Transcript Highlights:

• The state of Washington also issues debt, which requires audited financial statements.
• The state of Washington also issues debt, which requires audited financial statements.
• are presented as one issue their own bonds, which require audited financial statements.
• Now, on the last slide, Sarah also brought up the audited financial statements there.
• And all that rolls up to the enterprise financial statements.

Summary: The Joint Higher Education Committee met for a work session on higher education accounting practices and financial transparency. OFM Deputy Director Sarah Rupp explained how state accounting rules and higher education reporting differ, including what data is captured in AFRS today and what will move into Workday, with universities generally reporting summary-level fund data, mandatory codes, and most balance sheet and income statement activity, but not transaction-level detail or vendor payment information. Representatives from the University of Washington and Washington State University described the complexity of their own accounting systems, the many entities and business lines they must track for audits and compliance, and the need to reconcile university-level accrual accounting with state reporting requirements. The committee also heard from the Education Research and Data Center on the public four-year finance dashboard created under Senate Bill 5512; ERDC said the dashboard is based on publicly available data, is best used to examine institutions individually rather than compare them directly, and will be updated with additional metrics in 2025 and 2026. The committee then received a presentation from the Washington Student Achievement Council on the Workforce Education Investment Account (WIA). Joel Anderson reviewed WIA’s creation under House Bill 2158, its revenue sources, and its intended uses for higher education, financial aid, and workforce development. He said recent legislation significantly increased WIA revenues and that, in the 2025–27 budget, the account is being used in new ways, including to replace general fund support for University of Washington operations and to fund a larger share of the Washington College Grant and some faculty compensation costs. Anderson said roughly 98% of current WIA appropriations go to higher education, but the share used to supplant other higher education funding has grown, and he estimated about 60% to 70% of current spending still aligns with the account’s original intent. He also described a new effort to track WIA appropriations across biennia in more detail and noted the WIA Oversight Board’s role in recommending uses of the account and monitoring outcomes. No votes were taken; the committee ended by moving into executive session for staffing issues and then adjourned.

Transcript Highlights:

• And I guess I'm referring back to the statement that Ms.
• Yeah, that is a safe statement, at least for me, Madam Chair, confusing.
• So it would be an element of this statement. It's not a separate statement, right?
• And just to make a statement, cities and counties are having revenue issues.
• Chair, pointed out is a completely legitimate thing to do in this statement.

Summary: The Financial Estimate Committee met on July 6, 2026, to begin work on the financial estimate for IP 28, after reviewing the statutory process and confirming that only IP 28 had cleared the signature threshold for consideration. Staff explained the committee’s duties under ORS 250.125 and the timeline for draft statements, public hearing, and final adoption. The committee also designated Carol Moreno C. Fuentes to file the committee’s eventual statements. Staff from the Department of Administrative Services and the Legislative Revenue Office presented preliminary analysis of IP 28, describing major uncertainties in estimating impacts because the measure is not a tax law change and would affect multiple industries and government functions. Preliminary figures discussed included an estimated $56.5 million loss in the current biennium and $6.7 million in reduced expenditures, with larger projected revenue losses of roughly $244.1 million to $258 million and reduced expenditures of $30.7 million to $34.9 million in 2027–29, plus $87.8 million to $88.3 million in increased expenditures. Analysts said the biggest effects would likely involve agriculture, fish and wildlife, hunting and fishing, local government enforcement, and possible shifts in state funding, but many impacts remained difficult to quantify. Committee members raised concerns about local government costs, law enforcement and prosecution burdens, impacts on the hospitality and recreation sectors, possible effects on tribal governments and treaty rights, and whether the measure would affect shellfish and crabbing. They also discussed the Humane Transition Fund, subsidies, possible litigation costs, and whether the statement should include broader uncertainty language and multiple scenarios. Members generally agreed the draft should be revised to better reflect uncertainty, clarify assumptions, and possibly use bullets or other formatting to improve readability. No vote was taken. The committee agreed to treat the current draft as a working version, with staff to revise it based on the discussion and return an updated draft before the next meeting scheduled for July 17 at 2 p.m., with both in-person and virtual participation available.

Transcript Highlights:

• That's an accurate statement.
• That's an accurate statement.
• That's an accurate statement.
• That's an accurate statement.
• That's an accurate statement.

Keywords: 928, house, all

Summary: The committee first considered an amendment to add a new “Lakes” license plate to HB 2, with proceeds directed to the cyanobacteria fund for lake cleanup. Representative McGuire said the bill had already passed on consent and asked that it be included in HB 2; members discussed that it had also gone to the Senate. The motion to adopt the amendment failed on a 7-8 vote. The committee then took up an amendment imposing a 5% administrative fee on certain dedicated funds, with several exemptions for funds that could not legally or appropriately be charged, such as those involving federal money or bequests. Supporters said it would make the treatment of dedicated funds more consistent and raise roughly $31 million over the biennium for the general fund, while opponents questioned the number of carve-outs and who currently pays the administrative costs. The amendment failed on a 4-5 vote. Next, the committee reconsidered and then adopted an amendment changing the distribution of business profits tax and business enterprise tax revenue, reducing the share going to the Education Trust Fund from 41% to 30% and increasing the General Fund share. Supporters argued the Senate had overfunded the Education Trust Fund and that the change would help balance the budget without changing education spending levels; opponents said they could not support taking money from the Education Trust Fund. The amendment passed 5-3. The committee also adopted, by the same 5-3 margin, an amendment incorporating HB 741 language on open enrollment and student attendance in public schools, with supporters calling it House policy and opponents noting it had been a close, partly partisan vote in the House. Finally, the committee considered a change to the University System of New Hampshire budget that would reduce general fund appropriations by $40 million per year, offset in part by $15 million in previously approved unique dollars for a net reduction of $25 million per year. Supporters said the cut was necessary to balance the budget and that other options had been exhausted; opponents called it harmful to the university system and argued the committee should instead look to other areas, including education freedom accounts, for savings. The discussion continued, but the transcript excerpt ends before a final vote on the UNH item.

Transcript Highlights:

• Do you have a statement you'd like to make? Sir?
• Do you have a statement you'd like to make regarding these findings?
• The financial statement...
• Do you have any statement? Do you have any statement regarding that one?
• Do you have any statement? Do you have any statement regarding that one?

Keywords: 1204, all

Transcript Highlights:

• Do you have a statement you'd like to make? Sir?
• Do you have a statement you'd like to make regarding these findings?
• Do you have a statement you'd like to make regarding these findings?
• Do you have any statement regarding that one?
• Do either you have a statement you'd like to share for the committee?

Summary: The committee first heard updates on delinquent private water and sewer reports. For reports due as of December 31, 2012, staff said five additional 2024 reports had been received since the December meeting, bringing the total of released escrow funds to 17 and leaving 26 still escrowed. For reports delinquent as of December 31, 2023, two more reports were received, bringing 59 of the original 64 into compliance and leaving five outstanding. Both update reports were filed without objection. The committee then discussed Act 709 of 2021 and the town of Daisy’s repayment of street turnback funds. Staff said Daisy had made improper payments to a nonprofit, used restricted street funds for fire truck and fire department building costs, and had not adopted the required repayment ordinance or obtained approval for a reduced repayment percentage. Mayor Lisa Cogburn said the city council had not approved repayment because members disputed the amount, though she said the city had funds to pay. After questions from members and staff explaining the audit calculations, the committee adopted a motion requiring Daisy to repay 10% of unrestricted general fund revenues under the statute and to withhold turnback funds if the city fails to comply. The report was then filed. The committee reviewed numerous deferred and current audit findings from cities, counties, and water systems. Several local officials appeared and described corrective steps, including Harrison district court, Carroll County airport, Izard County treasurer, Alexander district court, Town of 56 officials, Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, Ozan, and Lee County. Findings included missing or inaccurate reconciliations, unsupported credit card charges, payroll and compensation issues, improper use of public funds, missing receipts, and budget overruns. Some matters were referred to the prosecuting attorney and Attorney General, including Bull Shoals and Lone Oak County, while others were filed or deferred as appropriate. The committee also deferred two private water and sewer reports for lack of proper responses, filed 19 reports with resolved findings, and filed 53 reports with no findings. Before adjourning, the committee set its next meeting for February 12, 2026.

Transcript Highlights:

• That was a typo in there, and it should have said statement.
• We had to change that to put in statement.
• And that's it; that's the hearsay statement that I was talking about.
• That statement or statements go into the reporter’s affidavit that the investigator submits with their
• And so the investigator is repeating the statement that somebody made.

Bills: HB557, HB732, HB1892, HB1954, HB2301, HB3180, HB3405, HB3650, HB3758, HB4035, HB4621, HB4795, HB4870, HB5069, HB5137, HB5149

Keywords: child support, arrears, court enforcement, contempt, legal protections, healthcare, insurance, cost reduction, accessibility, regulations, impotency, marriage annulment, Family Code, Texas law, family law, Texas legislation, dissolution of marriage, annulment, marriage, child custody

Transcript Highlights:

• That's a separate audit from the financial statement audit.
• Those state agencies, their financial statements, are still going to be audited.
• At the end, they'll be compiled into a single financial statement.
• And then the financial statement will be compiled on top of that.
• Their financial statements are still going to be audited. That will continue.

Bills: SB145, SB143

Keywords: auditing, financial reporting, state auditor, public agencies, capital outlay, compliance, federal audits, agriculture, New Mexico Department of Agriculture, fee update, regulatory fees, egg inspection, egg grading, egg dealer, pesticide control, pesticide registration, pesticide applicator, pest management consultant, plant protection, nursery license

Transcript Highlights:

• And so we had to change that to put in statement.
• And you would think that's a hearsay statement.
• That statement or statements goes into the reporter into the investigator's affidavit.
• This does not include any statements of abuse or neglect.
• By excluding those statements, it does other things.

Transcript Highlights:

• Across the country, a lot of universities have adopted mandatory DEI statements.
• . statements. statements.
• <00:04:08.480> that whether or not they had a statement that whether or not they had a statement
• DEI statements are constitutionally dubious<00:04:29.960> at<00:04:30.080> best.
• a uh highly contentious uh uh statement a uh highly contentious uh uh statement to<00:12:36.600>

Keywords: 1183, house

Transcript Highlights:

• Currently, current law does not require the filing of quarterly statements.
• Currently, current law does not require the filing of quarterly statements.
• Currently, current law does not require the filing of quarterly statements.
• <00:15:33.680> under commencing business a statement under commencing business a statement
• So certifying the statement department.

Keywords: 927, senate, all

Transcript Highlights:

• This is the meeting of the Explanatory Statement Committee for Initiative Petition 28.
• hearing on the statement and accept written public comments.
• revisions to the statement.
• July 27 is the deadline for the committee to file your statements.
• August 5 is the deadline to complete the final statement.

Summary: The Explanatory Statement Committee for Initiative Petition 28 met on July 14, 2026, to select a fifth member needed to complete the committee. LPRO staff explained the committee’s role in preparing an impartial, plain-language ballot measure statement, reviewed the statutory deadlines, and noted that if the committee could not agree on a fifth member, the Secretary of State would appoint one. Committee members introduced themselves as the two chief petitioners and representatives for sportsmen’s and agricultural interests. The discussion focused on possible fifth members. The Secretary of State had already confirmed the availability of Bob Herman and former Representative Lane Shetterly. One member also suggested Jake Hammons, an Oregon prosecutor with animal cruelty law experience, but the group did not pursue that option immediately. Members discussed the relative neutrality and experience of the candidates, with several expressing comfort with either Herman or Shetterly and a preference to move quickly. The committee voted unanimously to use Bob Herman as the first choice and Lane Shetterly as the alternate fifth member, with the understanding that if both were unavailable the committee would reconvene. LPRO said it would confirm the fifth member, distribute the draft explanatory statement prepared by Legislative Counsel, and schedule the drafting meeting for July 22, 2026. Members were invited to submit alternative draft language by July 21.

Transcript Highlights:

• Formal statement sessions must be of reasonable duration, and investigative agency's report must also
• and an investigative witness statements and an investigative agency's<00:14:59.800> report.
• > be<00:15:03.880> of Formal statement sessions must be of Formal statement sessions must
• c> statements must be electronically statements must be electronically recorded<00:15:21.240> and<
• > an<00:15:32.320> officer formal statement session an officer formal statement session

Keywords: 1187, senate, all

Transcript Highlights:

• I the expanded scope statement today.
• Could we not approve the scope statement Could we not approve the scope statement now<00:38:56.480
• And you'll notice in the scope statement, and it's on page one of the scope statement at the... they're
• ,<00:40:13.680> and notice uh in the scope statement, and notice uh in the scope statement
• It's not in the scope statement.

Keywords: 1189, house, all

Summary: The committee received an update from the LBA on three audits related to education programs. Christine Young reported that the special education audit is in report-writing, with 44 of 81 observations completed, and that a draft is expected early in the third quarter with a final report later in the summer. She also said the doorway program audit has a draft report with 12 observations, auditee responses were received May 14, an exit conference was held May 18, and the report is now expected to be presented at the June fiscal committee meeting. The bulk of the discussion focused on the education freedom accounts audit and a proposed expansion of scope. Beulah Skids explained that the original audit, required by the 2022 law creating the EFA program, would be expanded to examine whether students were New Hampshire residents at enrollment and throughout participation, and whether records of educational attainment satisfied program requirements. She described the current work, the draft cooperation agreement being developed with the Department of Education and the Children’s Scholarship Fund, and the department’s concerns about the audit period and the term "educational progress," which the LBA said it would revise. The committee discussed that the expanded work would depend on a written agreement giving the LBA access to needed records, policies, and staff, with the Department of Education potentially serving as an intermediary for data access. Members raised concerns about the scope period and data access. Senator Lang asked that the residency review be limited to the 2024-25 and 2025-26 school years, rather than the broader 2022-25 period, because those years captured the major program expansions; the committee appeared to agree, with clarification that the reference was to school years, not fiscal years. Members also discussed reconciliation of EFA funds, noting that the department has agreed to reopen rulemaking to make reconciliation more frequent so unused funds can be returned to the state sooner. Several members expressed frustration that access to data had been delayed, while LBA staff said the cooperation agreement is intended to prevent further roadblocks and that the AG’s office could review it if needed.

Transcript Highlights:

• It's really this statement in this bill...
• It's really this statement in this bill is for those substitutions.
• "Remember, the mobile home statements for the 2026 property tax year have been issued.
• Number one, the tax statement is unified across the state.
• The tax statement is the same in every county.

Keywords: 908, all

Summary: The committee first took up Senate Bill 2401, which would require physicians to complete continuing education on nutrition and metabolic health as part of the state’s rural health transformation effort. HHS supported the bill, saying it would help physicians better address chronic disease and preserve federal grant points tied to the state’s application. A member of the public also testified in favor, arguing that better nutrition education could improve diabetes outcomes and reduce costs. The committee then adopted an amendment to add the Board of Occupational Therapy Practice to the background-check statute so the occupational therapy compact could proceed, and it passed the bill as amended on a roll call vote. The committee next heard House Bill 1621, which would require the Presidential Fitness Physical Fitness Test in elementary, middle, and high school physical education courses. HHS said the bill was part of the rural health transformation application and could help preserve federal funding, but members raised many questions about the test’s criteria, adaptive options for students with disabilities, equipment needs, and whether the bill should apply to non-public schools. Senator Clemens offered an amendment to limit the requirement to public schools, but it failed. Senator Hogan then offered an amendment to clarify exemptions and allow DPI to align implementation with federal guidance; that amendment passed. A further amendment adding language allowing DPI to establish criteria for and exceptions to the test also passed. The committee then approved the bill as amended on a roll call vote. The committee also considered House Bill 1622, which joins North Dakota to the physician assistant licensure compact. HHS said the compact would improve access to care, especially in rural areas, support military families, and help preserve rural health transformation funding. Members noted the compact had been discussed in a prior session and that many earlier concerns had been resolved. After brief discussion about the compact process and its consistency with other interstate compacts, the committee voted to do pass the bill. Finally, the committee began Senate Bill 2402, which expands pharmacists’ prescriptive authority and therapeutic substitution powers. HHS and the Board of Pharmacy supported the bill as a way to improve access to care and maintain rural health transformation funding. Senator Roers introduced a detailed amendment negotiated with the Board of Medicine and Board of Pharmacy to narrow and clarify the bill, including notification requirements, limits on certain drug categories, and patient-protection language for therapeutic substitution. The Board of Pharmacy then testified in support of the broader bill and explained the CLIA-waived testing provisions and the repeal of the older, narrower pharmacist-testing language. The hearing and amendment discussion were still underway when the transcript ended.

Transcript Highlights:

• Questions, comments, or statements? Sir? Sir.
• Questions, comments, or statements? Move the bill? It has been moved and seconded.
• Questions, comments, or statements? Questions, comments, or statements? Sure.
• More questions, comments, statements? Sir. I think this came up.
• Questions, comments, or statements? So, in this bill, do you want to speak first?

Keywords: 993, senate, all

Summary: The Senate Banking Committee met with Chair James Sanders Jr. and reviewed a full agenda of banking-related bills. Early action included approval of a bill requiring licensed check cashers to file suspicious activity reports, and a bill on civil penalties for fraud or misrepresentation in financial products or services, though several members objected to removing the intentionality standard and warned it could broaden enforcement too far and discourage lending in New York. The committee also advanced a bill prohibiting fees for periodic paper statements, a bill on asset-based lending transactions, and a bill requiring reporting of suspected financial exploitation. Members spent substantial time on a bill regulating automated lending decision tools. The sponsor and chair said the measure would allow AI use but require a human review or appeal if a borrower is denied, while some senators raised concerns about competitiveness for state-chartered banks and possible overlap with existing human oversight. The bill was reported out and referred to the Internet and Technology Committee for further review. The committee also approved a DFS study bill on the financial stability and licensing of the check-cashing industry, with a suggestion that the study also examine risks of expanding the industry. A major discussion centered on the “Deep Protection Act,” aimed at preventing foreclosures tied to deed theft. The sponsor described cases involving elderly homeowners and fraudulent transfers, while opponents argued the bill was vague, could create unintended consequences or private litigation, and might affect only a small share of mortgages because it applies to state-chartered institutions. The sponsor said the bill would be amended and noted interest in related county clerk reforms. The committee ultimately sent the bill to Judiciary. The final bills addressed mortgage payment schedule fees and unsolicited mail loan checks; both were approved. The meeting ended after the chair emphasized open debate and committee review as part of improving legislation.

Transcript Highlights:

• Anybody want to witness or register a statement of support?
• Thank you for your statement.
• Are there any other, another witness statement?
• Members of the public here wishing to have a statement of opposition.
• Yeah, I have a statement. Thank you, Mr. Chair.

Summary: The Assembly Arts, Entertainment, Sports, and Tourism Committee met on April 8, 2025, and heard three bills. AB 666 would designate Bigfoot as California’s official state cryptid, with the author arguing it would recognize North Coast history and support local tourism; there was no support testimony, one opposition witness said the bill was a distraction from more serious issues, and the chair ultimately held the bill for lack of a motion. AB 1349 addressed speculative ticketing in the live entertainment market by requiring sellers to own or have a contractual right to tickets before listing them, along with disclosure, recordkeeping, anti-spoofing, and refund provisions. The author and supporters from music venues, artist groups, and sports organizations said the bill would protect fans and artists from deceptive resale practices and price gouging. Opponents from consumer and resale groups argued the measure was overbroad, could restrict legitimate resale and concierge services, and might favor primary ticketing monopolies. The committee members who spoke generally supported the consumer-protection goals, and the bill passed out of committee on a 7-0 vote, with two members not voting. AB 932 would require local education agencies that rent facilities to third-party youth sports clubs to provide gender-equitable access, closing what the author described as a loophole affecting girls’ club sports. Supporters, including the California Department of Education and youth sports advocates, said the bill would improve access for girls and address examples of unequal field and gym use. Opponents argued it could conflict with Title IX and raised broader objections to gender identity language in sports policy. The committee approved the bill on a 6-0 vote, with three members not voting, and sent it to Judiciary.

Transcript Highlights:

• Okay, very good. clearly a statement on uh Bill Maher clearly a statement on uh Bill Maher made<00:30
• The statement has two charts.
• committee should get this this statement committee should get this this statement out<00:58:57.920
• and uh early on there were statement and uh early on there were statement including<01:03:57.200
• I want to address page three in the opening statement from Senator Johnson's statement.

Keywords: 1189, house, all

Summary: The New Hampshire House Special Committee on the COVID Response Efficacy met to continue its fact-finding review of the state’s pandemic response, with the chair restating the committee’s mission and focus on federal guidance, federal funding, emergency use authorization vaccination efforts, long COVID, patient rights, and vaccination policies. The chair said the committee had previously reviewed materials about the U.S. Supreme Court declining to hear a COVID vaccine case and CDC internal emails about vaccine risks, and introduced additional research on CDC testing and communications failures. A large portion of the meeting was devoted to summarizing articles and a recent U.S. Senate Permanent Subcommittee on Investigations report titled *Unmasked: How Biden Health Officials Purposely Turned a Blind Eye Toward COVID-19 Vaccine Safety Signals*. The chair argued that CDC testing and guidance were flawed, citing delayed data publication, confusing guidance, a faulty early COVID test, missed opportunities to study silent spread, and alleged suppression of safety information. The Senate report was described as alleging that FDA and CDC officials knew their surveillance systems could mask vaccine safety signals, that officials discouraged internal analysis from being shared externally, and that newer analytical methods identified multiple statistically significant adverse-event signals. The chair also discussed the V-safe system, VAERS, and claims that federal officials downplayed or concealed adverse-event data. Members and the chair connected these federal issues to New Hampshire, noting changes in the state’s health care landscape since the pandemic, including more urgent care facilities and satellite ERs. The chair suggested New Hampshire should develop independent scientific assessment resources to validate federal information in future emergencies. Representative Wheeler noted that the materials would be entered into the committee record and made available on the House website. No votes were taken; the committee discussed the materials, invited further questions, and indicated that a proposed committee communication would be revisited later after additional supporting information is gathered, with a goal of issuing a statement by the end of June.

Transcript Highlights:

• Patel's statement, we'll begin.
• We don't think my word for it; that statement, along with the statements from the sources, are those
• Thank you for that statement.
• I welcome your statement, Mr.
• What do you make of that statement?

Transcript Highlights:

• The first is the ACFER, which includes all of the financial statements and notes to the financial statements
• The first is the ACFER, which includes all of the financial statements and notes to the financial statements
• The financial statements of the state are fairly presented. Ms.
• And it's, again, financial statements for the State of Arkansas.
• Okay, can staff opine to that if that's an accurate statement or not?

Summary: The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff. The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.

Transcript Highlights:

• Annual financial statements were not prepared. A fixed asset listing was not established.
• Annual financial statements were not prepared and posted.
• I said, I was not told to put it on a financial statement.
• That has no bearing on my financial statement, which renders my account wrong.
• Is that acceptable to add to our city council's financial statements?

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.