Transcript Highlights:

• Broken pension promises aren't just numbers on a ledger; they're broken futures and broken lives.

Transcript Highlights:

• Chisa Ledger Fernandez is introducing the Cemeteries Act, which is going to help a lot of the Sandoval

Transcript Highlights:

• Now you don't have ledgers; you've been around here long enough to know how...

Bills: SCR46, SB31, SB39, SB227, SB330, SB401, SB407, SB467, SB482, SB500, SB506, SB512, SB527, SB584, SB619, SB636, SB646, SB647, SB648, SB659, SB663, SB715, SB732, SB758, SB801, SB816, SB847, SB870, SB884, SB1020, SB1055, SB1065, SB1137, SB1169, SB1181, SB1283, SB1383, SB1395, SB1410, SB1433, SB1490, SB1558, SB1574, SB1626, SB1666, SB1718, SB1727, SB1756, SB1757, SB1845, SB1924, SB1964, SB1972, SB2018, SB2031, SB2075, SB2076, SB2080, SB2111, SB2117, SB2154, SB2161, SB2173, SB2206, SB2225, SB2253, SB2268, SB2314, SB2322, SB2351, SB2371, SB2476, SB2533, SB2540, SB2570, SB2589, SB2623, SB2658, SB2660, SB2692, SB2693, SB2717, SB2722, SB2753, SB2779, SB2877, SB2880, SB2900, SB2920, SB3031, HJR4, SB5, SB260, SB1786, SJR3, SJR18, SB1, SJR36, SJR50, SJR63, SJR84, SJR59, SCR12, SCR39, SCR46, SCR48, SCR19, SB2023, SB62, SB666, SB847, SB284, SB854, SB1073, SB810, SB1505, SB583, SB1502, SB507, SB1026, SB1433, SB1434, SB1376, SB1585, SB1772, SB2016, SB1163, SB619, SB1122, SB732, SB731, SB397, SB508, SB1436, SB287, SB261, SB1882, SB393, SB1791, SB529, SB209, SB2429, SB1999, SB511, SB2309, SB510, SB1924, SB2253, SB2018, SB2206, SB584, SB1085, SB1490, SB2314, SB2046, SB1975, SB2717, SB1262, SB1524, SB1137, SB636, SB2056, SB1558, SB884, SB227, SB517, SB1200, SB1410, SB1626, SB1845, SB1863, SB2681, SB2200, SB2199, SB1757, SB2050, SB2458, SB2201, SB1055, SB2660, SB2662, SB1065, SB801, SB2533, SB3014, SB3013, SB758, SB648, SB647, SB512, SB1721, SB2268, SB2366, SB1013, SB2692, SB2570, SB2797, SB2111, SB2371, SB2383, SB646, SB1169, SB1754, SB1718, SB2779, SB2004, SB1756, SB2119, SB527, SB2322, SB2448, SB1777, SB1283, SB407, SB2392, SB2076, SB2786, SB3031, SB2877, SB2876, SB2284, SB2225, SB1540, SB2920, SB2929, SB1395, SB1972, SB2540, SB2742, SB2595, SB2217, SB2117, SB715, SB2330, SB1964, SB1383, SB500, SB1640, SB2001, SB2080, SB2722, SB506, SB2514, SB2623, SB2658, SB1574, SB2900, SB2753, SB2398, SB401, SB1241, SB2927, SB2173, SB2538, SB898, SB467, SB1449, SB2529, SB1531, SB2846, SB2476, SB2031, SB986, SB1181, SB2075, SB2154, SB2864, SB31, SB2880, SB1359, SB2386, SB771, SB2844, SB2550, SB1351, SB1423, SB1931, SB2245, SB2589, SB2707, SB2807, SB2351, SB410, SB659, SB816, SB2776, SB2693, SB2580, SB1980, SB1886, SB1234, SB739, SB482, SB456, SB127, SB1666, SB2843, SB2801, SB800, SB2055, SB784, SB2986, SB735, SB1012, SB324, SB2926, SB2938, SB2007, SB2138, SB1242, HJR4, HB135, HB1109, SCR30, SCR3, SB2615, SB1049, SB2310, SB1224, SB2972, SB1568, SB2841, SB2885, SB3016, SB2858, SB2610, SB2139, SB1856, SB2035, SB2308, SB2306, SB2041, SB1528, SB1681, SB1141, SB2401, SB2530, SB2375, SB547, SB1266, SB1373, SB1467, SB2069, SB2269, SB2480, SB2544, SB672, SB904, SB2695, SB2891, SB2422, SB2543, SB1854, SB317, SB2539, SB2532, SB2925, SB1250, SB2082, SB2203, SB457, SB2357, HCR35, HCR64

Keywords: Texas beef, cattle industry, agricultural heritage, Texas strip steak, economic growth, SB 31, Life of the Mother Act, Texas abortion law, medical emergency, reasonable medical judgment, pregnancy complications, maternal health, life-threatening condition, ectopic pregnancy, spontaneous abortion, miscarriage, unborn child, abortion exception, abortion ban, physician liability

Transcript Highlights:

• To offset any other changes on the other side of the ledger. Is there a motion? Mr.

Summary: The committee heard and advanced a series of natural resources and climate-related bills. AB 70 would codify a definition of pyrolysis and allow procurement credit for projects using organic waste to generate pipeline biomethane; supporters said it would help divert organic waste from landfills, reduce methane, and support energy reliability. AB 30 would authorize E15 fuel sales in California, with supporters arguing it could lower consumer fuel costs and emissions, while opponents from boating and marine groups raised concerns about engine damage and the need for clear labeling and continued E10 availability. AB 66 would create a CEQA exemption for emergency evacuation routes in high fire-risk areas; supporters emphasized wildfire evacuation safety, while some members worried the bill lacked sufficient guardrails and environmental review. AB 399 would let the Coastal Commission consider blue carbon sequestration in coastal permitting and authorize blue carbon demonstration projects; environmental groups supported it, while business groups objected to new costs and regulatory uncertainty. AB 491 would codify California’s nature-based solutions climate targets for lands and wetlands, with supporters citing climate and adaptation benefits and the Farm Bureau opposing statutory targets. AB 580 would extend Metropolitan Water District authority related to the Colorado River Aqueduct, and AB 43 would make permanent state authority to protect federally designated wild and scenic rivers if federal protections are weakened. The committee also considered AB 436 to streamline siting and permitting of composting facilities and AB 539 to streamline certain Coastal Act procedures and reporting. Most measures received due-pass recommendations and were reported out on roll calls, with several bills also moving on consent; AB 404 was pulled at the author’s request.

Transcript Highlights:

• So utilities often look at one side of So utilities often look at one side of the<01:08:16.640> ledger
• When<01:08:17.359> they<01:08:17.520> calculate<01:08:17.920> this, the ledger
• When they calculate this, the ledger.

Bills: HF3830, HF3688

Keywords: utilities, rate cases, cost recovery, reporting requirements, gas infrastructure, 1183, house

Transcript Highlights:

• have that system set up and then they would need to have it obviously all put into their general ledgers
• obviously all com uh uh put into their obviously all com uh uh put into their general<00:22:29.039> ledgers
• 29.520> then<00:22:29.760> set<00:22:29.919> to<00:22:30.080> the general ledgers
• and then set to the general ledgers and then set to the state.<00:22:30.799> So<00:22:31.039>

Keywords: 1189, house, all

Transcript Highlights:

• And that includes the maintenance of subaccount ledgers for each child receiving benefits. >> Okay.
• includes the maintenance of<01:43:02.800> subac<01:43:03.119> account<01:43:03.440> ledgers
• c><01:43:03.920> for<01:43:04.159> each<01:43:04.400> child of subac account ledgers
• for each child of subac account ledgers for each child receiving<01:43:05.280> benefits.

Keywords: 928, house, all

Summary: The House Finance Division 3 work session opened with routine announcements, including new and absent members, a tribute to former chair Rep. Jess Edwards, and an explanation that Division 3 is advisory and will make recommendations to full Finance. Chair Mooney also distributed a self-created index to the budget binder and reviewed the committee’s options under House Rule 45. Members discussed scheduling a future visit to the Veterans Home in Tilton, with several October dates unavailable, and the chair said she would circulate possible dates. The committee also reviewed the second-year budget context and sources of funding, including surplus monies, existing and new revenue streams, grants, reappropriations, and the rainy day fund. The committee then took up several retained bills and repeatedly heard that their substance had already been addressed in the budget. House Bill 519, funding the Waypoint Youth and Young Adult Shelter, was moved ITL and passed 10-0. House Bill 547, county reimbursement funds, was also moved ITL and passed 10-0 after members noted the reimbursement had been included in HB 2. House Bill 570, repealing the prescription drug affordability board, was moved ITL and passed 10-0, with minority members saying they still believed the board had value but acknowledging the repeal had already occurred in HB 2. House Bill 704, concerning caregiver respite and senior volunteer programs, received the most discussion. Mr. Ripple explained that most items were already funded or suspended in the budget, leaving only the senior volunteer grant program unfunded. Chair Mooney offered amendment 2963H to fund the RSVP program at $180,000 for one year, contingent on surplus funds, and DHHS witnesses explained that RSVP is a federally funded AmeriCorps program that would be added to existing state licensing structures. The amendment was adopted unanimously, and the bill was reported ought to pass as amended on a 10-0 vote. The committee then heard House Bill 751, which would require licensure of outpatient substance use disorder treatment facilities and create an ombudsman-related complaint process. DHHS witnesses said the bill had been narrowed substantially from an earlier certification model with multiple positions and IT costs to a licensing model using existing department infrastructure, reducing the fiscal note to $211,000 for one position. They also said the ombudsman section was no longer needed because licensed facilities would fall under existing oversight. Members questioned how many facilities exist and whether licensing fees would cover costs; DHHS said it did not know the full provider landscape and that licensing revenue across the board does not cover the department’s costs. Rep. Daniels then proposed amendment 2964H to form a study committee because of the remaining questions and lack of a clear revenue stream, and the committee was still discussing that amendment when the transcript ended.

Transcript Highlights:

• Things like reconciliation of bank accounts, reconciliation of subsidiary and general ledgers, monthly
• general reconciliation of subsidiary and general reconciliation of subsidiary and general ledgers
• 53.520> you<01:00:53.680> know<01:00:53.920> monthly<01:00:54.480> budget ledgers
• and you know monthly budget ledgers and you know monthly budget tracking,<01:00:55.359> monthly

Keywords: 958, all

Summary: The committee met with a full quorum and approved the prior minutes. Members offered introductions of guests and family members, then heard a presentation from University of Louisville President Thomas Jared Bradley, who was sworn in before testifying. He described his background and outlined U of L’s strategic priorities: student success, access and affordability, workforce development, community engagement, and research. Bradley highlighted enrollment growth, increases in first-generation and Pell-eligible students, strong transfer pathways with KCTCS, and support programs such as the Cardinal Commitment Grant, 15-to-Finish, Comeback Cards, tutoring, mentoring, and mental health services. Bradley also emphasized U of L’s statewide and regional impact through UofL Health, rural outreach, the Bullitt County rural cancer education and research center, nursing expansion, and the Kentucky Manufacturing Extension Partnership program. He noted major institutional distinctions, including R1 status, a new Carnegie Opportunity College and University designation, and community-engaged classification. He said the university is one of only 10 public universities nationwide with all three designations and reported record enrollment, improved retention, and strong research expenditures. He also thanked lawmakers for significant capital and operating support, including funding for the simulation center, health science center, asset preservation, and the MEP program. During questions, members praised the university’s public service role and asked about first-generation enrollment, retention, graduation rates, and post-graduation outcomes. Bradley said the university is working to improve completion by expanding academic support, early alerts, incentives for tutoring, and faculty/advisor mentoring, especially for first-generation and high-need students. He acknowledged that post-graduation employment data is difficult to collect but said the new Carnegie classification reflects positive outcomes. No votes were taken beyond approving the minutes, and no formal actions were taken on legislation in this portion of the meeting.

Transcript Highlights:

• They may have a ledger that they disagree with. It happens way more often than you think.
• They may have a ledger that they disagree with. It happens way more often than you think.
• They may have a ledger that they disagree with. It happens way more often than you think.
• They may have a ledger that they disagree with. It happens way more often than you think.

Keywords: 910, house, all

Summary: The House Committee on Judiciary and Hawaiian Affairs met on February 19, 2025, and first heard House Bill 150, which would prohibit lending a firearm to someone who does not have a firearm permit or a registered firearm. The Department of Law Enforcement and the Honolulu Police Department supported the bill, though HPD said enforcing any time limit on a loaned firearm would be difficult. Several members of the public opposed the measure, arguing it would interfere with lawful lending for hunting, competitions, training, military-related use, and family situations, and could create unintended criminal liability. One supporter said the bill would strengthen gun safety and encourage more responsible ownership. No vote was taken during the testimony portion described. The committee then heard House Bill 186, which would make harassment by stalking a class C felony. The Office of the Public Defender requested deferral, arguing the bill would remove a misdemeanor option that can help deter escalation and could be unnecessarily severe and burdensome. Honolulu Police Department supported the bill, saying stalking can be a precursor to more serious violence. The Hawaiʻi State Coalition Against Domestic Violence and the Department of the Prosecuting Attorney raised concerns about how the new felony would fit within the existing grading scheme, noting that aggravated harassment by stalking and first-degree terroristic threatening are already class C felonies. April Bautista testified in strong support, describing her own experience with domestic violence and stalking and urging passage of the bill. Committee members discussed whether other penalty structures might be possible, but no final action was taken in the portion provided. The committee also heard House Bill 991, which would delete the term “agent of the contractor” from criminal history record check provisions to comply with FBI requirements. The Hawaii Criminal Justice Data Center supported the bill with comments, explaining that the FBI had found the term too broad for fingerprint-based background checks tied to access to federal tax information. In addition, House Bill 995 was introduced, changing deadlines for annual firearms carry reporting; the Department of the Attorney General supported it, saying the revised deadlines would allow a more complete report, and HPD was also heard on the measure. The transcript ends before any votes or final committee actions on these bills.

Transcript Highlights:

• On their ledger, yeah, it comes in as revenue. So, and it’s a public record.

Keywords: 974, senate, all

Transcript Highlights:

• It just deletes the provision regarding ledger.

Transcript Highlights:

• properly, and there was stuff in the vendor payment system that wasn't carrying over to the general ledger

Summary: The Joint Legislative Auditing Committee first heard a long-running audit finding involving Daytona Beach’s unexpended building permit funds, which have exceeded the statutory limit for several years and were reported at $10.8 million in the most recent audit. Mayor Derek Henry and city staff said the city has analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees over several periods, and used some excess funds for a training facility rehabilitation and a proposed City Hall expansion. Committee members repeatedly questioned whether the city was simply trying to spend down the money, raised concerns about the legality and necessity of proposed expenditures, and asked about interest earnings, truck purchases, and the lack of detailed tracking for training-facility use. The city said an Attorney General opinion allows construction of a new building for building-code functions but not purchase of an existing building, and that if the city cannot comply through permissible construction it would have to return the funds. No vote was taken, but members expressed strong frustration and urged the city to resolve the issue quickly and lawfully. The committee then received the Auditor General’s presentation on the Town of Greenville, which found 31 findings and described pervasive control failures, possible fraud, waste, and abuse. The findings covered elections and quorum issues, conflicts of interest, late or missing financial disclosure forms, related-party transactions, poor meeting notices and minutes, council involvement in day-to-day operations, missing ethics training, budget and accounting deficiencies, weak bank reconciliations, improper utility billing and rates, grant compliance problems tied to a grocery store project, personnel and compensation issues involving the town manager, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control problems, public records issues, and IT/fraud-policy weaknesses. The auditor said the review focused mainly on October 2022 through February 2024 but went back further for some grant-related matters. Greenville’s mayor and staff said the audit reflected actions of a previous administration and that the current council and staff have already adopted seven new policies to improve procurement, financial controls, inventory management, grant oversight, and ethics. They said the town has a new manager and clerk, that the former manager was terminated, and that the town referred matters to FDLE, which is investigating. Committee members asked about the manager’s salary increase, severance, P-card use, and whether the town should consider consolidation or dissolution. The mayor said the town is on a better path, that most of the prior leadership has been voted out, and that the town is working with auditors and an outside accounting firm to correct the problems.

Transcript Highlights:

• is that with this pending request, similarly to a temporary transaction in a bank account general ledger

Summary: The Pre-K through 12 Budget Subcommittee met to continue reviewing how Family Empowerment Scholarship students are funded through the FEFP and the role of scholarship funding organizations. Staff gave a statutory overview of parent, SFO, and Department of Education responsibilities, including application deadlines, eligibility verification, quarterly payment timing, cross-checks to prevent duplicate funding, and the 99% district FEFP limitation for certain awards. The committee then heard demonstrations from Step Up for Students and AAA Scholarship Foundation showing their parent portals, application workflows, reimbursement systems, school enrollment/invoice processes, and marketplace tools for tuition, tutoring, and approved goods and services. Step Up reported major growth since HB 1, saying its scholarship population expanded from about 260,000 to more than 440,000 students, with application processing averaging about 10 days. It also highlighted faster tuition, provider, and reimbursement payments, multilingual support in English and Spanish, and resources such as videos and a call center. Members asked about support for Creole speakers, optional Florida ID numbers, student identifiers, marketplace pricing, tutor qualifications, background screening, and how awards differ from funded status. Step Up said it does not currently support Creole, does not do background screenings for tutors, sets no marketplace prices itself, and uses a unique internal student ID separate from the state ID. AAA demonstrated its revised software for the 2025-26 school year, including an eligibility screener, household and student application steps, messaging with staff, reimbursement requests, and administrative review and payment batching. AAA said the new system is custom-built, more transparent about award value versus available balance, and designed to better handle quarterly funding for UA students. Members questioned AAA and Step Up about student ID numbers, public-school cross-checks, fraud controls, school fee schedules, whether schools must participate, and reimbursement timing. Both organizations said they report quarterly to DOE, receive public-school cross-checks, and recover funds when students return to public school; AAA said its average reimbursement turnaround is about 14 business days, while Step Up said its reimbursement approvals have improved significantly. The committee also requested follow-up information, including one-pagers, data on income levels and demographics, and additional details on forecasting and system costs.

Transcript Highlights:

• We need to work on the costs as well as, you know, both sides of the ledger.
• To the CPA in the room, both sides of the ledger.

Summary: During the meeting, legislative members discussed the practice of municipalities diverting water and sewer revenues to their general funds, which impacts infrastructure maintenance and project delays. Vice Chair Sparks proposed limiting public testimony to two minutes, which was adopted without objection. The committee heard from various witnesses, including Perry Fowler from the Texas Water Infrastructure Network, who emphasized that utility revenues should primarily support water services and that transfers should be transparent and justified. He noted that many utilities face financial pressures that could hinder infrastructure projects. Larry French from the Texas Public Policy Foundation highlighted the significant financial impact of water loss and general fund transfers, estimating the annual loss at $1.5 billion. He argued that these transfers can create disincentives for municipalities to address water loss issues. Brian Butcher, Assistant City Manager of Sugar Land, defended the city's cost allocation model for general fund transfers, asserting that they are necessary for equitable service provision and operational efficiency. The committee also discussed the implications of rising construction costs and the need for better procurement processes to ensure effective use of taxpayer dollars. The second part of the meeting focused on the New World Screwworm and the state's preparedness to manage potential infestations. Dudley Hoskins from the USDA outlined the federal response efforts and the importance of collaboration with state agencies. He emphasized the need for ongoing surveillance and the production of sterile flies to combat the pest. Dr. Philip Kaufman from Texas A&M discussed the historical context of the screwworm and the challenges posed by its potential reintroduction, urging proactive management strategies among livestock producers. The committee acknowledged the need for increased resources and research to effectively address the threat of the screwworm.

Transcript Highlights:

• And then a list of our general ledger expenses through the PeopleSoft system.

Keywords: 908, all

Transcript Highlights:

• said they are typically between $9 million and $10 million a month in service revenue, and general ledger

Summary: The Budget Section met to approve prior minutes and receive a series of budget, revenue, and program updates from OMB, the Tax Department, DOT, DMR, and DPI. OMB reported that general fund revenues through May were about $76 million below the legislative forecast, driven mainly by individual income tax and sales tax shortfalls, though the biennium is still projected to end with a positive balance. OMB also reviewed oil price and production assumptions, the budget stabilization fund transfer above its cap, Legacy Fund performance, federal grant applications, fiscal irregularities, tobacco settlement proceeds, budget guidelines for agencies, vacancy savings, and the DAPL settlement, noting that most of the settlement funds had been deposited but a small amount of accrued interest would require a future deficiency request. The committee then considered Emergency Commission requests. It approved requests for Public Service Commission abandoned mine lands federal authority, an Attorney General FTE and related funding for criminal investigator work tied to the Office of Guardianship and Conservatorship, and a DPI transfer for bridge software costs. After discussion, the committee also approved DPI’s request for a $500,000 transfer for the food vendor program, despite questions about the program’s savings and cash-flow structure. Later, the Tax Commissioner presented the primary residence credit program, reporting that current biennium costs are expected to exceed the appropriation by about $22 million and explaining how the credit interacts with homestead and disabled veteran credits and the 3% property tax levy cap. The Legacy and Budget Stabilization Fund Advisory Board reported strong returns for both funds, and DOT sought and received approval for two flexible fund highway projects on ND 49 and ND 31. DOT also updated members on Highway 85 construction and said remaining flex fund dollars were essentially fully allocated. DMR reported on the abandoned well plugging and site reclamation fund, noting North Dakota’s relatively small orphan well inventory, current and projected fund balances, rising remediation costs, and a possible need to adjust the fund cap in future sessions. Finally, DPI outlined the new integrated formula gap funding program, explaining that it compensates school districts that cannot reach the assumed 60-mill local contribution because of the 3% levy cap; the first year’s gap funding totaled about $1.8 million, with future costs expected to grow.

Transcript Highlights:

• And then a list of our general ledger expenses through the PeopleSoft system.

Summary: The Budget Section approved the March 18 minutes and received an OMB update showing the general fund is still ahead of the budgeted starting point, but revenues through May are now about $76 million below the legislative forecast, driven mainly by individual income tax and sales tax shortfalls. OMB also reported the budget stabilization fund is above its cap, meaning a transfer to the general fund is expected, and reviewed oil price/production assumptions, noting continued volatility. Members asked about the income tax netting process, the sales tax decline, oil price discounts/premiums, natural gas taxation, and when the executive branch would present its revenue forecast. The committee then acted on several Emergency Commission requests. It approved, as a group, requests for federal mine reclamation funds for the Public Service Commission, an additional criminal investigator FTE and funding for the Attorney General’s office, and a DPI transfer for bridge software costs. It separately approved DPI request 2164 for $500,000 to support the food vendor program after debate over whether the program’s savings were known and whether the money was simply a pass-through. OMB also reported on federal grants, fiscal irregularities, tobacco settlement proceeds, budget guidelines for agencies, FTE pool usage, vacancy savings, and the DAPL settlement, noting the settlement funds had been deposited and that a deficiency appropriation may be needed later to cover remaining accrued interest. Tax Commissioner Brian Kroshus presented on the primary residence credit program, saying participation has grown sharply and that the current biennium will likely need about $431 million, roughly $22 million above the appropriation. He explained how the credit interacts with homestead and disabled veteran benefits, how the 3% property tax cap works, and why county valuations and mill rates vary. The committee also received a Legacy Fund/Budget Stabilization Fund report showing strong returns, and DOT Director Ron Henke received approval for two Flex Fund highway projects on ND 49 and ND 31. Henke also explained remaining Highway 85 funding and said the department is exploring uses for leftover state dollars. Finally, the Department of Mineral Resources reported on abandoned well plugging and site restoration, noting North Dakota remains in relatively strong shape compared with other states, and DPI began a presentation on gap funding tied to the 3% levy cap, reporting 24 districts received $1.8 million in the first year and projecting higher future needs.

Transcript Highlights:

• So you can think about ledger books, various other records where people needed to come in person to a

Keywords: 995, all

Summary: The hearing opened with committee chairs explaining the Special Joint Committee on Initiative Petitions’ role under Article 48 and outlining the process for initiative petition 25-14, H5-004, an act to improve access to public records. The first panel consisted of subject-matter experts. William Clark of the National Conference of State Legislatures gave an overview of public records laws across states, noting that all states have some form of open-records law but that exemptions for legislatures vary widely. He discussed common legislative exemptions, legislative privilege, and court cases showing that outcomes often turn on specific constitutional and statutory language. Rebecca Murray, General Counsel for the Secretary of the Commonwealth, described Massachusetts public records trends, saying state agency requests and appeals have risen sharply since the 2017 law update, with 2025 setting a record for appeals. She said the initiative would extend the public records law to the General Court and the Governor’s Office and add exemptions specific to those offices, while also noting resource concerns from the growing volume of requests and appeals.

Transcript Highlights:

• , and then talk to us about your concerns and, or your more optimistic side, so both sides of the ledger

Keywords: 995, all

Summary: The Senate and House Ways and Means chairs opened the FY 2027 consensus revenue hearing by emphasizing the need for a balanced, fiscally responsible budget amid federal funding cuts, health care cost pressures, and uncertainty around the federal tax law changes referred to as OB3. They also noted the state’s current revenue performance is slightly above benchmark and paid tribute to the late Representative Anne Margaret Ferranti. Secretary of Administration and Finance Matthew Gorkowitz echoed the call for caution, saying Massachusetts has protected core services while building reserves and that the FY27 budget process begins with a careful revenue estimate. Department of Revenue Commissioner Jeff Snyder, along with DOR staff, presented FY26 and FY27 tax forecasts and identified major drivers and risks: OB3’s negative impact on state revenue, surtax collections, labor market conditions, capital gains, and corporate/business excise taxes. DOR estimated OB3 would reduce FY26 revenue by about $664 million and FY27 by about $282 million, while surtax and capital gains were expected to remain strong in FY26 but soften in FY27. Members questioned the outlook for surtax, capital gains, and the potential fiscal effect of a ballot question reducing the income tax rate from 5% to 4%; DOR said that proposal could cost roughly $4.2 billion to $4.8 billion annually, with a smaller but still significant impact in FY27 because of phase-in timing. Treasurer Deb Goldberg testified next on the stabilization fund, lottery, PRIM, unclaimed property, and the Alcoholic Beverages Control Commission. She reported the rainy day fund at about $8.1 billion, said the lottery was on track for $1.5 billion in FY26 net profit and projected $1.25 billion in FY27, and highlighted that iLottery is expected to launch in summer 2026 with revenue beginning in FY27 and dedicated to child care initiatives. She also described strong PRIM performance and record unclaimed property returns, while members asked about the child care use of iLottery revenue, multilingual outreach, and the economic impact of expanded liquor licensing. Mass Taxpayers Foundation President Doug Howgate and Tufts’ Evan Horowitz then offered differing revenue outlooks and policy warnings. Howgate projected modest growth, cautioned against overusing reserves for ongoing obligations, and urged caution on federal tax conformity changes and health care spending pressures. Horowitz projected higher FY26 and FY27 revenues than other witnesses, warned that the surtax and capital gains make the tax system more volatile, and said a 4% income tax ballot question could reduce FY27 revenues by roughly $800 million to $1 billion. He also flagged the rent control ballot question as a potential risk to municipal finance and suggested the state consider giving a permanent home to the independent revenue model used by Alan Clayton-Matthews.

Transcript Highlights:

• We received general ledgers just to do our basic procedures, but as far as any prepared financial statements

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.