Video & Transcript Research : 'tax code'

Page 200 of 500
FL
Transcript Highlights:
  • RULES 60 G-1.001 FLORIDA ADMINISTRATIVE CODE AND CAN YOU PLEASE GO AHEAD AND PRESENT THE OBJECTION. >
  • APPEALS AFFIRMING THE DIVISION OF ADMINISTERED OF HEARINGS FINDING THAT THE IMPOSITION OF A SPECIFIC TAX
  • THE SECOND IS THE LACK OF STATUTORY AUTHORITY FOR RULE 6IK 49.0731 RELATING TO AN EXCISE TAX DEDUCTION
  • IN 61A 4.01 THE EXCISE TAX DEDUCTION FOR BREAKAGE AND SPOILAGE FOR ALCOHOLIC.
  • THERE WOULD BE SOME FORMALITIES OF THE FLORIDA EVIDENCE CODE PARTICULARLY WITH REGARD TO HEARSAY OUR
Keywords: 999, senate, all
NH

New Hampshire 2025 Regular Session

House Ways and Means (02/11/2025)

Transcript Highlights:
  • the timing of a fiscal year versus a tax the timing of a fiscal year versus a tax year<00:08:11.479
  • Representative Elmer thanked the speaker and said the utility property tax is a property tax; it is not
  • He said there may be growth in the property tax depending upon legislation passed, offset by SWEP taxes
  • in the property tax offset by swep<00:24:46.760> taxes<00:24:47.760> uh<00:24:48.080>
  • <04:19:44.000> in the 501c3 tax status or tax status in the 501c3 tax status or tax status
Keywords: 928, house, all
Summary: The committee met in a work session on revenue estimates and reviewed updated spreadsheet pages for several tax categories, using prior agreements and new testimony to refine FY 2025-2027 estimates. Early discussion covered insurance tax estimates, where members reviewed a letter from the insurance commissioner saying he was comfortable with the numbers provided; the committee accepted those estimates without opposition. Members also discussed utility property tax, with testimony about recent infrastructure buildout, tariffs, depreciation, and the difficulty of forecasting future growth. After debate over whether to use the average of high and low estimates or lean lower, the committee unanimously adopted the utility property tax numbers. The committee then turned to real estate transfer tax and communications tax. For real estate transfer tax, members cited county input, housing market conditions, interest rates, lumber costs, and uncertainty about future policy; they agreed to use the averages and adopted those estimates unanimously. For communications tax, members noted the decline in landline-based revenue and the shift to data services. After discussion of whether to use the low estimate or the average, the committee settled on the average with a small rounding-down adjustment when the figure ended in .5, and adopted the numbers unanimously. The chair also clarified that these estimates remain subject to change until the final resolution is adopted. The committee next accepted interest and dividends estimates as presented, with members noting the decline in that revenue source and the lack of additional information beyond the department’s analysis. Finally, the committee began discussing tobacco tax revenue, with members noting long-term declines in smoking, offsetting effects from out-of-state sales, and a suggestion to take a slightly conservative approach by reducing the average by 0.5. The transcript cuts off during that discussion, so no final vote on tobacco is shown in the excerpt.
MN

Minnesota 2025 1st Special Session

Committee on Health and Human Services - 04/09/25

Health and Human Services

Transcript Highlights:
  • <01:27:47.760> on increase in the provider tax on increase in the provider tax on hospitals
  • The provider tax current 1.8% to 2%.
  • million that tax uh of taxes that million that tax uh of taxes that insurers<01:36:49.440> already
  • <01:37:07.520> The cannot absorb these new taxes. The cannot absorb these new taxes.
  • Thank you. health fee for service codes and and um health fee for service codes and and um and<02:04:
Keywords: 1187, senate, all
KY
Transcript Highlights:
  • 29 deal with the uh selling farmer tax 29 deal with the uh selling farmer tax credit<00:16:09.079
  • Right now, they're not being taxed, so this is establishing a tax, and that is correct.
  • So what is the difference between taxing it like a bourbon versus taxing it like a beer?
  • this process of reducing this income tax this process of reducing this income tax to<00:21:05.559
  • <00:21:42.720> actually tax actually tax actually do<00:21:45.679> so<00:21:46.679>
Summary: The committee first reconsidered House Joint Resolution 53, which concerns releasing previously appropriated funds for Kentucky State University. Kentucky State University President Kofi Aapo testified in support, describing significant enrollment growth, a balanced budget, and a $5 million fund balance since his arrival, and asking for continued support. Members praised his leadership while noting the institution still has work to do. The motion to reconsider passed, and the resolution then received favorable expression by a 9-2 vote. The committee next took up House Bill 622, a compromise bill involving the Kentucky Nonprofit Network and the Finance and Administration Cabinet. Testimony explained that the bill is intended to improve prompt payment practices for grants and contracts, including partial payments on undisputed invoice items within 30 days and a process for disputed items. The bill also included several appropriation-related corrections and adjustments, including a fix to an allocation for Elizabethtown water and sewer projects, a change in an economic development recipient, revisions to school resource officer language, and additional contingency authority for the Capitol renovation. The committee adopted a title amendment and passed the bill with favorable expression by a 10-1 vote. House Bill 775 was then discussed as a broad tax and economic development measure. The bill covers TIF districts, electronic filing for craft brewers, pipeline property tax treatment, bourbon barrel tax cleanup, staged income tax reductions, extension of the Metropolitan College incentive, tourism and lodging incentives, reauthorization of an expired TIF, taxation and licensing of cannabis-infused beverages, alternative fuels and jet fuel tax credit review, entertainment event incentives, the selling farmer tax credit, IRC conformity, data center incentives, the first audit of the Kentucky Horse Racing and Gaming Corporation, and limits on additional electronic charity gaming locations until regulations are adopted. Members raised questions about the beverage tax structure, TIF impacts, and the income tax reduction provisions; some expressed concern about making future tax cuts easier, while others supported the bill’s TIF and agriculture provisions. The bill passed with favorable expression by a 7-2 vote with two pass votes, and the committee then adjourned.
MN

Minnesota 2025-2026 Regular Session

Vets Committee Meeting - 2025-04-09

Veterans and Military Affairs Division

Transcript Highlights:
  • Amendment coded DE2 that inserts the language from the Veterans and Military Affairs Omnibus Agreement
  • There is another amendment that was brought to us by the MDVA coded A4 that changes the terminology in
  • The amendment is coded A.
  • Earlier this session, I went to the House tax committee to ask about charitable gambling because even
  • The message from one of the lawmakers on the committee was essentially, you do not need gambling tax
TX

Texas 89th 2nd C.S.

Veteran Affairs Apr 1st, 2025

Veteran Affairs

Transcript Highlights:
  • This bill will amend the Government Code to include veteran-owned businesses certified by the United
  • The bill does not change the existing hub requirements for other This bill will amend the Government Code
  • This bill will amend the government code to include veteran-owned businesses certified by the United
  • Navigating bureaucracy, understanding Regulations, taxes, and licensing is challenging without private-sector
  • Navigating bureaucracy, understanding regulations, taxes, and licensing is challenging without private
Summary: The Committee on Veterans Affairs heard several bills related to veterans and military installations. Senator Birdwell presented SB 1197, which would extend existing drone restrictions over military bases and airports to Texas spaceports, with exceptions for authorized operators; there was brief supportive testimony and the bill was left pending. Chairman Hancock presented SB 1271, allowing Texas to accept concurrent jurisdiction over military installations to improve handling of juvenile offenses through state and local involvement; no public testimony was offered, and the bill was left pending. SB 390, by Senator Middleton and explained by Senator Menendez, would expand the definition of historically underutilized businesses to include veteran-owned businesses certified by the SBA, regardless of disability rating, to increase veteran participation in state contracting. The bill drew extensive supportive testimony from veterans and business advocates, while Senator Eckhardt raised concerns that broadening the category might not satisfy the disparity-study basis typically used for HUB programs. The committee also took up pending bills later in the meeting. SB 651 was advanced after adoption of a committee substitute and received a unanimous committee vote to do pass and be recommended for the local and uncontested calendar. SB 897 likewise had a committee substitute adopted and was reported favorably by a unanimous vote, with a recommendation for the local and uncontested calendar. SB 1814 was reported favorably and recommended for the local and uncontested calendar by a unanimous vote. SB 1197 was also voted out favorably and recommended for the local and uncontested calendar. SB 1271 and SB 390 were left pending at the end of the meeting, and the committee then recessed subject to the call of the chair.
US

US Federal 2025-2026 Regular Session

US House Floor Proceedings (Tuesday, June 3, 2025)

US Federal House Floor Meeting

Transcript Highlights:
  • People were bursting with questions about how a bill that can change the tax code for the next 10 years
  • about how a bill that can change the tax about how a bill that can change the tax code<00:11:54.560
  • tax increase next year. Okay.
  • everyone's taxes go up. everyone's taxes go up.
  • Well, you do things that you invest to create productivity, the incentives within the tax code,
NH

New Hampshire 2025 Regular Session

Senate Judiciary (05/15/2025)

Judiciary

Transcript Highlights:
  • the code of potentially expanding<00:58:08.160> the<00:58:08.319> code<00:58:08.480>
  • <00:58:20.880> code<00:58:21.119> of<00:58:21.200> conduct around the um code
  • code of conduct around the um code code of conduct investigatory<00:58:22.960> rules.
  • There are lots of allegations about code There are lots of allegations about code of<01:03:57.839
  • they're doing an investigation on code they're doing an investigation on code of<01:09:59.679>
Keywords: 1191, senate, all
NH

New Hampshire 2025 Regular Session

Senate Session (03/06/2025)

New Hampshire Senate Floor Meeting

Transcript Highlights:
  • It also removes the ability of schools to be reimbursed tax dollars spent on litigation if the parent
  • However, it removes that a school district would be reimbursed tax dollars that they had to spend in
  • Architects to perform building code Architects to perform building code inspections<03:10:08.040
  • <03:25:22.920> which the United States code which the United States code which applies<03:
  • BPT bet and insurance premium tax the BPT bet and insurance premium tax the increase<03:50:14.720>
Keywords: 1191, senate, all
NY

New York 2025-2026 Regular Session

New York State Senate Session - 06/03/2026

New York Senate Floor Meeting

Transcript Highlights:
  • Senate Print 8746, Cooney, an act to amend the Tax Law.
  • Senate Print 10365, Liu, an act to amend the Real Property Tax Law.
  • Services to conduct a study on the feasibility of property tax provisions.
  • APPLICATION FOR RETROACTIVE REAL PROPERTY TAX EXEMPTION.
  • Incorporated to receive retroactive real property tax-exempt status.
Keywords: 993, senate, all
Summary: The Senate convened, approved the journal, and then moved through a large number of motions to discharge bills from committees and substitute identical Senate bills for third reading. The chamber also received and accepted a Finance Committee report on nominations for Kathleen Mosier as Commissioner of Parks, Recreation and Historic Preservation, Terrence O’Leary as Commissioner of Homeland Security and Emergency Services, and John Kagia as Executive Director of the Office of Cannabis Management. All three nominees were confirmed, with Mosier and O’Leary confirmed unanimously and Kagia confirmed 57-1, with Senator Walczyk voting no. The Senate adopted previously approved resolutions recognizing June 2026 as LGBTQIA+ Pride Month and mourning the death of Susan Irene Wright of Harlem. Senators Brisport and Bottcher spoke at length in support of Pride Month, emphasizing LGBTQ+ history, resilience, and ongoing threats to the trans community. On the Susan Wright resolution, Senators Cleare, Bailey, and Bottcher praised her community leadership, philanthropy, and family legacy, and Assembly Member Jordan Wright was recognized in the chamber. The body then considered and passed many bills on the calendar, including measures on insurance, environmental conservation, public health, education, business law, labor, social services, highway law, and local tax exemptions. Several bills drew brief explanations of vote, including a measure to end higher insurance premiums for widows, a bill to prohibit correctional facilities from denying visitation because of menstrual products or IUDs, and a Medicaid-related bill to expand access to blood pressure monitors for pregnant people. Most bills passed with broad support, though some had notable opposition from a small group of senators. Late in the session, the Senate took up a proposed constitutional amendment on redistricting. Senator Stewart-Cousins sponsored the measure, and Senator Walczyk questioned it extensively, arguing voters had previously approved an independent redistricting process and objecting to changes that would remove the Legislature’s two-thirds map-approval requirement and alter the commission’s role. The sponsor said the changes were needed in response to aggressive partisan redistricting in other states and would still require voter ratification in future sessions. The transcript ends during that debate, with no final vote on the amendment shown.
NH

New Hampshire 2026 Regular Session

House State-Federal Relations and Veterans Affairs (01/16/2026)

State-Federal Relations and Veterans Affairs

Transcript Highlights:
  • Maine taxes those people. Additionally, they tax the shipyard.
  • Maine taxes those people. Additionally, they tax the shipyard.
  • So, we didn't tax the citizens that tax.
  • we have to pay taxes to Maine. we have to pay taxes to Maine.
  • Why am I paying taxes to New Hampshire. Why am I paying taxes to Maine?"
Keywords: 1189, house, all
CA

California 2025-2026 Regular Session

Assembly Banking and Finance Committee Apr 21st, 2025

Banking and Finance

Transcript Highlights:
  • card companies to make a profit from those same taxes.
  • So the Illinois law that was passed said no tax or Excuse me, no swipe fees imposed on taxes or tips,
  • I want to circle back on the point of taxes.
  • So every transaction has a tax, correct?
  • How would it ensure that taxes are properly collected?
Keywords: 988, house, all
NM

New Mexico 2025 Regular Session

House - Chamber Meeting Jan 28th, 2025

Transcript Highlights:
  • Code Red Defense. Thank you, NDI, thank you, dancers, thank you.
  • So, well beyond just the dollars that we take in taxes and other revenues, the oil and gas community
  • Johnson (member_22651), an act relating to taxation, extending the sunset date for a gross receipts tax
  • relating to income, providing income distributions to individuals who are residents and file income tax
  • 8:30 a.m. for an orientation meeting that includes presentations by Secretary Chardon-Clark of the Tax
NM

New Mexico 2026 Regular Session

Senate Chamber Feb 7th, 2026 at 12:19 pm

New Mexico Senate Floor Meeting

Transcript Highlights:
  • You'd answer consent to provide a relaxed dress code for members on the Senate floor to allow for jeans
  • Criminals, by definition, and by our own code, are not supposed to... ...and by our own code, are not
  • Senate Bill 111: do pass, thence referred to the Tax, Business, and Transportation Committee.
  • The Senate Tax, Business and Transportation Committee will be meeting tonight.
  • Tax Committee on.
Keywords: 996, all
MO

Missouri 2026 Regular Session

2026 Legislative Session - Day Fifty Seven - Thursday, April 23

Missouri House Floor Meeting

Transcript Highlights:
  • But that requires that when voters approve a new tax increase on the ballot, that that tax increase has
  • But that requires that when voters approve a new tax increase on the ballot, that that tax increase has
  • Most taxing jurisdictions, most school boards, most fire districts, those who charge property taxes,
  • located anywhere in the world that rents out the whole house on Airbnb gets the same tax code as that
  • located anywhere in the world that rents out the whole house on Airbnb gets the same tax code as that
Keywords: 959, house, all
Summary: The House convened with prayer and the Pledge of Allegiance, approved the journal for the prior day by a vote of 131-2, and the Speaker signed several enrolled measures, including HB 1768, HB 1866, HB 1870, HB 2180, and HJR 173 and 174. Members also made a series of guest introductions and personal announcements, including remarks recognizing National Infertility Awareness Week and HCR 28, as well as notices about upcoming themed dress days. The chamber then received Senate messages returning a number of budget bills and other measures with Senate amendments, and the House budget chair moved to refuse the Senate versions and send HB 2002 through HB 2013 to conference. Members discussed major budget differences, including child care subsidies, transportation funding, higher education funding, and the shifting of broadband grant dollars, but all of the motions to go to conference were approved. The House also took up Senate Bill 975, relating to ambulance districts and emergency medical services. An amendment was adopted to restore compromise language on community paramedics and make a minor change to first responder mental health provisions. The bill passed 136-7. Later, the House considered a property tax reform package on Senate Bills 1066 and 1088. Amendments were adopted to correct technical drafting issues, require uniform levy increases across property classes and timely use of voter-approved tax increases, and add assessor training, electronic taxpayer notification, and changes to how disputed assessments are paid. Debate centered on local control, transparency, and the impact on schools and other local taxing districts. The combined bill passed 83-61. The House then adjourned until 4 p.m. Monday, April 27, 2026.
AZ

Arizona 2026 Regular Session

02/09/2026 - Arizona Off-Highway Vehicle Study Committee

Arizona Off-Highway Vehicle Study Committee

Transcript Highlights:
  • That revenue comes from fuel tax, resident decal fees, and non-resident decal fees.
  • Then you pay a vehicle license tax because they're not checking the box for OHV.
  • There are three classes of OHVs as determined by the administrative code.
  • The reduced vehicle license tax would be 50%. It would be 50% of a motor vehicle license tax.
  • It would be 50% of a motor vehicle license tax.
Keywords: 1182, all
FL

Florida 2025 Regular Session

April 1, 2025 - 04:00 PM

Transcript Highlights:
  • Code 84615 has been adopted.
  • Tax on these products.
  • taxes.
  • Because it's a higher tax rate. We taxed a higher amount. We taxed it a higher amount. Follow-up?
  • ...taxed right now, only at the retail end. So are we saying now that we're being triple taxed?
Summary: The committee met with a quorum and heard a lengthy agenda of bills, with the chair limiting public testimony to about one minute per speaker. Early action included passage of HB 203, which allows certain counties to opt back into transportation concurrency, as amended to narrow the bill to small counties. The committee also favorably reported CS/HB 43, allowing renters to reuse tenant screening reports for 30 days, and HB 897, a timeshare-related strike-all that clarified timeshare governance provisions and annual board meeting requirements. The committee then approved HJR 1,215, proposing a constitutional amendment to eliminate tangible personal property tax for farmers and agricultural businesses, with support from agriculture and business groups. A major portion of the meeting focused on the committee’s hemp package. Members discussed the committee bill PCB for HAT-25-01, which would create a regulatory framework for hemp-derived intoxicating products, including licensing, packaging and labeling restrictions, testing, and sales limitations. Testimony was mixed: industry representatives and distributors generally supported regulation but urged changes on branding, packaging, milligram limits, and sales locations; convenience store and petroleum marketers opposed restrictions that would exclude gas stations; and consumer-safety and addiction advocates supported tighter controls, including bans on synthetics, online sales, and child-appealing packaging. The committee also heard and approved PCB for HAT-25-02, a companion tax bill imposing excise taxes on hemp consumables and beverages, despite concerns raised about possible triple taxation and higher compliance costs. The committee next passed HB 211, expanding the definition of farm products to include edible and non-edible plants and clarifying agricultural preemption on bona fide farm operations. It also favorably reported PCS for HB 561, creating a chief manufacturing officer role within the Department of Commerce, a workforce development grant program, a voluntary manufacturing promotion campaign, and required reporting, along with PCS for HB 563, which adds an annual fee of up to $100 for participants in the promotional campaign. Both manufacturing bills drew broad support from industry and economic development groups. Finally, the committee took up HJR 1257 and its conforming bill HB 1259, which would create property tax benefits for long-term rental properties owned by Floridians with a separate homestead. Supporters argued the measure would encourage long-term rentals and investment in Florida, while opponents from counties and cities warned it would shift tax burdens and reduce local revenue. After debate, the joint resolution passed 9-4 and the implementing bill also passed 9-4, and the meeting adjourned after all agenda items were completed.
DE

Delaware 2025-2026 Regular Session

Joint Finance Committee Meeting Jun 25th, 2026

Finance

Transcript Highlights:
  • Section 1 appropriates funding to government units for the county seat, or the payment in lieu of taxes
  • package, also for the paramedic program operation formula per Delaware code.
  • One point four million of that is for school district tax rebilling.
  • Section 3G refers to the funding for the leveling up insurance premium tax revenues.
  • Section 33, which starts on page 31 and continues into page 32, would amend the Delaware Code to allow
Summary: The Joint Finance Committee met to review and vote on the fiscal year 2027 Grants and Aid Act, which was expected to be pre-filed as Senate Bill 337. Members first reviewed Section 1, covering county seat payments, paramedic operations, senior center allocations, senior center transportation, and Homeland Security grants. They approved Section 1 after discussion of how senior center transportation is being moved from DART to grant-in-aid and how some organizations can appear in both the senior center formula and the general aging category. The committee then worked through Section 2, which included one-time appropriations and the various grant categories for aging, arts/historical/recreation, economic housing or labor services, family and youth services, health or disability services, and neighborhood and community services. Members discussed several specific items, including New Castle County reassessment-related funding, Friends of Cooch’s Bridge, Slaughter Neck Community Action Organization, Plastic-Free Delaware, Love, Inc. of the Delmarva, and the Southern Delaware Horse Retirement Association. One aging line for Slaughter Neck was reduced back to flat funding after members questioned a large increase, and the revised category total was adjusted accordingly. Each of the Section 2 subcategories was then adopted. Section 3, covering fire companies and public service ambulance companies, was approved with increases across apparatus, ambulance, rescue truck, aerial truck, rescue boat, substation, and insurance rebate equalization funding. Section 4, for veterans organizations and youth programs such as Boys State, Girls State, and Trooper Youth Week, was also adopted. The committee then approved the epilogue sections, which included eligibility, audit, payment, and reporting rules; special provisions for the Wilmington Senior Center contingency; conditions tied to several one-time appropriations; withholding funding from Merri-Dell Volunteer Fire Company pending a corrective report; and reprogramming $1,485,000 from a prior SMART food program appropriation toward SNAP/WIC-related food access initiatives. The meeting ended with remarks thanking staff and noting that it was likely the last JFC meeting for two members, followed by adjournment.
MA
Transcript Highlights:
  • shall investigate and study the status, feasibility, and utility of a personalized firearm technology tax
  • incentive program, an evaluation of the risks associated with the use of a digital firearm manufacturing code
  • submit a report of its study and recommendations, together... ...of a personalized firearm technology tax
  • There's no PIN code that a child can observe.
  • If part of the commission is to look at further development or tax incentives in development of this
Keywords: 995, all
Summary: The commission met for its fourth hearing on emerging firearm technology, focused on personalized firearms and related privacy issues. Co-chairs noted the commission’s charge to study personalized firearm incentives, risks from digital manufacturing codes and AI, and the costs of requiring personalized firearm and microstamp technologies, and said the report deadline is being extended to July 31. They also announced the next public hearing for April 17 at 11:00 a.m., limited to Massachusetts residents. The first witness, Kai Kloepfer of Biofire, described the company’s personalized 9mm smart gun and argued it is designed to prevent unauthorized use through biometric authentication, local encrypted data storage, no wireless connectivity, and automatic disarming when released. He said Biofire opposes any mandate requiring personalized firearms, calling such mandates a de facto gun ban that would stifle innovation, limit consumer choice, and burden a still-developing market. He said the company has a patent portfolio, has received thousands of pre-orders, is shipping in all 50 states, and is approved for sale in Massachusetts; he also said the gun costs about $1,500, is currently sold online, and is intended mainly for home defense. Members questioned him about sales, manufacturing, battery life, repairability, transfer of ownership, possible expansion to other firearms, and whether microstamping could be incorporated. A Massachusetts firearms roster official, Michaela Dunn, explained the state’s testing and approval process for handguns and confirmed that the Biofire firearm is now on the Massachusetts roster and commercially available for retail sale in the state. Kate Crockford of the ACLU of Massachusetts testified only on facial recognition, warning that commercially available systems show significant demographic bias and that Massachusetts lacks comprehensive biometric privacy protections. She urged passage of pending data privacy and biometric privacy bills, including the Massachusetts Data Privacy Act and related measures, before any broader use of biometric verification in firearm laws. Commissioners discussed privacy concerns, and Biofire said its system is zero-knowledge and would likely comply with stronger biometric privacy laws. No votes were taken and no formal action was reported beyond the scheduling announcement and the extension effort.
AR

Arkansas 2026 Regular Session

LEGISLATIVE JOINT AUDITING Jun 5th, 2026

LEGISLATIVE JOINT AUDITING

Transcript Highlights:
  • Omer and Fargo 60 days to reach compliance with municipal accounting law as required under Arkansas Code
  • include grants and contributions of $12.9 billion, which most of this would be like federal grants, taxes
  • There's the ABC program that is tax debt, that is out of public school fund, that is state revenues.
  • There's the ABC program that is tax debt, that is out of public school fund, that is state revenues.
  • Did she code something wrong? Did she miss a number? Did she, you know, what happened with that?
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.