Transcript Highlights:

• I mean, do they receive a foster placement payment just like a foster family would?
• The state lays out the money and then later gets reimbursed for it. No, so the opposite.
• Okay, so just a misunderstanding of which way the reimbursement was working.
• I follow up on the residential rate increase, which is a cost-based reimbursement.
• I follow up on the residential rate increase, which is a cost-based reimbursement.

Keywords: 1189, house, all

Summary: The Division 3 House Finance Committee opened a work session and announced scheduling updates, including a second Medicaid work session on March 5 at 9:00 a.m. and a reminder that recommendations or budget amendments must be moved to the full finance committee by the end of March. Members were told no motions, roll calls, or votes would be taken, and the chair also reviewed upcoming meeting dates and weather-related cancellation procedures. The day’s presentation was a budget work session on the Division for Children, Youth and Families (DCYF), with officials Marie Nunan and Nathan White introducing the agency’s budget materials and mission. DCYF’s presentation focused on its core mandates and recent operational changes. Officials described child protective services, juvenile justice services, and the Sununu Youth Services Center, then highlighted workforce improvements, including reduced vacancy rates for assessment caseworkers, juvenile justice officers, and youth counselors. They attributed the staffing gains to legislative pay raises, mass recruitment posting changes, a more stable and trauma-informed model at SYC, and broader flexibility after prior budget cuts and hiring freezes. Members asked about full-time versus part-time staffing, and DCYF said most positions discussed were full-time, with some harder-to-fill part-time youth counselor roles at SYC. The committee also discussed DCYF’s emphasis on serving families earlier through its Community Navigator hotline referrals and community-based voluntary services, which are intended to connect families to supports before abuse or neglect escalates. Officials said the Community Navigator program had received 807 referrals since August 2023. On juvenile justice, DCYF described its assessment and diversion process and said it had reduced juvenile probation involvement by 30% from 2019 to 2023; members were directed to slide 17 for 2024 data, and officials said the trend continued toward fewer in-home juvenile justice cases. The agency also reported progress in kinship care, saying initial out-of-home placements with kin now occur 74% of the time and that kinship placements are associated with more reunification. Officials said kinship caregivers are being licensed and paid similarly to foster parents, and that the legislature’s kinship law has helped. Finally, DCYF outlined transition-age youth supports, including the HOPE program, Youth Villages LifeSet, and housing vouchers. No votes or formal actions were taken.

Transcript Highlights:

• The Department of Human Services reported instances of improper benefit payments to employees from the
• These exceptions include lack of proper authorization for payment, lack of proper documentation, and
• , unauthorized... ...unauthorized or undocumented disbursements, unauthorized payments, unauthorized
• Payment by the bond trust fund is also indicated when applicable.
• And even if it's, unfortunately, couldn't chase it down, couldn't get it reimbursed, but we were able

Committee: All LEGISLATIVE JOINT AUDITING

Keywords: 1204, all

Transcript Highlights:

• Sources of payment for anyone that you need to pay. Thank you, Brandon.
• Normally what we do, scammers have been asking for methods of payment in different ways.
• And gift cards is one way that the scammers do ask for payment.
• The impact to the consumer is estimated at $400 or $700 in increased premium payments.
• They get a commission, and then later on that policy cancels for non-payment.

Summary: A joint House-Senate Insurance and Commerce meeting focused on the growing threat of financial fraud in Arkansas, with members and witnesses describing scams targeting seniors, small businesses, and working families. The committee first approved the November 3, 2025 minutes, then heard from the Arkansas Bankers Association, the American Bankers Association, banks, the Attorney General’s Consumer Protection Division, the Arkansas Mortgage Bankers Association, the State Bank and Securities Department, the Insurance Department, and AARP. Witnesses described common schemes including spoofed bank calls and texts, government imposter scams, romance and investment scams, business email compromise, fake job postings, gift card scams, check fraud, wire fraud, reverse mortgage scams, identity theft, and insurance fraud. Several witnesses emphasized that cryptocurrency kiosks and crypto transfers make recovery difficult or impossible, and that artificial intelligence is making scams more convincing and scalable. Witnesses repeatedly stressed education, verification, and coordination among banks, law enforcement, regulators, and consumers. Bank and mortgage representatives urged consumers to slow down, independently verify wire instructions, avoid clicking unexpected links, use tap-to-pay rather than chip or swipe when possible, and never share account credentials or one-time codes. The Attorney General’s office said it investigates consumer complaints, mediates disputes, works with social media platforms to remove scam ads, and recently created a Financial Fraud Task Force with bankers and other stakeholders. The State Bank and Securities Commissioner highlighted the Safe AR Act, the state’s crypto kiosk framework, and fraud education efforts such as “fraud bingo,” while the Insurance Department described its law-enforcement role and a range of insurance-related fraud schemes it prosecutes. AARP said fraud is widespread and underreported, especially among older adults. Members asked about reporting scams, how losses are handled, whether tap is safer than chip, how crypto fraud works, whether Arkansas has model legislation to address telecom and social media impersonation, and how local law enforcement and state agencies coordinate investigations. Witnesses said banks generally absorb much of the financial loss under federal rules, while consumers bear the inconvenience and account changes. Several witnesses said Arkansas should consider additional legislation to hold telecom companies and social media platforms accountable for spoofed caller IDs and impersonation ads, and one witness said a federal Scam Act is moving in Congress. No additional votes or formal actions were taken beyond approval of the minutes, but witnesses agreed to share consumer education materials and model legislation with committee staff.

Transcript Highlights:

• I'm Amanda Cecil, staff to the committee, before you with Senate Bill 5834 related to payments of expenses
• Amanda Cecil, staff to the committee before you with Senate Bill 5835 related to the threshold for payment
• of lump sum retirement allowances. ...related to the threshold for payment of lump sum retirement allowances
• Under current law, plan 3 members can receive a lump sum payment when their benefit would be less than
• Employees would also be required to make retroactive payments back to September 23, 2023, depending on

Summary: The Ways and Means Committee met on January 20, 2026, hearing several bills related to retirement systems, school employee health coverage, port district pensions, environmental fee accounts, developmental disability services, legislative budget transparency, and a new Apple Health employer assessment. Early in the meeting, the committee heard SB 5834, which would make permanent a temporary expansion allowing certain retirement trust fund earnings to pay broader administrative expenses, and SB 5835, which would raise the lump-sum retirement allowance threshold for Plan 2 members from $50 to $250. Both bills were presented by Department of Retirement Systems staff and supported by the department, with questions focused on the scope of the administrative-expense language in SB 5834 and the technical nature of SB 5835. The committee then entered executive session and moved three bills without recommendation to the Rules Committee: Substitute SB 5249, allowing kit homes as emergency housing; Substitute SB 5053, allowing certain counties to include school district boundaries when forming a public facilities district; and Substitute SB 5203, directing state agencies to develop a wildlife habitat connectivity strategy and creating related accounts. After returning to public hearing, members heard SB 5883 on SEBB eligibility for school employees in their second school year of employment. Supporters, including labor representatives and individual school workers, said the bill would reduce coverage gaps and improve recruitment and retention, while school district officials and administrators argued it would create an unfunded mandate, increase costs, and add administrative burden. No action was taken on the bill. The committee also heard SB 5905, which would exclude certain port district employees from PERS if they are covered by the federal Railroad Retirement Plan or a collectively bargained defined benefit pension plan. Port representatives, labor stakeholders, and the Department of Retirement Systems described it as a narrow technical fix to avoid duplicate pension coverage and retroactive liabilities, and the bill drew support. SB 6151 would create dedicated accounts for Ecology fee revenue tied to laboratory accreditation and landfill methane work; Ecology and county representatives supported the measure as a way to reinvest fees in the programs that generate them. SB 6163 would require the Individual and Family Services waiver for developmental disability services to be budgeted at maintenance level; advocates said it would stabilize services and prevent waitlists, and no opposition was heard. The final two bills were SB 6177, which would require LEAP’s budget website to display additional budget detail such as carry-forward data, program and subprogram expenditures, and balance sheets for all public accounts, and SB 6173, which would create an Apple Health employer assessment on larger private employers with workers enrolled in Medicaid expansion coverage. SB 6177 was framed as a transparency measure, while SB 6173 drew extensive testimony both in support and opposition: supporters said it would help offset expected Medicaid losses after federal work requirements take effect and stabilize the health safety net, while opponents argued it would be an unfunded tax, create administrative and legal complications, and could discourage hiring or reduce hours. The committee heard no final votes on the public hearing bills, and staff reminded members that signature sheets would be held for 24 hours under Senate rules.

Transcript Highlights:

• More money is provided from the abandoned vehicle RV program for reimbursements for removal of abandoned
• And there's money... ...for reimbursements for removal of abandoned RVs from public property.
• Regarding the RTTO reimbursement program for indigent tow, the program is delayed to July 1st of 2027
• For the Department of Licensing, since the indigent tow reimbursement program is delayed to the next
• For the Department of Licensing, since the Indigent Toe reimbursement program is delayed to the next

Bills: HB2306 , HB2711

Committee: House Transportation

Keywords: transportation budget, capital budget, operating budget, appropriations, Washington State Department of Transportation, WSDOT, Washington State Patrol, Department of Licensing, ferry funding, state ferries, highway maintenance, road preservation, bridge replacement, tolling, express toll lanes, traffic safety, speed cameras, ignition interlock, transit grants, public transit

Transcript Highlights:

• </c><01:08:37.520><c> to</c> estimating a loss of payments to estimating a loss of payments to hospitals
• So, combined that would be payments.
• </c><01:15:41.040><c> program</c> the Medicaid directed payment program the Medicaid directed payment
• ><c> Medicare</c><01:15:58.800><c> payment</c><01:15:59.199><c> levels</c> phased down to Medicare payment
• Out of pocket premium payments coverage.

Keywords: 1187, senate, all

Transcript Highlights:

• </c> payments business? payments business?
• </c> payments by DHS. payments by DHS.
• </c> happened to be caught in the payment happened to be caught in the payment withhold<01:20:21.040>
• </c> well as the temporary payment withhold. well as the temporary payment withhold.
• </c> And unfortunately, the temporary payment And unfortunately, the temporary payment withhold<01:32

Committee: Senate Human Services

Keywords: 1187, senate, all

Transcript Highlights:

• four years from the Working Connections Child Care attendance policy, so that would base provider payment
• And/or delay to the end of disproportionate share hospital payments from the federal government.
• Currently, Medicaid reimburses home care aide wages in assisted living at just $16 per hour.
• And I'm truly grateful that the House proposal restores $600,000 for judicial reimbursement impacts.
• PBMs have not and will not increase reimbursement to cover these costs.

Summary: The House Appropriations Committee held a public hearing on proposed substitute House Bill 2289, the House operating budget. Budget staff Mary Monroe gave a detailed overview of the proposal’s near general fund outlook, reserve levels, major revenue assumptions, and major spending and savings items. She highlighted assumed revenue from capital gains and a proposed “millionaires tax,” a transfer from the budget stabilization account, administrative reductions across agencies, and several major policy shifts, including changes affecting Working Connections Child Care, K-12 education, higher education, long-term care, behavioral health, wildfire response, and state employee compensation. Members then asked questions, including about the higher education building account/operating fee swap and its interaction with the capital budget and Climate Commitment Act funds. The committee also announced amendment deadlines for the budget process. The bulk of the meeting was public testimony, with many speakers generally supporting or opposing specific parts of the budget. Supportive testimony praised funding for wildfire prevention, public health, reproductive health, civil legal aid, the Poison Center, some higher education institutions, and certain disability and child welfare services. Many speakers urged restoration or protection of funding for K-12 education, especially transition to kindergarten, local effort assistance, bus depreciation, and Running Start; others opposed cuts to child care, early learning, public defense, long-term care, adult day and home care services, occupational/physical/speech therapy for Medicaid patients, and community and technical colleges. Several local government, health, and nonprofit representatives also asked the committee to preserve public works, homelessness, energy assistance, environmental justice, and recovery/diversion programs, while some business and public safety groups sought continued funding for organized retail crime prevention and related initiatives. No votes were taken during the hearing. The committee recessed briefly and later resumed with virtual testimony, where additional witnesses repeated concerns about education cuts, long-term care, health care access, disability services, dispute resolution, early childhood programs, and the need for ongoing or increased funding in those areas.

Transcript Highlights:

• Next, we looked at usage data to really better understand our bus depreciation payment schedule.
• So this adjusts it based on usage data, having those depreciation payments go to districts over a 15-
• For medicine, additional reductions of concern include the governor's budget reducing payments to our
• Current Medicaid reimbursement covers only 85% of our daily cost of care, and the hourly Medicaid reimbursement
• San Juan County's removal program is closely coordinated with DNR and relies on the DNR reimbursement

Bills: SB5998

Committee: Senate Ways & Means

Keywords: fiscal appropriations, budget, state funding, financial management, operating expenses, 904, all

Transcript Highlights:

• proactive, so we don't find ourselves in a situation where we're having a huge amount of ad valorem reimbursement
• then if there is a need for intervention, the districts have to fund the intervention and then get reimbursed
• You know, with all the additional money we will continue to put in, if it's a reimbursement, I feel.
• If it's a reimbursement, I feel certain that the district would be able to manage that, and the services
• It simply adds electronic payment methods like Cash App and Venmo as ways to put money into 529 college

Summary: The committee took up a long series of Senate bills, beginning with SB 44, which extends a sales tax exemption to contractors working for nonprofits. It was presented briefly and reported out 24-0. The committee then considered SB 237, with a PCS and a written amendment that delayed the effective date and phased out the manufacturing exemption for solar and battery energy storage systems; members discussed the impact on ongoing projects, the treatment of solar and storage like prior wind and data center exemptions, and concerns from the renewable industry before the bill was advanced. Several other measures were heard and passed, including SB 248 on reinvesting proceeds from any sale of tourism real property back into state park maintenance and capital improvements; SB 1360 on the Pro Tem’s numeracy bill for the Department of Education; SB 985 codifying the local food for schools program; SB 1204 requiring three days of paid bereavement leave for school district employees; SB 1239 extending the bridge funding formula and moving certain motorcycle and moped fees to Service Oklahoma; SB 1307 cleaning up statutory language related to the ARCS Council, J.M. Davis Arms Museum, and Historical Society; and SB 2143 allowing county assessors to use aerial imagery, but not drones, to identify property changes. The aerial imagery bill drew the most debate, with questions about privacy, assessors’ authority, and whether the measure would save counties money; it passed 13-11. The committee also advanced SB 1428 creating an Alzheimer’s and related dementia services coordinator in the Health Department; SB 1390 extending a gross production tax sunset for tourism and water-related entities; SB 1400 combining sales tax exemptions for aircraft maintenance facilities; SB 1405 renewing the wildlife diversity check-off; SB 1732 raising fees for the construction industries board; SB 1832 adding voluntary ODVA checkboxes to licenses and hunting forms; SB 1859 creating a revolving fund for the OSBI cybercrimes and fraud unit; SB 1989 allowing electronic payment methods such as Cash App and Venmo for 529 accounts; SB 2018 changing valuation rules for new multifamily housing; and SB 1427, a bipartisan diabetes prevention and health bill. Most bills were reported out with overwhelming support, with a few receiving one or two no votes, and the committee adjourned after completing the agenda.

Transcript Highlights:

• </c> concerns around funding or payment concerns around funding or payment representative<00:31:10.519
• And if they are not, we make those adjustments on their final payments.
• And if they are not, we make those adjustments on their final payments.
• Now we don't have them in the bank account, but we have access to them to get reimbursed.
• </c> we have access to them to get reimbursed we have access to them to get reimbursed um<01:04:58.839

Committee: House Agriculture Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• But right now, the state's reimbursement system is crushing providers too.
• Yet many providers are struggling to keep their doors open because reimbursement...
• Yet, many providers are struggling to keep their doors open because reimburseing.
• ACSA recommends many of the proposal shift to a more reimbursement-structured program. Thank you.
• ACSA recommends many of the proposal shift to a more reimbursement-structured program. Thank you.

Committee: House Budget

Keywords: 988, house, all

Transcript Highlights:

• You know, the broad spectrum is reimbursements are too low, costs are too high.
• Has any of the providers ever given any information regarding reimbursements?
• We realize that there are reimbursement challenges.
• The reimbursements, you know, I've heard from providers that the reimbursement for that service is not
• Medicaid can reimburse for that service.

Summary: The House Health Services Subcommittee met to approve the October 7, 2024 minutes and then shifted to behavioral health as the main topic. Representatives Woodridge and Vaught described the work of the behavioral health working group, saying Arkansas needs a more proactive system that improves access, reduces red tape, and focuses on a few achievable policy changes for the 2027 session rather than many bills. Members discussed barriers such as low reimbursement, workforce shortages, licensing and credentialing hurdles, rural access problems, and the need to better use community providers, compacts, and step-down services. Director Paula Stone of DHS’s Office of Substance Abuse and Mental Health gave a detailed overview of the behavioral health system. She said Medicaid pays for more than 75% of behavioral health services in Arkansas and explained that when people are jailed or admitted to the state hospital, Medicaid generally stops, leaving state general revenue to cover care. She described current efforts including family-centered treatment for children, community reintegration group homes, a new adolescent substance use disorder residential unit, expanded community mental health center contracts, a secured restoration unit to reduce state hospital backlogs, and an IMD waiver to allow Medicaid payment for certain residential services. She also said DHS is working on crisis services, forensic evaluations, and provider rebidding in areas previously served by ERISA. Members asked about reimbursement for jail services, the lack of a statewide behavioral health dashboard, civil commitment options, crisis stabilization units, and whether Arkansas should expand step-down or long-term facilities for people who cannot safely return to the community. Stone said the state hospital backlog remains significant, average stays are still about 14 months, and crisis stabilization units have had mixed success, with Fort Smith and Jonesboro performing better than Fayetteville and Little Rock. The meeting ended with a commitment to continue the work, with more substantive discussion planned for August.

Transcript Highlights:

• You know, the broad spectrum is reimbursements are too low, costs are too high.
• Has any of the providers ever given any information regarding reimbursements?
• You know, there are reimbursement challenges across the board. We recognize that.
• We realize that there are reimbursement challenges.
• Medicaid can reimburse for that service.

Committee: All PUBLIC HEALTH- HOUSE HEALTH SERVICES SUBCOMMITTEE

Keywords: 1204, all

Transcript Highlights:

• Oh, and there is a reimbursement also to them, thank you. Is that, Mr. Chair?
• Might be as much as they want, but there is reimbursement.
• Very small amounts can be reimbursed, and not always.
• Very small amounts can be reimbursed, and not always.
• to complete a special audit to determine factors contributing to the payment error rate.

Bills: HB4138 , HB4139 , HB4140 , HB4141 , HB4142 , HB4143 , HB4144 , HB4145 , HB4146 , HB4147 , HB4148 , HB4149 , HB4150 , HB4151 , HB4152 , HB4153 , SB1831 , SB1832 , SB1833 , SB1834 , SB1835 , SB1836 , SB1837 , SB1838 , SB1839 , SB1840 , SB1841 , SB1842 , SB1843 , SB1844 , SB1845 , SB1846

Committee: Joint Appropriations

Keywords: appropriations, education funding, health care, general fund, state budget, local funding, gaming, pari-mutuel, horse racing, regulatory assessment, first-time starters, budget implementation, federal funds, government services, budget stabilization, financial reporting, capital outlay, infrastructure, veterans services, highway construction

Transcript Highlights:

• So you need to be reimbursed at least your costs.
• And so we have people who need to make that second mortgage payment.
• And so we have people who need to make that second mortgage payment.
• The reimbursement rate is not what drives me to continue fostering.
• DCS can say that it doesn't control vendor selection or payment.

Committee: House Government

Keywords: 1182, all

Transcript Highlights:

• formula</c> uh patients in. the DRG payment formula uh patients in. the DRG payment formula was<00:17
• So we get the enhanced payments through ProShare and through the NFQA and the MQUIP payment.
• Those I think are proshare payment.
• </c> the NFQA and and the um MQUIP payment. the NFQA and and the um MQUIP payment. um<01:05:47.839><c
• So the 12th payment that would payments.

Keywords: 928, house, all

Summary: The Division 3 work session focused largely on amendment 1176 to HB 2, which would have incorporated the substance of HB 548FN, a House-passed bill creating a direct-pay or membership-based model for health care facilities. Representative Mlan described the proposal as a way to increase competition in health care by extending the direct-care model used in primary care to facilities, arguing it could encourage innovation and that concerns about widespread harm to critical access hospitals were overstated. He pointed to Oklahoma’s long-standing Surgical Center model as evidence that the approach had not spread broadly or displaced hospitals there. Several members and witnesses raised concerns. Representative Stringham questioned whether the model would shift profitable services and patients away from existing hospitals, potentially worsening their finances and affecting Medicaid-related funding. David Ross, speaking for county nursing homes, opposed the language because it also removed moratoriums on nursing home, skilled nursing, inpatient rehabilitation, and self-pay beds, warning that it could increase pressure on Medicaid rates and undermine community-based care. Ben Bradley of the New Hampshire Hospital Association said the proposal appeared to create a separate regulatory framework for direct-pay facilities and raised concerns about patient safety, CMS participation rules, and a separate patient bill of rights. The chair concluded that, because HB 548 was already moving through the Senate, the HB 2 process was not the best vehicle for the policy and that the issue should be left to the Senate’s more deliberative committee process. Representative Ferski moved to not accept or remove amendment 1176 from the agenda, and the committee approved the motion by roll call, 9-0, withdrawing the item from HB 2.

Transcript Highlights:

• and half to reimbursing communities that had<03:25:14.920><c> no</c><03:25:15.080><c> choice</c><03:
• </c> funds to make all necessary payments. funds to make all necessary payments.
• This bill will cause unnecessary burdens and barriers to districts seeking reimbursement for Medicaid
• Therefore, districts often use third-party billers to pursue this avenue of reimbursement to ease the
• </c> to pursue this avenue of reimbursement to pursue this avenue of reimbursement to<06:13:06.120><c

Keywords: 1189, house, all

Transcript Highlights:

• As such, the facilities who choose to accept Medi-Cal payments from these programs should also be limited
• They provide care and services to residents who need help with programs agree to accept payment from
• received from DHCS in accordance with the Medi-Cal fee structure as payment in full for the care provided
• talking about $8,880 a month plus whatever the residents contribution is, so just from Medi-Cal reimbursement

Committee: House Aging and Long-Term Care

Keywords: 988, house, all

Transcript Highlights:

• And so the $49 million there, that's reimbursement or at least reflects the cash fund source.
• The appropriation that’s listed on line two is for payment...
• The appropriation that’s listed on line two is for payments for foster care placements of children who
• That is for when we do have the review for the content standards to come in, the expenses to reimburse
• “So we reimburse for the cost of filling in for that teacher.

Committee: All JOINT BUDGET COMMITTEE

Summary: The committee heard a series of Arkansas Department of Human Services budget presentations and questions, beginning with the Secretary’s Office and then the Division of Aging, Adult and Behavioral Health Services. Staff described the divisions’ appropriations, funding sources, and major programs, including senior centers, Meals on Wheels, mental health grants, substance abuse treatment, community alcohol safety, the Medicaid tobacco settlement program, and crisis stabilization units. Members raised concerns about flat or limited funding for senior services, the use and tracing of federal block grants, the lack of a funding source for the veterans’ mental health grant, and the mechanics of the community alcohol safety and treatment programs. The committee also discussed patient benefits funds at state facilities, transportation for senior center clients, and whether some special-language appropriations or fund balances should be revisited. Executive recommendations were adopted for the divisions considered. The committee then reviewed the Division of Children and Family Services and the Division of County Operations. Questions focused on foster care growth, adoption subsidies, professional fees tied to staff training and onboarding, vacancies, the Children’s Trust Fund, and TANF subgrants. Members asked about the reduction or elimination of TANF funding to child advocacy centers and other subgrantees, and DHS explained that prior reserves had been spent down and that the department was now trying to live within the annual TANF block grant and rebuild reserves. County operations questions also covered summer EBT, SNAP employment and training, the farmers’ market program, and the expected impact of a federal SNAP administrative match change, which DHS estimated would increase state costs by about $24 million annually, with roughly $18 million affecting the current year because the change begins October 1. Executive recommendations were again adopted. Finally, the committee heard from the Division of Developmental Disability Services and the Division of Medical Services. DDS testimony covered vacancies, staffing shortages, human development center construction and repairs, the reopening of the Boonville work training program, and funding for infant infirmary and child/family life programs. Medical Services testimony covered the Medicaid program, the current FMAP rate, the Our Kids B CHIP program, Medicaid payments to schools, nursing home distress funding, and large appropriation lines used to provide flexibility for claims and potential facility closures. Members asked for more detail on school Medicaid payments, reserve balances, and why some appropriations were much larger than actual spending. In each division, the committee moved and adopted Executive REC after questions concluded.