Transcript Highlights:

• the flexibility for those core functions of government.
• Yes or no, have you all provided any research?
• It lacks flexibility, and I would question... It lacks flexibility.
• You're still providing services. You're still providing fire, and we are.
• You drain the flexibility out of the whole budget.

Keywords: 999, senate, all

Transcript Highlights:

• I'm just going to provide the feedback that my members gave to me.
• We're streamlining this, and we're providing formalized applications.
• Could you provide, kind of, break it down for us?
• You were provided evidence in that presentation that... Thank you.
• And I will draw your attention to the statement provided and the press release provided by my recorder

Bills: SB1018, SB1037, SB1568, SB1687, SB1825, SCR1001

Keywords: foreign law, Sharia law, cultural practices, women's rights, marriage laws, domestic violence, honor killings, Arizona legislation, elections, voting systems, vote tabulation, election security, internet connectivity, offline voting, chain of custody, polling place equipment, counting center, central counting center, election management system, EMS gateway

Summary: The committee first considered SB 1018, which would expand Arizona’s foreign law statute to expressly include Sharia law and certain foreign religious or cultural laws or customs that condone practices such as honor killings or other conduct violating criminal law. The sponsor said the bill was meant to strengthen enforcement against foreign, private, or religious adjudications that violate constitutional rights, while opponents, including the ACLU, argued it was unconstitutional, singled out Islam, and was part of a broader anti-Muslim effort. After extended debate, the committee approved SB 1018 on a 4-3 vote. The committee then heard SB 1568, requiring election systems and software clocks to be set to accurate time and verified during logic and accuracy, compatibility, and security testing. Supporters said accurate timekeeping is important for chain of custody and election integrity; county representatives opposed the bill as impractical because some equipment is not connected to the internet, batteries can drain, and different time zones in Arizona complicate compliance. The bill passed 4-3. Next, SB 1687 proposed moving primary elections to the Tuesday before Memorial Day, adjusting nomination paper filing windows, and changing the date used to calculate required petition signatures. A Marquez amendment dealing with Clean Elections timing and funding was offered but defeated. The sponsor said the bill would reduce extreme heat burdens and improve participation; county officials were neutral but noted timing changes would require broader cleanup. The committee then approved SB 1687 on a 4-3 vote. The committee also considered SB 1825, which changes how precinct committeeman vacancies are filled by giving legislative district chairs or county chairs authority depending on the situation and requiring action within 30 days. Supporters said it would streamline a slow, opaque process and improve local control; opponents warned it could concentrate power and be abused. An amendment limiting the bill to counties over 500,000 people was adopted, and the bill passed 4-1 with one present and one absent. Finally, the committee revisited SB 1037, which imposes security requirements on voting and tabulating equipment, including no internet connectivity, user logins, chain-of-custody controls, and continuous video recording at counting centers. An amendment broadened the bill to cover election management systems and tightened the no-connectivity and no-port provisions. The sponsor and amendment proponent argued the bill was needed to prevent indirect internet access and strengthen election security. The transcript cuts off before the final vote on SB 1037.

Transcript Highlights:

• <00:02:50.800> similar They can provide a somewhat similar They can provide a somewhat similar
• uh provide your testimony. uh provide your testimony.
• It's not to the provider that does it.
• So state those third party providers.
• <00:29:27.600> and they would work with the providers and they would work with the providers

Keywords: 1183, house

Transcript Highlights:

• that<00:05:26.000> meet<00:05:26.240> with<00:05:26.400> them afterare providers
• that meet with them afterare providers that meet with them in<00:05:26.720> a<00:05:26.880>
• Um, updating and periodically review compliance policy manual and provide training to inspectors.
• <00:13:04.639> Um,<00:13:05.360> so provide training to inspectors.
• Um, so provide training to inspectors.

Keywords: 1189, house, all

Summary: The committee first approved the minutes from its October 3 meeting unanimously. It then reviewed follow-up status on prior performance audits, beginning with the Department of Corrections’ sex offender treatment program. DOC said all audit items from the 2016 review were resolved except one related to tracking benchmarks, progress, and recidivism. Officials explained that a new offender management system, Chorus, was recently implemented but has had rollout problems affecting operations, including restitution checks, and that they hope the system will be stable enough within about six months to begin tracking the needed metrics. Members asked about treatment inside prison and after release; DOC described in-prison treatment, parole aftercare, probation and parole oversight, administrative restrictions, and reassessment if conditions are not met. The committee next heard from OPLC on the Real Estate Commission audit. OPLC reported that all but one finding is substantially or fully resolved, with the remaining issue involving review of applicants’ adverse financial history and liabilities. The delay is tied to ongoing rulemaking, and OPLC said the commission is amending its criteria and integrating universal application procedures into board rules. The office estimated substantive completion by March 2027, with rule filing expected sooner. The committee then took up the Board of Pharmacy audit, where OPLC said most findings remain partially resolved because the board is in the middle of a major rule overhaul and a new licensing software project. Officials described a shift toward a compliance bureau and more routine, risk-informed inspections, rather than inspections driven only by complaints, and said updated manuals and forms will follow the new rules and technology. Finally, the Legislative Budget Assistant reported on ongoing audits. For special education, staff said they are writing the report, have 25 completed observations, and have expanded to 70 identified observations, with a full draft expected in the first quarter of 2026 and a final report by summer 2026. For education freedom accounts, 40 observations have been identified, 15 finalized, and a draft is expected by midspring with a fiscal committee presentation in summer. For the Doorway program, the audit plan was finalized with DHHS help, financial activity was isolated, fieldwork is expected to finish by Thanksgiving, and a draft report is planned for January or February 2026, with a final report by March or April 2026. The committee discussed scheduling its next meeting for February 6 at 10 a.m. and emphasized the value of follow-up on older audits; the meeting adjourned after members agreed the follow-up process should continue.

Transcript Highlights:

• The legislation aims to provide financial stability. My time is up, but thank you.
• The legislation aims to provide financial stability.
• interest flexibility, which was engrossed by the House last session.
• H-22, an act providing for statement of financial interest flexibility, was engrossed by the House last
• We strongly believe that such leave time is earned by providing a service, and with this bill want to

Keywords: 995, all

Summary: The committee heard testimony on several public service and retirement-related bills. Senator Kelly Dooner and Rep. O’Rourke supported a Taunton home rule petition to extend Chief Walsh’s service during the city’s transition to a new public safety facility, citing the need to manage new equipment, cameras, and 911 systems smoothly. Senator Lovely testified in favor of bills expanding retirement savings access through the SMART Plan and the CORE Plan, arguing that automatic enrollment and broader eligibility would help state, municipal, and nonprofit workers save for retirement. No questions were raised on the Taunton petition, and the hearing later moved through the remaining testimony without any votes taken during the transcript. Mary Waldron of the Old Colony Planning Council and Jeffrey Walker of the Southeast Regional Planning and Economic Development District urged support for legislation protecting regional planning agencies from being required to make retroactive payments to the State Retirement Board for past employer contributions. They warned that the costs would be unsustainable, could force layoffs or closures, and would jeopardize their ability to provide transportation, housing, economic development, and planning services. Bill Keith and Patrick Charles of PEREC testified on several retirement administration bills, including measures to ease statement-of-financial-interest filing rules, require payment for certain creditable service purchases, and clarify the definition of wages to include sick, vacation, and personal time; committee members asked questions about regional transit authorities joining retirement systems and about adding local retirement board representation to a proposed commission. Jonathan Osimo and Rob Fabino of the Massachusetts Teachers Retirement System supported bills to penalize delinquent pension reporting by employers and to create a special commission to study retirement credit purchases, saying better reporting would improve retirement processing and that a broader review could improve fairness and sustainability. Eddie Boynton of the Braintree Education Association backed the SMART Plan bill, describing how automatic enrollment and low-fee fiduciary oversight could protect educators from high-cost supplemental retirement products. Matthew Nugent testified for a bill to divest public pension funds from firearms and ammunition. After the final witnesses, the chairs asked if anyone else wished to testify, heard none, and then adjourned the hearing.

Transcript Highlights:

• However, the statute does not provide for when the veteran's status must be verified. be checked, which
• Senate Bill 2543 provides the flexibility to expand the cemetery system, allowing more families to honor
• Texas does lead the nation in providing housing assistance for our veterans through home loans to those
• They provide an affordable option for veterans. and a flexible path of home ownership.
• The current motor vehicle record does not provide a date of birth or social security number, and so providing

Bills: SB2007, SB2104, SB2543, SB2545, SB2926, SB2938

Keywords: military status, vehicle registration, veterans, Texas transportation, state records, discrimination, employment rights, spouses of service members, labor code, SB 2543, Texas veterans cemeteries, state veterans cemetery, Texas Veterans Commission, Veterans Land Board, Natural Resources Code, veterans land fund, veterans housing assistance fund, veterans burial, burial eligibility, cemetery location

Transcript Highlights:

• like to explain a bit more pro provide like to explain a bit more pro provide some<00:06:06.240>
• provide notification to their employees.
• 53.280> will<00:20:53.440> be duty to provide coverage will be duty to provide coverage
• to are required to provide notification to are required to provide notification to their<00:21:06.320
• and companies like mine uh shall provide and companies like mine uh shall provide the<00:21:20.640

Keywords: 1191, senate, all

Transcript Highlights:

• support of its mission to provide support of its mission to provide important<00:03:24.879> Commerce
• How do other insurance providers, I guess, regulated—do we have a system that we use for the providers
• Association uh additional flexibility Association uh additional flexibility and<01:10:45.520>
• Surplus lines insurers and providing Surplus lines insurers and providing some<01:13:23.760>
• Not only that, they're—I mean, these guys... done that's provide some additional done that's provide

Keywords: 912, senate, all

Summary: The Joint Committee on Ways and Means and Commerce and Consumer Protection heard the Department of Commerce and Consumer Affairs present its biennium budget request for fiscal years 2025 to 2027. Director Nainoa Ando said the department’s requests were primarily special-fund ceiling increases to meet operational needs. Major items included an additional $12 million to complete the King Kamehameha V Post Office building roof project after hidden deterioration and water intrusion were discovered, plus funding related to fringe benefits and central services assessments. The department also outlined requests for a new medical compact implementation cost, an auditor position, an engineer position, and a captive insurance IT modernization project. A significant portion of the discussion focused on the Office of Consumer Protection’s landlord-tenant call line and public service access. Senators raised concerns that callers often reach voicemail, are told to leave a message, and sometimes are referred to look up the law themselves. DCCA said the Oʻahu line is staffed by one full-time employee backed by two to three investigators, with one investigator each on Maui and Hawaiʻi Island, and that calls are tracked in a case management system. The department said it plans to add one more Oʻahu staff position through a transfer from another division and that a new call-center/web system with time tracking is expected to go live in the summer. Members also discussed a possible bill related to Pearson VUE nursing certification testing, with one senator describing the burden on neighbor-island nursing graduates who must travel to Honolulu for a one-hour test. The senator said she intended to introduce legislation after receiving no response to repeated outreach. DCCA did not take action on that proposal during the hearing. For the PUC-related requests, the department explained a one-time $1 million request for outside consulting tied to Maui wildfire-related filings, including wildfire safety mitigation and hazard mitigation plans, and a separate $900,000 request through the Consumer Advocacy Division to hire consultants for review and analysis. The committee also discussed a captive insurance IT modernization request, which DCCA said would replace manual and spreadsheet-based processes with a cloud-based system to better handle filings, payments, and workflow; no vote or final action was taken on the budget items during the hearing.

Transcript Highlights:

• I want to obviously provide opportunity for anyone to ask a question or provide comments.
• provides a great deal of flexibility for innovation.
• These figures illustrate the undeniable impact that private child care providers provide for early childhood
• While SB 2 attempts to provide more choices to parents beyond public schools, it fails to provide choice
• And the free market certainly doesn't provide high quality for all, nor does it provide any sort of restraint

Summary: The Senate Committee on Education K-16 convened with a quorum, adopted its committee rules, and heard opening remarks from members introducing staff and outlining priorities for the session. Members from both parties emphasized education as a major issue, while several Republicans framed the committee’s work around school choice and parent empowerment. Senator West and other Democrats stressed protecting public schools, listening to Texans, and considering the effects of vouchers or education savings accounts on school districts and communities. Chairman Creighton laid out Senate Bill 2, the Texas Education Freedom Act, describing it as a universal education savings account program modeled on similar programs in other states. He said the bill would provide about $200 million for a universal eligibility pool and additional funding for students with disabilities and lower-income families, with priority weighting for former public school students. He also highlighted anti-fraud measures, vendor pre-approval, criminal background checks, cybersecurity protections, annual testing requirements for participating students, and the use of the Comptroller rather than TEA to administer the program. Creighton repeatedly said the bill is not a voucher and argued it would not take money from public schools, which he said would receive separate historic funding increases. Members questioned Creighton about the 500% of federal poverty line definition, the adequacy of the $10,000 ESA amount, whether the program would favor students already in private school, how microschools and homeschool pods would fit, and whether the bill protects religious liberty and private-school autonomy. Democrats raised concerns about disability protections, 504 students, foster children, public-school funding, open records, and the historical context of vouchers. Republicans generally supported the bill as a way to expand options for parents and students, while also asking about administration, fraud prevention, and data security. After member questions, the committee began invited testimony, with EdChoice President Robert Inlow presenting in support of SB 2 and citing the growth and reported success of school choice programs nationwide.

Transcript Highlights:

• We're actually planning that with a chuckwagon dinner provider that gives that experience to guests.
• We're able to provide jobs.
• Last year, you provided the State Personnel Office about a million dollars for personnel.
• It says that JSC provides a means for disciplining judges, and people get JSC's role in the judiciary
• Now, I did provide you with A handout details another need of the Judicial Standards Commission, one

Keywords: 996, all

Transcript Highlights:

• The providers are—we're losing providers or they're cutting services.
• The providers are—we're losing providers or they're cutting services.
• pay the provider tax if they can’t provide the services that the provider tax was designed to fund.
• pay the provider tax if they can’t provide the services that the provider tax was designed to fund.
• <02:32:11.120> tax providers having to pay the provider tax providers having to pay the provider

Keywords: 1187, senate, all

Transcript Highlights:

• First, uh, it provides students in schools with more flexibility by removing the Algebra 2 graduation
• students in schools with it provides students in schools with more<00:03:28.439> flexibility<
• <00:57:54.559> dementia file 1355 which would provide dementia file 1355 which would provide
• These initiatives simplify the application process, highlight affordable pathways, and provide flexibility
• by the team that they entrust to provide by the team that they entrust to provide accommodations

Keywords: 1187, senate, all

Transcript Highlights:

• and effort and cost PUC was uh providing and effort and cost PUC was uh providing to<00:15:56.160
• this bill is to allow more flexibility this bill is to allow more flexibility for<00:58:17.680><
• to provide that service at a lower cost. to provide that service at a lower cost.
• We can't provide um need you.
• system provides will always be there? system provides will always be there?

Keywords: 1189, house, all

Transcript Highlights:

• We know that funding for disaster prevention must be flexible and BRIC funding was a key piece to that
• flexible funding.
• funding component but we also have local and state funding that we're looking at as well and locals provide

Keywords: 988, house, all

Transcript Highlights:

• As many of you know, our goal is to provide shared services that allow state agencies to focus on their
• This will be leveraging our existing PeopleSoft platform to provide financial dashboards for agencies
• And we've provided that guidance to those agencies.
• It's provided by the vendor since it's a cloud-based service. Thank you.
• for the buildout for that, so you'll be putting out an RFP for a new provider.

Keywords: 914, all

Transcript Highlights:

• YOU ARE RECOGNIZED TO PROVIDE AN OVERVIEW OF THE MILITARY INTERSTATE CHILDREN'S COMPACT MISSION. >> THANK
• AND PROVIDES RELIEF IF THE CHILDREN ARE ALSO ABSENT FOR PERIODS OF DEPLOYMENT FOR THEIR PARENTS WHILE
• THANK YOU MADAM CHAIR FOR ALLOWING US TO PROVIDE THESE UPDATES.
• WE CAN FOLLOW UP AND PROVIDE SOME ADDITIONAL INFORMATION IF THAT IS HELPFUL. >> Chair: FOLLOW UP?
• WE PROVIDE ASSISTANCE IN NAVIGATING ADMINISTRATIVE SYSTEMS AND LOCAL EDUCATION.

Transcript Highlights:

• Requires an owner or lessee to provide signed written notice that a residential structure offered for
• So, what this measure does is give property owners reasonable flexibility.
• There's a lot of local flexibility.
• So, frankly, we're just trying to level the playing field and provide those folks trying to purchase
• 57.640> opportunity<00:22:58.200> as be providing as much opportunity as be providing as

Bills: HB1743, HB2122, HB1756, HB1837, HB1729, HB2559

Keywords: owner-builder, exemption, housing crisis, contractor, leasing restrictions, affordable housing, construction, regulations, teacher housing, housing vouchers, teacher retention, Hawaii Department of Education, hard-to-staff schools, housing, first-time home buyers, savings account, tax deductions, homeownership, savings accounts, tax deduction

Summary: The House Housing Committee heard testimony on several housing-related bills. HB 1743 would expand the owner-builder exemption by repealing a leasing restriction and requiring notice when a leased residential structure was built by an unlicensed contractor. Subcontractors Association of Hawaii and the Contractors Licensing Board opposed the bill, warning it could encourage unlicensed contracting and weaken consumer protections, while Hawaii Realtors, Housing Hawaii’s Future, Grassroot Institute of Hawaii, BIA Hawaii, and others supported it as a way to increase housing flexibility. After questions about whether licensed electrical and plumbing work would still be required, the committee voted to pass HB 1743 with amendments and a defective date. The committee also heard and advanced HB 2122 HD1 on teacher housing, which would create a teacher housing assistance program using vouchers from the teachers housing revolving fund. Testimony included support from the Chamber of Commerce of Hawaii, Housing Hawaii’s Future, the Democratic Party of Hawaii Education Caucus, and individuals, with the Office of Collective Bargaining in opposition and the Department of Education offering comments. The bill was voted out as is. The committee then considered HB 1756 and HB 1837, both updating the individual housing account program to reflect current housing prices; supporters including Housing Hawaii’s Future and the Office of Hawaiian Affairs said the limits were outdated and needed inflation adjustments, and HB 1756 was passed with amendments while HB 1837 was deferred as nearly identical. HB 1729 would disallow the state home mortgage interest deduction for second homes. Hawaii Realtors opposed it, while Housing Hawaii’s Future supported it as a way to prioritize first-time homebuyers and reduce competition from second-home buyers. The chair noted a possible revenue savings estimate and the committee passed the bill with amendments, with several reservations. Finally, HB 2559 would prohibit real estate brokers from marketing residential property to limited exclusive groups of buyers, which the Office of Consumer Protection said needed an enforcement clarification and the Realtors said could affect some legitimate private-listing situations. The chair proposed replacing the outright ban with a disclosure requirement for private listings, and the committee passed HB 2559 with amendments. The hearing then adjourned after the chair thanked members, staff, and the public.

Transcript Highlights:

• The department stands on its written testimony and provides comments on this measure.
• the agency provides necessary land for future public schools for that development?
• So they allow for more flexibility in how the fees could be used in that Ala Moana-Kīhei corridor.
• > land provided agency provides necessary land provided agency provides necessary land for<00:
• <00:27:36.159> in So they allow for more flexibility in So they allow for more flexibility

Keywords: 912, senate, all

Summary: The Joint Senate Committee on Education, Hawaiian Affairs, and Housing heard House Bill 1088 HD1, which would exempt housing developed by the Department of Hawaiian Homelands (DHHL) from school impact fees. The Department of Education said it was open to working with DHHL and the Legislature, including possibly eliminating the construction-cost portion of the fee for DHHL and other government affordable housing projects, but it wanted to retain the land-dedication requirement for future school sites where growth would exceed existing school capacity. The School Facilities Authority supported the bill, and DHHL strongly supported it, noting that its testimony referenced an earlier emergency proclamation but that the exemption remains in the current proclamation. DHHL also said it had no objection to a proposed amendment from the Wahiawa Hawaiian Homestead Association. The Tax Foundation of Hawaii testified in opposition to the broader school impact fee program, arguing that the fund has accumulated about $29 million that has not been spent and citing concerns raised in State Auditor Report 19-13, including administrative and constitutional issues. Committee discussion focused heavily on whether the fee system is being applied fairly, especially to smaller projects and homeowners, and whether the districts and calculations used to assess fees have been updated. Members questioned the DOE and SFA about the distinction between land and construction costs, the use of fees in areas like Kīhei, Kalihi, Ala Moana, and Ewa, and whether the department had revisited district calculations as recommended in the audit. DOE said it had collected about $500,000 in construction money and $2.8 million in land contributions for Kalihi-related areas, and said it would follow up on questions about land conveyances and district updates. After discussion, the chair called for a vote. The Education committee recommended passing HB 1088 HD1 as is, with Senator San Buenaventura voting with reservation and Senators Ihara and Kole voting aye. The recommendation was adopted. The Housing committee then also deferred the measure.

Transcript Highlights:

• This year, we've been provided...
• So you would think there would be flexibility in it.
• So you would think there would be flexibility in it.
• So they reviewed the report and provided feedback.
• We can definitely provide that.

Summary: The committee received a lengthy Bureau of Legislative Research presentation on Arkansas academic standards, accountability systems, and adequacy requirements. Staff reviewed how state curriculum and standards have evolved from the 1997 Public Education Act through the 2003 Quality Education Act and the 2017 Educational Support and Accountability Act, including required coursework, standards for accreditation, career and technical education, graduation requirements, and recent additions such as computer science, personal finance, firearm safety, and fetal growth and development instruction. Members asked for a chart comparing the major laws and repeals over time, and staff agreed to provide one. The presentation then turned to federal ESSA requirements and Arkansas’s state accountability system. Staff explained Arkansas’s long-term goals for proficiency, English learner progress, and graduation rates, and reported 2025 ATLAS proficiency results, which remained below the 80% goal across student groups. They also reviewed English learner progress, graduation rates, school support and improvement, and equitable access to educators. Data showed gaps by subgroup and by school poverty/minority concentration, with Title I and high-poverty schools more likely to have emergency/provisional teachers and less experienced staff. Members questioned the lack of recent data for some ESSA measures, including equity labs and school index calculations, and asked staff to follow up with the Department of Education. The committee also discussed NAEP results, ACT scores, and teacher quality measures under the state accountability act. Arkansas’s NAEP performance remained below national averages in fourth- and eighth-grade reading and math, and ACT composite scores and benchmark attainment were also reviewed. Members asked for additional information on historical highs and lows, the number of assessments students take by grade, dropout data, and comparisons with other states. No formal votes were taken; the main action was agreement to request additional information from DESE and to schedule department follow-up at a future meeting.

Transcript Highlights:

• So this particular item uh would provide So this particular item uh would provide the<00:10:50.320
• These are all federal dollars. what we can provide under CFI with what we can provide under CFI with
• <00:19:06.720> as above and beyond what CFI provides as above and beyond what CFI provides
• So the flexibility from an institution.
• and for the new items to provide and for the new items to provide completion<00:40:25.040> dates

Keywords: 1189, house, all

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.