Video & Transcript Research : 'audit requirements'
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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...”
- “These audit thresholds were set up years and years ago, so we just moved it up now.
- 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.
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
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.
- :10.319>
that this audit this examination that this audit this examination that information<00 - auditing, but we've started that work. auditing, but we've started that work.
- audit in case you wanted to dig deeper. audit in case you wanted to dig deeper.
- pertinent for the audit? pertinent for the audit?
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.
MN
Minnesota 2025-2026 Regular Session
House State Government Finance and Policy Committee 3/13/25
State Government Finance and Policy
Transcript Highlights:
- Most of them are related to either disputed work or mistakes on the required payment or on the required
- on the required payment or on<00:36:52.720>
the <00:36:52.880>required <00:36:53.319>- <00:37:14.960>
the introduced the Bild would require the introduced the Bild would require- <00:37:51.920>
an subcontractors the bill will require an subcontractors the bill will require- Swift County and in 2012 their audit Swift County and in 2012 their audit cost<01:13:47.000>
- <00:37:14.960>
Keywords:
payment transparency, public contracts, contractor rights, government accountability, construction payments, municipal finance, liquor store, audit requirements, state auditor, local government, historic flag, state flag, display standards, ceremonial, Minnesota Statutes, Ursa Minor, state symbol, Minnesota state laws, constellation, official state designation
TX
Transcript Highlights:
- Under the Human Resources Code Title 12, subtitle C, Chapter 242, Section 010, we require background
- House Bill 3153 before you is also in line with that common goal by requiring background checks for staff
- I know this for a fact, love doesn't require losing your faith, just how you live it.
- Love doesn't require losing your faith, just expanding how you live it.
Bills:
HB 2646, HB 3941, HB 5153, HB 5155, HB 5394, HB 1106, HB 426, HB 4529, HB 3984, HB 4273, HB 1097, HB 3940, HB 1941, HB 4377, HB 3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
TX
Texas 89th Regular
Delivery of Government Efficiency Apr 2nd, 2025
Delivery of Government Efficiency
Transcript Highlights:
- a requirement that the chief audit executive periodically meet privately with the full board, without
- The Texas Internal Auditing Act requires that... auditors at state agencies utilize the IAA's global
- audits.
- Two, by removing the requirement to follow GAGAS, which is the generally accepted government auditing
- It has a definition of audit, which does have a financial audit, but not necessarily a forensic audit
Bills:
HB512, HB2248, HB2679, HB2832, HB3112, HB3368, HB3490, HB3512, HB3623, HB3666, HB3700, HB3711, HB3770, HB3963
Keywords:
grievance procedures, state agency, employee rights, workplace regulations, employment law, employees, employment actions, appeal, state employees, workplace rights, disciplinary actions, employment conditions, employment disputes, job protections, public information, transparency, government accountability, information access, notification requirements, federal funding
TX
Transcript Highlights:
- Their responsibility to audit.
- But an outside audit, as Representative Oliverson said, you know, requires different reforms to it so
- Services Commission and the Executive Commissioner would require to be adopt, required to adopt rules
- to establish accessible and validated training requirements.
- A lot of times this is resolved by requiring surgery.
Bills:
HB2646, HB3941, HB5153, HB5155, HB5394, HB 1106, HB426, HB4529, HB3984, HB4273, HB 1097, HB3940, HB1941, HB4377, HB3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
TX
Transcript Highlights:
- According to the Human Resources Code, Title 12, Subtitle C, Chapter 242, Section 010, we require background
- House Bill 3153 before you is also in line with that common goal by requiring background checks for staff
Bills:
HB2646, HB3941, HB5153, HB5155, HB5394, HB 1106, HB426, HB4529, HB3984, HB4273, HB 1097, HB3940, HB1941, HB4377, HB3153
Keywords:
child care, task force, high-quality care, affordability, prekindergarten partnerships, foster care, transitional living, Medicaid reform, youth assistance, independent living, services for youth, employment training, educational support, mental health services, health care, public health, child health program, reimbursement, local health entities, maternal health
OK
Keywords:
education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty
HI
Transcript Highlights:
- They were advocating, and this requires dyslexia screening, effective interventions, and teacher training
- They were advocating, and this requires<00:04:18.359>
dyslexia <00:04:19.000>screening, - <00:04:19.720>
effective requires dyslexia screening, effective requires dyslexia screening, effective - I rise to request a waiver of the public notice requirement pursuant to Senate Rule 21 to hold a hearing
Bills:
SB3225, HCR53, HCR57, HCR101, HB1878, HB1481, SCR40, SCR59, SCR114, SCR197, SCR198, SR30, SR107, SR185, SR186
Keywords:
statutory revision, Hawaii Revised Statutes, clarification, obsolete provisions, legal accuracy, University of Hawaii, Board of Regents, associate degree, degree audit, reverse transfer, credit audit, student completion, credential attainment, community college transfer, four-year campus, higher education, postsecondary attainment, workforce development, student retention, graduation pathways
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Feb 12th, 2025
Ways and Means General Fund
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
TX
Transcript Highlights:
- The substitute removes the requirement that the TEA create a website listing all licensed advocates.
- Section one, the substitute removes the requirement that TEA must provide the parents information about
- Section 3 removes the requirement that hearing officers also take this training, given that they are
- The majority of the appointees are required in the substitute to be current or former teachers with at
- House Bill 824 builds on the Texas Education Code, which outlines curriculum requirements for public
Bills:
HB178
TX
Transcript Highlights:
- be required.
- In addition, I would strongly endorse a requirement for an independent audit of any current impact fee
- In the audit, Mr. Chairman.
- In terms of the audit that is in other states, that audit goes to the city, or whose audit?
- That audit goes to the city, or who's audit?
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
Summary:
The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending.
The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony.
SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.
TX
Transcript Highlights:
- Both the state and federal constitutions require a 2/3 vote in each chamber before amendments can be
- requires written findings summarizing how issues causing the moratorium could be resolved.
- Both residential and commercial development moratoriums require a simple majority vote of the city's
- Those requirements don't exist for residential and the statute also perversely.
- Senate Bill 2016 requires that the state audit conduct a one-time audit of each county in the state with
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school
MN
Minnesota 2025-2026 Regular Session
Tran Committee Meeting - 2026-04-08
Transportation Finance and Policy
Transcript Highlights:
- The assessment itself was came under requirement for individual projects starting February 1st of 2025
- But also it's a process that requires change.
- But also it's a process that requires change.
- These requirements were very likely kill many long planned projects and communities.
- their own assets, require more coordination in new areas.
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:
- Um, it would also… Um, it would also require… and I hear what Senator says, but it will require monthly
- The post-election audit bill is not a recount.
- 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...
- And so my question is, how big of an audit would we have to do to make it... audit would we have to do
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
AZ
Arizona 2026 Regular Session
03/18/2026 - Senate Health and Human Services
Health and Human Services
Transcript Highlights:
- exception for positions that require travel to foreign jurisdictions where such interventions are required
- Lastly, the resolution outlines reporting requirements and repeals audit requirements on January 1st,
- HCR 2050 requires a fully independent audit of every Access claim over the last three years.
- The audit covers 100 percent of the claims.
- Second, I do want to talk about the audit itself.
Keywords:
orders of protection, domestic violence, court procedures, legal guardian, enforcement, healthcare, licensed health aides, scope of practice, ventilator care, training standards, medical freedom, healthcare mandates, employment requirements, public health, government regulation, elderly, physical disabilities, Arizona Health Care Cost Containment System, home and community based services, funding increase
Summary:
The committee first heard a presentation from Central Arizona Shelter Services (CASS) on homelessness in Maricopa County and CASS programs for single adults, families, and older adults. The witness described rising homelessness, especially among older adults, and said recent declines were linked to American Rescue Plan Act funding for shelters and flexible rental assistance. Members asked about CASS partnerships with mutual aid and service organizations; the witness described collaborations for food, banking, haircuts, digital access, and behavioral health. No vote was taken on this presentation.
The committee then considered HB 2248, the Arizona Medical Freedom Act, which would bar businesses, schools, and government entities from denying services or employment based on medical interventions and limit employer medical requirements, with a school outbreak amendment adopted. Proponents framed the bill as protecting bodily autonomy and informed consent, while opponents argued it would weaken employers’ ability to control communicable diseases and protect public health. The committee adopted the amendment and advanced the bill on a 4-3 vote. It also advanced HB 2906, requiring one oral and maxillofacial surgeon on the State Board of Dental Examiners, and HB 2189, directing the Nursing Board to implement rules for licensed health aides performing routine ventilator care; both passed with amendments and strong support from sponsors and board representatives.
Later, the committee approved HB 2403, appropriating $2.5 million in FY2027 for home- and community-based services providers serving elderly and physically disabled Arizonans. Supporters said the funding would help retain caregivers and reduce more expensive hospital or facility care. The committee also passed several continuation bills, including HB 2731 for the Physician Assistants Board, HB 2730 for the Occupational Therapy Board, and HB 2729 for the Nursing Board, all on largely party-line or near-unanimous votes after testimony from board staff emphasizing public protection and oversight.
The committee then took up HB 2728, a DES continuation bill that also incorporated nine previously vetoed policy bills affecting SNAP, unemployment, and related benefits. Opponents argued it would make access to essential benefits harder and turn a routine continuation bill into a vehicle for controversial policy changes; supporters said it was needed for oversight and program integrity. The bill advanced on a 4-3 vote. Finally, the committee approved HB 2048, a strike-everything amendment requiring AHCCCS to treat a new non-opioid pain medication no more restrictively than opioids in utilization controls, and ACR 2058, which would require a comprehensive Medicaid claims audit funded by recoveries. Both measures drew support from sponsors and some personal testimony, while opponents warned about cost, duplication of oversight, and incentives that could bias audits; each advanced on 4-3 votes. The committee then adjourned.
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
AZ
Arizona 2026 Regular Session
03/04/2026 - House Federalism, Military Affairs & Elections
Federalism, Military Affairs & Elections
Transcript Highlights:
- The bill further requires a campaign finance report to include the aggregate amount of contributions
- Chair and members, Senate Bill 1038 requires a county board of supervisors or an officer in charge of
- At least according to the AI, which is always a dangerous way to go, they're not currently required to
- Chair and members, Senate Bill 1057 requires any vendor that provides fraud countermeasures contained
- Chair, those are the standards that the ballots are required to be certified by. Understood.
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.
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.
- completed by the time election returns are required to be sent to...
- Election returns required to be sent to the Secretary of State must be certified.
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