Video & Transcript Research : 'Tax Code 25.025'
Page 135 of 500
WV
West Virginia 2026 Regular Session
Senate in Session Mar 12th, 2026 at 11:34 am
West Virginia Senate Floor Meeting
Transcript Highlights:
- Isn't that current code?
- Isn't that current code?
- President, I urge passage of this bill updating our tax code. Questions on passage of the bill?
- This bill would amend provisions of the West Virginia Code relating to the Neighborhood Investment Tax
- It changes the threshold at which the tax is reduced and changes the date by which the tax commissioner
Summary:
The Senate met on March 11, 2026, with prayer, the Pledge of Allegiance, journal approval, and numerous guest and page introductions, including school groups, prayer caucus visitors, and advocates for Home Family Education Day and Women in Blue Day. The chamber then took up committee reports and a large number of House bills, most of them on third reading, along with several resolutions and referrals. Senate Resolution 62, designating March 12, 2026, as West Virginia Athletic Trainers Day, was adopted after remarks emphasizing the value of athletic trainers in preventing injuries and tragedies in school sports. Several other resolutions and concurrent resolutions were referred to the Committee on Rules or laid over under the rules.
The Senate passed a wide range of bills addressing economic development, public safety, health, licensing, and state administration. Measures approved included bills on the West Virginia Collaboratory at Marshall University, the Business Ready Sites program, volunteer fire company spending authority, the Load Forecast Accountability Act, funeral service licensure, work zone fines, biennial business reporting, correctional officer retirement law, the Right to Try Act, quick claim deed tax exemptions, an ibogaine drug-development grant program, aggravated vehicular homicide sentencing, 529 savings plan definitions, opportunity zones, barber apprenticeship, municipal and county hotel occupancy fund uses, criminal-record licensing standards, intimate image disclosure remedies, executor training materials, contempt penalties, PEIA treatment flexibility, PANS/PANDAS information, the Respiratory Care Interstate Compact, capitation rate review expansions, convention and visitors bureau board membership, peer support services, cosmetology licensure compacts, natural resource police retirement, DNR fee indexing, ALS care services, the Neighborhood Investment Program, oil and gas well plugging and carbon capture-related provisions, DUI technical changes, abuse intervention program terminology, and a youth summer employment and career readiness program. Most bills passed overwhelmingly, with a few closer votes, including the Load Forecast Accountability Act and the DNR fee-indexing bill.
Several bills were amended on the floor, including title amendments and strike-and-insert changes. The Senate also debated the work zone penalty bill, with supporters citing worker safety and fatalities and opponents arguing the bill increased fines too much without requiring removal of outdated work-zone signs. On the energy-related load forecast bill, senators discussed the inclusion of provisions from Senate Bill 420 and concerns about coal plant utilization and utility impacts. After debate, the Senate adopted amendments and passed the bill. In most cases, after passage the Senate ordered the bills communicated to the House, and for a few measures it also adopted title amendments or made bills effective from passage or on a specified date.
TX
Transcript Highlights:
- Adverarium taxes imposed as a result of change due to a certain land.
- State and local taxes, including school district maintenance and operation ad Varium taxes, the enactment
- of the state and local value added taxes and the related school finance reform imposing taxes in front
- taxes and related school finance reform imposing taxes refer to the Committee on Ways and Means.
- the year in which a disaster occurs to adopt an adviarum tax rate that exceeds the voter approval tax
DE
Delaware 2025-2026 Regular Session
House of Representatives Legislative Session - Session 2 - 42nd Legislative Day- REASSEMBLE Part 1 Jun 30th, 2026 at 02:00 pm
Delaware House Floor Meeting
Transcript Highlights:
- An act to amend Title 21 of the Delaware Code.
- Senate Bill 287 is a DENREC cleanup bill for Delaware's recycling code.
- Next to amend Title 30 of the Delaware Code relating to business, tax credits, and deductions.
- Back to amend Title 30 of the Delaware Code relating to business, tax credits, and deductions.
- An act to amend Title 20 of the Delaware Code relating to first responders.
NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 11th, 2026 at 08:37 am
House Taxation & Revenue
Transcript Highlights:
- House Bill 296 is doubling the working family's tax credit. HB 296 doubles the tax credit.
- income tax filers.
- Maybe this is the approach, because instead it gives a tax credit for bringing a building up to code
- And so this doesn't raise taxes. It's based off of the current existing tax.
- Or tax waiver.
AR
Arkansas 2026 Regular Session
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT Mar 16th, 2026
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT
NH
HI
Hawaii 2026 Regular Session
CPN DEFER, CPN-HOU, CPN, CPN-EDT Public Hearings 02-03-2026
Commerce and Consumer Protection
Transcript Highlights:
- Tom Yamashika from Tax Foundation.
- metrics to determine whether this tax metrics to determine whether this tax incentive<00:16:39.519
- without paying their taxes.
- the residential landlord tenant code. the residential landlord tenant code.
- This measure landlord tenant code.
Keywords:
combat sports, boxing, mixed martial arts, health regulations, safety standards, licensing, event regulation, 912, senate, all
Summary:
The committees first took up SB 2071 on rent-to-own housing. Testimony was generally supportive from HHFDC and Hawaii Realtors, but Sierra Club of Hawaii and others opposed the bill unless it was amended to exclude ceded lands from the 99-year lease provision. Members discussed the scope of ceded versus non-ceded lands and whether an inventory exists. The committees ultimately recommended passage with amendments, including HHFDC’s proposal to make the fixed-price period flexible by tying it to an option period and Sierra Club’s language limiting the program to non-ceded state or county land.
They then heard SB 2191 on limited profit housing associations. HHFDC supported the measure, while the Tax Foundation of Hawaii and the Office of the Auditor urged caution about tax exclusions and asked for clearer, more targeted limits and measurable outcomes. The committees adopted amendments to add a statement of purpose, include measurable metrics, apply the tax provisions to taxable years beginning after December 31, 2025, and delay the effective date to allow for administrative changes. SB 2191 was recommended for passage with amendments.
The committees also considered SB 2197, which would have replaced the five-year fixed-price period in rent-to-own housing with an option period set by HHFDC, but deferred it indefinitely because its issues were addressed in SB 2071. SB 2180 on deposits of public funds drew comments from the Hawaii Bankers Association questioning definitions and noting banks are already subject to Community Reinvestment Act requirements; decision-making was deferred to the next day in the CPN committee and to a later date for the housing committee. Finally, SB 2210 on housing discrimination received support from disability advocates and the Hawaii Civil Rights Commission, which asked for one additional investigator; the committees passed it with amendments adding a blank appropriation for one full-time position and planned to notify Ways and Means for possible re-referral.
TX
Transcript Highlights:
- the retail tax rate.
- Senate Bill 2774 will remedy that by amending the Tax Code definition of retail trade.
- Senate Bill 2774 will remedy that by amending the Tax Code definition of retail trade to add trade activities
- It's per barrel; we get severance tax revenue.
- Yeah, if you have increased production, you're bringing in sales tax and severance tax revenue.
Summary:
The Senate Finance Committee heard several measures, beginning with SB 1574 by Senator Zaffirini, which would codify the Texas Judicial Council’s Centers of Excellence Program for courts and judges. Testimony from judges and the Office of Court Administration emphasized that the program promotes transparency, procedural fairness, mentoring, and public trust. A committee substitute expanded eligibility to justices of the peace and municipal judges and removed a merit-pay reference to eliminate fiscal impact. After quorum was established, the committee adopted the substitute and later voted it out favorably, though it was not certified for the local and uncontested calendar.
The committee also heard SB 2774 by Senator Hinojosa, which would amend the Tax Code’s retail trade definition to include industrial uniform and linen rental businesses so they qualify for the lower franchise tax rate. Supporters said the change would put rental textile businesses on equal footing with other rental industries and help Texas employers and customers. The bill was reported favorably to the full Senate.
Members then considered SB 1211 by Senator Perry, which would broaden the existing fracking-related sales tax exemption for equipment used with non-fresh water sources, including recycled, produced, and brine water. The bill’s supporters argued it would conserve freshwater and reduce litigation over water definitions, while the Comptroller’s office discussed the fiscal note and production-related revenue effects. The committee also heard SB 2873 and SB 2900, both by Senator Kolkhorst and presented by Senator Nichols; SB 2873 would require electronic filers to file electronically, and SB 2900 would eliminate certain Comptroller-related advisory committees and boards. Both were later adopted in committee substitute form and reported favorably.
Finally, the committee heard HJR 4, sponsored by Senator Parker, proposing a constitutional amendment to prohibit new taxes on securities transfers or financial transaction processing. Supporters said it would protect investors, especially retirees, and help position Texas as a financial center. The committee voted to report HJR 4 favorably to the full Senate. In each recorded vote after quorum was present, the measures passed with nine ayes and no nays.
AR
Arkansas 2026 1st Special Session
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT Mar 16th, 2026
ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT
Transcript Highlights:
- The taxpayer was audited for tax years 2017 through 2021.
- And we found that it was sold for back taxes. We had no idea.
- And it was sold for, like, $1,300 worth of back taxes.
- And the back taxes were $1,396.61, and it was sold for $5,596.61.
- Yeah, I don't think the state had the interest in it other than the taxes. Okay.
Summary:
The committee first reviewed litigation reports from the Department of Labor and Licensing involving wage claims brought under the Arkansas Minimum Wage Act. Members questioned the department’s authority, jurisdiction, use of attorney fees and costs, and whether defendants had to be licensed. The department explained it has long enforced wage and overtime laws, that the claims were small-dollar cases handled by investigators and counsel, and that one case had been paid and dismissed while others were unresolved or had service issues. The committee voted to review or batch-file the labor cases after discussion.
The University of Arkansas System then reported three pending lawsuits: an age- and race-discrimination claim by a tenured professor that was resolved early; an ADA/FMLA retaliation claim by a former employee that survived in part on a motion to dismiss and was moving into discovery; and a Section 1983 claim against a UAMS sergeant arising from a parking-ticket dispute, with the university explaining that only punitive damages could create personal exposure for the officer. The committee reviewed each report and voted to accept them.
The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000 and waiving interest and penalties, which the committee approved for review. The Claims Commission then presented several claims: an unpaid salary differential for a Department of Health employee, reissued warrants, unpaid DHS bills, and multiple negotiated settlements involving ATRS, UAMS, Arkansas State Police, and ARDOT. Members approved or affirmed most of these items, including a $65,000 settlement in the Tetronics/ATRS matter, a $150,000 medical-negligence settlement, and several vehicle-accident settlements.
The most extended debate involved a tax-delinquent property sale claim by Sharon Greer and relatives. The claimant argued they were not properly notified and sought the $4,200 excess from the 2009 sale. Land Commissioner counsel explained the excess had escheated to the county after the statutory claim period expired, while members debated sovereign immunity, standing, heirs, and whether the committee could or should award money anyway. The committee ultimately chose to hold the matter over for further review in a future joint session rather than decide it immediately. The committee also heard appeals from dismissed claims, including a UAMS medical-negligence claim, a land-sale notice claim, a pothole claim against ARDOT, and a judicial-immunity claim against the Court of Appeals; most dismissals were affirmed, and the Simpson matter was held over for additional review after the claimant testified.
MN
Minnesota 2025-2026 Regular Session
House Floor Session - part 2 May 5th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- As amended, the amendment is coded A-1.
- going to go up in property taxes.
- The amendment is coded A18.
- This is a tax provision.
- As the tax chair, I would never add a tax provision to a bill that was not a tax bill, and so I respectfully
WA
Washington 2025-2026 Regular Session
House Housing Dec 4th, 2025
Transcript Highlights:
- known as the 1406 sales tax fund.
- You're talking about a tax foreclosed property.
- ...tax foreclosed property are going to be, you know, any equity over and above the tax foreclosure amount
- I don't know. governments still need to adopt some of that into the code.
- And this is a totally preventable situation due to the zoning codes.
Summary:
The committee met for work sessions on land banking/shared homeownership and on maximizing existing housing stock. Members first heard an overview from Commerce on alternative homeownership models, including community land trusts, limited equity cooperatives, condominiums, accessory dwelling units, middle housing, church land for housing, and public land transfers. The discussion focused on how these models can help households build equity while keeping housing permanently affordable. Committee members asked about statewide counts of co-ops and land trusts, and Commerce said it does not track all of those entities directly.
Pierce County staff then described the Pierce County Community Development Corporation’s rapid acquisition fund and its role in acquiring, holding, and transferring public land for affordable housing. They said the county used general fund and affordable housing sales tax dollars to buy properties, preserve a manufactured home park through resident ownership, and create a pipeline of sites for future development. Members asked about the advantages of a public development authority, funding sources, the use of surplus and underutilized public property, and how the model works with housing authorities. Spokane land bank staff followed with testimony that land banks can reduce blight, preserve affordability, and help nonprofits acquire land quickly, but that holding costs and taxes can make the work harder without state support. They also described brownfield assessments, donated properties, and work on Black homeownership and public surplus properties.
The committee then heard from the Northwest Cooperative Development Center on limited equity cooperatives, especially in manufactured housing communities. The witness said Washington now has about 43 limited equity co-ops and that recent subsidy funding and legislation have accelerated resident purchases of manufactured home communities. Members asked how residents benefit from capped equity, how values are affected, and whether the model improves access to lending; the witness said the model stabilizes costs, allows modest equity gains, and that a recent law allowing manufactured homes in co-ops to be titled as real property should improve access to traditional financing. The committee also discussed House Bill 1974 from the prior session and possible updates to land banking legislation.
In the second work session on maximizing existing housing stock, Commerce reviewed recent housing laws and implementation timelines, including ADUs, middle housing, condo liability reform, SEPA changes, tiny homes, and co-living. Members raised concerns about the long implementation horizon, vacancy data, corporate ownership of homes, and the need for better support for small landlords and first-time ADU owners. Sightline then testified on mobile dwelling units, arguing that RVs, tiny houses on wheels, and similar units are a low-cost, quick-to-install housing option that is often blocked by zoning; the witness said many Washington residents already live in these units, often informally. Finally, AARP discussed housing options for older adults, including ADUs, missing middle, manufactured home communities, co-living, universal design, and village-style support models, emphasizing aging in place and the need for more accessible, affordable housing choices.
NM
New Mexico 2025 Regular Session
IC - Revenue Stabilization and Tax Policy Dec 16th, 2025 at 09:08 am
Revenue Stabilization & Tax Policy Committee
Transcript Highlights:
- code.
- Sext that year made changes to the tax code intended to raise revenue by reducing a distribution to the
- cut Taxes or raise taxes.
- We do all of these things with our tax code without really being able to measure whether or not they
- And Colonel Kearney had a Tax code written. It's 21 sentences long.
MN
Transcript Highlights:
- This is the single most progressive tax in our tax code.
- And this is the single most progressive tax in our tax code.
- and the Minnesota Internal Revenue code and the Minnesota tax tax tax code<01:09:23.679>
and < - /c><01:10:09.480>
for most progressive tax in our tax code for most progressive tax in our tax our <01:10:33.760>tax in our tax in our tax code<01:10:36.840>and <01:10:37.840
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Housing Jun 21st, 2026 at 01:00 pm
Joint Committee on Housing
Transcript Highlights:
- We believe code should be made by the experts there.
- We believe codes should be made by the experts there.
- Add to that we have something called the stretch energy code, which is an opt-in code, and then, of course
- , the promulgation of the specialized municipal opt-in code, yet another energy... ...code.
- But remember, fundamentally, the state building code was promulgated because it's a safety code.
Summary:
The Joint Committee on Housing opened a hybrid hearing focused on housing production bills, with Chairs Julian Cyr and Rich Haggerty emphasizing Massachusetts’ housing shortage and the need to produce more than 200,000 units over the next decade. The committee then heard testimony on a wide range of proposals, including social housing, starter homes and the “missing middle,” accessory dwelling units (ADUs), single-stair residential buildings, permanent affordability homeownership, and housing for people with disabilities. Several witnesses framed the bills as tools to expand supply, lower costs, and address racial and generational wealth gaps.
Representative Connolly testified for H. 1478 on the Massachusetts Social Housing Program, describing publicly owned, mixed-income housing financed through a revolving loan fund. Senator Feeney testified for S. 989 on missing middle starter homes, arguing for zoning changes, incentives, and affordability tools to support smaller starter homes and duplexes, triplexes, and fourplexes. Multiple witnesses, including housing advocates, real estate representatives, and local officials, supported the ADU trust fund bill and the single-stair study bill, saying they would reduce barriers, support homeowners, and enable more family-sized and infill housing. Some witnesses opposed bills they said would weaken ADU reforms or add new restrictions, while others urged broader deregulation to speed production.
A major portion of the hearing focused on H. 1576/S. 1010, the Homes for Lasting Affordability bill, which would create a permanent affordability homeownership program for low- and moderate-income buyers and support small developments with long-term affordability restrictions. Testimony from community land trust leaders, legislators, and housing advocates emphasized that permanent affordability can preserve public investment, stabilize neighborhoods, and help families build wealth over generations. Senator Miranda and Representative Worrell tied the bill to closing the racial wealth gap and expanding access to homeownership for Black and Latino residents. The committee also heard testimony on S. 971, which would reform the Housing Development and Incentive Program to require more affordability in Gateway City projects.
The committee additionally heard from Senator Kennedy and disability advocates on S. 1004, which would strengthen the Alternative Housing Voucher Program for people with disabilities by codifying project-based vouchers and aligning the program more closely with other voucher systems. Witnesses described long waitlists and the lack of accessible, affordable units as major barriers that can lead to homelessness or unnecessary institutionalization. No votes were taken during the hearing; the session was devoted to testimony and questions from committee members.
NH
Transcript Highlights:
- and school budgets local property taxes and school budgets are<01:04:13.520>
carefully <01:04: - tax base local tax contribute to local tax base local tax dollars<01:05:54.920>
meant <01:05:55.160 - We practice zip code discrimination in our public schools.
- Support ending zip code discrimination and expand education freedom by pressing the green button, Mr.
- Support ending zip code discrimination and expand education freedom by pressing the green button, Mr.
ND
North Dakota 2025-2026 Regular Session
Judiciary Committee Apr 1st, 2026
Transcript Highlights:
- , and federal excise tax imposed on the Internal Revenue Code.
- So federal excise tax and North Dakota state tax, which amounts to about 10%, is taken out in taxes.
- So federal excise tax and North Dakota state tax, which amounts to about 10% is taken out in taxes.
- And under North Dakota Century Code and North Dakota administrative code, a licensed distributor may
- I'm here specifically to address Century Code 53-06 of the Century Code.
Summary:
The Judiciary Interim Committee met to begin its study of charitable gaming and the ownership of alcoholic beverage establishments by licensed charitable gaming organizations, a study directed by Senate Bill 2334. Legislative Council gave an overview of the constitutional and statutory framework for charitable gaming, site authorizations, rent limits, proceeds, and recent legislative changes. The Attorney General’s Gaming Division then clarified the financial flow of gaming, explaining that in fiscal year 2025 North Dakota had about $2.5 billion in gross gaming proceeds, with roughly 88-90% paid back in prizes and about $256 million available to organizations after taxes; most of that activity came from electronic pull tabs. Members asked for more detail on winnings, replays, rent, and the breakdown of manufacturer/distributor revenues, and the AG’s office agreed to provide supplemental information.
The committee also heard from the League of Cities and the Association of Counties about local site authorization. Cities said they have a limited role in approving gaming sites, can adopt policies after public hearing, may charge up to $100, and can set certain conditions, including local nexus requirements, but cannot require donations or force a specific charity or site. The League said it had worked with stakeholders on a model policy to provide more consistency, though members raised concerns that local requirements could become too restrictive for charities serving broader areas. Counties said the issue is mostly a city matter, with little county involvement beyond minimal site fees and general site approval.
The North Dakota Gaming Alliance testified in support of the study and provided IRS-related material suggesting charities may use asset diversification, while emphasizing it had not taken a position on whether charities should own bars. Members questioned whether bar ownership is being used for site stability or to channel charitable gaming dollars, and whether city policies might disadvantage charities with broader missions. The committee also discussed the relationship between gaming organizations, manufacturers, and distributors, including restrictions on incentives and interference, and asked for more information on those entities and their ownership. Later in the meeting, the Racing Commission gave its regular update on live racing, pari-mutuel wagering, ADW providers, purse and promotion funds, a new TRPB contract, and concerns about cease-and-desist actions from other states. Finally, the State Hospital superintendent briefly reported on the Department of Corrections and Rehabilitation’s support services, including the SORT team, training, and security assistance for the hospital campus.
MN
Transcript Highlights:
- are voting for a property tax increase. are voting for a property tax increase.
- property taxes a hundred or $200 a year. property taxes a hundred or $200 a year.
- income tax, I'm all for it.
- <00:53:28.800>
uh tax, the income tax, I'm all for it. uh tax, the income tax, I'm all for - beyond what we pay in taxes. beyond what we pay in taxes.
HI
Transcript Highlights:
- c><00:03:58.560>
even <00:03:58.799>more tax code and making it even more tax code and - carveouts, rather than overly complicating the tax code, just lowering taxes in general would be a better
- carveouts, rather than overly complicating the tax code, just lowering taxes in general would be a better
- tax code.
- How complicated would a tax tax code.
Summary:
The Committee on Health and Human Services opened its first hearing of the 2026 session and heard testimony on several bills, with the chair emphasizing one-minute testimony, written submissions, and live streaming. For SB 768, relating to an alternative water source income tax credit, the Department of Taxation said a drafting issue needed clarification on the $500 cap and estimated a revenue loss of $6.8 million per year beginning in fiscal year 2028. The Tax Foundation of Hawaii and the Libertarian Party opposed the bill as an unnecessary subsidy and tax-code complication, while one supporter was noted. A member questioned the size of the projected loss and suggested future analysis of net fiscal impacts and methodology.
The committee then heard SB 389, which expands a general excise tax exemption to additional health-related providers and purchases. The Department of Taxation said the change would be a minimal code adjustment but would require public education; the Tax Foundation said the bill should be framed in light of the original physician-shortage rationale for the exemption. The Hawaii National Guard and Aloha Care supported the measure, along with several other organizations and individuals, while the Libertarian Party opposed it as favoritism and tax-code complexity. A member asked about administrative burden and potential tax impact, and the department said it did not yet have a calculation but was working on one.
The committee also heard SB 877, which would appropriate funds to increase Medicaid in-home services if federal matching funds are maximized, and SB 1139, which would direct DHS to expand Medicaid eligibility for children from birth to age five regardless of household income. DHS stood on written testimony for both bills, and Aloha Care, the Hawaii Medical Association, disability advocates, children’s advocates, and CARES testified in support, arguing the measures would improve access and family stability. The Libertarian Party opposed both bills, warning of higher long-term costs, entitlement growth, and reduced private-sector options. Members questioned the fiscal and programmatic differences between crisis and warm-line services during discussion of SB 787, a bill to fund a Department of Health warm line; the department said the warm line would serve noncrisis callers more cheaply than crisis staffing, and that about 34.7% of 2024 Hawaii CARES contacts were mild issues that could have been routed to a warm line. Supporters cited mental health needs after the Lahaina wildfire and the affordability crisis, while opponents argued the service duplicated existing resources and expanded government involvement.
ND
North Dakota 2026 1st Special Session
Legislative Audit and Fiscal Review Committee Jun 17th, 2026
Legislative Audit and Fiscal Review Committee
Transcript Highlights:
- The key there is the tax revenue.
- relating to tax abatements.
- Property taxes was the big one.
- tax relief issue.
- However, enforcement mechanisms exist within the property tax code more generally, which seek to prevent
Summary:
The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses.
Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself.
The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings.
The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.
MN