Transcript Highlights:

• Canada, Japan, and Mexico are on the friend side. or the adversary, they're on the friend side of the ledger

Keywords: U.S. foreign policy, Mexico relations, Japan relations, border security, trade agreements, drug trafficking, ambassadorial nominations, intergovernmental communication

Summary: The meeting of the committee focused on critical discussions concerning U.S. foreign policy, particularly relationships with Mexico and Japan. Notable attention was given to border security, trade agreements, and implications of drug trafficking. Ambassadorial nominees discussed their strategies to strengthen ties with these nations, emphasizing the importance of cooperation in addressing mutual challenges, particularly concerning security and trade. The committee engaged in extensive dialogue, highlighting the urgency of improving intergovernmental communications to deter drug trafficking and support democratic governance.

Transcript Highlights:

• You can think about it like a checkbook ledger; almost you start with 2.5 billion, and it will work its

Bills: HB14, HB 106, HB146, HB267, HB274, HB 1127, HB1359, HB1393, HB1584, HB1640, HB1710, HB2152, HCR101, HJR8, HR51, HB106, HB146, HB267, HB274, HJR8, HR51

Keywords: nuclear energy, advanced reactors, energy security, grant programs, Texas Advanced Nuclear Energy Office, HB 106, oil and gas, Railroad Commission of Texas, overhead electrical lines, electrical distribution system, power line maintenance, administrative penalty, Natural Resources Code, oil and gas lease, well operator, energy safety, utility infrastructure, regulatory compliance, cleanup fund, oil and gas regulation and cleanup fund

Transcript Highlights:

• <00:05:15.040> because ultimately distributed because ultimately distributed because businesses
• 34.640> ranges,<00:09:35.000> that distribution among income ranges, that distribution
• So, we have some of the distribution of taxes in the report distributed this way.
• uh in the report distributed this way. uh in the report distributed this way.
• distribution of taxes. distribution of taxes.

Keywords: 1187, senate, all

Transcript Highlights:

• Next up is House Bill 496, requiring the Liquor Commission to distribute certain information in liquor
• There’s no ledger accounting.
• There’s no ledger accounting.

Keywords: 928, house, all

Summary: The committee first took up House Bill 167, a PFAS-related measure expanding the state’s restrictions to include ski wax and related fluorocarbons. The sponsor said the bill was a follow-up to last year’s PFAS law and largely targeted products already off the market, describing it as a reaffirmation of the state’s intent to keep PFAS out of water. The committee voted unanimously to recommend the bill ought to pass and then placed it on the consent calendar. Next, the committee considered House Bill 275 on health career credentialing requirements. The discussion centered on a proposal that would have required insurance companies to pay for training mandated by federal requirements. Members concluded that approach was not appropriate and voted unanimously to make the bill inexpedient to legislate, then placed it on the consent calendar. House Bill 276, dealing with on-premise beverage license requirements, was then reconsidered after an initial ITL vote. The committee adopted an amendment creating a tavern license for establishments limited to patrons over 21, with a higher fee and no food requirement, and then voted 15-0 to recommend the bill ought to pass as amended; it was also placed on the consent calendar. The committee then took up House Bill 310, which would establish a commission to study a regulatory framework for stable tokens and tokenization of real-world assets. The sponsor said the amendment added blockchain-based trusts and discussion of privacy and environmental concerns. The committee approved the amendment 16-0 and then voted 16-0 to recommend the bill ought to pass as amended, placing it on the consent calendar. House Bill 312, concerning intercollegiate student athletes’ right to earn compensation from name, image, and likeness, was retained because members said the issue was not ready and the NCAA had not resolved how to handle it. Finally, the committee began discussion of House Bill 316 on ground ambulance reimbursement, with an amendment that would replace the bill’s reimbursement provisions with a study commission; members debated how it related to another bill, HB 725, and whether the amendment would delay immediate relief for ambulance providers.

Transcript Highlights:

• Again, the goal of distributing this additional funding was tilted towards rural communities.
• fiscal year 26 distributions, and the $8.5 million distributed to RTAs based on the following formula
• scale connected to the electric distribution system as opposed to transmission.
• A portion of these funds for distributive energy justice.
• And that's why we've really laser-focused on this distributive energy justice. Thank you.

Keywords: 995, all

Summary: The Joint Committee on Ways and Means held a hearing at UMass Amherst on Governor Healey’s fiscal year 2027 budget, focusing on energy/environment-related transportation issues and the Massachusetts Department of Transportation. The chairs and members opened with thanks to UMass, university leadership, court officers, and legislative staff, and Chancellor Javier Reyes highlighted UMass Amherst’s research, workforce, sustainability, and transportation contributions, including energy research, transit operations, and partnerships with MassDOT. The hearing then moved to MassDOT and MBTA testimony on the administration’s transportation funding package, including House 2, the FY26 Fair Share supplemental, and a proposed four-year Chapter 90 authorization. MassDOT officials described the budget as part of a broader multi-year transportation investment strategy, citing funding for operations, snow and ice removal, regional transit authorities, the MBTA, the Merit Rating Board, sustainable aviation fuel credits, micro-transit and last-mile grants, unpaved road improvements, bridge and pavement work, and housing-related transportation infrastructure. They emphasized workforce expansion, capital delivery capacity, safety improvements, and local aid, including the new lane-mile-based Chapter 90 formula intended to benefit rural communities. Officials also discussed major projects and programs such as Grant Central, culvert and unpaved road grants, work zone speed cameras, congestion hotspot fixes, the Sagamore and Bourne Bridge projects, and MBTA operating support and safety upgrades. Testimony from the MBTA and rail/transit staff focused on improved ridership, service frequency, accessibility, and safety, including progress on the Green Line Train Protection System, reduced delays, expanded bus and commuter rail service, and the South Coast rail extension. Regional transit authorities reported increased ridership and described new fare-free, connectivity, and community transit grants. Aeronautics testimony covered airport capital work, drone and data programs, sustainable aviation fuel efforts, and workforce development in aviation maintenance. Committee members then asked questions, especially about Western Massachusetts priorities, Chapter 90 funding, bridge repairs, snow and ice costs, Cape Cod bridges, Buzzard’s Bay rail, and Compass Rail/West-East Rail. Officials said several federal rail grants were moving forward, that Sagamore Bridge procurement would begin soon, and that the administration remained committed to pursuing federal funding and multi-year transportation investments.

Transcript Highlights:

• Chisa Ledger Fernandez is introducing the Cemeteries Act, which is going to help a lot of the Sandoval

Transcript Highlights:

• Now you don't have ledgers; you've been around here long enough to know how...

Bills: SCR46, SB31, SB39, SB227, SB330, SB401, SB407, SB467, SB482, SB500, SB506, SB512, SB527, SB584, SB619, SB636, SB646, SB647, SB648, SB659, SB663, SB715, SB732, SB758, SB801, SB816, SB847, SB870, SB884, SB1020, SB1055, SB1065, SB1137, SB1169, SB1181, SB1283, SB1383, SB1395, SB1410, SB1433, SB1490, SB1558, SB1574, SB1626, SB1666, SB1718, SB1727, SB1756, SB1757, SB1845, SB1924, SB1964, SB1972, SB2018, SB2031, SB2075, SB2076, SB2080, SB2111, SB2117, SB2154, SB2161, SB2173, SB2206, SB2225, SB2253, SB2268, SB2314, SB2322, SB2351, SB2371, SB2476, SB2533, SB2540, SB2570, SB2589, SB2623, SB2658, SB2660, SB2692, SB2693, SB2717, SB2722, SB2753, SB2779, SB2877, SB2880, SB2900, SB2920, SB3031, HJR4, SB5, SB260, SB1786, SJR3, SJR18, SB1, SJR36, SJR50, SJR63, SJR84, SJR59, SCR12, SCR39, SCR46, SCR48, SCR19, SB2023, SB62, SB666, SB847, SB284, SB854, SB1073, SB810, SB1505, SB583, SB1502, SB507, SB1026, SB1433, SB1434, SB1376, SB1585, SB1772, SB2016, SB1163, SB619, SB1122, SB732, SB731, SB397, SB508, SB1436, SB287, SB261, SB1882, SB393, SB1791, SB529, SB209, SB2429, SB1999, SB511, SB2309, SB510, SB1924, SB2253, SB2018, SB2206, SB584, SB1085, SB1490, SB2314, SB2046, SB1975, SB2717, SB1262, SB1524, SB1137, SB636, SB2056, SB1558, SB884, SB227, SB517, SB1200, SB1410, SB1626, SB1845, SB1863, SB2681, SB2200, SB2199, SB1757, SB2050, SB2458, SB2201, SB1055, SB2660, SB2662, SB1065, SB801, SB2533, SB3014, SB3013, SB758, SB648, SB647, SB512, SB1721, SB2268, SB2366, SB1013, SB2692, SB2570, SB2797, SB2111, SB2371, SB2383, SB646, SB1169, SB1754, SB1718, SB2779, SB2004, SB1756, SB2119, SB527, SB2322, SB2448, SB1777, SB1283, SB407, SB2392, SB2076, SB2786, SB3031, SB2877, SB2876, SB2284, SB2225, SB1540, SB2920, SB2929, SB1395, SB1972, SB2540, SB2742, SB2595, SB2217, SB2117, SB715, SB2330, SB1964, SB1383, SB500, SB1640, SB2001, SB2080, SB2722, SB506, SB2514, SB2623, SB2658, SB1574, SB2900, SB2753, SB2398, SB401, SB1241, SB2927, SB2173, SB2538, SB898, SB467, SB1449, SB2529, SB1531, SB2846, SB2476, SB2031, SB986, SB1181, SB2075, SB2154, SB2864, SB31, SB2880, SB1359, SB2386, SB771, SB2844, SB2550, SB1351, SB1423, SB1931, SB2245, SB2589, SB2707, SB2807, SB2351, SB410, SB659, SB816, SB2776, SB2693, SB2580, SB1980, SB1886, SB1234, SB739, SB482, SB456, SB127, SB1666, SB2843, SB2801, SB800, SB2055, SB784, SB2986, SB735, SB1012, SB324, SB2926, SB2938, SB2007, SB2138, SB1242, HJR4, HB135, HB1109, SCR30, SCR3, SB2615, SB1049, SB2310, SB1224, SB2972, SB1568, SB2841, SB2885, SB3016, SB2858, SB2610, SB2139, SB1856, SB2035, SB2308, SB2306, SB2041, SB1528, SB1681, SB1141, SB2401, SB2530, SB2375, SB547, SB1266, SB1373, SB1467, SB2069, SB2269, SB2480, SB2544, SB672, SB904, SB2695, SB2891, SB2422, SB2543, SB1854, SB317, SB2539, SB2532, SB2925, SB1250, SB2082, SB2203, SB457, SB2357, HCR35, HCR64

Keywords: Texas beef, cattle industry, agricultural heritage, Texas strip steak, economic growth, SB 31, Life of the Mother Act, Texas abortion law, medical emergency, reasonable medical judgment, pregnancy complications, maternal health, life-threatening condition, ectopic pregnancy, spontaneous abortion, miscarriage, unborn child, abortion exception, abortion ban, physician liability

Transcript Highlights:

• In the veteran side of the ledger, these things happen quite often. Yes.
• In the veteran side of the ledger, these things happen quite often.
• How they distribute their payments to their officers, we don't control.
• Pick one, we contract with them, they provide officers, we provide funding, but how that money is distributed

Keywords: 1184, house, all

Transcript Highlights:

• The suspension lists are being distributed electronically to the members via chamber documents in FAS
• The list attached to this motion was prepared pursuant to the calendar rule and has been Distributed
• recommended by the author to be removed to article 11 the list attached to this motion has been distributed
• Well, surely somebody has a ledger and tallies up how many...
• Direct the journal clerk to distribute to the members the list of each. amendment and article placement

Bills: SB1, HB500, SB1, HB1400, HB 1094, HB365, HB 1109, HB647, HB500

Keywords: appropriations, budget, state funding, education, healthcare, infrastructure, state budget, mental health funding, education funding, infrastructure improvements, public safety, groundwater, water conservation, financial assistance, Texas Water Development Board, innovation fund, local conservation districts, transportation protection agreement, funeral services, insurance exemption

Transcript Highlights:

• we support nlloxxin distribution we support nlloxxin distribution statewide.<01:24:49.199> And
• Um staff to facilitate the distribution.
• Are you you've distributed 148,000 kits.
• They do that through distribute funds.
• Um we have gotten distribution of that.

Keywords: 958, all

Summary: The committee first established a quorum, approved the minutes from the November 10 meeting, and then approved a large agenda of contracts and related items, with the total agenda amount stated as $359,638,393.88. Most items were approved without objection, but two contracts were pulled for discussion: attorney general panel counsel contingency fee contracts and a Kentucky Legislative Ethics Commission personal services contract. For the attorney general’s office, Chris Lewis explained that the contracts were panel counsel contingency fee agreements, with 14 qualified awards from 16 applicants. He said the contracts were contingency-based, so no money would be paid unless cases were successful, and that the fee structure worked out to roughly 5% under the statutory waterfall. Senators asked about the size of the contracts, whether the terms were uniform, why no Kentucky firms were among the awardees, and how the public should understand the large dollar figures. Lewis said one Kentucky firm applied but was disqualified for a late submission, other Kentucky firms had inquired but did not apply, and local firms could still work with national firms on cases. The committee then approved the contracts. The Kentucky Legislative Ethics Commission contract drew more extensive questioning. Commission representatives said they had previously had a contract disapproved because the proper process was not followed, so they used an RFI process posted on the state and commission websites for at least three weeks. They received one applicant, a Kentucky firm, and set the rate at $125 per hour. Members questioned whether the commission was acting beyond its ethics mission, whether staff were helping draft complaints against legislators, and whether the commission was taking on a prosecutorial or human-resources role. The commission said its role is limited to enforcing the legislative code of ethics, providing advisory guidance, and following the formal complaint process; it does not pursue matters outside that code. Members also raised concerns about the earlier procurement misstep and the commission’s credibility, and the commission apologized, said it had corrected the process, and pledged to comply going forward. The committee then approved the contract.

Transcript Highlights:

• , and a publicly digital ledger used to record transactions across many computers through networks, so
• ledger, which is the blockchain.
• Pages will collect and distribute the senator's amendment. >> All right, Senator, may I proceed?
• Pages, we'll collect and distribute the Senator's amendment. Mr.
• <02:30:50.040> the Pages, we'll collect and distribute the Pages, we'll collect and distribute

Keywords: Senate streaming session for Tuesday, March 10, 2026, 960, senate, all

Summary: The Senate convened on March 10, 2026, established a quorum, and began with an invocation by Reverend Damien Flowers, which was journalized without objection. The chamber then recognized several guests and honorees, including Dr. Courtney Glickman for being named 2025 Play Therapist of the Year, Sigma Gamma Rho Sorority, Dr. Sonja B. Santelises for her leadership of Baltimore City Public Schools, students shadowing legislators, Navy Alliance representatives, the Maryland Alliance for Advocacy for Sickle Cell, and Ms. Kimberly Body for her lupus advocacy. The Senate also journalized prior remarks about the 6888 regiment. The Finance Committee report then moved several bills forward. Senate Bill 348 would allow hospitals and freestanding birthing centers to contact, rather than only call, patients after high-risk pregnancies; its amendments were adopted and the bill was ordered to third reading. Senate Bill 390 on Wicomico County liquor licenses was laid over under the rule. Senate Bill 492, addressing massage therapy advertising and prohibiting misleading sexual-service advertising, was amended and sent to third reading. Senate Bill 562, concerning pharmacist-prescriber agreements for opioid use disorder treatment, was amended and advanced. Senate Bill 773 would let pharmacists order certain vaccines, including intranasal flu vaccines, for self-administration and was advanced without amendment. Senate Bill 53, on Maryland Port Administration land acquisition notice in Anne Arundel County, was amended and advanced. Senate Bill 428 would bar cost-sharing for collaborative care model services under Medicaid and private coverage and was advanced without amendment. Senate Bill 473 would require human trafficking awareness training for for-hire and transportation network drivers; its amendments were adopted and it was sent to third reading. Senate Bill 585 would shift administration of the human relevant research fund from Health to Agriculture and was advanced. Senate Bill 606, the Easy Pass Commuter Fairness and Transparency Act, would require an MDTA report on commuter plans and unused trips; its amendment was moved as the transcript ended. During debate on Senate Bill 917, which would expand the definition of audiology practice to include certain screenings and non-radiographic imaging, a senator questioned whether the bill would make Maryland the only state restricting a health occupation from performing Medicare-required screenings. The floor leader said the committee had heard that claim in testimony but had not verified it, and the senator moved to special order the bill for amendment, which was granted without objection. Most other bills were reported favorably, with committee amendments adopted without objection and several bills ordered printed for third reading.

Transcript Highlights:

• properly, and there was stuff in the vendor payment system that wasn't carrying over to the general ledger

Summary: The Joint Legislative Auditing Committee first heard a long-running audit finding involving Daytona Beach’s unexpended building permit funds, which have exceeded the statutory limit for several years and were reported at $10.8 million in the most recent audit. Mayor Derek Henry and city staff said the city has analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees over several periods, and used some excess funds for a training facility rehabilitation and a proposed City Hall expansion. Committee members repeatedly questioned whether the city was simply trying to spend down the money, raised concerns about the legality and necessity of proposed expenditures, and asked about interest earnings, truck purchases, and the lack of detailed tracking for training-facility use. The city said an Attorney General opinion allows construction of a new building for building-code functions but not purchase of an existing building, and that if the city cannot comply through permissible construction it would have to return the funds. No vote was taken, but members expressed strong frustration and urged the city to resolve the issue quickly and lawfully. The committee then received the Auditor General’s presentation on the Town of Greenville, which found 31 findings and described pervasive control failures, possible fraud, waste, and abuse. The findings covered elections and quorum issues, conflicts of interest, late or missing financial disclosure forms, related-party transactions, poor meeting notices and minutes, council involvement in day-to-day operations, missing ethics training, budget and accounting deficiencies, weak bank reconciliations, improper utility billing and rates, grant compliance problems tied to a grocery store project, personnel and compensation issues involving the town manager, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control problems, public records issues, and IT/fraud-policy weaknesses. The auditor said the review focused mainly on October 2022 through February 2024 but went back further for some grant-related matters. Greenville’s mayor and staff said the audit reflected actions of a previous administration and that the current council and staff have already adopted seven new policies to improve procurement, financial controls, inventory management, grant oversight, and ethics. They said the town has a new manager and clerk, that the former manager was terminated, and that the town referred matters to FDLE, which is investigating. Committee members asked about the manager’s salary increase, severance, P-card use, and whether the town should consider consolidation or dissolution. The mayor said the town is on a better path, that most of the prior leadership has been voted out, and that the town is working with auditors and an outside accounting firm to correct the problems.

Transcript Highlights:

• The fees that our agency collects would essentially be distributed to that fund, and then we would be
• We do have an older grid, and we need more transmission lines and distribution lines where a lot of our
• What that enables us to do is to look at a distribution line and see at a given point in time what kind
• Cost sharing says that let's say there's more than one community solar project on the same distribution
• Yes, sort of similar to an electrical distribution system.

Transcript Highlights:

• The distribution system is technology neutral.
• That’s about how you’re distributing the last few miles.
• <00:52:55.119> The<00:52:55.359> distribution distribution system.
• The distribution distribution system.
• Um, distributing the the last few miles.

Keywords: 1187, senate, all

Transcript Highlights:

• of that 2,724, are there inordinate clusters in certain counties, or would you say it's evenly distributed
• industries allow effectively zero tolerance for errors involving transactional integrity, customer funds, ledger
• Involving transactional integrity, customer funds, ledger accuracy, unauthorized activity, and audit

Keywords: 1184, house, all

Transcript Highlights:

• , and then talk to us about your concerns and, or your more optimistic side, so both sides of the ledger

Keywords: 995, all

Summary: The Senate and House Ways and Means chairs opened the FY 2027 consensus revenue hearing by emphasizing the need for a balanced, fiscally responsible budget amid federal funding cuts, health care cost pressures, and uncertainty around the federal tax law changes referred to as OB3. They also noted the state’s current revenue performance is slightly above benchmark and paid tribute to the late Representative Anne Margaret Ferranti. Secretary of Administration and Finance Matthew Gorkowitz echoed the call for caution, saying Massachusetts has protected core services while building reserves and that the FY27 budget process begins with a careful revenue estimate. Department of Revenue Commissioner Jeff Snyder, along with DOR staff, presented FY26 and FY27 tax forecasts and identified major drivers and risks: OB3’s negative impact on state revenue, surtax collections, labor market conditions, capital gains, and corporate/business excise taxes. DOR estimated OB3 would reduce FY26 revenue by about $664 million and FY27 by about $282 million, while surtax and capital gains were expected to remain strong in FY26 but soften in FY27. Members questioned the outlook for surtax, capital gains, and the potential fiscal effect of a ballot question reducing the income tax rate from 5% to 4%; DOR said that proposal could cost roughly $4.2 billion to $4.8 billion annually, with a smaller but still significant impact in FY27 because of phase-in timing. Treasurer Deb Goldberg testified next on the stabilization fund, lottery, PRIM, unclaimed property, and the Alcoholic Beverages Control Commission. She reported the rainy day fund at about $8.1 billion, said the lottery was on track for $1.5 billion in FY26 net profit and projected $1.25 billion in FY27, and highlighted that iLottery is expected to launch in summer 2026 with revenue beginning in FY27 and dedicated to child care initiatives. She also described strong PRIM performance and record unclaimed property returns, while members asked about the child care use of iLottery revenue, multilingual outreach, and the economic impact of expanded liquor licensing. Mass Taxpayers Foundation President Doug Howgate and Tufts’ Evan Horowitz then offered differing revenue outlooks and policy warnings. Howgate projected modest growth, cautioned against overusing reserves for ongoing obligations, and urged caution on federal tax conformity changes and health care spending pressures. Horowitz projected higher FY26 and FY27 revenues than other witnesses, warned that the surtax and capital gains make the tax system more volatile, and said a 4% income tax ballot question could reduce FY27 revenues by roughly $800 million to $1 billion. He also flagged the rent control ballot question as a potential risk to municipal finance and suggested the state consider giving a permanent home to the independent revenue model used by Alan Clayton-Matthews.

Transcript Highlights:

• We received general ledgers just to do our basic procedures, but as far as any prepared financial statements

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted prior minutes and several committee reports. The executive committee report noted adoption of its minutes, staff updates on scheduled audits, approval of an annual financial audit for the City of Horseshoe Bend, and an update on the intern program. The Counties and Municipalities report covered delinquent private water and sewer audits, compliance follow-up with towns including Denning, Gum Springs, Omer, Fargo, Jericho, and Haynes, and review of current and deferred reports; the committee filed most current reports but deferred several and referred some matters to prosecutors and the Attorney General. The Educational Institutions report said 103 education audits were reviewed, most with no findings, while several school districts had findings and one Booneville School District finding was referred to law enforcement. The State Agencies report included findings at the Department of Finance and Administration and a deferred Department of Health report, and the committee filed 13 reports. The committee then received lengthy presentations on the State of Arkansas annual comprehensive financial report and the state single audit for fiscal year ended June 30, 2025. Legislative Audit issued unmodified opinions on the state financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and improper methodology changes and documentation issues at the Division of Workforce Services affecting year-end estimates for unemployment-related accounts. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed. Auditors reported 33 findings overall, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer Electronic Benefit Transfer program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Committee members questioned DHS, the broadband office, OST, DFA, Education, and Workforce Services about the findings, corrective actions, cyber protections, federal drawdowns, child care reporting, and accounting methodology changes. Several agencies described corrective steps. DHS said it had changed how it draws Summer EBT funds, addressed provider revalidation and incarceration-related Medicaid issues, and updated internal processes and staffing. The broadband office said the questioned costs reflected invoice documentation disputes rather than missing payments and expected Treasury review to resolve the issue. OST said it was expanding logging, endpoint detection, and enterprise monitoring, and described broader cybersecurity investments, training, and a roadmap. DFA and Workforce Services addressed the workers’ compensation and unemployment accounting issues, with Workforce Services saying it had updated its policy and submitted the methodology to DFA. After discussion, the committee voted to hold the two statewide audit reports over until the August meeting, with members asked to submit specific questions in advance so only needed agencies would return. The final item was a special report on the Hot Spring County Solid Waste Authority for January 1, 2023 through June 30, 2025. The audit reviewed compliance with laws, board procedures, bidding, payroll, permits, inspections, and cash handling. It noted prior private audit findings on segregation of duties, that recent private audit reports had not been obtained for 2023 through 2025, and that the current administrator said prior office staff and bookkeeping contractors resigned when he was hired. The authority’s operations and revenue sources were described, and the report was presented for committee review.

Transcript Highlights:

• We received general ledgers just to do our basic procedures, but as far as any prepared financial statements

Keywords: 1204, all

Summary: The Legislative Joint Auditing Committee met on June 5 and first adopted the March 2026 minutes, then approved reports from the executive committee and the standing committees on counties and municipalities, educational institutions, and state agencies. The counties and municipalities report noted progress on delinquent private water and sewer audits, compliance improvements by Denning and Gum Springs, and a 60-day compliance window for Omer and Fargo; several reports were deferred, while others were referred to prosecutors, the Attorney General, or the Government Bonding Board. The educational institutions committee filed 103 audit reports, including findings for several school districts, and one Booneville School District finding was referred to law enforcement. The state agencies committee filed 13 reports and deferred one Department of Health report to August. The committee then reviewed the State of Arkansas annual comprehensive financial report and single audit for fiscal year 2025. Legislative Audit reported clean opinions on the state’s financial statements, but identified two material weaknesses: insufficient internal controls at the Office of State Technology over threat monitoring and unauthorized access, and problems at the Division of Workforce Services with changes to year-end accounting estimates and documentation for unemployment-related receivables and payables. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; auditors reported 33 findings, including 31 federal findings, $12.9 million in outstanding questioned costs, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Findings included improper advance draws and reporting issues in Summer EBT, documentation problems in broadband projects, and reporting/reconciliation issues in child care funding. Members questioned agency officials from DHS, the Office of State Technology, the Department of Finance and Administration, the Department of Education, and Workforce Services about the findings and corrective actions. DHS said the Summer EBT issue involved drawing funds in advance and that procedures had been changed for the 2026 cycle; it also explained several repeat findings as timing or provider-enrollment issues. OST officials said they were expanding logging, endpoint detection, and enterprise monitoring, and described cybersecurity as a moving target requiring more investment and training. DFA and Workers’ Compensation officials discussed the workers’ comp fund’s actuarial position and said it should be monitored but did not require immediate action. Education officials said the child care reconciliation problems stemmed from a former employee’s failure to reconcile reports, that staffing and checks had been strengthened, and that the federal funding cut affecting child care was a separate issue. The committee voted to hold the two major state financial reports over until the August meeting, with members asked to submit specific questions in advance, and then received a special report on the Hot Spring County Solid Waste Authority review.

Transcript Highlights:

• properly, and there was stuff in the vendor payment system that wasn't carrying over to the general ledger

Summary: The committee first took up a long-running audit finding involving the City of Daytona Beach’s unexpended building permit fund balance, which has exceeded the statutory cap for several years and was reported at $10.8 million in the latest audit. Mayor Derek Henry and city staff said the city had analyzed the fund, adopted a corrective action plan, waived more than $5.5 million in permit and inspection fees, used some excess funds for a training facility rehabilitation, and is pursuing a $9.4 million City Hall expansion that they say is allowed under a November 2024 Attorney General opinion permitting construction of a building to house the building code enforcement function. Committee members repeatedly questioned whether the city was simply trying to spend down the money, whether the proposed uses were truly lawful, why the balance kept growing despite fee waivers, and where the interest earnings were going. The mayor and deputy city manager said the city’s growth and staffing needs justified the plan, but several members expressed frustration and skepticism. A public commenter also urged accountability and raised concerns about the city’s spending plans and the size of the remaining balance. The committee then received an Auditor General presentation on the Town of Greenville, which found 31 operational audit findings and described pervasive control failures, possible fraud, waste, and abuse. The findings included election paperwork problems that left a council seat vacant, conflicts of interest, late financial disclosure filings, related-party transactions, inadequate meeting notices and minutes, quorum and voting documentation problems, council members’ involvement in day-to-day operations, missing ethics training, budget adoption and monitoring deficiencies, inaccurate accounting records and bank reconciliations, utility billing and rate issues, grant compliance problems tied to an unfinished grocery store project, weak personnel and contracting controls, improper severance and compensation issues, late vendor payments, weak procurement and P-card controls, vehicle-use and property-control weaknesses, poor public records access, and IT access and fraud-policy gaps. Greenville’s mayor and staff said the audit largely reflected the prior administration and that the current council and staff are taking corrective action. They said the town terminated the former manager, adopted seven new policies since the audit began, and is working with the Auditor General to improve procurement, financial controls, inventory management, grant oversight, and ethics compliance. The town attorney said he had alerted federal authorities earlier about concerns, and committee members noted that FDLE has received a criminal referral and is investigating. Several members praised the new leadership’s cooperation but also suggested the town consider consolidation or dissolution if problems persist.