Transcript Highlights:

• data and eligibility would be in the purview of the legislative budget assistant or an independent audit
• data and eligibility would be in the purview of the legislative budget assistant or an independent audit
• <04:39:21.520> but assistant or an independent audit but assistant or an independent audit
• <05:21:25.600> The<05:21:25.760> audits Foundation 9990s are public.
• The audits Foundation 9990s are public. The audits are<05:21:26.320> public.

Keywords: 928, house, all

Summary: The committee held a hearing on House Bill 1571, which would direct the Department of Education to review and revise statewide academic standards and curriculum and make an appropriation. Representative Kristen Noble, the sponsor, said the bill is intended to update outdated standards, especially in math, and to have the department create a list of high-quality curriculum and materials aligned to the revised standards. She noted she would likely amend the bill to change a requirement that districts “shall” select from the list to “may,” and said a misplaced crossed-out section would need to be restored and moved by amendment. She also said assessments would need to be updated to match any new standards. Testimony from Marie Banfield strongly supported the bill and the move away from a mandate, arguing that current standards are outdated and that Common Core and related standards have not improved student outcomes. She criticized the math standards for emphasizing multiple strategies and written explanations over computation, and said stronger standards would better support students, including those with learning or communication challenges. She also argued that New Hampshire should follow examples such as Massachusetts, which she said used rigorous standards successfully. Nate Green of the Department of Education did not take a position on the bill but explained that the bill would affect statewide academic standards, state assessments, and potentially federal compliance. He distinguished academic standards from minimum standards in statute, said any standards revision would require work with content experts, State Board approval, and then a corresponding assessment update that could take about two years. He estimated assessment development costs could range from about $200,000 to $500,000 for minor revisions and $1 million to $2 million for a wholesale new set of standards. He also said the bill would apply to public and charter public schools, not private or homeschool students, and that the department does not currently provide a statewide list of curriculum materials because curriculum decisions have historically been local.

Transcript Highlights:

• :50:02.000> a<00:50:02.160> third-party<00:50:02.720> annual<00:50:03.119> audit
• nonprofit has a third-party annual audit nonprofit has a third-party annual audit to<00:50:03.839
• We are proud to be transparent, accountable, regularly audited, and heavily invested in compliance.
• We are proud to be transparent, accountable,<00:51:04.559> regularly<00:51:05.119> audited,
• <00:51:05.599> and accountable, regularly audited, and accountable, regularly audited, and

Bills: HF3228, HF2441

Keywords: workers' compensation, insurance programs, employee protection, Minnesota statutes, safety regulations, prevailing wage, certified payroll, payroll reporting, construction contracts, public works, project registration, labor standards, contractor compliance, subcontractor reporting, state government, Department of Administration, Commissioner of Labor and Industry, Metropolitan Council, highway construction, public construction

Transcript Highlights:

• Just an example of some of these committees: we have a supervisory committee that oversees all audits
• Just an example of some of these committees: we have a supervisory committee that oversees all audits
• Just an example of some of these committees: we have a supervisory committee that oversees all audits
• Just an example of some of these committees: we have a supervisory committee that oversees all audits
• committee that oversees um all audits. committee that oversees um all audits.

Keywords: 928, house, all

Summary: The committee first held a public hearing on Senate Bill 25, which would allow state-chartered credit unions to compensate board members if the membership approves it. Prime sponsor Senator Dan Innis said the bill is enabling only, intended to help credit unions recruit and retain qualified directors and align New Hampshire with other states that already allow such compensation. Credit union representatives from the Cooperative Credit Union Association and St. Mary’s Bank supported the bill, saying board service has become more complex because of cybersecurity, asset-liability management, and other regulatory demands, and that compensation could be modest and take forms such as meeting fees or educational reimbursement. In response to committee questions, they said compensation would be set by the membership, disclosed in advance, and subject to bylaws and internal policies; they also noted that board members must be credit union members and that voting procedures vary by institution, with some using mailed ballots rather than proxy voting. Members raised questions about why credit union boards were historically excluded, what kinds of compensation were contemplated, whether there would be a cap, and how voting and confidentiality would work. Testimony explained that the historical rationale was the nonprofit, volunteer mission of credit unions, but witnesses argued that the modern environment and competition for talent justify a change. They also said the bill would not mandate compensation and would not create a salary structure comparable to banks, but would allow members to approve modest compensation or reimbursements. After no further testimony, the chair closed the public hearing on Senate Bill 25. The committee then opened a public hearing on Senate Bill 26, sponsored by Senator Howard Pearl, concerning the definition of deposits in land sales and escrowed accounts. Pearl said the bill would clarify that buyer funds for upgrades and luxury items in new-home construction are not treated as refundable deposits that must be held in escrow, arguing that the current Attorney General interpretation raises builder costs, increases home prices, and can limit buyer choices. He said the proposal would allow those upgrade funds to be paid directly to builders for construction, with signed disclosures making clear that the buyer requested the items and bears the risk if financing falls through. The hearing on Senate Bill 26 had just begun when the transcript ended.

Transcript Highlights:

• I mentioned to you before that there are states like Arkansas where one out of every 10 IEPs are audited
• <04:07:25.640> and<04:07:25.840> Reporting accountability and Audits and Reporting
• accountability and Audits and Reporting and<04:07:26.560> so<04:07:26.760> on<04:07:27.479
• 52.199> performance know are expecting a um performance know are expecting a um performance audit
• from the state Auditors part of audit from the state Auditors part of the<04:07:55.760> legislative

Keywords: 928, house, all

Summary: The executive session focused primarily on HB 563, which revises the school funding formula, especially the adequate education grant amounts for special education students and the treatment of fiscal capacity disparity aid. Representative Ladd moved OTPA on Amendment 06508, explaining that FY 26 would largely hold the current formula steady, while FY 27 would increase several per-pupil amounts, including base cost, free and reduced-price meals, English language learner aid, and special education differentiated aid. He said the special education change was based on estimated case loads across disability categories and that the amendment also reinstates fiscal capacity disparity aid, using a formula intended to better assist property-poor communities. Several members supported the amendment as a step in the right direction, saying it better recognizes special education costs and separates property wealth from low-income student counts. Others raised concerns about the lack of time and the absence of a printed spreadsheet showing how the fiscal capacity disparity aid would affect each town. In response, sponsors said the spreadsheet existed, that the LBA had copies, and that the amendment would help about 40 target towns, while Manchester would be the main community receiving less under the new formula because of prior shifts in the extraordinary needs grant. Discussion also covered the broader impact of the bill, with members noting that about 200 of the state’s 245 cities and towns would see an increase and 45 a decrease under the proposed FY 27 changes. Supporters argued the bill was a compromise given limited revenues and that it should move forward so it can be considered by the full House and then Finance. No final vote on the amendment or bill was taken in the portion provided, and the chair indicated the committee was still deciding whether it had enough information to proceed.

Transcript Highlights:

• The state audit takes, you know, six months to wrap up.
• We're not wrapped up for the FY 2024 audit yet, and in the February timeline of fiscal year 2018, that's
• takes a you know six months to audit takes a you know six months to wrap<01:55:15.560> up<01:
• <01:55:18.400> yet<01:55:19.280> um<01:55:19.800> in the 24th fiscal year audit
• yet um in the 24th fiscal year audit yet um in right<01:55:20.599> in<01:55:20.760> the

Keywords: 928, house, all

Summary: The Department of Education’s Bureau of Wellness and Nutrition presented an overview of the school meal and child nutrition programs it administers, including the National School Lunch Program, Fresh Fruit and Vegetable Program, Community Eligibility Provision (CEP), After School Snack Program, Child and Adult Care Food Program, Summer Food Service Program, and Special Milk Program. Staff explained which programs are federally funded through USDA, which have state matching funds, and how reimbursement rates are set for different programs and fiscal years. They also walked the committee through a packet showing reimbursement tables, state and federal funding totals, and eligibility data. Members focused much of their questioning on how state and federal reimbursements work for lunch and breakfast, why lunch is shown as a state match while breakfast has meal-based breakdowns, and how the department allocates funds in the budget. The department explained that lunch uses a set state match tied to federal requirements, while breakfast reimbursement is based on meals served. They also reviewed FY 22-24 funding trends, noting higher federal spending during COVID-era waivers and lower amounts as those waivers ended. A committee member asked for the data in Excel and the department agreed to provide it. The discussion also covered summer meal programs and the distinction between the Summer Food Service Program and Summer EBT. Staff explained that SFSP provides meals at approved open or closed sites, while Summer EBT is a separate DHHS-run benefit program that provides funds to families; the two programs coordinate through data sharing but are not the same. Members also discussed CEP, with staff explaining that New Hampshire currently has three schools participating, that the qualifying threshold was reduced from 40% to 25% identified students, and that districts must cover the non-federal share with non-federal funds. No votes or formal actions were taken during the meeting.

Transcript Highlights:

• The board may perform audits to verify the accuracy of the information included in an application and
• All of which could be covered inside of the Which could be covered inside of the CDPHE fraud for one audit
• The state auditor shall complete a seven performance audit of the enterprise.
• In conducting the audit, the state auditor shall specify for each year since the creation of the enterprise
• Because of a delay in filing the audit report due to extraordinary problems that could not have been

Keywords: 981, all

Transcript Highlights:

• Well, basically for many years, I've been on a Legislative Audit Commission where we see during the audits
• And frankly, with all of the increased focus on audits, I talked with Ann Rest, who's the chair of the
• Legislative Audit Commission, and said, "We need to have the auditor sit with the revisor."
• Um, which has come up in the audit.
• So, everything in this bill is from past audits in order to ensure that our agencies are doing the full

Bills: HF1234, HF3528, HF3672, HF3679, HF3680, HF1944

Keywords: payment transparency, public contracts, contractor rights, government accountability, construction payments, barbering, licensing, examinations, barber schools, public safety, certifications, Barber Examiners Board, data transparency, Legislative Budget Office, state agencies, fiscal notes, public data, standard time, federal law, time zone

Transcript Highlights:

• So LOIC staff do not have the conclusive financial evidence to conduct a full financial audit of SERVS
• The General Assembly may wish to engage the Auditor of Public Accounts to conduct a full financial audit
• managers explained that the system's complexity makes formal planning too difficult, but from an auditing
• So we don't agree that you would need the auditor to do an extensive audit of this project.
• <00:57:26.240> of<00:57:26.480> this auditor to do an extensive audit of this auditor

Keywords: Call to Order and Roll Call- 00:00:01 Staff Report on Statewide Emergency Responder Voice System- 00:01:09 Kentucky State Police and Finance and Administration Cabinet Response to Staff Report- 00:48:37 Adjournment-01:34:512, 958, all

Summary: The committee heard a staff report on Kentucky’s statewide emergency responder voice system (SERVS), a multi-phase project intended to improve interoperable radio communications for first responders. Staff said Kentucky State Police did not appear to have violated statutes or regulations, but the project lacked an overall master plan, clear milestones, and consistent documentation, which contributed to delays, spending issues, and deployment problems. The report recommended updating the Kentucky Field Operations Guide to reflect SERVS and noted that the project has been funded in phases since 2018, with appropriations totaling roughly $216 million across 2018, 2020, 2022, and 2024, while about $109 million had been spent by the end of fiscal year 2025. The report raised concerns about project sequencing and oversight. Staff said most spending was concentrated in special mobile equipment, with Motorola accounting for about two-thirds of all SERVS expenditures and the top four vendors making up 81 percent of spending. They also said a sample of Motorola payments suggested possible late payments, though they could not confirm whether interest was paid. Staff criticized the use of master agreements for a project of this size, the lack of a centralized ledger, and the absence of a documented timeline or risk mitigation plan. They recommended stronger procurement and planning requirements, including possible legislative changes requiring approved master plans for large capital projects and additional funding conditions tied to SERVS master agreements. Land acquisition and deployment progress were identified as major bottlenecks, especially in Eastern Kentucky. Staff said the project began in western Kentucky using existing tower sites, but the remaining work is concentrated in harder-to-acquire areas, with more than 95 percent of new towers still incomplete. They said the Division of Real Properties did not begin formal contract work on acquisition until October 2024, despite earlier coordination, and recommended earlier consultation on future projects. Staff also noted that the Kentucky Wireless Interoperability Executive Committee had not been active in oversight, and survey results showed limited awareness and involvement among first responders. Committee members agreed that the lack of an initial implementation plan and the continuing need for funding reflected broader planning problems, and they discussed the need for a clearer end-to-end game plan rather than continuing to fund the project without a defined completion path.

Transcript Highlights:

• There are two different audits: a financial audit and a programmatic audit.
• Kevin Field, deputy executive director, internal audit. Tracy Thirstston, chief financial officer.
• Field, deputy executive<01:37:15.760> director,<01:37:16.239> internal<01:37:16.639> audit
• executive director, internal audit. executive director, internal audit.

Keywords: 958, all

Summary: The Government Contract Committee met with a quorum, observed a moment of silence for Representative McCool after the death of his sister, and approved the April 14 minutes. The committee then reviewed a large agenda of contracts and amendments, beginning with a deferred Office of the Controller procurement involving broker services. Members questioned why a contract that had previously been handled for about $300,000 annually was now priced at about $1 million, and why the procurement was limited to one year. Office of the Controller staff said the prior vendor had held the work for more than 20 years, the work had previously been treated as not practical to bid, and the new RFP was intended to increase competition. They said the technical evaluation was scored before cost was considered, that past performance was not scored because it was seen as unreliable, and that AON received the highest technical score despite not being the lowest bidder. After discussion, the committee voted to take no action and let the contract proceed to the Finance Cabinet, with members noting continuing concerns about the pricing and process. The committee next considered a DCBS memorandum of agreement amendment for language services. DCBS representatives said the additional funding did not come from a new cut elsewhere, but from reduced spending on interpreter services because commonly used forms had been translated into other languages, freeing up funds for the contract. The committee approved the item unanimously. The final major item discussed was an initial contract for the Board of Hairdressers and Cosmetologists for legal services. Board staff said the board had been without a permanent general counsel since March 2024 and had relied on special and conflict counsel because of unusually heavy litigation, including 11 active cases, plus broader disciplinary and licensing changes tied to recent legislation and an oversight report. They said the contract was a not-to-exceed amount funded entirely by agency fees and that the board was currently running a surplus. Senator Thomas urged support, citing prior legislation and oversight findings about problems at the board and saying the contract was needed to help the board address ongoing litigation and corrective work. The committee approved the contract and then approved the remaining agenda items without objection, sending them forward.

Transcript Highlights:

• Jones for taking a look and helping me out with some finer technicalities, should there be any energy audit
• Should there be any energy audit findings, up to 10% of that rebate awarded could be used to help address
• Jones for taking a look and helping me out with some finer technicalities, should there be any energy audit
• Should there be any energy audit findings, up to 10% of that rebate awarded could be used to help address
• Should there be any energy audit findings, up to 10% of that rebate awarded could be used to help address

Keywords: 1183, house

Transcript Highlights:

• 00:21:43.000> Inspector In addition, the Office of Inspector General performs data-informed audits
• If an audit reveals that a provider did not qualify for the grant, the OIG is able to recoup that funding
• If the audit reveals suspected fraud, the case is referred to law enforcement.
• Paragraph C requires the commissioner to warn license holders when subsequent audits and investigations
• <01:09:52.080> and when subsequent Audits and when subsequent Audits and investigations<01

Keywords: 1183, house

Transcript Highlights:

• Child Support had to first audit my account, which could take up to a year.
• Once the audit was complete, they sent me a call... I assume both you and he urge an aye vote.
• In addition to other issues, concerns remain around the audit and disclosure framework.
• child support caseworker about it, she told me that in order to apply, LA child support had to first audit
• After the audit was complete, child support sent me a copy of the application.

Keywords: 987, senate, all

Transcript Highlights:

• expenditure or program information to the Arizona Department of Administration to meet the federal single audit
• And single audit compliance, especially with there's a lot of complex funding streams from the federal
• And single audit compliance, especially with there's a lot of complex funding streams from the federal
• And if we really have the goal of timely audits... Thank you. ...and collaboration and support.
• And if we really have the goal of timely audits, then we should focus on capacity and staffing and technical

Bills: HB2015, HB2060, HB2062, HB2100, HB2118, HB2165, HB2258, HB2327, HB2397, HB2445, HB2460, HB2641, HB2745, HB2876, HB2917, HB4011, HB4049, HB4056, HB4087, HCR2013, HCR2016, HCR2040, HCR2044, HCR2048, HCR2056

Keywords: budget procedures, late filing penalty, accounting standards, financial reporting, state appropriations, abortion, educational institutions, health education, state aid, public schools, Buffalo Soldiers, monument, commemoration, Arizona, public funding, Wesley Bolin Plaza, military history, historical memorial, small land subdivision, land use

Transcript Highlights:

• going to use Um to sort of do a um I'm going to use the<00:38:12.320> word<00:38:12.560> audit
• but<00:38:13.040> that's<00:38:13.200> not<00:38:13.359> exactly the word audit
• , but that's not exactly the word audit, but that's not exactly it<00:38:14.240> wasn't<00:38:
• 14.560> really<00:38:14.720> truly<00:38:14.960> an<00:38:15.119> audit.
• <00:38:15.280> it<00:38:15.440> was it wasn't really truly an audit. it was it wasn't

Keywords: 958, all

Summary: The Interim Joint Committee on State Government met for its first meeting and heard a presentation from the Kentucky Center for Statistics (KY Stats) by Executive Director Matt Barry and Legislative Director Calli Arnold. The presentation reviewed KY Stats’ statutory background, its evolution from KESUS, its board membership, and its role in housing Kentucky’s longitudinal data system and labor market information office. Barry explained that KY Stats links data from multiple state sources, validates and cleans it, deidentifies it, and uses it to produce reports, evaluations, and responses to data requests for policymakers, practitioners, and the public. Barry described the scale of the system, noting more than 6,000 active data elements, 178 unique file types, and data from 48 sources across 26 agencies. He highlighted the agency’s privacy and security practices, including separate servers for source data and deidentified reporting data, and said KY Stats does not use real-time data. He also outlined the types of reports produced, including the annual high school feedback report and a recent life outcomes report tracking the 2017 public high school cohort’s postsecondary education, completion, wages, and employment outcomes. Members asked about the timeliness and availability of data, especially SNAP and Medicaid information, and Barry said most data arrive annually or quarterly and that Medicaid data had been used in a limited one-time project rather than as an ongoing feed. Questions also focused on artificial intelligence; Barry said KY Stats has not integrated AI but is exploring it cautiously because of privacy and security concerns. Several members encouraged further work with AI tools, while Barry emphasized that any use would need to protect confidentiality. The committee also discussed staffing and funding, with Barry saying KY Stats has about 49 total staff and annual funding of roughly $3.1 million in state general funds, plus federal labor-related funding. Committee members praised the agency’s work and suggested legislators may not fully understand its capabilities. No votes or formal actions were taken.

Transcript Highlights:

• Those people audited these places and said they were super, super impressed.
• Are the same auditing happening at Planned Parenthood?
• Auditing has happened from 2005 to 2017, or 2023, for 17 years.
• But the fact is the system had controls to have audits for compliance.
• But the fact is the system had controls to have audits for compliance.

Keywords: 1183, house

Transcript Highlights:

• I also sit on taxes and the Legislative Audit Commission, and now the new fraud committee.
• I also sit on taxes and the Legislative Audit Commission, and now the new fraud committee.
• I also sit on taxes and the Legislative Audit Commission, and now the new fraud committee.
• 00:04:54.639> uh<00:04:54.759> the<00:04:54.880> legislative<00:04:55.320> audit
• <00:04:55.600> commission and uh the legislative audit commission and uh the legislative audit

Keywords: 1183, house

Summary: The Transportation Working Group met on January 15, 2025, with Chair John Kosnik opening by saying the committee expected to pass a transportation bill this year and emphasizing efficient use of transportation revenues, maintenance of roads and transit, and safety. Members and staff introduced themselves, and several representatives noted their interest in roads, bridges, and regional transportation needs. Kosnik also said he had spoken with Representative Kel about leadership arrangements and stressed that bipartisan support would be needed for a transportation bill. House Fiscal Staff’s Andrew Lee and House Research’s Matt Burus then gave an overview of transportation finance, focusing mainly on highways and transit. Burus explained Minnesota’s highway funding structure, including the constitutional Highway User Tax Distribution Fund and the related Trunk Highway Fund, County State-Aid Highway Fund, and Municipal State-Aid Street Fund. He reviewed the main revenue sources: the motor fuels tax, motor vehicle registration tax, motor vehicle sales tax, portions of the general sales tax tied to auto parts, vehicle rentals and leases, and the retail delivery fee. He noted several changes from 2023 legislation, including indexing of the gas tax, creation of the Transportation Advancement Account, and the retail delivery fee, which began in July 2024 and therefore would affect fiscal year 2025 rather than the fiscal 2024 data shown. The presentation also covered how highway dollars flow through constitutional formulas, including the 95/5 split from the Highway User Tax Distribution Fund, with the 5 percent set-aside used for town roads, town bridges, and flexible highway purposes such as turnbacks. Burus distinguished trunk highway bonds from general obligation bonds and explained that both are debt-financing tools for transportation projects, but with different repayment sources and uses. No votes or formal actions were taken at this informational meeting.

Transcript Highlights:

• Barre allows the city council to retain 5% of any unexpended funds at the close of the fiscal year audit
• of<01:15:54.560> the<01:15:54.680> fiscal<01:15:55.120> year<01:15:55.400> audit
• <01:15:56.040> as<01:15:56.200> an of the fiscal year audit as an of the fiscal year
• audit as an undesignated<01:15:57.280> fund<01:15:57.600> for<01:15:57.720> future<
• Subsection 601, payment of taxes, sub-section B: “At the close of the fiscal year audit, any unexpended

Keywords: 926, house, all

Summary: The House opened with a devotional by former member Jason Lorber, who spoke humorously about the difference between asking questions and making statements, urging members to be direct and add value in deliberation. The chamber then took up several resolutions: JRH 11, urging Congress to enact the National Infrastructure Bank Act of 2025, was read and referred to the Committee on Commerce and Economic Development; JRS 51, setting weekend adjournment for May 1, 2026, was adopted in concurrence; and H.C.R. 261 was read, recognizing May 2026 as Older Americans Month and designating May 6, 2026 as Age Strong Vermont Day. Members also used announcements to welcome guests and highlight events, including the Age Strong Vermont initiative, a former member’s return, visitors connected to psychedelic medicine advocacy, an art social, fisheries and trout-in-the-classroom guests, a legislative intern, and a reminder about the May 16 NAMI walk. The House then took up Senate Bill 230, an omnibus labor measure relating to fair employment practices. The committee explanation described technical clarifications to parental and family leave for full-time teachers, expansion of protections for survivors of domestic violence, sexual assault, and stalking, removal of outdated statutory language on mandatory retirement for tenured faculty, and clarification that elected and appointed municipal officers are not employees for minimum wage and overtime purposes. The main new policy in section 3B would prohibit non-compete agreements for non-exempt employees, with an exception for collective bargaining agreements, and would restrict certain non-compete and related clauses in health care provider contracts while preserving continuity of care and excluding non-clinical business support services. The committee reported extensive testimony and voted 11-0-0 to recommend the bill favorably with amendment; the House agreed to propose the amendment to the Senate and ordered third reading. The House also began consideration of Senate Bill 179, updating Vermont’s Uniform Disclaimer of Property Interests Act. The committee presentation explained that the bill would eliminate the current 9-month deadline for disclaimers, reflecting changes in federal tax law and the much larger modern estate and gift tax exclusion, and would modernize the statute in several ways. Proposed changes include clearer rules for jointly held property, allowing pre-death disclaimers, authorizing trustees and parents in limited circumstances to disclaim on behalf of trusts or minor children, permitting disclaimers by proxy for infirm persons, clarifying partial disclaimers and entity disclaimers, improving delivery rules for non-real-estate property, and specifying that a disclaimer is not a transfer for transfer-tax purposes. The bill was described as a response to outdated law in light of an impending large intergenerational wealth transfer, and the House proceeded with second reading discussion.

Transcript Highlights:

• that the time commitment, whether it be $7 million or $70,000, you still have to go through all the auditing
• that the time commitment, whether it be $7 million or $70,000, you still have to go through all the auditing
• that the time commitment, whether it be $7 million or $70,000, you still have to go through all the auditing
• that the time commitment, whether it be $7 million or $70,000, you still have to go through all the auditing
• that the time commitment, whether it be $7 million or $70,000, you still have to go through all the auditing

Keywords: 923, senate, all

Transcript Highlights:

• Our finances are independently audited and posted online for full accountability.
• It goes through multiple layers of audits and reviews to get those reimbursements.
• and then you have the five constitutional officers, all together in one budget and a consolidated audit
• Is the auditing happening appropriately?
• The middle bucket is just good government 101, you know, taking those existing audit findings and being

Summary: The Select Committee on Property Taxes heard first from city representatives through the Florida League of Cities, who argued that property taxes are a stable local revenue source that funds core services such as police, fire, parks, public works, and stormwater work. Casey Cook emphasized that cities are optional governments with widely different tax bases and service levels, that exemptions shift the burden to fewer taxpayers, and that transparency already exists through TRIM notices, public budgets, and local hearings. Sarah Campbell of Fernandina Beach, T. Michael Stavris of Winter Haven, and Stephen O’Kee of Port St. Lucie described their budget processes, the share of general-fund revenue coming from property taxes, reserve policies, debt and capital planning, and the impact of inflation, minimum wage increases, and personnel costs. They all said local governments need predictable revenue and that any property tax changes would require careful consideration of replacement funding or service reductions. Members questioned the city panel about whether homebuyers are clearly informed about city versus county taxes and services, the role of HOAs, how many lobbyists cities employ, reserve levels, average salaries, and whether utility revenues are used only for utility purposes. The panel said TRIM notices, realtor listings, and city websites provide tax information; HOAs generally do not provide emergency services; lobbyists help local governments track Tallahassee legislation; reserves vary by city and fund; and utility revenues are generally restricted, though some cities use limited transfers. Members also asked about revenue replacement if ad valorem taxes were reduced or eliminated, and the panel said options would likely include user fees, service cuts, or other local revenue shifts. The chair also asked about public safety consolidation, and the response was that such decisions are local and may shift costs rather than create true savings. The committee then heard from county representatives after an overview by the Florida Association of Counties’ Davin Suggs, who framed counties as shared partners with the state and emphasized the gap between rising market values and the shrinking share of taxable value after exemptions and assessment limits. He said counties face a mismatch between revenue based on taxable value and expenses driven by real-world costs, and noted that most counties either held millage steady or lowered it without reaching rollback rates. He also highlighted that property taxes are only one part of county revenue, with charges for services and intergovernmental revenue often larger in some counties, and that public safety at the county level includes more than law enforcement, such as EMS, emergency management, inspections, and corrections. Deborah Manzo of Okeechobee County described a fiscally constrained rural county with limited staff, a county-supported airport, heavy reliance on property taxes for the general fund, and major cost pressures from inflation, insurance, retirement, and state and federal mandates. She said the county lowered millage slightly over recent years but still depends on multiple revenue sources and special assessments, and she flagged Medicaid, medical examiner costs, and possible firefighter workweek changes as significant concerns. Bay County Administrator Mark McQueen said his county’s budget is shaped by Hurricane Michael recovery, non-discretionary obligations, and rapid growth; he described ongoing FEMA reimbursement delays, substantial borrowing to cover disaster costs, and continuing interest expenses while the county waits for reimbursement. The county panel was still in progress when the transcript ended.

Transcript Highlights:

• Madam Chair, um, you know, I kind of relate this to the legislative audit commission or the legislative
• audit commission or the auditor himself.
• I kind of relate this to the um you know I kind of relate this to the legislative<00:10:35.360> audit
• <00:10:35.839> commission<00:10:36.560> or<00:10:36.800> the legislative audit
• commission or the legislative audit commission or the auditor auditor auditor himself.<00:10:39.200>

Keywords: 1187, senate, all