Video & Transcript Research : 'audit rotation'
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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
AL
Alabama 2026 1st Special Session
Alabama Senate County and Municipal Government Committee Jan 14th, 2026
County and Municipal Government
Bills:
HB117, HB17, HB22, HB153, HB140, HB117, HB17, HB22, HB153, HB140, SB12, SB42, SB93, SB28, SB35, SB134, SB12, SB42, SB93, SB28, SB35, SB134
Keywords:
procurement, county commission, administrative savings, public services, government efficiency, HB17, municipal audits, municipal audit clarification act, municipal finance, local government, city council, mayor, city manager, Department of Examiners of Public Accounts, independent public accountant, annual audit, biennial audit, annual report, financial accountability, public records
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
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
Bills:
HB178
AL
Alabama 2025 Regular Session
Alabama Senate Finance and Taxation General Fund Committee Apr 2nd, 2025
Finance and Taxation General Fund
Transcript Highlights:
- The post-election audit bill is not a recount.
- So I'm quite knowledgeable on how to conduct audits.
- 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
MN
Minnesota 2025-2026 Regular Session
Tran Committee Meeting - 2026-04-08
Transportation Finance and Policy
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.
- One last thing: we're the last state in the United States to not conduct post-election audits.
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:
- Is exempt from having to get an audit.
- You've got here on line 21, you say other than an audit required.
- 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.
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, February 20, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- 00:01:13.760>
management <00:01:14.159>audit sponsored by the management audit sponsored - <00:02:20.480>
the management audit committee created the management audit committee created - equipment, the ballots, and the audit equipment, the ballots, and the audit results.<00:08:28.479
- >> it's actually auditing. It's Mr. >> it's actually auditing. It's Mr.
- , post-election audit, post-election audit, >> Mr.<00:48:04.160>
Chairman.
WY
Wyoming 2026 Regular Session
House Corporations, Elections & Political Subdivisions, February 20, 2026
Corporations, Elections & Political Subdivisions
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, March 2, 2026
Corporations, Elections & Political Subdivisions
Keywords:
annexation, landowner rights, municipal law, city planning, property, local government, elections, falsification, misleading, post-election, audit, state law, 916, all
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, February 16, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- shows up on that ballot, we will audit. shows up on that ballot, we will audit.
- ensuring we get a better quality audit. ensuring we get a better quality audit.
- That's the purpose of an audit, exists. That's the purpose of an audit, right?
- What that showed was the audit works. What that showed was the audit works.
- . audits. audits.
LA
Transcript Highlights:
- This bill is about fairness, transparency, and common-sense protection in our local sales tax audits.
- It's about fairness, transparency, and common-sense protection in our local sales tax audits.
- This bill does not prevent audits; it does not weaken tax enforcement.
- , and the person they're auditing to be able to sign an agreement to allow them to suspend interest and
- penalties while the audit is going on.
Keywords:
capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector
HI
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
TX
Transcript Highlights:
- Of custody for post-election audits. Nothing in this bill is groundbreaking or expensive.
- cycle may not be selected in the current audit cycle.
- If a county randomly selected for a post-election audit fails that audit, SB 1541 allows the Secretary
- Post-election audits help them remediate their issues.
- I think this is a great thing to do, to have these hand-counted audits.
Keywords:
Texas elections, Election Code, uniform election date, November election, local elections, political subdivisions, general election date, election administration, municipal utility district, county elections, local government, ballot scheduling, candidate filing, voter turnout, election calendar, HB 3097, early voting, electronic application, mail-in ballot, voting accessibility
AL
Alabama 2026 1st Special Session
Alabama Senate County and Municipal Government Committee Mar 3rd, 2026
County and Municipal Government
Transcript Highlights:
- Um, we're basically, you know, removing some audit requirements on our small cities and I was able to
- them<00:14:30.880>
the <00:14:31.040>money <00:14:31.199>of <00:14:31.519>audit - but it satisfies them the money of audit but it satisfies the<00:14:33.199>
examiner's <00:14: - basically, you know, removing some audit basically, you know, removing some audit requirements<00
- Before I even brought this bill up, preparers came to me, which ones are selling the audits basically
Keywords:
vaccination, parental consent, minors, medical consent, guardian approval, income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, sheriff, credit card, debit card, financial procedures, Jackson County, purchasing authority, HB17, Alabama Squat Truck Law, squat truck
HI
KY
Kentucky 2025 Regular Session
Public Pension Oversight Board (7-29-25)
Transcript Highlights:
- :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.
- <00:05:23.759>
So part in our formal audit process. So part in our formal audit process. - 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.