Transcript Highlights:

• they're doing the self-funding.
• Yes, under federal ERISA law, the self-funded employers...
• As the bill is written right now, it simply goes into the general fund.
• I am other today because of where the funding is currently being directed.
• We are about to enter what I like to call Fiscal Fund Week.

Summary: House Finance heard several bills and took no recorded votes. HB 2367 would end special tax and emissions exemptions for the Centralia coal plant by limiting its Climate Commitment Act exemption to pre-2026 emissions, removing limits on additional greenhouse gas requirements, and repealing coal sales and use tax exemptions. The sponsor, Rep. Fitzgibbon, said the bill would help keep the plant’s transition to cleaner natural gas generation on track; Climate Solutions supported it, while business and clean-energy groups raised concerns about allowance-market impacts and asked for amendments to adjust the cap-and-invest allowance budget. HB 1974 would authorize public housing authorities, public corporations, and nonprofits to operate as land banks for affordable housing, give them priority for tax-foreclosed properties, and provide property tax, leasehold excise tax, and REET exemptions for land bank transactions. Rep. Hill said the bill was narrowed to reduce fiscal impact and support existing land banking work in Spokane; supporters said it would lower land costs and speed affordable housing development, while questions focused on how public land would be used and whether affordability should be permanent rather than limited to 30 years. HB 2650, a Department of Revenue request, would standardize notice and effective dates for local REET and lodging tax changes and clarify documentation for an affordable housing sales tax deferral. DOR supported the bill as an administrative efficiency measure, and there was no opposition testimony. HB 2626 would raise the premium tax on health maintenance organizations, health care service contractors, and self-funded multiple employer welfare arrangements from 2% to 3%, remove a dentistry-related exemption, and add a new 1% tax on certain disability and group stop-loss insurers. The sponsor said the bill is intended to help fund Apple Health and subsidies amid federal funding concerns; insurers and business groups opposed it as a cost increase likely to be passed on to consumers and employers, while patient and advocacy groups supported the revenue idea but urged that funds be dedicated to subsidies or other health care supports and that pass-through to consumers be prevented.

Transcript Highlights:

• </c><00:18:49.559><c> is</c> year-over-year this year funding is year-over-year this year funding is
• </c><00:39:19.560><c> something</c> software test transfer something software test transfer something
• </c> system E I don't know transfer system E I don't know transfer equivalency<00:39:25.160><c> system
• </c> community college degree will transfer community college degree will transfer into<00:41:09.720>
• </c><01:10:24.640><c> for</c> legislature to put together a fund for legislature to put together a fund

Keywords: 1189, house, all

Summary: The Public Higher Education Study Committee held an organizational meeting and received an update from the university and community college systems on implementation of recommendations from the governor’s higher education task force. The systems said the task force report contained about 40 recommendations, and they have focused first on operational items while continuing to work on larger policy issues, including better alignment of public higher education with workforce and economic development needs. The committee also discussed reporting requirements under the amended law and whether quarterly reports are required or whether annual updates are sufficient unless the committee requests more. A major topic was expanding Early College and dual-enrollment opportunities. The chancellors reported strong growth in Early College participation, significant student and family savings, and state scholarship support that they described as producing a strong return on investment. They said the goal is to build clearer pathways so students can earn college credit, reduce debt, and stay in New Hampshire for postsecondary education. They also noted ongoing work to simplify admissions and transfer processes, including about 100 transfer pathways between the systems, direct-admit efforts for community college and university students, and continued development of transfer equivalency tools. Members pressed the systems and the Department of Education on direct outreach to high school students, especially juniors, so students would know they are eligible for direct admission and other opportunities. The main obstacle discussed was access to student contact information, with officials saying the issue may involve contract limits with the College Board and possibly statutory constraints on sharing data. Department of Education staff said they are meeting with the systems and vendors to determine what changes are needed. Committee members urged faster action so students and families can receive letters or other notices about in-state options, affordability programs such as Granite Guarantee, and pathways to community college and university enrollment.

Transcript Highlights:

• And section 3 applies to descendants dying or taxable transfers after December 31, 2024.
• And section 3 applies to descendants dying or taxable transfers after December 31, 2024.
• And section 3 applies to descendants dying or taxable transfers after December 31, 2024.
• Recommendation is to amend section two to appropriate funds and FTEs for the division of conservation
• expended from the universal the funds expended from the universal service<00:15:02.399><c> fund</c><

Committee: Senate Ways and Means

Keywords: 912, senate, all

Summary: The committee took up a long decision-making agenda on numerous House bills, largely in the tax, appropriations, public safety, agriculture, and land-use areas. Early action included HB 476, which passed with amendments after discussion of tax impacts and a committee report change; HB 796 also passed with amendments to protect several individual income tax credits from the bill’s effect. Other measures were advanced with amendments or without changes, including HB 1059, HB 1145, HB 1173, HB 1439, HB 800, HB 934, HB 990, HB 101, HB 106, and a series of bills in the 1026–1055 range, many of which were passed unamended or with technical/effective-date changes. Several bills were deferred, including HB 1147, HB 807, and later items on the agenda. The committee also approved a number of policy and agency-structure changes. HB 430 was amended to create or expand an internship/workforce development program with reporting requirements; HB 505 and HB 506 were amended to adjust appropriations and FTEs; HB 774 added an appropriation section for two FTEs; HB 1052 limited use of universal service fund money; HB 1296 shifted a reporting requirement from BNF to the Department of Defense; and HB 1064 moved the State Fire Council and Fire Marshal Selection Commission to the Department of Law Enforcement and set the fire marshal salary. HB 427 made major biosecurity-related changes, including moving the Hawaii Invasive Species Council to the Department of Agriculture and Biosecurity in 2026 and adding new appropriations. HB 830 was amended to allow third-party historic preservation reviewers under ethics and conflict rules, with a two-year sunset and committee-report comments on vacancies. Public safety and regulatory bills also moved forward. HB 302 on cannabis drew opposition from Senator Awa, who said it would shut down a medical provider in his district; the bill nevertheless passed with amendments adding criminal penalties, enforcement authority, and a 2027 effective date for cultivator licenses. HB 306 on water code penalties passed unamended, HB 860 on liability for road resurfacing passed with amendments to limit liability to the work actually performed and eliminate joint and several liability, and HB 141 on public land leases passed with technical amendments. HB 1159 establishing a commercial harbor emergency evacuation working group passed as is, and HB 1482 on hemp passed with amendments exempting existing permit holders and certain retailers, aligning THC limits, and setting a far-future effective date. Most votes were adopted without recorded opposition, though several members noted reservations on specific measures.

Transcript Highlights:

• Restricted funds of over $57,000 were not transferred to the street fund from the general fund as required
• Restricted funds of over $57,000 were not transferred to the street fund from the general fund as required
• Restricted funds of over $16,000 noted in previous years were not transferred from the general fund to
• In the prior year, $2,500 was transferred from the general fund to the street fund, leaving a balance
• On page 13, street money actually was transferred to the general fund. Yes, sir.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Keywords: 1204, all

Transcript Highlights:

• And those transfers typically come from general funds. I'm a member of the Fiscal Committee.
• And those transfers typically come from general funds. I'm a member of the Fiscal Committee.
• And we're going to pay it whether there's enough money in the settlement fund or whether we need to transfer
• </c> fund or whether we need to transfer fund or whether we need to transfer money<00:46:01.120><c> in
• So, this doesn't necessarily because, you know, we have to go through fiscal to transfer funds in excess

Keywords: 1189, house, all

Summary: Division Three of the Finance Committee met in work session on April 20, 2026, to consider Senate Bills 481, 603, and 663, with the discussion focused primarily on SB 481, relative to the sale of the Sununu Youth Services Center property. The chair explained that the bill was advisory only and that the committee’s recommendations would go to full Finance on April 27. For SB 481, members reviewed conflicting provisions in the prior budget law about whether sale proceeds should go to the general fund or the Youth Development Center Claims and Administration Settlement Fund, and the bill was described as a compromise that would direct proceeds to the general fund before June 30, 2027, and to the settlement fund after that date. It was noted that the settlement fund had originally received about $20 million and had roughly $10 million remaining. The committee also received an extensive update from DCYF Director Marie Noonan on the new Youth Development Center in Hampstead. She reported that construction remained on schedule, with major structural and interior work complete, substantial completion expected in late summer or early fall 2026, and occupancy anticipated in early 2027. The presentation highlighted the facility’s design features, including single-occupancy bedrooms, sensory rooms, an education wing, medical and clinical suites, visitation space, a gym, and multiple outdoor courtyards, all intended to support a trauma-informed setting. Members asked about the facility’s funding, square footage, fencing, and scanner; staff said the building is about 34,000 square feet, funded entirely with federal ARPA state recovery funds to date, and that the scanner is on site but not yet operational pending policy and staff training. Committee members also raised concerns about the facility’s design and security. In response, DCYF said some concrete walls are required for structural and safety reasons, but they are being painted to maintain a brighter environment, and that the fencing will be about 15 feet high with privacy netting because the campus is shared with Hampstead. Officials said the new facility is legislatively limited to a maximum of 12 youth, while the current center can house 12 to 18, and emphasized that courts ultimately determine placements. No votes or final actions were taken during the work session.

Transcript Highlights:

• Absent this transfer, As you heard, from the DEPA program to DSGS, absent this transfer, that funding
• Funding available.
• to fund private energy...
• The current DSGS funding level is not sufficient to fund the program in 2026.
• any general fund obligations.

Summary: The Senate Budget Subcommittee on Resources, Environmental Protection and Energy heard six budget-related items and took no votes, holding all items open for a future hearing. The first item concerned a climate bond expenditure plan for the California Transmission Accelerator Revolving Fund under SB 254. GoBiz, IBank, and the Department of Finance described a request for nearly $26 million and 10 limited-term positions to develop financing strategies and evaluate transmission projects, while the LAO said the proposal was broadly consistent with Prop. 4 but noted that the Legislature may want to provide more direction on program design. Senators questioned how the proposal would lower ratepayer costs, protect state funds, and ensure accountability for billion-dollar transmission projects. The second item covered trailer bill language to redirect funding among demand-side reliability programs. Finance proposed moving $22 million from the DEPA program to DSGS for summer 2026 and using CalSHAPE interest funds for ELRP or an equivalent CPUC program in 2027-28, with CEC and CPUC coordinating the transition. Senators and LAO questioned why CalSHAPE funds should not continue supporting schools, and several members argued DSGS has been more successful and should continue rather than be shifted to ELRP. CEC and CPUC explained that DSGS and ELRP serve different reliability functions and do not address public safety power shutoffs. Public commenters, including school groups and clean energy advocates, split between extending CalSHAPE for school HVAC/plumbing projects and preserving or expanding DSGS. The committee also heard on petroleum market oversight implementation under SBX1-2 and ABX2-1, with the CEC and its Division of Petroleum Market Oversight requesting additional staffing to support inventory monitoring, refinery resupply analysis, and market oversight. Senators pressed for details on investigations, refinery margins, gasoline price spikes, and the transportation fuels transition plan, while staff said the draft plan would be released soon and that DPMO’s work on branded versus unbranded gasoline remains ongoing. Finally, the CPUC presented three additional proposals: implementing AB 1207’s climate credit reforms, studying large-load/data center cost impacts under SB 57, and preparing for regional market participation under AB 825. The LAO repeatedly cautioned that some of these requests may go beyond statutory minimums and urged the Legislature to decide how much policy direction and staffing it wants to provide. Public commenters supported DPMO funding, opposed ending CalSHAPE, and strongly favored continued DSGS funding over a new ELRP structure.

Transcript Highlights:

• Ratepayer savings is: how is I-Bank proposing to optimize the use of state funds in the revolving fund
• General Fund from the DEPA program to the DSGS program will supplement the remaining existing funding
• Absent this transfer, that funding would naturally revert back to the General Fund in pretty short order
• As you heard from the DEPA program to DSGS, absent this transfer, that funding would naturally revert
• any General Fund obligations.

Keywords: 987, senate, all

Transcript Highlights:

• <00:47:26.160><c> these</c><00:47:26.319><c> individuals</c> transferring these individuals transferring
• First, we request to transfer certain appropriated program funds internally to align with the restructuring
• </c><01:06:39.880><c> over</c> state provided 50% of the funding over state provided 50% of the funding
• </c><01:06:42.440><c> has</c> the course of time uh that funding has the course of time uh that funding
• </c> given that the some of the the funding given that the some of the the funding has<01:12:19.000><

Committee: Senate Judiciary and Public Safety

Keywords: 1187, senate, all

Transcript Highlights:

• You put aside an emergency fund for your rainy day.
• become permanently non-transferable.
• After permits become non-transferable, there is still an opportunity for the permit to be transferred
• The bill simply allows you to have one generation of a transfer.
• The state has funded that. I would say bear-proof garbage cans. The state has funded that.

Summary: The committee heard a long agenda of water, parks, transportation, species protection, and fisheries bills. AB 430 would require the State Water Resources Control Board to publish an economic and environmental impact study when emergency water regulations are extended over multiple years; the author and supporters from agricultural and water groups said it would add transparency without limiting emergency authority. AB 1139 would expand a CEQA exemption to let county park agencies open existing roads and trails for non-motorized recreation, with supporters emphasizing access to nature and opponents warning about impacts to sensitive habitat, tribal resources, and fire risk. AB 929 would temporarily exempt small community water systems and managed wetlands from certain SGMA pumping reductions and fines; supporters said it would protect vulnerable communities and wetlands, while farm and water coalition opponents argued it would undermine basin-wide groundwater management and shift burdens to other users. AB 1225, creating an Accessibility Advisory Committee for State Parks, drew broad support and passed unanimously. The committee also heard AB 514, which would encourage local water suppliers to develop emergency water supplies for drought and service interruptions; it passed with broad support, though one member cautioned against using scientific research as a loophole. AB 550 would let developers seek incidental take permits for species under consideration for listing, aimed at reducing delays for clean energy projects; environmental groups supported the goal but asked for clearer standards, limits on using research as mitigation, and a fee provision, and the bill passed as amended. AB 697 would authorize an incidental take permit for the State Route 37 interim project in Solano and Marin counties, balancing congestion relief and habitat restoration; supporters stressed long commutes and urgent restoration deadlines, while opponents raised climate, sea-level-rise, and tribal concerns. The bill passed, with some members noting they would continue to work on the measure. Other measures discussed included AB 975, which would give Sutter County a narrow, temporary exemption from streambed alteration agreements for certain damaged small bridges and culverts; county officials described repeated flood damage and long permitting delays, and the bill passed as amended. AB 1056 would phase out transferability of set gillnet permits after 2027, allowing only a final family transfer; supporters framed it as a gradual response to bycatch concerns, while fishing industry opponents said it would unfairly target an existing fishery and set a bad precedent. The committee also took up AB 1146, described by the author as a response to politically motivated water releases; supporters from conservation and water organizations backed the bill. Several bills were voted out to Appropriations, some were left open for later action or add-ons, and the committee repeatedly noted it was working through the agenda without a quorum early in the hearing.

Transcript Highlights:

• were made without an established electronic fund transfer policy approved by ordinance.
• Restricted funds of over $57,000 were not transferred to the street fund from the general fund as required
• Restricted funds of over $16,000 noted in previous years were not transferred from the general fund to
• In the prior year, $2,500 was transferred from the general fund to the street fund, leaving a balance
• On page 13, street money actually was transferred to the general fund. Yes, sir.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee approved the prior minutes and then received a series of audit and compliance updates. Staff reported on delinquent private water and sewer reports, delinquent 2013-2023 water reports, and several municipal accounting code noncompliance cases. Denning and Gum Springs were recommended to be removed from the 60-day clock after staff visits showed improved records, while Fargo, Lead Hill, Almy, Jericho, Haynes, Biggers, Gilmore, and Holly Grove were discussed for repeat findings involving missing audits, poor bookkeeping, unpaid or misapplied street funds, deficit balances, and other accounting deficiencies. Several of these entities were given additional time or had reports filed without objection, while others were deferred for later review. Fargo’s mayor said the town had been understaffed and was working to improve its accounting systems; the committee voted to defer the matter to the August meeting. Lead Hill’s mayor described efforts to complete overdue water audits and improve office procedures, and the committee also postponed action for 60 days. Almy’s mayor and recorder-treasurer were present, and the committee placed the town on the 60-day clock for repeat accounting issues. Biggers and Gilmore both acknowledged long-running audit problems and said they were working with auditors and the IRS; their reports were filed. Holly Grove’s treasurer said she had only recently taken the position, and that report was filed as well. The committee spent considerable time on the street-fund misuse cases for Jericho and Haynes. Jericho was found to have exceeded the statutory threshold tied to fines and costs, with staff noting the town had since become current on its repayment plan; the committee deferred the report to September. Haynes was also behind on its repayment plan for street funds, with staff saying the town had recently made up the shortfall and was current as of the meeting, but the committee still deferred the report to September. Members and staff also discussed how the speed-trap law is applied, whether certain fines and costs count toward the threshold, and the role of the prosecuting attorney in deciding whether to take further action. The committee then reviewed a special report on the Pulaski County Regional Solid Waste Management District, which had six findings involving board approval of payroll and contracts, credit card documentation, vehicle and cell phone use, competitive bidding, electronic funds controls, and unusually high advertising spending. District Director Craig Douglas said the board had delegated some authority, that receipts were missing during a temporary staffing gap, and that advertising was needed to educate the public; he also defended the sale of trailers and other equipment as a way to exit the trailer business. Several members questioned the explanations and the low resale value of equipment, but the committee ultimately deferred the report to September. The meeting also included a recognition of accounting students interning with audit staff and a final set of actions on deferred water and sewer reports: 11 were filed, seven were deferred for lack of proper responses, and a private report on Shannon Hills Water, Sewer, and Fire Department was noted as involving misappropriation by an office manager and inadequate internal controls.

Transcript Highlights:

• Each day they wonder, will my co-defendant or ex try to transfer here?
• Will the man who sexually exploited me through prostitution try to transfer here?
• Each day they wonder, will my co-defendant or ex try to transfer here?
• Will the man who sexually exploited me through prostitution try to transfer here?
• </c> but it is taxpayer dollars going to fund but it is taxpayer dollars going to fund those<00:40:34.240

Keywords: 1183, house

Transcript Highlights:

• And a 1035, if I'm not mistaken, you transfer all the cash value to the new policy.
• It goes from one company to another through a wire transfer. Okay.
• The bank does not take constructive receipt of those funds.
• But the consent to transfer? Yeah. The second consent. Because that has been removed, correct?
• That'll let us partially implement the mandate without having to wait for full funding.

Committee: House Insurance

Summary: The House Insurance Committee met on May 12 with a quorum present and first took up Senate Bill 341, which would expand the Louisiana churches and nonprofit religious organizations self-insured fund from property-only coverage to broader commercial coverage, including liability, contents, wind and hail, and loss-of-use protections. The sponsor and Department of Insurance said the bill was the product of agreement among the parties and was intended to help churches and nonprofits, including smaller congregations, obtain affordable coverage. After adopting technical amendments, the committee reported SB 341 as amended without objection. The committee then considered Senate Bill 509 on bank-owned life insurance (BOLI), which would clarify insurable interest and allow exchanges of underperforming policies. The sponsor, industry representatives, and the Department of Insurance discussed how banks use these policies for employee benefit funding, the role of 1035 exchanges, consent requirements, and concerns about federal tax issues and state insurable-interest language. Because the parties were still working toward a solution, the committee adopted a technical amendment but voluntarily deferred SB 509 until the following week. Finally, the committee heard Senate Bill 464 on coverage for severe obesity treatment, which would create a framework for partially implementing the bariatric surgery mandate based on available appropriations. The sponsor and the Department of Insurance said the bill would let the state cover a proportional share of expected surgeries if only part of the required funding is provided. The committee reported SB 464 favorably without objection, and then adjourned.

Transcript Highlights:

• Because of this, history also now includes the transfers from the tax relief fund to the general fund
• , and that remaining 80% is accrued to the general fund with a year-end transfer.
• So that money will be transferred at the end of the year, very similar to the refund fund.
• If there's a positive balance, that balance gets transferred into the general fund.
• And so the forecast also includes that tax relief fund transfer.

Summary: The committee was convened to review Idaho’s economic outlook and general fund revenue projections, with members instructed to complete and submit individual “homework” revenue projections for fiscal years 2026, 2027, and 2028 by noon the next day. Chairmen explained the binder materials, the committee’s constitutional charge, and the plan to compile member projections into an average and median for deliberation and a recommendation to JFAC. They also noted the meeting was being broadcast publicly and thanked staff and presenters. Keith Bybee of Legislative Services Office outlined the state’s general fund budget picture, emphasizing structural imbalance between revenues and expenditures, the impact of statutory spending growth, and the need to decide whether to address the gap through spending cuts, cash balances, or other policy changes. He highlighted major budget drivers such as Medicaid expansion, public defender costs, IT consolidation, public school funding changes, and water resources spending, and discussed available cash reserves, including the budget stabilization fund. Committee members asked about Medicaid’s net cost, the treatment of the $330 million school funding adjustment, the Millennium Fund, and whether rainy-day funds or interest earnings were being used in the governor’s budget. Aaron Phipps of the Division of Financial Management presented the executive revenue forecast and explained changes in reporting for sales tax and the tax relief fund, including how certain transfers would now be treated as accrued general fund revenue. She described a sharp but likely temporary drop in corporate income tax collections tied to federal tax changes and taxpayer behavior, especially the One Big Beautiful Bill Act and the SALT workaround, and said the overall income tax forecast remained relatively steady. Robert Spindlove of Zions Bank described national conditions, including lower Fed rates, a re-steepening yield curve, higher tariffs, mixed inflation signals, slowing but not contracting labor markets, and continued consumer spending, and said 2026 looked like a rebuilding year. Sam Wilkenhauer of the Idaho Department of Labor reported that Idaho’s labor market remained strong, with low unemployment, steady job growth, balanced industry expansion, and wage growth moderating from the overheated post-pandemic period; he forecast continued but more sustainable growth over the next two years.

Transcript Highlights:

• FUNDS AVAILABLE DID THE CASE FOR FUNDS AVAILABLE .
• THERE'S A PIECE THAT STILL HASN'T BEEN TRANSFERRED INTO THE TRUST FUND YET.
• THIS HAS TO DO WITH FUNDS FROM GENERAL REVENUE FUNDS THAT ARE BEING TRANSFERRED TO THE EMERGENCY PREPAREDNESS
• AND RESPONSE FUND.
• USUALLY WE FOCUS ON ONE-TIME TRUST FUND TRANSFERS AND MAKING A REVENUE ADJUSTMENT WITH THAT PIECE.

Keywords: 999, senate, all

Transcript Highlights:

• The funds are swept into GR. This would be parody.
• So I, you gave us some funding, but to be clear, um, is there any funding in the rider as drafted?
• This is for some federal funds maximization.
• To clarify the intention on this, not to add any funding, but just to use existing funding that's correct
• Uh, yes, in all funds. OK, thank you.

Committee: House Appropriations - S/C on Article II

Transcript Highlights:

• funding.
• From the General Fund, starting on row 88... you have the transfer to the Public Education Reform Fund
• LFC has an $89.7 million transfer from... the Grow Fund on row 157.
• It's just listed under your other state funds and transfers.
• And the operation of the Literacy Institute wasn't funded. What else was not funded?

Transcript Highlights:

• Transfer Act and for common law fraudulent transfer.
• , and sought to have the transfers voided and redirected to the claimant.
• avoidance under the Arkansas Uniform Voidable Transfers Act.
• Out of our trust funds, yes. And your board approved it. Yes.
• There's no state funds here. There's no state funds here. Okay, so there's no state funds here.

Committee: All ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT

Keywords: 1204, all

Transcript Highlights:

• They used highway funds in the general fund.
• Can you pay $2,300 out of your general fund to the street fund annually?
• Can you pay $2,300 out of your general fund to the street fund annually?
• , and upon failure to pay the 10% that we withhold the turnback funds, the street fund.
• The funds that they're talking about are fuel funds and the Delphi funds that I draw down from the FAA

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection. The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed. The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.

Transcript Highlights:

• Last year the legislature enacted changes to this fund to create flexibility to transfer between accounts
• Last year the legislature enacted changes to this fund to create flexibility to transfer between accounts
• Last year the legislature enacted changes to this fund to create flexibility to transfer between accounts
• Last year the legislature enacted changes to this fund to create flexibility to transfer between accounts
• Last year the legislature enacted changes to this fund to create flexibility to transfer between accounts

Committee: House Energy Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• Since 2019, less than 2% of our transfer students have transferred to any public or private university
• I will also note our transfer success pathway and the 30 associate degrees for transfer at Southwestern
• to guarantee transfer to the CSU.
• So we do identify the upfront funding.
• And then perhaps there would be funding available.

Committee: House Higher Education

Keywords: 988, house, all