Transcript Highlights:

• But that's kind of where the study is at right now: we're still working on it.
• That's a waste value. Believe it or not, we have two waste values.
• We do have some values that are at a waste value, and we're consistent with waste values being $500 per
• And I think the thing that I want to really push on is there is a great study, the Bayer study.
• But there's been a great study, the Bayeser study, that tracked utilization and costs across IMD states

Keywords: 908, all

Transcript Highlights:

• And so that's what that kind of study is looking into right now.
• That's a waste value. Believe it or not, we have two waste values.
• We do have some values that are at a waste value, and we're consistent with waste values being $500 per
• And I think the thing that I want to really push on is there is a great study, the Bayer study.
• But there's been a great study, the Bayeser study, that tracked utilization and costs across IMD states

Summary: The committee met at Spirit Lake Tribe and first heard welcoming remarks and introductions from tribal leaders and program directors. Chairwoman Street and other tribal representatives outlined a range of concerns and requests for state action, including taxation of reservation lands, support for non-beneficiary students at the tribal school, homelessness funding, Indian-managed health care, gaming and e-tabs, Feather Alert improvements, industrial farming near waterways, tourism, and better state-tribal consultation. Committee members responded that the meeting was intended to improve understanding and communication, and several members suggested future legislation or resolutions could be used to advance some of the issues. The tribe also offered to provide training on treaties, IHS 638, and compact services to legislators and staff. A major portion of the discussion focused on Spirit Lake fish and wildlife jurisdiction and the lake boundary. Tribal representatives asked for an MOU or co-stewardship agreement with the state to clarify hunting and fishing rights, recognize tribal licenses, and reduce recurring disputes over “gray areas” on the reservation and lake. Committee members discussed whether to draft a bill or resolution directing the executive branch and state agencies to negotiate such an agreement, and asked that North Dakota Game and Fish be invited to a future meeting. Related concerns included aquatic nuisance species prevention, with both sides agreeing that more aggressive boat inspection and cleaning measures would be beneficial. The committee also discussed taxation and county relations. Tribal leaders raised concerns about county resistance to fee-to-trust transfers and about property and vehicle taxation affecting members living on or near reservation lands. Committee members and tribal counsel reviewed federal treaty principles and court cases, and one member noted that the committee had previously taken no formal action on similar issues. Later, Benson County’s tax equalization director explained how the county values taxable land, handles inundated land applications, and tracks land coming off the tax rolls when the tribe repurchases acreage. The discussion ended with a presentation from the president of Sisseton Wahpeton College, who described the college’s programs, economic impact, and funding needs, followed by an HHS presentation on 1115 Medicaid waivers and the IMD exclusion as the committee moved to its next topic.

Transcript Highlights:

• Say we want to eliminate waste in our state, and we should eliminate waste.
• <00:42:48.000> And<00:42:48.160> we<00:42:48.319> should waste in our state.
• And we should waste in our state. And we should eliminate<00:42:49.400> waste.
• And I can't think of a eliminate waste.
• <00:42:53.680> than better way of eliminating waste than better way of eliminating waste than

Keywords: 958, all

Summary: The Senate Education Committee heard House Bill 132, which would change home and hospital instruction funding so schools can be reimbursed sooner when students miss school for short-term mental health-related stays. Representative Nick Wilson said current law requires a student to be out five days before funding begins, leaving schools unpaid when they provide instruction during 2- to 4-day absences. The committee gave HB 132 favorable expression unanimously. The committee then heard House Bill 193, a cleanup bill on dual credit scholarships. Representative J.T. Payne and KHEAA’s director explained that the bill consolidates academic and CTE dual credit scholarships into one statute to reduce administrative confusion, since the programs have been funded together in recent budgets. HB 193 passed unanimously with favorable expression. House Bill 241 drew the most discussion. The committee first adopted a substitute, which members said changed the bill to give the Commissioner of Education discretion, rather than a mandate, to grant calamity days. The bill and substitute centered on virtual instruction and Cloverport Virtual Academy: supporters said the school was a pilot project that needed more time and that a prior agency effort to cap virtual instruction would have effectively shut it down, while opponents argued the substitute would reward a low-performing virtual model and extend NTI/virtual learning too broadly. Testimony from an Oldham County parent criticized NTI quality and opposed adding more virtual days. No final vote on HB 241 was included in the portion provided.

Transcript Highlights:

• the managed green waste, and enforce unmanaged green waste.
• the managed green waste, and enforce unmanaged green waste.
• We have the solid waste section that helps manage green waste.
• We have the solid waste section that helps manage green waste.
• We have the solid waste section that helps manage green waste.

Keywords: 910, house, all

Transcript Highlights:

• This is to allow for a comprehensive strategic study to see if Arkansas can engage in the lithium battery
• Number 22, Department of Military, with Waste Management.
• This is for waste disposal service at the Department of Military.
• Number 25, University of Arkansas, with Medical Waste Services.
• This is for pickup and disposal of medical waste for the U of A Fayetteville campus, Amendment 1 to an

Summary: The subcommittee reviewed multiple methods of finance and construction items, including projects for Arkansas State University, Black River Technical College, UAMS, the University of Arkansas at Pine Bluff, and UCA. The UAPB Allied Health and Sciences Building appeared both as a method of finance and as an alternative delivery construction project, with East Harding Construction selected and AMR Architects as designer. Members approved the methods of finance, the alternative delivery project, and several discretionary grants, including Department of Health grants for a heart attack center designation and community health worker training, and DHS grants related to homeless services, behavioral health transition support, and an enabling technology pilot. The committee then reviewed service contracts, including RFQs, construction-related contracts, intergovernmental agreements, and a large number of out-of-state and in-state contracts. Testimony focused heavily on DHS staffing and state hospital contracts, the Arkansas State Police seatbelt survey, AEDC’s lithium supply chain analysis, and Shared Administrative Services’ new SuccessFactors performance-management contract. Members asked detailed questions about contract nursing costs, turnover, hiring timelines, and whether some contracts were being renewed or amended beyond their original projected costs. DHS and Veterans Affairs officials explained staffing shortages, retention incentives, and the use of contract labor as a supplement to state employees. Several contracts drew scrutiny and were held for further review. Representative Wardlaw raised concerns about projected costs and repeated amendments on the Department of Education security contract and on DHS staffing contracts, arguing that some had exceeded their original projected totals. The committee voted to hold contracts 5, 7, and 8 until Friday, while adopting the remaining contracts. The meeting ended after informational reports on service contract amendments without material change, executed contracts, and emergency procurements were presented, with no further business before adjournment.

Transcript Highlights:

• And then recommendations for further study. Next slide. Thank you.
• <01:11:36.400> funded<01:11:36.800> studies convened working groups. funded studies
• And the first is to fund a data-driven study.
• <01:24:20.080> Um<01:24:20.480> we recommendations for further study.
• Um we recommendations for further study.

Keywords: 910, house, all

Summary: The Speed Task Force met on December 15, 2025, with members participating in person and via Zoom. After roll call and introductions, the chair filed the previous meeting minutes without objection. The chair then gave a report on outreach presentations statewide about the task force’s permitting-simplification work, noting appearances before groups such as the Chinese Chamber, Small Business Regulatory Review Board, General Contractors Association of Hawaii, Hawaii Chamber, and the Land Use Commission. He also introduced the new task force coordinator, Reginald K. T. King, and outlined a January 6, 2026 process for member-submitted recommendations, including first-come consideration and structured debate. No public testimony or member questions were offered on these items. The task force heard a presentation from the Building Permit PIG. The presenter said the group reviewed 79 SWAT recommendation forms over seven meetings, with participation from 15 disciplines and about 270 hours of work. The group’s findings emphasized workforce shortages, inconsistent plan quality, limited departmental resources, and a lack of centralized tools for applicants to self-resolve issues. Recommendations focused on building a workforce pipeline, expanding training on codes and technology, and developing a universal platform, including AI-assisted review tools. The presenter also raised offsite construction, including factory-built, modular, tiny homes, and ADUs, as an area needing clearer state and county alignment to speed permit review and support housing needs. No public testimony or Q&A followed, and discussion and voting were deferred to the January 6, 2026 meeting. The task force then began the Chapter 6E Historic Preservation PIG presentation. The chair described historic preservation as a broad process covering research, protection, restoration, rehabilitation, and interpretation of significant properties, including burial sites and iwi kūpuna, and said Chapter 6E is intended to guide responsible development rather than stop it. The presentation explained SHPD’s role and the complexity of 6E review, including archaeological surveys, monitoring, and preservation plans. Early findings highlighted uncertainty in sensitivity determinations for iwi kūpuna and subsurface resources, repeated review of the same projects, and staffing and technical capacity shortages among SHPD and consultants. Public testimony was closed and no immediate Q&A was allowed; further discussion and voting on recommendations were scheduled for January 6, 2026.

Transcript Highlights:

• We'll have new and innovative ways to try to have fraud, waste, and abuse.
• We'll have new and innovative ways to try to have fraud, waste, and abuse.
• We'll have new and innovative ways to try to have fraud, waste, and abuse.
• We'll have new and innovative ways to try to have fraud, waste, and abuse.
• Fraud, waste, and abuse.

Bills: HF4210, HF4212, HF4549, HF4464, HF4546, HF4447

Keywords: senior nutrition, older adults, aging services, home-delivered meals, congregate dining, meal delivery, grocery delivery, food insecurity, nutrition support, area agencies on aging, Minnesota Board on Aging, human services, special revenue fund, nonprofit grants, SNAP outreach, medically tailored meals, rural nutrition, food access, transportation services, elderly

Transcript Highlights:

• I was able to work, intern, study, and network.
• It would be a waste of talent, and it would be a waste of the investment that we already made, educating
• It would be a waste of talent, and it would be a waste of the investment that we already made, educating
• I'm a current UT Austin student studying economics.
• You know, many of us study? When would I have time to be a student?

Summary: The committee heard several education bills, with most of the discussion focused on Senate Bill 1835, Senate Bill 784, Senate Bill 1049, Senate Bill 2942, and Senate Bill 2928. SB 1835 would raise from 5% to 20% the cap on nonresident students who can receive resident tuition and fees through competitive scholarships at certain regional universities in slower-growing workforce development areas, provided the schools have capacity as determined by the Texas Higher Education Coordinating Board. Supporters, including West Texas A&M University, said the bill would help fill underused capacity, attract students who may stay and work in Texas, and support regional workforce needs. SB 784 would strengthen a prior law allowing peace officers’ children to transfer between public school districts for safety reasons by requiring both districts’ approval, making clear that districts of innovation are not exempt, and prohibiting tuition charges. SB 1049 would require districts and open-enrollment charters to excuse students, at a parent’s request, for religious release-time instruction for up to one hour per day and five hours per week; witnesses said the program is constitutional, voluntary, and already operating in other states and some Texas districts. Each of these bills was left pending after testimony, with no public witnesses opposing them. SB 2942 would expand and adjust the state’s adult charter high school pilot program. Senator Creighton said the bill is intended to help the estimated 7 million Texas adults without a high school diploma by removing barriers to expansion, aligning legal protections with ISDs, changing TEA’s disapproval window for expansion amendments to a 30-day period after receipt, and updating funding to reflect part-year attendance. A committee substitute kept the upper enrollment age at 50 and removed a proposed testing change. Testimony from New Heights students and leadership described the program as life-changing, emphasizing that it combines diplomas with career credentials, childcare, transportation, and other supports to help adults stabilize their families and enter better-paying work. TEA witnesses explained the expansion process and said adult charter schools are overseen by the commissioner rather than the SBOE. The committee substitute was adopted, public testimony closed, and the bill was left pending. SB 2928 would set a uniform school start date for public school districts at the third Wednesday in August, while preserving existing district-of-innovation flexibility for current DOI districts and allowing year-round systems to continue. Senator Creighton argued the bill would reduce the patchwork created by DOI exemptions, support students and families, and preserve summer employment and tourism revenue. A committee substitute was adopted. Testimony came largely from tourism, hospitality, and recreation interests, including hotel, water park, zoo, chamber of commerce, and camp representatives, who said later start dates would extend the summer travel season, improve staffing and revenue, and give students more opportunities for summer jobs and camps. Several witnesses cited large economic impacts from tourism and said early school starts reduce August business. Some senators raised concerns about charter schools being excluded and about year-round calendars, but the bill was left pending after testimony.

Transcript Highlights:

• I think the last time nuclear waste left our state was, I believe, in the '90s, '94.
• I think the last time nuclear waste left our state was, I believe, in the '90s, '94.
• I think the last time nuclear waste left our state was, I believe, in the '90s, '94.
• I think the last time nuclear waste left our state was, I believe, in the '90s, '94.
• we have with waste right now in Minnesota.

Keywords: 1183, house

Transcript Highlights:

• Waste is a little bit more subjective.
• One person's community amenity could be the next person's biggest waste ever.
• So I'd ask, you know, to really dig into waste and understand that waste is in the eye of the beholder
• But we can't forget when we're being evaluated on whether it's waste or what we do.
• However, if it's waste, we know what works in one county might not work for another county.

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:

• Studies have repeatedly shown that transgendered individuals are 9 times.
• Studies have shown that upon the passage of anti-trans laws, suicide rates increase as much as 72% in
• Just thinking about the time and the effort we're wasting on this.
• But Maybe they are and maybe they're not just some wasteful middleman.
• We continue to argue that these lobbyists are a waste of taxpayer money because not every taxpayer supports

Bills: SB 10, SB 8, SB 15, SB 12, SB 6, SB 13, SB 9, SB 7, SB 17, SB 4

Keywords: sex designation, restroom access, civil penalties, private civil right of action, women's privacy, law enforcement, department file, employee records, misconduct, confidentiality, Texas occupations code, election laws, attorney general, prosecution, criminal offenses, criminal prosecution, jurisdiction, hemp, consumable hemp, hemp-derived cannabinoids

Transcript Highlights:

• SENATOR, WHAT DATA OR WHAT STUDIES ARE EXAMPLES DO HAVE THAT SUPPORT THE PAIN BELOW MINIMUM WAGE AND
• YOU WILL CONSENT OF THE BILL ON THE SPONSOR ADMITTED HE DID THAT YOU STUDIES OR DATA BUT FELT IT OUT
• SPEAKING AGAINST. >> DESPITE RECENT FOCUS ON LIMITING GOVERNMENT WASTE, FRAUD AND ABUSE SB 440 EXUDES
• YOU ARE RECOGNIZED FOR 30 SECONDS. >> HERE WE ARE WITH ANOTHER BILL WASTING EVERYONE'S TIME.
• PLEASE GO BACK TO SCHOOL, PLEASE STUDY YOUR HISTORY. >> NR HEINZ. WE HAVE AMY ADAMS. I'M SORRY.

Keywords: 999, senate, all

Transcript Highlights:

• We are still facing our own deactivation, and we will be better use of our time and we will not be wasting
• We are still facing our own deactivation, and we will be better use of our time and we will not be wasting
• And that was done after an extensive task force, the most comprehensive wage study... the law that you
• :35.839> most<00:16:36.240> comprehensive<00:16:37.040> wage<00:16:37.920> study
• Um, the most comprehensive wage study in the globe, which found that Twin City drivers earn $52.94

Keywords: 1187, senate, all

Transcript Highlights:

• For an agency like NMED to come up with another purpose for emissions and that waste like methane, but
• these eight agencies are applying for this funding, the main purpose of this is for them to do this study
• And we might all recall that two of the primary missions of the OCD are to prevent waste.
• That means it's wasted resources—federal wasted resources and state wasted resources.
• , my only amendment is that on page 2, line 6, before "and," insert that the Legislative Education Study

Transcript Highlights:

• He's a senior at ENKU and he is immersed in Medicare studies.
• So, if you immersed in Medicare studies.
• I just need to study the House floor.
• <00:26:58.080> or scholarships should ever be wasted or scholarships should ever be wasted
• . and money have likely been wasted.

Keywords: 958, all

Summary: The House Standing Committee on Postsecondary Education opened its first meeting with roll call, member introductions, and introductions of numerous interns from Kentucky colleges and universities. The chair reviewed committee rules for the 2026 session, including witness oaths, sign-up procedures, limits on testimony, and the deadline for submitting committee substitutes and amendments. The committee then took up House Bill 96, sponsored by Chair Tipton, which would revise the membership and timing of the performance-based funding work group. Tipton said the bill would expand legislative participation from one House and one Senate member to five from each chamber, keep university and KCTCS presidents on the group, make the CPE president a nonvoting chair, and change the work group’s schedule from a fiscal year to a calendar year. He argued the changes would build institutional knowledge, allow university leaders to meet without creating quorum/open-meeting issues, and help the group develop recommendations for the next General Assembly. Members raised concerns about politicization and the even-numbered membership, while Tipton said he wanted consensus rather than a tied vote. The committee approved HB 96 on a roll call vote, with most members voting yes and Representative Willner voting no but saying she might change her vote later on the House floor. The committee also heard House Bill 94 for discussion only, so no vote was taken. Representative Vanessa Gracel and CPE counsel Travis Pal described the bill as a transfer-pathways measure aimed at making two-year-to-four-year and four-year-to-four-year transfers more seamless in high-demand programs. They said the proposal would require CPE, public universities, and KCTCS to collaborate on statewide transfer pathways based on student and workforce demand, with institutions able to opt in or out of specific pathways but required to disclose nontransferable courses for transparency. Gracel argued the bill would reduce credit loss, lower time and cost to degree, improve completion rates, and help students and families understand transfer options; she also criticized some universities for not engaging in the process. No action was taken on HB 94 at this meeting.

Transcript Highlights:

• Industry-recognized credential study at two and four-year institutions.
• Because we do know that there are studies that indicate that...
• HB49 by Darby, relating to fluid oil and gas waste and byproducts of that waste.
• . ...oil and gas waste disposal.
• Third, identifying ways to eliminate waste and fraud.

Bills: HJR144, HJR218, HB40, HB 101, HB 112, HB146, HB168, HB214, HB413, HB1523, HB493, HB521, HB594, HB557, HB305, HB549, HB854, HB 1057, HB 1052, HB842, HB3174, HB3311, HB2486, HB3196, HB824, HB 1039, HB2529, HB2713, HB4936, HB4995, HB4830, HB4864, HB5219, HB5263, HB5154, HB2674, HB5525, HB5623, HB2545, HB2587, HB2625, HB5520, HB5436, HB4926, HB1573, HB5165, HB4811, HB5081, HB4755, HB3179, HB4310, HB4611, HB2159, HB4626, HB3637, HB3153, HB3066, HB2786, HB2966, HB638, HB640, HB876, HB497, HB5539, HB4809, HB5308, HB4687, HB4070, HB4421, HB4412, HB3284, HB3369, HB3420, HB3449, HB4098, HB4281, HB4120, HB4504, HB4370, HB 1106, HB2370, HB2404, HB3863, HB2407, HB2253, HB2273, HB2040, HB1586, HB3788, HB3993, HB4690, HB4309, HB4696, HB2308, HB 1142, HB1533, HB1621, HB2242, HB2012, HB2193, HB2442, HB2464, HB2348, HB2313, HB2289, HB1942, HB2011, HB1629, HB2993, HB3592, HB3824, HB4076, HB4535, HB4623, HB4773, HB 1091, HB5115, HB5515, HB3372, HB5659, HCR118, HB 1233, HB2239, HB2379, HB2863, HB3368, HB3787, HB3815, HB3898, HB4023, HB4285, HB4329, HB4331, HB4429, HB4646, HB4904, HB5200, HB5320, HB5651, HB5662, HB5668, HB5670, HB5672, HB5674, HB5676, HB5679, HB5688, HCR108

Keywords: regional mobility, transportation authority, local law, constitutional amendment, public projects, Texas energy fund, energy efficiency, retail electric customers, electric generating facilities, business court, civil procedure, litigation, jurisdiction, arbitration, Texas State Guard, task force, professionalization, state missions, critical infrastructure, science park district

Transcript Highlights:

• If we had just a fraction of the general fund dollars that have been wasted due to inefficiencies, it
• due fund dollars that have been wasted due to<00:14:54.399> inefficiencies, to inefficiencies
• dramatically since I was at UVM studying dramatically since I was at UVM studying to<00:29:00.559
• Patty Brewer, social studies, Mount Mansfield. John Haynes, English, BFA, St. Albans.
• Brewer, social studies, Mount Mansfield. Brewer, social studies, Mount Mansfield.

Keywords: 927, senate, all

Transcript Highlights:

• way to Sunday to find a way to study way to Sunday to find a way to study these<00:25:33.840>
• Studied it in college.
• They have studied rent control and it does not work. Thank you.
• Studied it in college. The other demand. Studied it in college.
• studied in thing we studied in college,<00:38:03.440> which<00:38:03.760> we<00:38:03.920

Keywords: 1187, senate, all

Transcript Highlights:

• social studies.
• <00:11:24.120> social<00:11:24.440> studies Kirsten says ethnic studies social studies
• > studies<00:12:40.519> ethnic<00:12:40.880> studies for social studies ethnic studies
• > not<00:50:47.599> a ethnic studies ethnic studies is not a ethnic studies ethnic studies
• study ethnic studies increased Stanford study ethnic studies increased attendance<01:02:56.440> by

Bills: HF29, HF921, HF922, HF1048, HF1049

Keywords: railroad, infrastructure, transportation funding, environmental remediation, capital investment, HF921, tax increment financing, TIF, excess tax increment, school district aid, levy adjustment, property tax levy, education finance, Minnesota education aid, decertification, local government finance, school funding formula, state aid reduction, referendum equalization aid, debt service equalization

Transcript Highlights:

• Officials for the Pulaski County Regional Solid Waste Management District were present to address questions
• About concerns that they see and read and watch in Minnesota and California with waste and fraud and
• So a couple years ago, we did the Arkansas Forward Study, and so that brought to light that as a state
• So a couple years ago, we did the Arkansas Forward Study, and so that brought to light that as a state
• “The authority provides solid waste management services for bulk, residential, and commercial waste at

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted prior minutes and several committee reports. The executive committee report noted adoption of its minutes, staff updates on scheduled audits, approval of an annual financial audit for the City of Horseshoe Bend, and an update on the intern program. The Counties and Municipalities report covered delinquent private water and sewer audits, compliance follow-up with towns including Denning, Gum Springs, Omer, Fargo, Jericho, and Haynes, and review of current and deferred reports; the committee filed most current reports but deferred several and referred some matters to prosecutors and the Attorney General. The Educational Institutions report said 103 education audits were reviewed, most with no findings, while several school districts had findings and one Booneville School District finding was referred to law enforcement. The State Agencies report included findings at the Department of Finance and Administration and a deferred Department of Health report, and the committee filed 13 reports. The committee then received lengthy presentations on the State of Arkansas annual comprehensive financial report and the state single audit for fiscal year ended June 30, 2025. Legislative Audit issued unmodified opinions on the state financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and improper methodology changes and documentation issues at the Division of Workforce Services affecting year-end estimates for unemployment-related accounts. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed. Auditors reported 33 findings overall, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer Electronic Benefit Transfer program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Committee members questioned DHS, the broadband office, OST, DFA, Education, and Workforce Services about the findings, corrective actions, cyber protections, federal drawdowns, child care reporting, and accounting methodology changes. Several agencies described corrective steps. DHS said it had changed how it draws Summer EBT funds, addressed provider revalidation and incarceration-related Medicaid issues, and updated internal processes and staffing. The broadband office said the questioned costs reflected invoice documentation disputes rather than missing payments and expected Treasury review to resolve the issue. OST said it was expanding logging, endpoint detection, and enterprise monitoring, and described broader cybersecurity investments, training, and a roadmap. DFA and Workforce Services addressed the workers’ compensation and unemployment accounting issues, with Workforce Services saying it had updated its policy and submitted the methodology to DFA. After discussion, the committee voted to hold the two statewide audit reports over until the August meeting, with members asked to submit specific questions in advance so only needed agencies would return. The final item was a special report on the Hot Spring County Solid Waste Authority for January 1, 2023 through June 30, 2025. The audit reviewed compliance with laws, board procedures, bidding, payroll, permits, inspections, and cash handling. It noted prior private audit findings on segregation of duties, that recent private audit reports had not been obtained for 2023 through 2025, and that the current administrator said prior office staff and bookkeeping contractors resigned when he was hired. The authority’s operations and revenue sources were described, and the report was presented for committee review.