Video & Transcript : 'first grade' :
Page 199 of 500
AZ
Transcript Highlights:
- He ex In first class, Ian Wheeler, B. Stan. He executed 13 sorties supporting U.S.
- First Operation Groups. Congratulations, sir. Thank you.
- Finally, we have field grade officer of the year, Major Sergeant, Sean Kelly.
- She's a first-year medical student at Creighton.
- Okay, first off, thank you guys. It's a tremendous honor.
FL
Florida 2026 Regular Session
Appropriations Committee on Higher Education Jan 28th, 2026
Appropriations Committee on Higher Education
Transcript Highlights:
- What I'd like to do first is call the roll and make sure we do have a quorum. Sorry.
- So first, let's go ahead, and we are going to start with tab one, which is Senate Bill 1 second.
- So first, thank you for your incredible service.
- And our first conferee is... Okay, there we are. All righty.
- Okay, we will have a first and a second. Thank you.
Keywords:
campus safety, higher education, university safety, college safety, student safety, threat assessment, violence prevention, credible threat, campus security, law enforcement notification, emergency response, public universities, Florida College System, student conduct, workplace violence, security escorts, incident reporting, title IX-like safety procedures, institutional safety policy, school violence
Summary:
The Appropriations Committee on Higher Education met to hear two bills and several confirmation appointments. Senate Bill 176, as amended, required public universities to maintain and publicize clear campus safety policies and reporting procedures for threats to students, faculty, staff, and visitors. Senator Polsky said the bill was intended to close a gap in postsecondary safety guidance and mirror K-12 requirements. The committee adopted the amendment without objection, heard supportive comments about campus safety, and reported the bill favorably. The committee also heard Senate Bill 116, which would codify the University of Florida Diabetes Institute in statute to support research, prevention, education, collaboration, and outreach on diabetes; the bill drew supportive testimony from AARP and others and was also reported favorably.
The committee then took up confirmations for multiple university and college boards of trustees. Nominees and appointees testified about their backgrounds and priorities, including FIU trustee Nestor Plana, UNF trustee Clarence Stephen Moore, UCF trustees Mark Philburn and Alan Flores, USF trustees Rick Piccolo and Nancy Watkins Hemingway, and Miami Dade College trustee Ismarie Monreal, among others. Their remarks emphasized student success, research growth, workforce development, financial stewardship, and institutional goals such as engineering, cybersecurity, health care, and preeminence. Several members asked about NCLEX nursing pass rates and university performance metrics, and one public commenter raised concerns about campus climate and student safety at UCF.
After hearing the appointees and public comment, the committee voted to confirm the group of nominees in a block and reported the confirmations favorably. The meeting concluded without further business after a motion to adjourn.
NM
Transcript Highlights:
- Even on a first-degree murder, it's always up to the DA.
- Well, she asked me a question first.
- The first gun bill when I was up here 13 years ago.
- I mean, 6th or 7th grade, right?
- I did vote yes, and it's the first time in 13 years I've ever said this.
TX
Transcript Highlights:
- First of all...
- First of all, thank you for your leadership.
- I want to rise first as a legislator.
- Well members, first of all, that's blatantly unconstitutional.
- A student who's 14, going into the ninth grade, is in a club called PALS.
Bills:
SB1637, SB1, HB300, SB2601, SB37, HB2011, HB3595, HB3071, SB12, HB3372, SB457, HB2067, SB2337, SB447, SB1506, SB1566, SB763, HB3556, SB13, SB2018, SB331, SB379, HB145, SB441, SB2878, HB2885, HB2017, HB5246, SB8, SB2308, SB1540, HB 119, SB1405, SB3059, SB15, SB568
Keywords:
SB 1637, deadly conduct, Texas Penal Code, Section 22.05, firearm, gun, pointing a gun, recklessness presumption, peace officer, law enforcement, police, officer-involved shooting, use of force, justification, self-defense, defense of others, Chapter 9, criminal prosecution, Penal Code amendment, appropriations
NM
Transcript Highlights:
- We are going to take opposition first.
- When I was in the seventh grade, in 2011, my dad was detained by ICE.
- I hope from here on out they can use my first name.
- First of all, I'm sorry you experienced that in your email.
- The first question was about jobs, and so we're going to let...
Bills:
SB100
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Safety and Homeland Security Jun 21st, 2026 at 01:00 pm
Joint Committee on Public Safety and Homeland Security
Transcript Highlights:
- First, I just want to express my appreciation And thank you very much for coming today. Thank you.
- First, I just want to express my appreciation to the Tidman family.
- First, I'm testifying on Senate Bill 1733. I'll be brief.
- First, the... Accessibility Board.
- First, the Loopholes are concentrated in two areas: employment and housing.
Summary:
The Joint Committee on Public Safety and Homeland Security heard testimony on several bills affecting correctional facilities, disability access, public health, youth education, parole, and vehicle noise. Early testimony focused on H. 2736/S. 1762, “Matt’s Law,” which would permanently ban free weights in medium- and maximum-security correctional facilities and require exercise equipment to be secured. The bill was supported by the Tidman family, Rep. Wells, and the Massachusetts Correction Officers Federated Union, who described the assault on Corrections Officer Matthew Tidman and argued the measure would prevent similar attacks. Committee members expressed sympathy and asked whether the Department of Correction could make the change administratively; witnesses said free weights had already been removed but that codifying the policy in law was needed.
The committee also heard S. 1753 on synthetic drugs in correctional facilities, which would make possession, distribution, and use of Class C synthetic substances in prisons and jails a felony with a mandatory minimum sentence. Senator O’Connor and MCOFU said synthetic drugs like K2 are being smuggled in through mail and are causing violence and medical emergencies among inmates and staff. H. 4123, filed by Rep. Donahue and Chair Vargas, would require correctional facilities to offer two doses of naloxone to people upon direct release; Donahue cited overdose risk after incarceration and her personal loss of a son to overdose. Sheriff Donna Buckley also testified in support of a commission to study sentencing jurisdiction and whether more people should be sentenced to county houses of correction rather than DOC facilities.
A large portion of the hearing was devoted to S. 1733, “An Act Building a More Accessible Massachusetts,” which would expand the Architectural Access Board’s authority over older buildings, workplace areas, and adaptable housing units. Chris Ho, disability advocates, and people with disabilities testified that the bill would help close gaps in accessibility for employment and housing, reduce long waits for accessible units, and support aging in place and independent living. The committee also heard S. 1721 on educational rights for incarcerated youth, with Avery Farmer arguing that 18- to 21-year-olds in DOC and houses of correction should receive the same educational services and disability supports as youth in DYS custody. Additional testimony supported S. 1716 regulating illegal exhaust systems, with one witness citing public health harms from vehicle noise and another opposing the bill as overbroad and harmful to classic car owners. Finally, Claire Massington testified for H. 2694 on equitable access to parole, calling for a more transparent, best-practices-based parole system with a revised board composition and a presumption of parole unless the board shows otherwise. The hearing ended with the chair adjourning the meeting due to a roll call in the House and Senate.
MA
Massachusetts 2025-2026 Regular Session
Status of Persons with Disabilities May 18th, 2026
Transcript Highlights:
- That's for the first year. For subsequent years, it's $2,000 up to 30%.
- First tax season, we had a full year.
- They are the first point of contact.
- It's just my first name dot my last name at mass.gov.
- It's just my first name dot my last name at mass.gov.
Summary:
The Employment Subcommittee of the Massachusetts Permanent Commission on the Status of Persons with Disabilities met on May 18, approved the prior meeting minutes, and heard an introductory announcement about ASL interpretation procedures for the Zoom meeting. The first presentation was an update on the Massachusetts Disability Employment Tax Credit from MassAbility. The speaker explained that the credit, created in 2022, offers employers up to $5,000 in the first year and $2,000 in later years for hiring and retaining certified employees with disabilities. The certification process was described as intentionally simple, relying largely on self-attestation and an online application that screens applicants in through participation in disability-related programs or receipt of certain benefits. Members asked about employer awareness, the website and application process, available data, and whether credits can be carried forward; the speaker said outreach is ongoing, one employer had used the credit in the prior tax season, and some implementation questions would need to be directed to the Department of Revenue.
The committee then heard from Scott Pitta of the Office of the Veteran Advocate, who described the office as an independent agency created after COVID and the state veterans home трагедies to improve veteran services and investigate problems. He focused on veterans’ disability ratings, explaining that VA disability does not necessarily prevent work, and discussed how discharge status can affect access to benefits. He highlighted vocational rehabilitation, GI Bill supports, housing and mental health services, and the role of municipal veteran service officers under Chapter 115. A major theme was professional licensure and employment barriers for veterans, especially in nursing and other trades; members discussed whether Massachusetts is doing enough compared with other states and whether the office could connect with workforce and licensure stakeholders. Pitta said his office is beginning a narrow review of nursing licensure issues and invited follow-up through regional liaisons and the office inbox.
In the final portion of the meeting, members turned to a SEED policy brief and related future work. Because time was short, they deferred a full discussion to a later meeting and agreed to revisit the brief at the August 31 meeting. The group identified two likely areas of focus: the “benefit cliff” and youth/young adult pathways into employment, including apprenticeships. Members discussed the need to map existing services, gather information from partner agencies, and possibly develop a white paper or spreadsheet-style summary for appointing authorities. The meeting ended with a request for members interested in the benefit cliff work to contact the co-chairs, and the subcommittee adjourned.
AZ
Transcript Highlights:
- First of all, I want to introduce leadership. And as I mentioned, your name please stand.
- All right, let's start with the Airmen of the Airmen First Class Ian Wheeler, please stand.
- First Operations Groups. Congratulations, sir. Thank you.
- She's a first-year medical student at Creighton.
- Okay, first off, thank you guys. It's a tremendous honor.
Summary:
The House opened with prayer, the Pledge of Allegiance, approval of the prior journal, and several points of personal privilege introducing guests and honoring military personnel and other visitors. Members also recognized a resident doctor in the gallery and guests from Sahuarita and Buckeye. Later in the day, the chamber paused to honor the University of Arizona men’s basketball team for its Final Four run with a legislative proclamation, and members met the team during a recess. The session also noted Motorcycle Awareness Day at the Capitol before adjournment.
The House then moved through Committee of the Whole on a large consent calendar of Senate bills, adopting committee amendments and reporting numerous measures do pass as amended, including SB 1067, 1100, 1137, 1174, 1189, 1206, 1215, 1235, 1254, 1413, 1503, 1620, 1668, 1671, and 1754. SB 1428 was retained on the calendar. The chamber also sent SB 1160 and SB 1193 to an additional Committee of the Whole under House Rule 12P for further amendment, and both later returned with amendments and were reported do pass as amended.
On third reading, the House passed SB 1058, which concerned firearm transactions and merchant coding, after debate over whether it would burden businesses and financial institutions or protect privacy and Second Amendment rights. The House also passed SB 1237 on election conduct and SB 1294 unanimously. SB 1372, dealing with reimbursement for nurse anesthetists and anesthesiologists, drew extensive debate over rural health care access, insurance company practices, and the proper role of government; it ultimately passed 33-20. HB 2050, relating to radiologic technology, also passed and was transmitted to the governor.
The House concurred in Senate amendments to several House bills and then adjourned until Monday, April 13, 2026.
FL
Florida 2026 5th Special Session
Banking and Insurance Feb 11th, 2026
Transcript Highlights:
- First, we'll take up Tab 1, CS for SB 326 on curators of estates by Senator Burgess.
- I ran, not the fastest, maybe not first place, yet I finished.
- For the first time, I felt included instead of different.
- He got his first prosthetic legs when he was 11 months old.
- The bill before you focuses first on our amputee youth.
Summary:
The Banking and Insurance Committee took up several bills, beginning with CS/SB 326, which modernizes Florida’s curator statute in probate law by clarifying when curators may be appointed, what they may do, and the oversight required. The bill was reported favorably without opposition. The committee then heard SB 1256 on pharmacy audits, which would require PBM audits of pharmacies to follow uniform standards and provide due process protections; pharmacists testified in support, describing current audits as burdensome and conflicted. That bill was also reported favorably.
Members next considered CS/SB 598 on funeral, cemetery, and consumer services. An amendment was adopted removing provisions on civil damage caps and phasing out direct disposers, and the bill was then reported favorably. SB 632, dealing with transportation network company insurance, would set coverage requirements for the period after a ride is accepted but before pickup; an opponent argued the existing insurance framework should not be reduced, but the bill passed on a divided vote and was reported favorably. CS/SB 786 on trusts, creating a nonjudicial process to close uncontested trusts and discharge trustees, was supported by banking and legal groups and reported favorably.
The committee then took up CS/SB 1110 on Medicaid, health insurance, and HMO coverage for orthotics and prosthetics. A delete-all amendment clarified eligible recipients, and the bill drew extensive emotional testimony from amputees, parents, and advocates describing the high cost of activity limbs and the benefits for children’s health and participation. Several senators praised the testimony and the policy, and the bill was reported favorably. Finally, SB 1588 on legal tender refined last session’s gold-and-silver law, and SPB 7044 created related public-records exemptions for custodians of gold and silver; both were reported favorably, with SPB 7044 adopted as a committee bill. The meeting ended with senators recording additional affirmative votes on selected bills and adjournment.
FL
Florida 2026 5th Special Session
Appropriations Committee on Higher Education Jan 28th, 2026
Transcript Highlights:
- What I'd like to do is first, let's call the roll and make sure we do have a quorum. Sorry.
- So first, let's go ahead, and we are going to start with tab one, which is Senate Bill 176.
- So first, thank you for your incredible service.
- And our first conferee is... Okay, there we are. All righty.
- Okay, we will have a first and a second. Thank you.
Summary:
The Appropriations Committee on Higher Education heard two bills and then moved through a series of confirmations for university and college boards of trustees. Senate Bill 176, by Senator Polsky, would require public postsecondary institutions to have clear, publicly available safety policies and reporting procedures for threats to students, faculty, staff, and visitors. An amendment clarifying the bill’s scope was adopted without objection, there was no public testimony against it, and the committee reported the bill favorably. Members spoke in support, emphasizing campus safety and the need for clear reporting paths.
The committee also heard Senate Bill 116, by Senator Bradley, which would establish the University of Florida Diabetes Institute in statute to advance research, prevention, care, education, collaboration, and outreach on diabetes. Testimony included support from AARP and others, and members praised the institute’s research role and the growing public health importance of diabetes. The bill was reported favorably.
The remainder of the meeting focused on confirmations for trustees at FIU, UNF, UCF, USF, and Miami Dade College. Nominees and reappointees described their backgrounds and priorities, including student success, research growth, workforce development, engineering, health care, cybersecurity, and fiscal stewardship. Committee members asked several nominees about nursing NCLEX scores and university performance, and one public commenter raised concerns about campus climate and student safety. The committee then voted to report the confirmations favorably in a block and adjourned.
HI
Transcript Highlights:
- I now yield the floor to Senator Ki to introduce our first honoree from the 24th district.
- So before you start on the first request, since you've done a good job of submitting all of the names
- </c> to Senator Ki to introduce our first to Senator Ki to introduce our first Honore<00:05:44.000><c
- </c><00:05:48.080><c> request</c><00:05:48.600><c> since</c> you start on the first request since you
- and second grade.
TX
Transcript Highlights:
- We opened up our first resort in Texas on November 12, 2020, right in the middle of COVID.
- We're a family generational business, myself and my wife, our first generation.
- First, I want to show my appreciation to Representative Schall.
- I first want to express our sincere appreciation...” Ms.
- I first want to express our sincere appreciation. City of Galveston.
Summary:
The committee heard a long series of bills, most of them expanding or adjusting hotel occupancy tax or qualified hotel project authority for specific local governments. Measures discussed included HB 2404 for Childress County; HB 3066 for Allen’s Kalahari resort project; HB 4682 for Plano; HB 4683 for Anna; HB 3076 creating a project finance zone in Frisco; HB 3567 for Wichita County; HB 3715 for McAllen; HB 1039 for Alpine; HB 3182 for Burleson; HB 4926 for Grimes County; HB 4222 for Victoria County; HB 3377 for Katy; HB 4659 for Addison; HB 3241 for Georgetown; HB 4098 for Taylor; HB 3178 for Kerr County; HB 3179 for Mason County; HB 2289 for New Braunfels; HB 4412 for Kermit; HB 5165 for Monahans; HB 3500 for Bastrop; and HB 3169 for Carrollton. In each case, authors and local officials described tourism, convention, hotel, airport, or mixed-use development needs and argued the bills would help attract visitors, investment, and jobs. One non-hotel-tax bill, HB 4226, would exempt Texas food banks from sales tax on vehicle purchases and rentals, with testimony emphasizing the scale of food bank operations and the savings’ impact on meal delivery and disaster response.
Testimony was generally supportive from city officials, economic development representatives, and industry groups such as the Texas Hotel and Lodging Association. Several witnesses described major private projects, including Kalahari in Allen, a proposed hotel and conference center in Addison, a mixed-use project in Georgetown, and a large development tied to Samsung growth in Taylor. For HB 4226, food bank representatives said the bill would help them purchase refrigerated trucks and other delivery vehicles, while an opponent questioned the fiscal note and the scope of the exemption. HB 4926 drew opposition from Camp Allen, whose representative argued a new county hotel tax would raise costs for guests and could hurt the retreat center’s operations. HB 3178 also drew an objection from a Kerr County resident who argued the tax would grow county government and pointed to event center losses, though the author said the revenue would support tourism-related county uses.
The committee took no final votes on the bills in this transcript. After each bill was laid out and testimony concluded, the chair repeatedly asked whether there was objection to leaving the bill pending; in each instance, no objection was heard, and the bills were left pending. Several committee substitutes were offered and then withdrawn or noted as conforming drafts, but no bill was reported out or otherwise acted on beyond being left pending.
TX
Transcript Highlights:
- I'm also a 10th-grade student here in Austin.
- will likely wither, and how a Justice Department, with little concern for the law, could stifle my First
Keywords:
public education, Department of Education, funding, Trump, Kassar, Elon Musk, education policy, youth advocacy, billionaire influence
Summary:
This was a press conference organized by student advocates and Texas Democratic lawmakers to oppose efforts by the Trump administration and allies to dismantle the U.S. Department of Education and to criticize Texas voucher proposals. Speakers argued that the department and its Office for Civil Rights are essential for enforcing civil rights protections, supporting special education, Title I, Pell Grants, career and technical education, and other federal education programs. They said eliminating the department would weaken oversight, shift power to states that have a poor record on student protections, and harm marginalized, low-income, disabled, and rural students.
Congressman Greg Casar framed the issue as a transfer of public money from schools to billionaires, tying the department fight to federal budget and tax-cut debates and to Texas voucher efforts. State Representative Gene Wu said Texas public education is already near collapse and warned that losing federal support would worsen school closures, staffing shortages, and class-size increases. Representative Gina Hinojosa highlighted Texas’s past special education cap and attacks on Section 504, and said she filed bills to route federal block grants directly to schools if federal policy changes move forward.
Representative Vicki Goodwin said the state should fund schools rather than vouchers and noted underfunding of special education and inflation pressures. Round Rock ISD trustee Melissa Ross and Texas AFT president Zef Capo emphasized that federal oversight protects students and that Texas has a history of underfunding and mishandling special education, meals, and other services. The final speaker, Westwood High School senior Eliza Abert, said the loss of federal education support would most harm low-income and middle-class students and called on attendees to oppose the changes. No votes were taken; the event ended with a call for public pressure on lawmakers and continued advocacy.
NM
New Mexico 2026 Regular Session
Other - PSCOC Mar 11th, 2026
Public School Capital Outlay Oversight Task Force
Transcript Highlights:
- I'll go through the key points first with the. awards year to date updates.
- The first item that we have, these items are on consent P 24 005 teacher housing. for Springer.
- The first item, which is item 4B, is P25 007.
- So first, we completed our audit. We received on Exhibit A, this is page 102.
- First, I wanted to note our auditor for this final year was Cordova CPA LLC.
FL
Transcript Highlights:
- First, we'll take up Tab 1, C.S. for SB 326 on curators of estates by Senator Burgess.
- Not the fastest, maybe not first place, yet I finished.
- For the first time, I felt included instead of different.
- He got his first prosthetic legs when he was 11 months old.
- The bill before you focuses first on our amputee youth.
FL
Transcript Highlights:
- First of all, I'd like to thank Senator Truenow for his willingness to sit with us recently and go over
- First of all, I'd like to thank Senator True now for his willingness to sit with us recently and go over
- 4-H camps and one of the first 4-H camps in the nation.
- First is classroom or laboratory instruction, which provides students with contextual learning.
- I can speak first on this.
TX
Transcript Highlights:
- First, we made a small clarifying change regarding the estimated timeline and cost estimates, ensuring
- Toth first and then we'll go to, uh, you, Mr. Bell. Mr. Lambert, I like your bill. I, I apologize.
- come, first served grant.
- When I first started addressing this issue, I used a more stick model, like punitive, and I realized
- First of all, members, can everybody see the visual aids? OK.
Bills:
HB205
AL
Alabama 2025 Regular Session
Alabama House Children and Senior Advocacy Committee Mar 19th, 2025
Children and Senior Advocacy
Transcript Highlights:
- The first bill on our agenda today is SB140. Senator Wagner. Thank you, members.
- be minor in that the estimated cost was 85,000... ...in that the estimated cost was 85,000 for the first
- So I will call up first for the bill, Terry Le Point. bill, Terry Le Point.
- When I first read it, my first thought was, well, when a child abuse allegation comes out, don't bring
- His first birthday she lost, and all for nothing. And she had no clue what was happening. nothing.
Keywords:
Coach Safely Act, youth athletics, noncompliance penalties, Department of Public Health, youth athlete, social media, age verification, minors, under 16, children online safety, online privacy, platform regulation, deceptive trade practice, Attorney General, civil penalties, punitive damages, consumer protection, account creation, algorithmic feeds, internet safety
MO
Missouri 2026 Regular Session
Emerging Issues Apr 29th, 2026
Emerging Issues and Professional Registration
Transcript Highlights:
- This is the first step towards that. We can get there. It's not too late.
- This is the first step towards that. We can get there.
- This is just the first step toward solving a much bigger issue.
- The first one is a clear regulatory framework, and the other one is the presence of consistent state
- Yes, I'm going to go to opposition first. Yes. Senate Bill 1586 in opposition, please.
Summary:
The committee met to hear Senate Bill 1586, sponsored by Senator Ben Brown, which would address abandoned, ownerless landfills in Missouri. Brown described a constituent’s experience with contamination near an old landfill in Franklin County and said the bill was intended to give the Department of Natural Resources clearer authority to investigate and remediate such sites, create a funding stream by redirecting 10% of solid waste tipping fees, establish an interim committee for further study, and tighten seller disclosure requirements for properties with abandoned landfills. He argued the state has 29 such sites, that the issue has been ignored for decades, and that environmental studies are the necessary first step before cleanup and possible grant applications.
Support came from University of Missouri engineering dean Marisa Grosoccoe, who said the bill would provide the regulatory framework and stable funding needed to move forward, noting that even about $1 million annually would likely fund only a few studies per year but would reduce uncertainty and help identify cleanup costs and future land use options. She emphasized that studies can unlock additional funding and eventual redevelopment benefits. In opposition, Solid Waste Advisory Board chair Chris Bussin and Mark Solid Waste District program manager Diana Bryant argued the districts already perform important recycling and household hazardous waste work, that the proposed diversion of tipping fees would significantly reduce local program funding, and that DNR already has authority to address landfill issues. They also questioned the accuracy of the abandoned landfill list and warned that cuts could harm existing services. A county commissioner testifying for information purposes echoed concerns about impacts on small communities and local grant-funded recycling programs. No vote was taken, and the hearing was closed after testimony.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- First on the agenda is item B: adoption of the minutes of the January 8th meeting.
- Fink, if you'll read through the first one. Thank you, Mr. Chair. And good afternoon.
- In FY24, for the first time in quite a few years, the college invested $5.5 million.
- So we had our first legislative audit for FY24.
- So we had similar issues on the first, second, and fourth bullet point. First, second, and fourth?
Summary:
The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed.
The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board.
The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.