Video & Transcript Research : 'auditable materials'

Page 167 of 457
MN

Minnesota 2025 1st Special Session

House Agriculture Finance and Policy Committee 3/26/25

Agriculture Finance and Policy

Transcript Highlights:
  • Uh, just last week I was at a legislative audit meeting from DEED where, again, the recommendation was
  • meeting uh from at a legislative audit meeting uh from deed<00:32:36.880> where<00:32:37.519>
  • If they're required by the Attorney General's office to file an audit, we require that.
  • We talked a lot about biosecurity on farms, doing those audits, pieces like that.
  • We talked a lot about biosecurity on farms, doing those audits, pieces like that.
WY

Wyoming 2026 Regular Session

House Floor Session-Day 11, February 21, 2026-AM

Wyoming House Floor Meeting

Transcript Highlights:
  • This this this state nuclear material.
  • Egg industry, this material anymore.
  • Representative Heiner: Members, this is just putting sideboards on this audit that we've requested.
  • And so that's what the audit is about, but we want to make sure it addresses those things that we want
  • And so it's just sideboards for that audit, your favorable consideration.
Keywords: 916, all
NH

New Hampshire 2025 Regular Session

House Science, Technology and Energy (01/27/2025)

Science, Technology and Energy

Transcript Highlights:
  • On line, it strikes out that these funds shall be subject to audit.
  • So if one reads this bill as is, there is absolutely no audit oversight on $7.3 million.
  • If the intention is to remove any incentive payments whatsoever, I guess all the audit would do would
Keywords: 1189, house, all
NH

New Hampshire 2026 Regular Session

House Labor, Industrial and Rehabilitative Services (01/27/2026)

Labor, Industrial and Rehabilitative Services

Transcript Highlights:
  • so, uh, this notice of, you know, a violation gives us 30 days to be prepared for the meeting, the audit
  • so, uh, this notice of, you know, a violation gives us 30 days to be prepared for the meeting, the audit
  • Those systems have auditing... uses technology when it comes to payroll uses technology when it comes
  • Those systems have auditing processes.
  • because as I department of labor audits because as I mentioned<04:20:34.159> there<04:20:34.399
Keywords: 928, house, all
Summary: The committee first reviewed House Bill 1150, which would require disclosure of complaints to public employees within five business days. Members said the sponsor was still working on an amendment, so the bill was held for another week with the understanding it would be executed next week if no amendment was ready. The chair also outlined the committee’s schedule, including upcoming floor reports and the goal of finishing the remaining committee bills on time. The committee then took up House Bill 1168, concerning employer documentation requirements. Supporters argued the bill would give employers more time to gather payroll records, especially when claims arise years later, and said the current system should be adjusted for fairness to businesses. Opponents, including several members, said payroll records are usually electronic and should be produced quickly so workers waiting on wages are not delayed. The Department of Labor deputy commissioner testified that employers can already request extensions and that further extensions could still be requested under the current process. The committee voted 11-9 to ought to pass HB 1168. Next, House Bill 1250, dealing with notice, documentation, and job reinstatement requirements for leave related to childbirth, postpartum care, and pediatric appointments, was considered. Members said the statute was newly enacted, had been carefully negotiated, and should be allowed to work before being revised. The committee voted 20-0 to recommend inexpedient to legislate, and the bill was placed on the consent calendar. Finally, the committee heard House Bill 1043, which would allow private employers to adopt their own minimum pay policies for report-to-work situations instead of being bound by the current two-hour minimum, so long as the policy is established in advance. The sponsor said the bill would modernize an outdated law and preserve the current default if no policy is adopted. Members raised questions about collective bargaining agreements and whether the bill could weaken existing worker protections, while the sponsor and supporters said it was intended to provide flexibility rather than a mandate. The hearing continued with questions and discussion, but no final vote was taken in the portion provided.
WY

Wyoming 2026 Regular Session

Joint Appropriations Committee, January 15, 2026

Appropriations

Transcript Highlights:
  • This is 28-01 in the online meeting materials.
  • So for the bringer of this amendment, I wonder if we shouldn't think about a forensic audit to capture
  • to capture any such forensic audit to capture any such thing. thing. thing.
  • So, we have an amendment as a forensic audit. Is there a second to that amendment?
  • Uh, line five, I would insert language that any funds that were discovered from the forensic audit that
Keywords: 916, all
CA
Transcript Highlights:
  • One is for CSPP auditing support.
  • support from the Office of State Audits and Evaluations to help address the existing backlog for CSPP
  • audits.
  • We also appreciate the addition of staff for auditing.
  • time limit, the development of mandated corrective action plans, and responses to unforeseen federal audits
Summary: The Assembly Budget Subcommittee on Human Services held a hearing on the Governor’s May Revision, with no votes taken. The first major topic was child care and early education, where the Department of Social Services and Department of Finance outlined proposed changes to absorb federal Child Care and Development Fund and Proposition 64 revenue reductions, shift some funding between child care programs, end funding for prospective pay implementation now that the federal requirement has been rescinded, adjust the alternative payment administration structure, and fund child care infrastructure grants and a Low-Income Investment Fund contract closeout. The Legislative Analyst’s Office said the budget makes progress on the structural deficit but recommended maintaining the administration’s solution level, making reserve deposits, and avoiding new ongoing commitments; it also raised concerns about shifting reductions to the California Alternative Payment Program and about the proposed administrative-rate change. Committee members strongly criticized the proposed loss of child care slots and said they would oppose eliminating those slots, while also expressing support for child care as essential infrastructure. The committee then reviewed California State Preschool Program proposals. Finance and CDE described reductions to the preschool COLA from 2.41% to 2.01%, removal of prospective pay funding, and increases for the QRIS block grant, audit support, and rate reform implementation. Trailer bill language would codify age-based rate categories, inclusion-rate documentation, family fee collection rules, portability, and excused absences. CDE supported the QRIS increase and some attendance and family-fee changes, but warned that aligning three- and four-year-old rates could reduce support for three-year-olds and that the budget does not fully cover enrollment growth. Members also questioned whether the preschool and child care slot reductions should be reallocated rather than terminated, and the administration said the reductions were intended to reflect current utilization and avoid harm to currently enrolled families. The hearing then moved to CalFresh and nutrition programs. CDSS said the May Revision includes a one-time CalFood augmentation, funding to cover federal SNAP administrative cost-share pressures, and additional staffing and technical assistance to implement HR 1 changes, including the able-bodied adults without dependents time limit and new non-citizen eligibility rules. The department estimated HR 1 could cut CalFresh funding by $2.3 billion to $3.7 billion annually and affect about 500,000 people, with roughly 806,000 adults potentially subject to the time limit and about 34,000 non-citizens expected to lose eligibility once fully implemented. Members pressed for stronger harm mitigation, including a $98 million backfill to protect families from losing food benefits, and raised concerns about county workload and the “chilling effect” on immigrant participation. The final portion of the transcript began the IHSS presentation, noting a revised budget of $33.7 billion total funds and $12.8 billion General Fund, with proposed reductions tied to Medi-Cal asset-limit changes and other federal conformity items.
HI

Hawaii 2026 Regular Session

ECD Public Hearing - Fri Mar 20, 2026 @ 9:30 AM HST

Economic Development & Technology

Transcript Highlights:
  • million dollars because that is a pretty healthy price tag for an independent production to pay for an audit
  • production to<00:18:41.360> pay<00:18:41.679> for<00:18:41.880> an<00:18:42.040> audit
  • <00:18:42.919> And<00:18:43.040> then<00:18:43.200> there's to pay for an audit
  • And then there's to pay for an audit.
  • additional request in the comprehensive review. >> Overall, there has not been an external agency or audit
Summary: The committee opened by reviewing hearing procedures and then took up SB 2580, which concerns Hawaii’s film production tax credit and related incentives. Testimony was strongly supportive overall, with witnesses saying the measure would help attract productions, extend the sunset date, include streaming platforms, and strengthen the state’s competitiveness. Several supporters asked for cleanup language on grant administration, tax credit management, local-hire uplifts, and limits on third-party audit requirements for smaller productions. The state film office said the bill was generally strong but suggested clarifying language and noted that DBEDT and DOTAX already provide oversight of the current credit. No vote was taken in the transcript, but the bill drew broad support with a few comments and one opposition noted later in the hearing. The committee then heard SB 2578 SD1, a measure to create a film commission and related grant structure. Testifiers said the proposal would formalize industry input, improve accountability, and help the state compete globally, but they also raised concerns about how a new grant program would interact with the existing tax credit system. The film office said the grant program and tax credit should be separated operationally, that the advisory structure should include industry voices and possibly union representation, and that county film commissioner language may need technical adjustment. A testifier also suggested a Hawaii film museum and related tourism opportunities. The measure was described as having 42 supporters, one opposition, and five comments, with no final action shown. The committee next considered SB 2259, a dementia training measure. Supporters, including the bill’s drafter and the Alzheimer’s Association, described personal caregiving experiences and said free dementia training could help workers and families. Suggested amendments focused on clarifying the relationship between EOA and DBED and allowing retraining every two years because of workforce turnover. DBED said the bill is worthwhile but is not really an economic development initiative, and it should align with existing dementia programs and be easy for businesses to use, preferably online. The committee then moved to SB 3084 SD1, which HTDC said would expand its R&D matching program beyond SBIR to other federal research grants because of uncertainty at the federal level; the transcript ends as testimony begins, with no vote or final action recorded.
KY
Transcript Highlights:
  • Once it's discovered through post-audit or other means, we have to go back and say, 'You owe us that
  • Once it's discovered through post-audit or other means, we have to go back and say, 'You owe us that
  • go back once it's discovered through to go back once it's discovered through post<00:31:55.760> audit
  • or other means uh we have to post audit or other means uh we have to go<00:31:58.320> back<00
  • 18th, at the same time and place to hear information regarding the school facility assistant fund audit
Keywords: 958, all
Summary: The House Budget Review Subcommittee on Primary and Secondary Education and Workforce Development received a presentation from Kentucky Department of Education officials on the final SEEK estimate for fiscal year 2025. Commissioner Robbie Fletcher, Matt Ross, and Chay Ritter explained that SEEK is developed through a consensus process with the Office of the State Budget Director using multiple models and district-level inputs, and that the estimate is a projection made well before actual data are available. They emphasized that the discussion was separate from the pending education-funding lawsuit and described SEEK as one part of a much larger K-12 budget picture. The presenters said the current SEEK estimate shows a statutory shortfall of about $14.7 million, or roughly 0.53% of the appropriation, with additional optional items that could bring the total to about $40.5 million if funds are available. They noted that prior years have sometimes produced excess funds, which are redirected according to budget language rather than automatically flowing back through SEEK. They also reviewed the main drivers of the estimate, including property assessments, average daily attendance, free lunch counts, exceptional child counts, home hospital, and limited English proficiency, and said property assessments have been especially volatile while exceptional child counts and ELL populations are difficult to predict. Members asked about why the estimate missed on some categories, especially special education and ELL, and whether district-level changes were being monitored closely enough. The presenters said KDE does monitor special education counts and will review larger districts and districts with unusual growth, and they acknowledged that exceptional child growth has been hard to forecast. Representative Bojanowski asked about the Cloverport virtual school, and staff said its growth was much larger than projected and accounted for a significant portion of the shortfall. Members also discussed the impact of property value growth, population shifts, illness, and legislative changes on SEEK projections. No vote or formal action was taken, and the meeting ended after questions and discussion.
LA

Louisiana 2026 Regular Session

Education May 21st, 2026

Education

Transcript Highlights:
  • Is there any sort of performance audit done on how effective one school is using them funding and like
  • They were not trained how to accommodate his materials. I had to hire an expert witness.
Keywords: 974, senate, all
LA

Louisiana 2026 Regular Session

Education May 21st, 2026

Education

Transcript Highlights:
  • Is there any sort of performance audit done on how effective one school is using their funding and, like
  • They were not trained how to accommodate his materials. I had to hire an expert witness.
Summary: The Senate Education Committee met to hear several education-related measures. It reported favorably, without objection, on House Bill 1215, which would transfer certain removed historical statues and monuments to the Office of State Parks, prohibit re-erection in the parish where they were removed, and require interpretive signage. The committee also advanced House Bill 682, which creates a school guardian program for honorably discharged veterans employed or contracted by local school systems or charter schools; testimony emphasized that guardians would be unarmed, trained, and used for mentoring and school safety. House Bill 1079, giving enrollment preferences in charter schools to children in early childhood programs, military families, foster children, and children in custody disputes, was also reported favorably, as was House Concurrent Resolution 81, directing the Department of Education to study options for districts facing declining enrollment. The committee then took up House Bill 1084, which would allow public postsecondary institutions to raise tuition and mandatory fees by up to 15 percent annually, with higher increases requiring Board of Supervisors approval. The bill drew extended debate over affordability, TOPS, student retention, and whether universities should have more autonomy to set prices. Members raised concerns about fee burdens on families and whether the state should first study the issue; supporters argued the bill would increase transparency and let institutions respond to funding needs and market conditions. Senator Mazzell offered an amendment lowering the cap from 15 percent to 10 percent, and the committee adopted the amendment before reporting the bill favorably as amended. Finally, the committee heard House Bill 342, which would shift the burden of proof in special education due process hearings from parents to local education agencies. The author and parents testified that the current system places an unfair burden on families of children with disabilities, who often lack access to records and legal resources, and that schools already control the documentation and should have to show compliance with IEP obligations. Jefferson Parish school officials opposed the bill, arguing it would increase legal costs, require more staff and attorney time, and potentially lead to more hearings; they also questioned the fiscal note. The Legislative Fiscal Office said the fiscal impact was indeterminable, and the committee continued hearing testimony from parents and school representatives as the transcript ended.
NM

New Mexico 2025 Regular Session

IC - Legislative Finance Nov 17th, 2025

Transcript Highlights:
  • It's a little over a million dollars to address the fixed cost increases we're seeing, including audit
  • And $1,000,000 would help with organizing evidence and discovering materials for attorneys.
CA

California 2025-2026 Regular Session

Assembly Floor Session Sep 8th, 2025

California House Floor Meeting

Transcript Highlights:
  • In 2024, as the new technology materialized, the Legislature rightfully created a regulatory framework
  • This bill is a response to a JLAC audit from 2023 that recommended finding alternatives to the status
Summary: The Assembly convened, established a quorum, offered prayer and the Pledge of Allegiance, and then moved through a long floor file with many Senate bills. Early procedural actions included unanimous-consent motions, a successful roll-call to rescind prior action on SB 351, and a 54-vote suspension of Joint Rule 61(a)(3) to allow floor amendments on SBs 80, 351, and 415. The chamber also made several referrals, moved one item to the inactive file, and welcomed new Assembly Member Natasha Johnson and other guests. The bulk of the meeting consisted of concurrence and third-reading votes on a wide range of measures, many of them passing with little or no opposition. Topics included tribal gaming grants (AB 221), State Bar fee and bar exam changes (SB 253), AI guardrails in community colleges (SB 241), consumer arbitration clauses (SB 82), due process for law enforcement in Racial Justice Act cases (SB 734), dental payment fee disclosures (SB 386), HOA balcony inspection reports (SB 410), farmland protection and EIFD rules (SB 5 and SB 516), emergency shelter zoning (SB 340), HIV confidentiality (SB 504), election signature-cure reforms (SB 3), contractor workers’ compensation compliance (SB 291), fire training funding (SB 345), wage theft enforcement (SB 355 and SB 261), food allergen disclosures (SB 68), ride-share insurance coverage (SB 371), housing and disaster recovery measures (SB 233, SB 625, SB 21), midwifery education (SB 520), mobile home insurance access (SB 525), epinephrine in schools (SB 568), health facility emergency licensing (SB 582), hair relaxer enforcement (SB 236), wastewater surveillance (SB 317), and several tax, transportation, and public health bills. A number of bills drew brief policy debate or opposition. SB 388, creating a California Latino Commission, prompted criticism from some members who argued the money should go directly to community needs rather than a new commission; it still passed. SB 50 on digital safety for victims of abuse, SB 20 on silicosis prevention, SB 306 on prior authorization reform, SB 373 on oversight of out-of-state special education placements, and SB 437 on reparations descendant-status verification were among the more substantive and discussed measures. Most bills passed by wide margins, often unanimously, and several urgency or tax-levy measures required 54 votes and were approved. The session ended with continued passage of remaining file items and multiple items retained or passed temporarily for later action.
TX

Texas 89th Regular

S/C on Property Tax Appraisals Mar 6th, 2025

S/C on Property Tax Appraisals

Transcript Highlights:
  • This presentation covers pretty much the same material as last week with some additional details. covering
  • The comptroller's office audits.
Keywords: 1184, house, all
FL

Florida 2025 Regular Session

December 9, 2025 - 09:30 AM

Transcript Highlights:
  • , once you establish those contract parameters, you want to ensure that your contract has robust auditing
  • So you have to have a committee that is able to audit information that is powering that system and then
  • getting back to that dirty and dirty out the data aspect, you have to have levels of oversight and auditing
TX

Texas 89th Regular

Senate Session May 29th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • bill aims to clean up the finance code by aligning our money transmission license requirements and auditing
  • The bill is a cleanup that was requested by the Department of Banking as well as our major auditing firms
  • The secretary will read the caption: House Bill 4233 relating to reporting and auditing.
Bills: SJR5, SJR27, SB4, SB6, SB7, SB9, SB13, SB15, SB23, SB27, SB30, SB40, SB57, SB66, SB140, SB268, SB293, SB331, SB413, SB437, SB447, SB457, SB467, SB506, SB510, SB512, SB568, SB571, SB650, SB710, SB763, SB785, SB800, SB850, SB863, SB865, SB904, SB905, SB973, SB974, SB1191, SB1281, SB1300, SB1362, SB1494, SB1504, SB1522, SB1540, SB1567, SB1579, SB1580, SB1610, SB1660, SB1723, SB1760, SB1838, SB1923, SB1946, SB1957, SB1964, SB2018, SB2024, SB2121, SB2167, SB2217, SB2221, SB2321, SB2337, SB2368, SB2373, SB2407, SB2431, SB2477, SB2587, SB2615, SB2753, SB2807, SB2900, SB2965, SB2972, SB2986, SB3039, SB3047, SB3059, SB3070, SB1, SB8, SB12, SB13, SB15, SB17, SB21, SB30, SB37, SB260, SB268, SB331, SB379, SB441, SB447, SB457, SB509, SB650, SB763, SB1198, SB1405, SB1506, SB1566, SB1610, SB1637, SB1660, SB1833, SB2018, SB2024, SB2155, SB2217, SB2308, SB2337, SB2601, SB2753, SB2778, SB2878, SB2900, SB3059, HB4, HB145, HB300, HB493, HB2011, HB2067, HB2516, HB2525, HB2885, HB2974, HB3071, HB3372, HB3595, HB5138, HB5246, HB796, HB1523, HB5294, HB748, HB3395, HB180, HB3171, HB4690, HB146, HB5596, HB5694, HB1135, HB3225, HB186, HB1449, HB3793, HB112, HB104, HB4233, HB1094, HB3336, HB3520, HB3320, HB5663, HB2731, HB2399, HB111, HB3483, HB4580, HB3748, HB632, HB4730, HB127, HB5690, HB5689, HB3385, HB4359, HB5381, HB20, HB123, HB549, HB5606, HB2594, HB1057, HB3664, HCR141, HCR40, HCR59, SJR36, SJR50, SJR63, SCR12, SCR39, SB2023, SB62, SB666, SB847, SB284, SB854, SB810, SB1505, SB583, SB507, SB1434, SB1772, SB2016, SB1122, SB731, SB397, SB508, SB1436, SB287, SB1882, SB393, SB1791, SB209, SB2429, SB1085, SB1975, SB2717, SB1262, SB636, SB2056, SB884, SB1200, SB1845, SB2458, SB801, SB3014, SB3013, SB758, SB2797, SB2076, SB2876, SB1640, SB1449, SB1181, SB1234, SB2926, SB2841, SB1528, SB1854, SB317, SB1250, SB2082, SB1237, SB2819, SB629, SB2608, SB1602, SB2009, SB867, SB640, SB1698, SB2680, SB913, SB1071, SB1086, SB1087, SB1483, SB1444, SB1553, SB1556, SB1703, SB2133, SB2297, SB2298, SB2622, SB2955, SB2334, SB1367, SB2044, SB2363, SB2565, SB1888, SB3036, SB3057, SB3043, SB3063, SB3035, SB203, SB2688, SB2522, SB2459, SB2655, SB2251, SB1884, SB2928, SB2566, SB2549, SB2553, SB2919, SB1944, SB1232, SB1798, SB2603, SB2607, SB2683, SB1319, SB3045, SB3071, HB20, HB127, HB549, HB1094, HB2594, HB2731, HB4233, HB4690, SR625, HCR167, SJR5, SB4, SB6, SB9, SB23, SB40, SB13, SB15, SB30, SB268, SB331, SB447, SB457, SB568, SB650, SB763, SB1540, SB1610, SB1660, SB2018, SB2024, SB2217, SB2337, SB2753, SB2900, SB2972, SB3059, HB4, HB145, HB493, HB2067, HB2516, HB2885, HB2974, HB3071, HB3372, HB3556, HB3595, HB5138
AL

Alabama 2025 Regular Session

Alabama House Judiciary Committee Apr 9th, 2025

Judiciary

Transcript Highlights:
  • What this does is it requires an auditing every 5 years for warrants which have not been executed.
  • This just is after every 5 years it requires an auditing.
  • So, I think they need to audit it. So move. Thank you. Is there a second to that?
FL

Florida 2025 Regular Session

April 2, 2025 - 09:00 AM

Transcript Highlights:
  • gold in a depository situation, is you want to look for that they have insurance, they have public audits
  • So I know risk management, I know audit.
  • And my company, along with other companies in the space, have developed well-defined audit procedures
Summary: The Ways and Means Committee met on April 2, 2025, with a quorum present and took up four bills. The committee first heard HB 4041, which would create the Corkscrew Grove Stewardship District in Collier County to finance and maintain infrastructure such as transportation, utilities, and stormwater systems without changing county regulatory authority. The bill drew no opposition, was reported favorably, and passed 14-0. The committee then considered HB 1485, which repeals Florida’s aviation fuel tax provisions. The sponsor argued the change would simplify the tax code, attract airline investment, and support lower fares and more routes. Members raised concerns about the estimated recurring $22.8 million impact on the State Transportation Trust Fund and $2 million on general revenue, and airport representatives warned of reduced grant and development funding, especially for general aviation and municipal airports. Supporters said the change would increase competition and fuel sales in Florida. The bill was reported favorably on a 12-5 vote. Next, the committee heard HB 999, which would recognize gold and silver as legal tender, allow electronic debit access to bullion accounts, and remove tax burdens on transactions involving precious metals. The sponsor and supporters described the bill as a way to protect purchasing power and provide an alternative parallel to the dollar, while opponents and some members raised concerns about consumer protections, predatory practices, privacy, and the role of the Office of Financial Regulation in rulemaking. After extensive testimony, the bill was reported favorably 19-0. Finally, the committee considered PCB WMC 25-01, which would reduce the state sales tax rate from 6% to 5.25% and also lower several related taxes, including the business rent tax, nonresidential electricity tax, mobile home sales tax, and coin-operated amusement machine tax. The proposal was estimated to reduce revenue by about $5.5 billion annually. Members discussed impacts on the budget, education funding, and whether savings would reach consumers, while supporters emphasized relief for Floridians and business competitiveness. The bill passed unanimously 19-0 and was reported favorably. The chair then noted a prior procedural apology on the record, and the meeting adjourned.
TX

Texas 89th 2nd C.S.

Insurance Mar 26th, 2025

Insurance

Transcript Highlights:
  • I was just curious, so I'm assuming that these audits are looking to see if insurers are giving timely
  • Can you Can you go into, are there other things that the audits are looking at?
  • you think we, the legislature keeps trying to increase the, the time, decrease the timing between audits
Bills: HB139
MN

Minnesota 2025-2026 Regular Session

Edpol Committee Meeting - 2025-03-19

Education Policy

Transcript Highlights:
  • Article 3, Section 6, beginning on line 23.24, requires that charter schools submit their audit reports
  • Currently, charter schools do submit annual audit reports to their authorizers with a litany of information
  • lookout for warning signs, we want to kind of watch a historic progression of the relationship of the auditing
FL
Transcript Highlights:
  • WE RECEIVED INDEPENDENT AUDITS BY THE DEPARTMENT OF MOTOR VEHICLE AND HIGHWAY SAFETY BECAUSE OF OUR 501
  • (C)(3) STATUS WE RECEIVE AUDITS FROM THAT GROUP AS WELL.
  • YES WE HAVE TO DO OPAGA REVIEWS AND AUDITS AND ALL THAT STUFF, BUT THEY LEFT US TO BE FLEXIBLE.
Keywords: 999, senate, all