Transcript Highlights:

• And I don't know if we have the calculation, how the calculation is done, and that might be a really
• The cap calculations last year— The cap calculations, last year was the first year, as you know.
• Then we have three calculated tax values, and then four rolls all... ...calculate the tax values.
• Do people really have an interest in this?
• It's been a very interesting day.

Keywords: 908, all

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• Um a calculation of a tax in the end.
• interesting interesting [clears throat]<00:25:41.039> was<00:25:41.840> in<00:25:42.159
• However, if they were to use the calculation in part two of the M1MA form, which exactly calculates the
• <00:48:37.839> differ cases where credit calculations differ cases where credit calculations
• again calculates to the exact which again calculates to the exact amount<00:52:14.319> of<00:52

Keywords: 1183, house

Transcript Highlights:

• The bill also provides that a current owner's tax information may not be used in calculating estimated
• property taxes and requires listing platforms to calculate and display estimated property taxes by using
• The bill requires DOR to develop a formula to be used by a listing platform to calculate the estimated
• And derives an average calculated over the last three years.
• But we calculated the impact based on whatever we expect to see.

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Transcript Highlights:

• And one more, just in the interest of time so other folks can have an opportunity.
• Ideally, it's supposed to be completed in December, and then they do the third calculation.
• Last year at that time, with what interest rates were, that's $90,000 a day in float in interest.
• If you have to return money, you've got to return it with interest. Because you got, you...
• interest, of that float.

Summary: The Senate Appropriations Committee on Pre-K-12 Education met for its first meeting of the 2025 session to hear the Auditor General’s operational audit on 2024-25 school funding accountability challenges, focused largely on the Family Empowerment Scholarship and its interaction with the FEFP. Deputy Auditor General Matthew Tracy described rapid growth in scholarship enrollment, timing mismatches between scholarship payments and public-school funding calculations, delayed membership survey processing, weak cross-check and recoupment procedures, inconsistent handling of parent survey responses, and limited documentation for withholding and returning funds. The audit said these issues contributed to funding inequities, duplicate-payment risks, and an unexpected draw on state education funds, and it recommended separating scholarship funding from the FEFP, aligning application windows with budget timing, strengthening controls and staffing, and creating clearer, documented recoupment and balance-limit processes. Committee members questioned whether current law gives the department and scholarship funding organizations enough authority and whether the system is effectively a pay-and-chase model. Several senators expressed concern about the lack of timely reconciliation, the size of the funds involved, and the absence of clear records showing how money was recovered or withheld. Adam Emerson, executive director of the Office of School Choice, said the department is working more closely with school districts and scholarship funding organizations, including pausing payments when districts identify students still enrolled in public schools, and said the office wants to improve the process. President Gates then previewed legislation he said would address the audit’s findings by funding Family Empowerment Scholarships as a separate FEFP categorical, expanding the Education Stabilization Fund, setting clearer application and acceptance deadlines, moving to monthly payments with eligibility verification before each payment, assigning student IDs for scholarship assistance, lowering SFO management fees, requiring annual audits, and requiring prompt return of audit-related funds. Public comment included a private-school attorney describing losses from unpaid scholarship amounts. Members generally supported the need for reform, with several senators saying the program should be preserved but better structured and more accountable. The committee adjourned after the discussion, with no vote taken on the legislation.

Transcript Highlights:

• Yet we have to spend a lot of time calculating rates for school districts. We calculate their debt.
• It's rare that the tax offices calculate.
• Usually they designate a law firm or an employee to calculate. calculate rates for MUDs, it's very difficult
• So, so you talked about your responsibilities, um, you know, Calculating running numbers calculating
• I'm very interested in this.

Keywords: 1184, house, all

Transcript Highlights:

• And I don't know if we have the calculation, how the calculation is done, and that might be a really
• The cap calculations last year, The cap calculations last year was the first year, as you know.
• Okay, so this is our main tax statement calculation menu.
• And then we have three calculated tax values. And then four rolls all. Calculate the tax values.
• It's been a very interesting day.

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• <00:41:59.839> it calculation it calculation it says<00:42:02.599> that<00:42:02.839>
• thank you well that's an interesting thank you well that's an interesting analogy<01:44:51.840><
• that those costs should be calculated that those costs should be calculated into<01:58:33.199>
• I don't think empirically you can calculate that, but these numbers are actually being calculated.
• I don't think empirically you can calculate that, but these numbers are actually being calculated.

Keywords: 928, house, all

Summary: The committee held a work session focused on school funding formulas, adequacy aid, and special education aid, with the chair outlining a schedule for the next several Tuesdays and noting that the committee would likely need multiple executive sessions to narrow down the bills. Members discussed the FY 26 formula, including base cost, differentiated aid, extraordinary needs grants, hold harmless provisions, and the roughly $28 million in excess statewide education property tax (SWP) funds that are not currently returned to the state under the existing formula. The first bill discussed was HB 137, which would allow excess SWP funds to remain with the local municipality for school and municipal purposes. Representative Spilsbury argued the issue is fundamental and suggested the state should require excess funds to be remitted back to the state, while Representative Damon said the bill appears to codify current practice and may be unnecessary, especially given possible court action. The discussion then shifted to a related bill from Representative Fellas that would redefine SWP as local money rather than state money and keep the current adequacy aid numbers revenue-neutral for now. Representative Fellas explained that SWP was created in 1999 after the Claremont lawsuit as part of the state’s effort to show increased school aid, but that it effectively labeled part of the local property tax as state money without changing property tax bills. She argued the state should not be tapping local property tax revenue and said her bill would preserve the current distribution while removing the SWP tax label, with future work possible on a different measure of local capacity such as income, home values, or poverty rate. Members also referenced prior discussions of fiscal capacity aid, relief aid, and other formula changes as part of the broader effort to restructure school funding.

Transcript Highlights:

• And I don’t know if we have the calculation, how the calculation is done, and that might be a really
• So this included cap calculation requirements.
• I'm the one that calculates the mill levy for that.
• And then we have three calculated tax values.
• And then four rolls all... ...calculate the tax values.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• being highlighted as part of that national interest.
• Shared value CHISA products calculate settlement payments...
• ' efforts to make these calculations more accessible.
• In those disclosures also are very clear calculations for the homeowner as to how to calculate the cap
• , as well as how to calculate the settlement payment, in the hopes that by providing those clear calculations

Summary: The committee first heard a work session on cryptocurrency kiosks from the Department of Financial Institutions and Spokane City Councilmember Paul Dillon. DFI described crypto kiosks as licensed money transmission terminals that allow cash purchases of virtual currency, and said the main concern is fraud: scammers often pressure victims, especially older adults, to deposit cash into kiosks and send it to wallets controlled by organized crime. DFI cited a sharp increase in kiosk volume, nationwide fraud complaints and losses, and said Washington currently has licensing and disclosure rules but lacks transaction and fee limits. The department said it is seeking stronger disclosures, a $1,000 daily transaction limit, and a fee cap. Spokane described its unanimous ordinance banning new kiosks and removing existing ones after local scam reports, and members asked about how the machines work, whether the fraud is in the hardware or the transaction, and whether stronger warnings or screening could help. The committee then reviewed home equity sharing agreements, or CHISAs, based on a report by Mariana Amaram and testimony from DFI and industry representatives. The report found that CHISAs provide homeowners a lump sum in exchange for a share of future home value or appreciation, with no monthly payments, but that consumers often struggle to understand the products and settlement calculations. The report said the market has grown quickly in Washington, that costs can be hard to predict, and that early uncapped contracts could produce very high settlement amounts, especially during periods of rising home prices. DFI said it views these products as mortgage loans and is moving forward with rulemaking, including counseling and clearer disclosures, while industry witnesses said the products are equity-based rather than debt-based and asked for tailored regulation. Members discussed the need for better consumer education, clearer payoff schedules, and whether the products should be treated as mortgages or a separate category. The final panel focused on Washington’s space economy, with presentations from Amazon Leo, Blue Origin, Stoke Space, Space Northwest, and Green River College. Speakers highlighted major in-state investments in satellite manufacturing, launch systems, and workforce training, including Amazon Leo’s Redmond and Kirkland facilities, Blue Origin’s Kent headquarters, and Stoke Space’s Kent manufacturing and Moses Lake test site. Space Northwest presented data showing the sector’s growing economic footprint, high-wage jobs, and regional clusters in Kent and Redmond, and urged more workforce programs, incentives, infrastructure support, and a state space commission. The companies emphasized local hiring, apprenticeship and certification programs, and the role of Washington’s aerospace supply chain in supporting the broader space industry. No votes were taken during the transcript excerpt.

Transcript Highlights:

• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• <00:57:24.680> end we're going to have an interesting end we're going to have an interesting

Bills: HF4, HF173

Keywords: tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief, state surplus, fiscal forecast, wealthy taxpayers, high-income exclusion, 2026 ballot, referendum, surplus distribution

Transcript Highlights:

• It is not part of the calculation.
• You calculate the tax bills on personal property.
• So I do have the best interest of my constituents and the best interest of the people that I serve.
• I do have the best interest of my constituents and the best interest of the people that I serve.
• It's an interesting point, and I appreciate that.

Keywords: 959, house, all

Transcript Highlights:

• OEA includes its own calculations for data points that may be of interest but are not currently available
• OEA includes its own calculations for data points that may be of interest but are not currently available
• OEA includes its own calculations for OEA includes its own calculations for data<00:25:49.760> points
• :56.880> are some cases, OEA's calculations are some cases, OEA's calculations are similar<00:
• . calculation. calculation.

Keywords: Meeting start 00:00:09 Roll call 00:00:24 Election of Co-Chairs 00:01:11 Office of Education Accountability Annual Report 00:04:41 Office of Education Accountability District Data Profiles, School Year 2024 00:23:50 Update from the Education Professional Standards Board 00:58:19 Adjournment 01:08:00, 958, all

Summary: The subcommittee opened its first meeting with roll call and procedural business, including elections of co-chairs. The House elected Representative Truett as House co-chair, and the Senate elected Senator Denine as Senate co-chair. After the organizational votes, the committee heard the Office of Educational Accountability’s annual report, beginning with Brian Jones and Deborah Nelson describing OEA’s investigations and research divisions and recent staffing turnover. On the investigations side, OEA said it handled complaints only when submitted in writing and generally opened cases only when it had enough facts to evaluate. Jones reported complaint volume declined from 805 in 2023 to 738 in 2024, with 325 in the first half of the current year. He outlined the kinds of matters OEA investigates, including school-based council issues, open meetings, board eligibility, nepotism, conflicts of interest, certification, activity funds, and surplus property, while noting that routine personnel matters, bullying, child interviews, and cases tied to litigation are generally handled locally or referred elsewhere. He also said OEA refers special education, assessment/testing, discrimination, and serious misconduct matters to the appropriate agencies, and that he did not see a need for statutory changes to improve OEA’s work, though he said cases should move more quickly. The research division presentation focused on OEA’s district data profiles and annual research agenda. Nelson explained that OEA reviews KDE-reported data and underlying datasets to verify accuracy, analyze trends, and produce reports for the General Assembly. She highlighted 2024 publications on district governance models and student achievement, and said this year’s agenda includes district data profiles, student discipline analysis, and a review of early childhood regional training centers. She also noted OEA received an NCSL notable document award for its 2023 staffing shortages report, its 10th such award. Sabrina Smith then walked through the district data profiles, which compile demographic, staffing, finance, and performance data for all 171 districts, plus statewide and comparative data. She noted changes in the report format, the continued availability of an online interactive version, and several trends: adjusted average daily attendance declined statewide from 2015 to 2024; the counselor-to-student ratio has improved but has not yet reached the statutory goal of one counselor per 250 students; the share of teachers moving from rank three to rank two has declined; special education identification has risen from 13% to 16%; and starting teacher salaries vary widely by district, with Kentucky’s average starting salary around $40,000 ranking near the bottom compared with surrounding states and the nation. Members asked about the history of the research division and whether the paper copies of the district profiles would continue, and staff said the printed versions would continue unless legislators asked otherwise.

Transcript Highlights:

• <00:13:28.800> like taken out of that calculation like taken out of that calculation like
• that calculation.
• that calculation.
• that calculation.
• that calculation.

Keywords: 1191, senate, all

Transcript Highlights:

• ON THE INTEREST, THE INTEREST HAS ALL BEEN FULLY ALLOCATED EVEN FOR THE FINDING TIMEFRAME AND THAT IS
• KNOW, WE EARN NO INTEREST. ANYTHING THAT IS EARNED IS ALLOCATED.
• IS THE DATA THAT IMPACT THE FTE AND FTP CALCULATION THAT IS THAN TWICE A YEAR.
• THE FIRST CALCULATION MADE BY THE LEGISLATURE IN MARCH 2024 AND THEN THE SECOND CALCULATION.
• AND TRENTON CALCULATIONS ARE DELAYED IN 24/25.

Transcript Highlights:

• . calculation. calculation.
• <00:41:26.680> So, from the district's calculation. So, from the district's calculation.
• um in the major maintenance calculation um in the major maintenance calculation for<00:41:43.800
• students in in the in the calculation. students in in the in the calculation. Right.
• There are calculations.

Keywords: 916, all

Summary: The Select Committee on School Facilities met to satisfy its quarterly statutory requirement and to discuss interim priorities. Staff from LSO reviewed the committee’s duties: monitoring K-12 school facilities statewide, prioritizing needs for the interim, and preparing a budget request due by November 1. They also noted the ongoing litigation related to the Chapter 3, Section 8 exception process and said the committee would move forward with securing a consultant to study that issue, as previously authorized by Management Council. A major topic was school funding formulas, especially how average daily membership (ADM) affects routine and major maintenance funding and how excess square footage is treated. Members revisited an earlier proposal to fund 135% of allowable square footage, which did not advance this session, and discussed whether some schools should instead be funded at a minimum percentage of their actual square footage. Staff explained that some districts have buildings larger than their formula allowance, and that the issue is complicated by older buildings, pools, and other unique facilities. They also noted that recent changes to the major maintenance multiplier increased funding and that some districts are still not fully covered by the formulas. Safety and security funding was another focus. The State Construction Department reported that $10 million was appropriated this year for safety and security upgrades, with some funds expected to go toward vestibules, bollards, and design work, and the rest through a district application process. Officials said the last comprehensive safety assessment was done more than 10 years ago and suggested a new consultant-led study to update priorities, since technology and building conditions have changed. Members also discussed the role of school resource officers and whether the committee should continue leading this work rather than handing it off to the recalibration committee. The committee also examined declining enrollment and excess capacity across the state, citing examples such as Newcastle, Shoshoni, Casper, Campbell County, and Fremont County. Officials said some districts are right-sizing by taking schools offline, while others cannot easily reduce capacity because the buildings are essential to the community. Charter school leasing was raised as a related concern, including the Mills charter school and the fact that the state pays lease costs based on ADM and allowable square footage. No formal votes were taken, but the committee agreed to continue studying these issues, likely including site visits and further data requests during the interim.

Transcript Highlights:

• note that he does some interesting note that he does some interesting things<00:20:37.919> with
• operations the estimate was calculated operations the estimate was calculated by<00:31:03.720>
• fund is excluded from our calculation fund is excluded from our calculation because<00:32:07.320
• <00:34:45.000> for $22 there's a similar calculation for $22 there's a similar calculation
• <00:48:29.640> against discretionary um calculation against discretionary um calculation against

Bills: HF3

Keywords: legislative auditor, reporting, accountability, state finance, executive agency oversight, 1183, house

Transcript Highlights:

• And if you interest is calculated in it.
• If the municipality were using simple interest calculations, interest would have been calculated at $300
• <00:04:52.800> calculations,<00:04:54.240> interest<00:04:54.639> would interest
• calculations, interest would interest calculations, interest would have<00:04:55.040> been<00
• If simple interest calculations were used, If simple interest calculations were used, interest at 6%

Bills: HF238, HF3381, HF3754, HF1049

Keywords: microenterprise home kitchen operation, cottage food, home-based food business, home kitchen license, homemade food, prepared food, food entrepreneur, small food business, cottage food law, food safety training, ServSafe, food handler license, agriculture department, Minnesota food law, residential kitchen, local zoning, consumer labeling, allergen labeling, unpasteurized juice, time/temperature control for safety food

Transcript Highlights:

• HR1 also permanently amended the calculation for the limitation on business interest expense, allowing
• for the limitation on calculation for the limitation on business<00:22:05.440> interest<00:22
• So it's a multi-step calculation.
• So it's a multi-step calculation.
• interested in that maybe offline. interested in that maybe offline.

Keywords: 1187, senate, all

Transcript Highlights:

• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.
• Then they can calculate the full base, and it's crazy.

Keywords: 919, house, all

Transcript Highlights:

• And so that's kind of the calculation that's occurring. It's just that the calculation.
• That's kind of the calculation that's occurring.
• Responsibilities related to conflicts of interest.
• Recommendations six through 10 regarding the conflict of interest requirements, the conflict of interest
• Recommendations 6 through 10 regarding the conflict of interest requirements, the conflict of interest

Keywords: 1182, all

Summary: The committee first heard the Arizona Auditor General’s sunset review of the Arizona Barbering and Cosmetology Board. The audit found some strengths, including timely licensing and complaint resolution in the sample reviewed and rules that matched statutory curriculum requirements, but it also identified a major finding that the board had imposed inconsistent discipline for similar violations and lacked documentation for deviations from its disciplinary guidelines. Other issues included missing reciprocity education requirements, weak application quality control, incomplete school and establishment oversight, and compliance concerns involving open meeting law, public records, and conflicts of interest. The report made 25 recommendations total, including two tied to the disciplinary finding and three suggested statutory changes on esthetics scope of practice, cease-and-desist authority, and eyelash technician training. The board’s executive director said the board agreed with the findings, had already implemented several recommendations, updated disciplinary policies and conflict-of-interest procedures, and was working on legislation and rule changes. After questions about enforcement consistency, licensing verification, cash handling, complaint volume, and conflict disclosures, the committee voted 7-0 to recommend the board be continued for six years, until July 1, 2032. The committee then took up the Arizona Department of Gaming, the Arizona Racing Commission, and the Arizona Boxing and Mixed Martial Arts Commission together. The Auditor General reported that the department correctly distributed more than $158 million in tribal contributions in fiscal year 2024 and issued event wagering licenses to reviewed applicants, but found several problems: the department did not consistently obtain and review independent audit reports for event wagering and fantasy sports operators, did not fully comply with conflict-of-interest disclosure requirements, and lacked comprehensive complaint-handling processes. The review also found delays in distributing Compact Trust Fund payments to some tribes, gaps in IT security and horse-racing license checks, and incomplete fee-setting and public-records practices. The report made 36 recommendations to the department, six to the Racing Commission, and 13 to the Boxing and MMA Commission, and all three entities said they agreed and would implement them. In response, the Department of Gaming director said the agency was already making changes, including a historical look-back on operator audits, updated guidance to operators, a new constituent services unit and complaint-tracking process, and improved conflict-of-interest training and forms. She also explained the Compact Trust Fund dispute, saying the department administers the fund but the beneficiary tribes must agree on the revenue baseline formula, which has been complicated by COVID-era closures; no Category Three distributions had yet been made. Committee members asked about possible revenue losses, penalties, and the status of 2024-2025 audits, as well as prediction markets and whether they are legal under Arizona’s event wagering framework. The director said the department had issued cease-and-desist letters to unlicensed prediction-market operators, would review licensed operators for suitability if needed, and would continue to enforce Arizona law. The transcript ends while questioning on prediction markets is still underway, before any vote on the gaming-related reviews is shown.