Finance and Policy
Transcript Highlights:
- process.
- I'm talking about a process process.
- We're told that processes are the problem, but processes don't backdate documents.
- We're told that processes are the problem, but processes don't backdate documents.
- Processes don't backdate documents. Processes don't key cars; people do.
Keywords:
Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID
Summary:
The committee first approved minutes from February 19 and February 26, while skipping the February 24 minutes because of a drafting error that would be corrected later. It then took up House File 3676, a Safe at Home program bill described by Rep. Nash as arising from a constituent’s dangerous identity exposure and intended to tighten protections for participants, including allowing emancipated minors to enroll. Testimony from the Secretary of State’s office explained that the bill would clarify who may apply for a minor, require proof of guardianship, strengthen court findings before a participant’s physical address can be disclosed, increase penalties for harmful disclosure, prohibit discrimination based on participation, require state agencies to designate a Safe at Home contact person, allow use of the Safe at Home card as proof of residence for certain ID purposes, and require judge training. Members raised concerns about federal compatibility, constitutionality of court-related provisions, and the need for a fiscal note on the felony penalty. Several sections were noted as being removed or modified in a later engrossment, and the committee voted to re-refer HF 3676 to the Transportation Finance and Policy Committee.
The committee then heard House File 3683, which would direct the state budget forecast to include the estimated cost of fraud. Rep. Nash argued that fraud is a significant but unquantified drain on state resources and said the bill would adapt existing forecast language used for inflation to track fraud costs. Minnesota Management and Budget Deputy Commissioner Anna Mingi testified that fraud is unacceptable and that the agency works to prevent and detect it, but said the twice-yearly forecast is not the right tool for this kind of retrospective analysis. She explained that if fraud is identified, the forecast would reflect reduced spending through program integrity actions rather than a separate fraud-cost line item. The bill was moved and referred to the general register after a roll call was requested.
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Mar 5th, 2025
Ways and Means General Fund
Transcript Highlights:
- Representative Judge of Probate from each county to conduct post-election audits.
- Post-election audits ensure public confidence in the election process.
- The tabulators even recommend that we perform an audit.
- Audits increase transparency and demonstrate that elections are fair and accurate. Mr.
- What's going to be put in place to make sure that that process is in place and... ...sure that that process
Keywords:
elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency
OK
Oklahoma 2026 Regular Session
Local and County Government REVISED Mar 3rd, 2026 at 02:00 pm
Local and County Government
Transcript Highlights:
- Process unless expressly exempted. So, could you speak to that?
- Is exempt from having to get an audit.
- they can't afford to do the audit prior to so.
- That's the audit they have to do prior to getting the grant.
- and use grant money to pay for the audit.