Transcript Highlights:

• We also looked at the aid cuts and found ourselves unhappily looking at LGA and CPA and the other two
• We also looked at the aid cuts and found ourselves unhappily looking at LGA and CPA and the other two
• We also looked at the aid cuts and found ourselves unhappily looking at LGA and CPA and the other two
• That the CPA cut there was leaving the AIS alone, and then the cut at CPA could be broader applied in
• But again, if we're able the um CPA cut.

Transcript Highlights:

• of you on another committee, you have seen the stat I throw out most often: right now, 75% of all CPAs
• of you on another committee, you have seen the stat I throw out most often: right now, 75% of all CPAs
• of you on another committee, you have seen the stat I throw out most often: right now, 75% of all CPAs
• 56.040><c> some</c> the bill but we do want to have some the bill but we do want to have some qualifications
• or some uh comments qualifications or some uh comments associated<00:53:59.200><c> with</c><00:53:59.359

Committee: House Elections Finance and Government Operations

Transcript Highlights:

• It was also pointed out that it was getting really expensive to have it done by a CPA.
• to have it done getting really expensive to have it done by<00:46:34.360><c> a</c><00:46:34.440><c> CPA
• </c> CPA review your documents." CPA review your documents."
• Nearly put them out of business because they were having a difficult time to find a CPA that could do
• time to find a CPA that could do<00:56:38.480><c> this.

Transcript Highlights:

• </c><01:04:41.920><c> a</c> enough because it wasn't from a CPA a enough because it wasn't from a CPA
• For some reason, everything about the CPA version of a financial review has been difficult, including
• I didn’t have the CPA review that the order was demanding, and I can’t explain to 10,000 animals what
• ’t have to have a CPA, which I would guess—I'm not a CPA; my son’s a CPA—but I’m guessing that general
• accounting practices would meet the standard of a CPA.

Committee: Senate Agriculture, Veterans, Broadband, and Rural Development

Transcript Highlights:

• We do have a CPA problem. I know.
• some CPAs.
• We have increased the stipend, I think, from $4,000 to $8,000 for the CPAs.
• There's a CPA profession crisis; there are not enough CPAs in the country.
• All right, anything else on the CPA increase here?

Committee: House Budget

Transcript Highlights:

• Out-of-state CPAs can currently serve Florida clients through what is called practice privileges, and
• Out-of-state CPAs can currently serve Florida clients through what is called practice privileges, and
• But yes, as a CPA, you know, obviously my team, FICPA, has issues all the time that come up.
• Listen, we have a crisis because there’s not enough CPAs, right?
• In order to pass the CPA exam, I think it’s a 45% approval rate on each section of the exam.

Committee: Senate Rules

Summary: The Senate Committee on Rules met with a quorum present and took up a series of bills, beginning with SB 108 on administrative procedures. That bill, as amended, would require agencies to review all rules on a five-year cycle, submit regulatory plans and annual reports, publish intended agency action within 90 days of new rulemaking authority, improve public access to incorporated materials, and streamline rule publication and correction procedures. After brief testimony from the Florida Bar’s Administrative Law Section and support from Americans for Prosperity and the James Madison Institute, the committee adopted two amendments and reported CS for SB 108 favorably. The committee then approved several other measures, including the Senate veterans package (CS for CS for SB 116), which made technical changes and was supported by veterans and advocacy groups; SB 118 on presidential libraries, which preempts local barriers while preserving state and federal law and building codes; CS for SB 126 allowing mail distribution of prescription hearing aids after a Florida-licensed professional examination; CS for SB 150, “Trooper’s Law,” making it a third-degree felony to abandon restrained animals during declared disasters; SB 294 limiting collaborative pharmacy practice expansion for complex cardiac conditions; SM 314 urging Congress to increase Florida National Guard force structure; CS for SB 322 creating a nonjudicial process to remove unauthorized persons from commercial property; CS for SB 348 on ethics, addressing false military rank claims and delinquent ethics fines; SB 356 designating January 27 as Holocaust Remembrance Day; CS for SB 160 expanding CPA licensure pathways and clarifying administrative outsourcing; and CS for SB 50 promoting nature-based coastal resilience measures. Most of these bills received supportive testimony and were reported favorably. The committee also considered and reported favorably the annual reviser bills SB 36, SB 38, SB 40, and SB 42, which adopt the 2025 Florida Statutes, conform statutory names, remove expired provisions, and clean up obsolete language and cross-references. Throughout the meeting, members asked questions on a few bills, but no roll-call votes were recorded as opposed; each measure was approved and reported favorably. At the end of the meeting, senators requested that a few missed affirmative votes be recorded, and the committee adjourned without objection.

Transcript Highlights:

• Uh, Stephen Clay here for the Mississippi Society of CPAs.
• Uh, Senate Bill 2830 just gives an alternative pathway for them to sit for the CPA license.
• So that way CPAs can go across other states that have also got this reciprocity for the mobility.
• So that way CPAs can go across other states that have also got this reciprocity for the mobility.
• because you don't have wouldn't be a CPA because you don't have a<00:41:02.480><c> license.

Committee: Joint Business and Financial Institutions

Transcript Highlights:

• In Minnesota, both chambers are required to contract either with the state auditor or a CPA for audit
• Each chamber also has rules requiring an annual fiscal year audit to be performed by a CPA and posted
• She's a licensed CPA in Colorado and Arizona. In 2015, Ms.
• So any audit that's done by a CPA firm, side.
• Now, we get around that on the financial audit because we contract that with an outside CPA firm.

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• This also provides that a person shall not impose voter qualifications or election rules contrary to
• Well, one of the other differences is, so I have a local CPA who has a corporation and also pays for
• But the gigantic multi-level, multi-gazillion-dollar corporations, they have herds of attorneys and CPAs
• to try to figure out how to avoid paying this kind of tax... ...of attorneys and CPAs to try to figure
• paying this kind of tax because they can afford herds, and it's cheaper for them to pay a herd of CPAs

Summary: The Senate convened with a quorum, opened with prayer and the Pledge, and agreed by unanimous consent to allow cameras on the floor and gallery, excuse several senators, and move to announcements and miscellaneous business. The chamber then adopted a ceremonial resolution honoring Lieutenant Governor Howie Morales for his years of service as Senate president and lieutenant governor, followed by extensive remarks from senators and Governor Michelle Lujan Grisham praising his leadership, fairness, education advocacy, and personal kindness. Morales briefly responded, thanking members, the governor, and his family, and noting he would offer fuller remarks on his final day. After messages from the House were read, the Senate adopted several committee reports. These included favorable action on Senate Memorial 31; House Judiciary Committee substitute for House Bill 70; House Bill 124, referred to Finance; Senate Joint Resolution 6, referred to Judiciary; Senate Joint Resolution 7; House Bills 103, 154, 165, and 285 as amended; and the Finance Committee’s amended report on House Appropriations and Finance Committee substitute for House Bills 2 and 3. The Judiciary Committee also reported Senate Bill 104 as duly enrolled and engrossed, and the body noted that SB 104 had been signed in open session. During personal privilege, Majority Floor Leader Peter Wirth discussed a State Ethics Commission advisory opinion on whether legislators who are attorneys may vote on medical malpractice cap legislation, arguing the issue is governed by Senate rules rather than the Governmental Conduct Act. He said he would continue to disclose his interests and vote under Rule 7-5, and also rejected a newspaper suggestion that he had a conflict in sponsoring a judgeship bill for the First Judicial District Court. The Senate then moved into third reading, beginning with Senate Rules Committee substitute for Senate Bill 264, which Senator Duhigg explained as an election-security measure responding to concerns about federal interference, intimidation, and emergency election disruptions; Senator Nava then spoke in support as a co-sponsor.

Transcript Highlights:

• We're an association made up of state-charter trust companies, CPAs, and law firms.
• We're an association made up of state-charter trust companies, CPAs, and law firms.
• We're an association made up of state-charter trust companies, CPAs, and law firms.
• I'm a CPA and a chartered global management<00:27:04.480><c> accountant.
• </c> the secretary of state's office as a CPA the secretary of state's office as a CPA and<00:29:24.159

Bills: HB0086

Committee: House Corporations, Elections & Political Subdivisions

Transcript Highlights:

• That CPA appropriation that was a one-time supplemental in FY25 was made ongoing in FY26.
• Chair, Senator Wintrow, I'm glad you brought up the CPA cases.
• Right now, we're looking at about $3.3 million for CPA cases.
• I'll just comment for those listening: CPAs are not certified public accountants.
• And I think it was on the CPA Act-type cases or guardian ad litem, if I remember correctly.

Summary: The Joint Finance-Appropriations Committee met with a quorum and first heard a budget presentation for the Department of Parks and Recreation. Legislative analyst Janet Jessup reviewed the agency’s structure, dedicated funds, prior ARPA and general fund infrastructure appropriations, and the department’s FY 2027 requests. Those requests included additional park personnel and trail maintenance staff, one-time project funding, and a supplemental $9.8 million transfer to move grant funds from a consolidated program into the current park operations program. Director Susan Buxton said the agency has no general fund request, emphasized the economic impact of outdoor recreation, and highlighted completed and ongoing capital projects at parks statewide, including Ponderosa, Heyburn, Priest Lake, Eagle Island, Cascade, Harriman, Ashtonia Trail, and Bruneau Dunes. Committee members asked about resident access to campsites, out-of-state pricing, vacancy filling, the new Twin Peaks property in Lemhi County, OHV education, and trail maintenance. Buxton said the agency is filling positions quickly, that higher nonresident fees have increased availability for Idahoans, and that the Twin Peaks acquisition is expected to become revenue-positive within two years. The committee then heard the Office of the State Public Defender budget. Analyst Janica Bicharat summarized the office’s staffing, fund balance, and FY 2027 requests, which included six additional trial attorney positions, secure hosted data storage, and one-time laptop and data migration costs. Director Eric Frederickson described the agency’s transition to a statewide public defense system, noting that it inherited more than 1,300 cases on day one, has since reduced vacancies to about 7%, and is building pipelines for attorneys and social workers. He warned that the pending Tucker v. State of Idaho case could lead to renewed litigation if the system is not adequately funded. In response to questions, Frederickson said the office can absorb the current year’s rescissions through vacancy savings, but future cuts could force reductions in training and contract attorneys, increasing caseloads and risking attorney retention. He also said CPA case costs are running above appropriation, county lease/MOU issues remain unresolved in some counties, and public defenders are generally paid less than county prosecutors and attorney general attorneys. The committee adjourned after announcing the next day’s budget hearings for the Industrial Commission, Public Utilities Commission, and Secretary of State.

Transcript Highlights:

• I'm a CPA.
• I'm a CPA.
• I'm a CPA.
• I'm a CPA.
• I'm a CPA.

Summary: The meeting was an introductory Ways and Means Committee orientation led by Chair John Janigian. Members went around the room introducing themselves, with several returning legislators and several freshmen describing their backgrounds in business, education, public service, finance, transportation, journalism, military service, and nonprofit work. Janigian explained his own legislative history and professional background, and other members, including Bill Bolton, Fred Doucette, Mary Ford, Jim Tierney, Scott Brier, Thomas Oppel, Mary Murphy, Representative Spar, Susan Elberger, Dennis Malloy, Jordan Ulery, and Julius Soti, briefly described their prior experience and reasons for serving on the committee. The chair then outlined the committee’s role. He said Ways and Means is responsible for revenue estimates that Finance will use to determine how much the state can spend over the next biennium, and that the committee would spend the next five to six weeks developing its best revenue estimate, due around February 15. He also explained that the committee hears from state agencies and departments about how taxes are created, collected, and performing against expectations, and that it reviews bills affecting state revenue, including tax increases, tax decreases, tax removals, and fee-related measures. Janigian noted that the committee had five bills at the time of the meeting and expected more to be referred. He explained that most would be first-committee bills, though some second-committee bills could come over if they involved taxes or fees after passing policy committees. He used marijuana-related legislation as an example of a bill that might first go to another committee and later reach Ways and Means if it had fiscal implications. No votes were taken; the meeting was informational, and members were told how to participate in hearings and follow-up questions during regular committee work.

Transcript Highlights:

• She's a CPA from Bismarck. She grew up in Bismarck, and she comes to us from the auditor's office.
• For the rest of the funding now, we did a request for qualifications process.
• This biennium, we posted a solicitation requesting qualifications from consultants to perform an updated

Summary: The Budget Section Leadership Division met with a quorum and approved the March 18 minutes before hearing a series of informational updates. The Petroleum Council reported that North Dakota oil production is expected to remain relatively flat at just under 1.2 million barrels per day, with activity shifting northward in the Bakken as technology improves and three- and four-mile laterals boost well performance. The presentation also discussed oil and gas prices, gas taxation, flaring concerns, the importance of pipelines and other linear infrastructure, and enhanced oil recovery pilot projects supported by state and federal funding. Members asked questions about gas production taxes, natural gas liquids, and the outlook for drilling rigs and future production. The Office of State Tax Commissioner then reviewed the federal “big beautiful bill” and its estimated effect on North Dakota individual and business income tax collections. Staff explained that most of the individual income tax impact comes from the permanent increase in the standard deduction, while temporary provisions such as senior deductions, tip and overtime exclusions, and auto loan interest deductions have smaller or limited-term effects. They also noted that business tax changes, especially depreciation and expensing provisions, create a larger near-term cash impact, and that some FY25 collections likely reflected one-time oil field transactions that may have inflated the baseline used in earlier estimates. OMB provided updates on major capital projects and facility funding. For Capitol grounds improvements, officials described plans for 18th-floor renovations, wayfinding upgrades, public seating, lighting, tree management, and possible restroom and lobby reconfiguration, while also noting the governor’s residence security project and the discovery of human remains on the Capitol grounds. OMB and its consultants also reported on the state facility maintenance fund, including window replacement, boiler work, roof and foundation repairs, and a new facility conditions assessment covering more state buildings. Updates were also given on the new state hospital in Jamestown, the Minot state office building, and the use of federal state fiscal recovery funds, including possible future reallocations to the Department of Corrections. Finally, Legislative Council staff summarized the interim compliance report on legislative intent and trust fund activity, highlighting the status of lines of credit, Bank of North Dakota profit transfers, the statewide litigation pool, the new Office of Guardianship and Conservatorship, corrections planning, HHS program updates, and a likely future general fund request for the unemployment insurance modernization project. No formal votes were taken beyond approval of the minutes; the meeting was primarily informational, with members asking clarifying questions throughout.

Transcript Highlights:

• We could not find anyone with these same qualifications and background that would be willing to come
• did anyone in Florida, with all of the tech people having moved here, not have these kinds of qualifications
• They're asking for an additional $250,000 to hire some more CPAs and looking to add eight FTEs for administrative

Summary: The subcommittee met to review agency travel, budget reduction exercises, and member reports from agency meetings. Early discussion focused on the Department of Management Services (DMS), where members questioned the cost of travel for four out-of-state data/cyber staff and the secretary’s absence. DMS defended the hires as highly specialized enterprise cybersecurity and data personnel, said the positions were lawfully paid and posted, and explained that the staff work on statewide data cataloging and cyber risk reduction rather than agency-by-agency systems. Members also raised concerns about fleet inventory discrepancies and requested follow-up information on hiring, travel, and data inventory timelines. The chair said she would consider travel guardrails and possible reductions, and noted that DMS, the Lottery, and the Florida Commission on Human Relations did not meet the requested reduction target, while the Public Employee Relations Commission did not submit reductions. The committee then heard from the Florida Lottery about the secretary’s trip to Paris for the World Lottery Convention. Lottery staff said the trip was reimbursed through the multi-state lottery organization and was intended to share best practices and improve operations, though members questioned the value of the travel and requested reimbursement records and the trip agenda. The subcommittee also reviewed agency reduction exercises from several agencies. The Department of Revenue exceeded its target and was praised for frugality; DFS, the Florida Gaming Control Commission, the Office of Financial Regulation, the Office of Insurance Regulation, the Public Service Commission, the Division of Administrative Hearings, and the Department of Business and Professional Regulation each described how they met or approached their reduction goals, often through vacancies, reversions, or expense cuts. OIR warned that further reductions could hurt insurance regulation capacity, while OFR and PSC said their reductions were based on historical reversions and lower post-COVID travel or vacancy levels. Members then reported back on agency meetings. DMS members raised fleet tracking, real property audits, salary studies, and health plan savings ideas, and asked for follow-up on the Florida PALM project, cybersecurity grants, and state IT modernization. DFS members said the agency was efficient and that its Palm-related work and insurance consumer programs were important. Lottery members emphasized the agency’s revenue generation for education and its low administrative overhead. Gaming Control members highlighted storage costs for seized gaming equipment and suggested technology-based alternatives. PERC members said a union-related law had doubled their workload and asked for more staffing and possible AI assistance. OIR members stressed the need for a Tampa satellite office and more resources to recruit and retain specialized staff. The chair closed by saying the committee would continue reviewing travel, staffing, and reductions with an eye toward taxpayer value and transparency.

Transcript Highlights:

• But there's a March 15th deadline, and I would just suggest you call your CPA and ask your CPA what he
• My name is Chris Powers, and I'm a member of the Minnesota Society of CPAs.
• I am an owner of our CPA firm, Abdo.
• We have an owner of our CPA firm, Abdo.
• </c> you for answering about the CPA you for answering about the CPA question. question. question.

Bills: HF3127 , HF3816 , HF3814 , HF3815 , HF3817

Committee: House Taxes

Transcript Highlights:

• shortage of law enforcement, I don't think to bring more bodies in the door, we need to lower our qualifications
• The CPAs around the state of Missouri have some concern about there not being certified mail to know

Transcript Highlights:

• of law enforcement, I don't think that to bring more bodies in the door, we need to lower our qualifications
• The CPAs around the state of Missouri have some concern about there not being certified mail to know

Summary: The House convened with prayer and the Pledge of Allegiance, then approved the House Journal by roll call vote, 114-1. Members spent a large portion of the morning introducing guests and recognizing visitors, including career and technical education students, FFA and FCCLA groups, school leaders, interns, a physician of the day, and a Black History Month personal privilege honoring inventor Alice H. Parker and her early central heating design. The chamber then took up several bills for perfection and printing. House Bill 1847, the Missouri Dental and Dental Hygienist Compact, was presented as a workforce and access-to-care measure; members cited dental shortages and broad professional support, and it was ordered perfected and printed. House Bill 1866, dealing with peace officer licensure, was presented as allowing the Department of Public Safety to deny applicants whose licenses were revoked or suspended elsewhere and to require U.S. citizenship; an amendment to allow lawful permanent residents who honorably served in the military to qualify was debated at length but failed 95-52, and the bill was then ordered perfected and printed. House Bill 1908, with a companion bill, was described by its sponsor as ending a Missouri rule that delays divorce when a spouse is pregnant; supporters framed it as a due process and safety issue, especially for abuse survivors, and it was adopted and ordered perfected and printed. House Bill 1961, creating temporary licensure and a compact for dietitians, and House Bill 2180, changing Department of Revenue notice delivery options for blind pension recipients and taxpayers to include first-class mail and electronic delivery, both drew support as workforce or accessibility measures and were ordered perfected and printed after amendments. House Bill 2591, which would let speech-language pathologists count clinical fellowship experience completed in any state toward Missouri licensure, also passed perfection and printing. The House then moved to announcements and recessed until 2 p.m.

Transcript Highlights:

• Um, House Bill 148 addresses concerns about the qualifications and preparedness of members serving on
• Chair Turner, I just want to confirm that, you know, in, uh, the professional field, such as I'm a CPA

Bills: HB148 , HB203 , HB360 , HB552 , HB 1244 , HB 1284 , HB1533 , HJR30 , HB148 , HB203 , HJR30

Committee: House S/C on Property Tax Appraisals

Keywords: residential property, ad valorem tax, leasing, property appraisal, fair market rent, housing affordability, appraised value, tax limitation, housing market, affordable housing, leased residential real property, rent control, Texas Tax Code, property tax, residential leasing, homestead, tax code, appraisal review board, real estate sales, property tax relief

Transcript Highlights:

• Most will probably require professionals, such as a CPA or a tax attorney, to assemble and articulate
• Of the Minnesota Society of CPAs, and we advise businesses.
• I don't believe my viewpoint is unique among tax professionals, CPAs, and lawyers.
• He is the Director of Government Relations at the Minnesota Society of CPAs.
• Their CPA told them to make a deposit in their IRAs for the year.

Bills: HF2048 , HF2360 , HF2006 , HF950 , HF912 , HF3140 , HF2931

Committee: House Taxes

Transcript Highlights:

• We do have a CPA problem. I know.
• some CPAs.
• There's a CPA profession.
• There's a CPA profession kind of crisis, you know—there are not enough CPAs in the country.
• Anything else on the CPA increase here?

Committee: House Budget

Summary: The committee first heard the State Auditor’s fiscal year 2027 budget request. Auditor Scott Fitzpatrick described rebuilding the office after staffing had fallen to a historic low, explaining that the office has grown from 92.5 to 119 FTE but still needs several years to reach full staffing, especially at the manager level. He said most of the budget is payroll, noted the office’s use of lapsing general revenue while staffing is rebuilt, and outlined requests including core operating funds, a small sports betting audit NDI, and a $290,000 increase to the CPA stipend to address recruitment and retention problems. Members also discussed the auditor’s authority to audit state agencies and subrecipients, the office’s role in performance audits, and the meaning of “E” appropriations and the auditor’s recent general revenue conditions report. The committee then moved to public testimony on House Bill 10, focusing on Department of Health and Senior Services and Department of Mental Health issues. One witness from the American Heart Association supported continued funding for cardiac emergency response planning in schools, citing AEDs, CPR training, and about 480 schools served. Another witness from the Alzheimer’s Association urged rejection of a proposed $1 million reduction to the Missouri caregiver program, arguing it supports families caring for people with dementia and helps avoid more expensive institutional care. Most of the testimony concerned proposed cuts to developmental disability services, especially day habilitation and self-directed supports (SDS). Providers, family members, and workers said the proposed reductions would force service cuts, reduce wages, and threaten community-based care that keeps people at home and out of more costly facilities. They argued the cuts would shift costs to emergency, residential, or institutional settings and asked the committee to preserve current funding levels. Several members asked questions about provider rates, the share of services delivered by private providers, and the cost difference between SDS and institutional care. The hearing ended with the chair apologizing for earlier tension, explaining the schedule, and recessing the committee to return later because of House floor obligations.