Transcript Highlights:

• The committee was updated on the status of December 31, 2022, delinquent private water and sewer audits
• The committee was updated on the status of December 31, 22, delinquent private water and sewer audits
• The 28 entities term back funds were reinstated, Delinquent private water and sewer audits.
• The committee was also updated on the status of December 31, 2023, delinquent private water and sewer
• Of the 65 delinquent entities, 61 have filed the reports since the LGAC meeting held on July 10, 2025

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff. The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.

Transcript Highlights:

• This bill provides electronic monitoring services to juvenile delinquents.
• So, it's basically like a device that a juvenile delinquent puts on their leg, and while they're... .
• Electronic monitoring services are for juvenile delinquents who have violated the law.
• A delinquent child is a child that has committed a crime, like an assault or theft or something like
• Yes, so the school itself sends that juvenile delinquent an educational package.

Transcript Highlights:

• Turning to slide 15, slide 15 describes how the state does fund juvenile delinquency prevention grants
• On the pie chart on the right, you can see Bernalillo County was not able to spend their FY25 delinquency
• Prevention and reduce delinquency in the long term. Madam Chair, thank you, presenters.
• And taken out of their current environment that could be contributing to their delinquency.
• Page 9, you have some items in terms of reducing delinquency.

Committee: House Legislative Health & Human Services Committee

Transcript Highlights:

• </c> uh on behalf of the delinquencies uh on behalf of the delinquencies uh<00:14:31.760><c> when</c>
• Up to the thousand-dollar fine for children who are found delinquent.
• ,</c> alleged juvenile delinquents, alleged juvenile delinquents, um<00:21:01.320><c> including</c><00
• The bill is presented as eliminating fines for delinquencies or crimes committed by youth.
• </c><01:51:45.800><c> We</c> delinquency. So, what do you think? We delinquency.

Committee: Senate Judiciary and Public Safety

Transcript Highlights:

• Presentations and petitions, there are none. Introduction and reference of bill will be deferred.
• their property tax on time If an owner failed to pay on time the unpaid portion will be conceded a delinquent

Transcript Highlights:

• This bill would be referred to as a school notification in regards to juvenile delinquents.
• there began to be some situations that arose where school officials were unaware of a juvenile delinquent
• identified within the amendment, there is later in the bill where there still could be the juvenile delinquent

Bills: HB2 , HB43 , HB49 , HB94 , HB137 , HB156 , HB200 , HB250 , HB3 , HB42

Committee: House Judiciary

Transcript Highlights:

• So citizens have the right, though, to file a referendum petition, right? That is not fraudulent.”
• “Petitions. And that was part of the piece that I didn’t know if it had been substantiated or not.”
• And actually the dates of those conversations are laid out in our petition.” “Okay.
• Page 38 is a federal grant for the juvenile justice delinquency prevention.
• So the recreational marijuana has the initiative petition required...

Committee: House Budget

Transcript Highlights:

• human trafficking, prostitution offenses, provide for an exemption for criminal responsibility and delinquency
• elections, participation by unaffiliated voters, notification to the Department of State, and nominating petition
• requirements for voters who sign nominating petitions, reported from House and Governmental Affairs

Bills: HR195 , HR196 , HR197 , HR198 , HR199 , HR200 , HR201 , HR202 , HR203 , HR204 , HR205 , HR206 , HR207 , HR208 , HR209 , HCR87 , HCR88 , HCR89 , HCR90 , HR192 , HR193 , HR194 , HCR80 , HCR81 , HCR82 , HCR83 , HCR84 , HCR85 , SB235 , SB416 , SB425 , SB435 , SB439 , HCR15 , HCR41 , HCR76 , HCR77 , SCR3 , HB91 , HB167 , HB227 , HB243 , HB264 , HB321 , HB335 , HB398 , HB492 , HB623 , HB624 , HB660 , HB689 , HB708 , HB719 , HB802 , HB804 , HB884 , HB906 , HB926 , HB934 , HB940 , HB955 , HB968 , HB969 , HB978 , HB985 , HB1005 , HB1022 , HB1028 , HB1029 , HB1069 , HB1077 , HB1095 , HB1104 , HB1107 , HB1185 , HB1187 , HB1199 , HB1201 , HB1203 , HB1217 , HB1220 , SB66 , SB68 , SB76 , SB139 , SB336 , SB475 , HR1 , HR17 , HCR5 , HCR4 , HCR47 , HCR32 , HR38 , HR96 , HR160 , HCR31 , HCR61 , SCR19 , HB64 , HB68 , HB92 , HB12 , HB42 , HB205 , HB222 , HB267 , HB324 , HB325 , HB350 , HB478 , HB610 , HB617 , HB745 , HB749 , HB752 , HB797 , HB807 , HB821 , HB896 , HB979 , HB992 , HB1000 , HB1024 , HB1050 , HB1166 , HB1172 , HB1173 , HB1207 , HB1218 , HB1223 , HB316 , HB549 , HB578 , HB748 , HB798 , HB824 , HB988 , HB989 , HB1001 , HB1032 , HB1081 , HB1108 , HB1129 , HB1140 , HB1157 , HB1192 , HB1195 , HB1198 , HB1244 , SB73 , SB89 , SB128 , SB149 , SB191 , SB196 , SB238 , SB318 , SB340 , HB306 , HB366 , HB911 , HB1161 , HB1230 , HB59 , HB481 , HB772 , HB897 , HB1003 , HB1008 , HB1112 , HB1180 , HB1189 , HB525 , HB1058 , HB181 , HB1118 , HB1082 , HB901 , HR20 , HR74 , HB225 , HB284 , HB393 , HB458 , HB459 , HB577 , HB582 , HB605 , HB614 , HB682 , HB733 , HB773 , HB864 , HB996 , HB1035 , HB1113 , HB1234 , HB1240

Keywords: Louisiana Young Heroes Day, Louisiana Public Broadcasting, LPB, house resolution, ceremonial resolution, special observance, youth recognition, student achievement, community service, public service, high school students, youth leadership, disability advocacy, autism, diabetes, epilepsy, foster care, STEM, robotics, literacy

Transcript Highlights:

• amending the advice of rights that we did a few years ago in child in need of care cases and in delinquency
• They can petition that city to be put on their system.
• So those homeowners can't petition their cities to put them on their system.

Bills: HB199 , HB222 , HB223 , HB224 , HB235 , HB246 , HB405 , HB535 , HB554 , HB907 , SCR3 , SB43 , SB52 , SB54 , SB113 , SB168 , SB219 , SB222 , SB270 , SB311 , SB359

Committee: House Health and Welfare

Keywords: nursing facilities, moratorium, healthcare, patient care, data collection, Medicaid, dental coverage, healthcare access, medical necessity, Louisiana Department of Health, Department of Children and Family Services, sunset law, statutory entities, regulatory authority, re-creation, termination dates, child welfare, foster care, children's rights, legal guardianship

Transcript Highlights:

• And others, an act relating to delinquency, expanding the definitions of serious youthful offender and
• youthful offender in the delinquency act.
• Children, Youth, and Families Department's exclusive jurisdiction and authority to release an educated delinquent

Transcript Highlights:

• Both are for monitoring services under the Juvenile and Delinquency Prevention Act and are requirements
• Juvenile</c><00:06:15.280><c> and</c> services under the Juvenile and services under the Juvenile and Delinquency
• 16.240><c> Prevention</c><00:06:16.639><c> Act</c><00:06:17.360><c> and</c><00:06:17.759><c> are</c> Delinquency
• Prevention Act and are Delinquency Prevention Act and are requirements<00:06:18.720><c> for</c><00:06

Transcript Highlights:

• . >> But wouldn't the airport, as you say, its efficiency, want to know if you are delinquent or you're
• </c><00:16:39.519><c> if</c><00:16:39.759><c> you</c><00:16:39.920><c> are</c><00:16:40.079><c> delinquent
• </c><00:16:40.560><c> or</c><00:16:40.720><c> you're</c> to know if you are delinquent or you're to know
• if you are delinquent or you're landing<00:16:41.360><c> in</c><00:16:41.519><c> my</c><00:16:41.759

Bills: SB223 , SB271 , SB223 , SB271

Committee: Senate State Governmental Affairs

Keywords: expungement, nonviolent felony, criminal record, restoration of rights, human trafficking, SB271, Alabama, municipalities, city fees, town fees, franchise fees, utility franchise, natural gas, manufactured gas, gas utility, public streets, public places, right-of-way, municipal consent, gross receipts tax

Transcript Highlights:

• services and the enforcement of the Attendance for Success Act, requiring a preliminary inquiry of a delinquency
• requiring juvenile probation services to initiate or review interventions for a child subject to a delinquency
• and Revenue Department by counties and the time of sale for real property subject to sale due to delinquent
• and Revenue Department by counties and the time of sale for real property subject to sale due to delinquent

Bills: HM3 , HM11 , HM14 , HM15 , HM21

Keywords: nurses, health care workers, healthcare workers, frontline workers, hospital staff, clinicians, allied health professionals, support staff, public health, workforce shortage, nursing shortage, safe staffing, patient safety, rural health care, frontier communities, behavioral health, mental health, substance use disorder, substance abuse, health care memorial

Transcript Highlights:

• And when you look at delinquency rate, so this is 90-day delinquencies across income categories, you
• Delinquencies across income categories, you know, we’re kind of just looking for potential cracks in
• Delinquencies are on the rise across income categories, but especially in the lower-income groups.

Summary: The Finance Advisory Committee met for its January session to review Arizona revenue and economic conditions ahead of the budget process. JLBC staff presented the January baseline, noting projected positive cash balances through FY 2029 and about $577 million to $578 million in discretionary capacity, but also highlighting major unfunded items not included in the baseline, including federal tax conformity costs, ongoing one-time spending for state employee health insurance and school facility repairs, and administrative costs tied to H.R. 1. Staff also reviewed revenue trends by category, saying FY26 general fund revenues were running above forecast overall, with strength in retail, restaurants and bars, and individual income tax payments, while contracting and utility-related collections were weaker or flat. They also compared JLBC and executive revenue assumptions and discussed the executive’s proposed revenue changes, including border reimbursement assumptions, sports betting tax changes, data center-related tax and fee proposals, and other non-general fund measures. A major topic was income tax conformity with recent federal tax law changes. Staff explained that current Department of Revenue forms assume “straight conformity,” but the governor’s proposal and vetoed SB 1106 do not fully match those forms, creating possible amendment and timing issues for taxpayers and the department if the legislature adopts a different policy. Members also discussed the difficulty of forecasting revenues amid volatile monthly collections and uncertainty over how much of the current revenue strength will persist in the second half of the fiscal year. Danny Court of Elliott Pollack gave a broader national and state economic outlook, arguing that the U.S. has avoided recession despite several warning indicators, largely because of AI and data center investment, while employment growth has softened and inflation remains above the Fed’s target. He said Arizona remains relatively resilient, with strong population and job pipelines, but faces housing affordability constraints, slowing employment growth, and a more concentrated population forecast in the Phoenix area. Panelists generally agreed that Arizona remains in better shape than many states, though they cautioned that job growth is slowing, population estimates may be revised, and budget and revenue forecasts should be treated carefully given uncertainty in the data. No votes or formal actions were taken.

Transcript Highlights:

• reasons leading to the incarceration of people which are mental health, substance abuse and juvenile delinquency
• All the amendment as language to provide increase penalties for contributing to the delinquency of a
• child, committing a first-degree felony, commits a secondary degree felony of contributing to the delinquency
• That is a first-degree felony of contributing to the delinquency of a minor.

Transcript Highlights:

• It would allow delinquent taxpayers to renew their license through RLD... ...or a permit, the way distance
• permit, if they're compliant with the tax and rent installment agreement and yet delinquent.
• It would allow tax and REF's property tax division to intercept excess delinquent property auction to

Committee: Senate Senate Tax, Business & Transportation

Transcript Highlights:

• The issue that went to court was the distribution of fees and interest collections on delinquent property
• tax collection. ...of fees and interest collections on delinquent property tax collections to make sure

Committee: House Revenue and Taxation

Transcript Highlights:

• The next allowable circumstance is juvenile delinquency proceedings involving acts that would constitute
• The statements were not taken in preparation for litigation and, in criminal or delinquency cases, were
• The next allowable circumstance is The next allowable circumstance is juvenile<00:14:22.720><c> delinquency
• </c><00:14:23.440><c> proceedings</c> juvenile delinquency proceedings juvenile delinquency proceedings
• cases were made criminal or delinquency cases were made prior<00:15:04.079><c> to</c><00:15:04.240><

Transcript Highlights:

• And what that means is that the taxpayer who is delinquent can pay the tax; the full tax, penalties are
• And what that means is that the taxpayer, who is delinquent, can pay the tax; the full tax, penalties
• they do this periodically every five six ten years and what that means is that the taxpayer who is delinquent
• can pay the And what that means is that the taxpayer, who is delinquent, can pay the tax, the full tax

Committee: Joint Joint Committee on Revenue

Summary: The Joint Committee on Revenue held a hybrid hearing on several property and local tax bills. The main focus was H.56, the Municipal Empowerment Act, which the Healey-Driscoll Administration, the Massachusetts Municipal Association, MAPC, and Salem Mayor Dominick Pangallo supported as a package of local options and administrative reforms. Supporters said municipalities need more tools to relieve pressure on property taxes and fund services, citing proposed increases to local meals and lodging taxes, a new local vehicle excise surcharge, senior property tax relief, one-year override flexibility for emergencies, and central valuation of telecom and utility property by DOR. The administration said the bill was based on municipal listening sessions and was intended to give cities and towns optional, not mandatory, revenue tools. Opponents, including the National Federation of Independent Businesses, argued the tax increases would hurt restaurants, hotels, tourism, and small businesses and add to affordability concerns. The committee also heard testimony on H.3211, dealing with deeds excise receipts, from Norfolk County Commissioner Richard Staidi. He said Norfolk County is financially stable but needs additional revenue for major capital needs at its agricultural school, especially a new cafeteria and other aging facilities, and also to support county programs such as veteran transportation services. On S.2020, a bill to allow settlements of tax liability, Greater Boston Legal Services, the Asian American Civic Association, and several individual taxpayers urged creation of a more workable offer-in-compromise process at DOR. They said the current system is too subjective, requires an unaffordable $5,000 threshold, lacks clear standards and appeal rights, and leaves low-income taxpayers stuck with unmanageable debt, license suspensions, or business closures. Supporters said the bill would give both taxpayers and DOR a practical way to resolve liabilities and bring people back into compliance. The committee also took testimony on S.1966, which would require nonprofits selling property to disclose any back-tax obligations to buyers. Senator Peter Durant said the bill was prompted by a personal experience in which a tax bill arrived after a nonprofit property purchase was already completed, and he argued the disclosure would prevent buyers from being surprised by retroactive tax liability. No votes were taken during the hearing, and the chair closed the session after hearing from all scheduled witnesses.

Transcript Highlights:

• For over 15 years, I prosecuted sexual assault cases, juvenile delinquency cases, and child protection
• prosecuted sexual assault<00:04:18.639><c> cases</c><00:04:19.040><c> juvenile</c><00:04:19.440><c> delinquency
• </c><00:04:20.120><c> cases</c> assault cases juvenile delinquency cases assault cases juvenile delinquency