Transcript Highlights:

• unmodified opinion over these financial statements as presented, which is the cleanest opinion that a CPA
• An unmodified opinion on the financial statements, again, the cleanest opinion a CPA firm or an auditor

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• And it's things like requiring a CPA to look at these things, and I can go through those if necessary

Bills: HB178, HB124, HB96, HB250, SB289, SB317, HB359, HB178, HB124, HB96, HB250, SB289, SB317, HB359

Keywords: HB178, Ten Commandments, public schools, K-12 education, Alabama, school display, religious display, Bible, Judeo-Christian, Establishment Clause, church-state separation, religion in schools, founding documents, Mayflower Compact, Declaration of Independence, U.S. Constitution, Northwest Ordinance, social studies, civics, history curriculum

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• Department's so that you would have more CPAs or, you know, grant-admitted people who know how to run

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• Both my wife, who was a CPA, and I saw after just a couple of years that the conventional farming system

Summary: The committee met with limited attendance at first, then took up a series of water, agriculture, and rural affairs measures. HB 3898 would allow the Texas Water Development Board to provide financial assistance for brackish water desalination projects in certain border counties and related nonprofit suppliers even if the projects are not in the state water plan. Supporters said it is needed to address severe water shortages in places like Webb County and to support future planning; opponents, including the Texas Alliance of Groundwater Districts, argued it bypasses the regional and state water planning process. The bill was left pending after testimony. The committee also heard HB 5339, which would create a higher-education grant program for regenerative agriculture research. A rancher testified that regenerative methods improved soil health, water retention, and farm viability, while a senator noted existing university research but said better coordination could help. Public testimony was closed and the bill was left pending. Members then heard HB 1523, a temporary prohibition on TCEQ issuing Austin a Class 5 injection well permit for an aquifer storage and recovery project in Bastrop and Lee counties until December 2027. Local officials from Bastrop supported the pause, citing unanswered questions about water treatment, recovery rates, and impacts on the aquifer, while Austin Water opposed the substitute, saying the project is central to its long-term water plan and that stakeholder talks were already underway. TCEQ explained its ASR permitting process and said public participation is possible but not always used in the current authorization process. The bill was left pending. HB 5659, concerning the Northeast Texas Municipal Water District and requiring majority city-council approval before certain water sales or interbasin transfers, drew testimony from district officials who said the change could interfere with existing contracts and district authority, but the chair emphasized the need for local buy-in and said the stakeholders had reached a workable compromise; testimony was closed and the bill was left pending. The committee also heard HB 1690, which would expand notice requirements for groundwater export permits so neighboring landowners and potentially affected aquifer areas are informed by certified mail and publication. The sponsor tied the bill to impacts from the Vista Ridge project, and no one testified against it; it was left pending. HB 3333 would prohibit TCEQ from issuing new wastewater discharge permits directly into the Devils River in Val Verde County. The sponsor and a conservation witness said the bill protects one of Texas’s most pristine rivers and reflects a local stakeholder agreement, while TCEQ said it can ensure water quality but acknowledged the river’s unique sensitivity; the bill was left pending. The committee also heard HCR 108 urging continuation of the U.S.-Mexico tomato suspension agreement, with supporters warning of major Texas job and consumer-price impacts if it ends, and HCR 76 urging federal action on imported shrimp, citing public health and industry concerns; both were left pending. Additional measures heard and left pending included HB 4158 on compensation for Texana Groundwater Conservation District directors, HB 654 creating a dismissal path for certain first-time deer hunting violations after self-reporting and hunter education, HB 4530 requiring Texas Water Development Board review of groundwater rights placed in the Texas Water Trust, HB 2128 directing a study of rural versus urban firefighting and rescue disparities, and HB 278 requiring groundwater districts and management areas to track progress toward desired future conditions over shorter intervals. On HB 278, witnesses split over whether the bill’s interim tracking would improve accountability or create new triggers that could be used against local districts, but no final vote was taken and the bill was left pending.

Transcript Highlights:

• Finances are online, they're audited by external CPAs, and we are recognized non-profits.

Bills: SB2024, SB227, SB268, SB1467, SB1580, HB5537, SB1313, SB1677, SB918, SB331, SB2207, SB2721

Keywords: e-cigarettes, marketing prohibition, youth protection, criminal penalties, public health, school funding, education reform, state budget, property taxes, equity in education, health care, licensing, complaint procedure, disciplinary action, law enforcement, death records, vital statistics, healthcare, trauma facility, Medicaid

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• The counting students hold the record for graduation and passing the CPA test on the first try with 100,000

Keywords: 999, senate, all

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• If you're a CPA, you know that GAAP is used by accountants to create financial statements, and GAS is

Summary: The Committee on Rules met with a quorum and heard extensive debate on SB 734, which would repeal Florida’s wrongful-death medical malpractice exception that bars certain adult children and parents from recovering noneconomic damages. Senator Yarborough presented the bill as a fairness and accountability measure, while many family members testified in support, describing deaths they believed were caused by medical negligence and arguing the current law denies equal justice. Opponents, including physician and insurer representatives, warned the bill could increase malpractice exposure, premiums, defensive medicine, and physician shortages. The committee also considered two late-filed amendments: Senator Burton’s amendment would make Department of Health investigative findings admissible in court, and Senator Martin’s amendment to that amendment would broaden admissibility/discoverability to additional disciplinary and prior-adverse-incident records and insurance coverage facts. After debate, the Martin amendment was adopted, but the Burton amendment as amended failed on a roll call vote. The committee then reported SB 734 favorably without the amendment. The committee next unanimously reported CS for SB 86 favorably. That bill, by Senator Burgess, expands peer support protections for first responders to include support personnel; there was little debate and several law-enforcement-related organizations indicated support. The committee also took up SB 316 on series limited liability companies. Senator Berman explained that the bill creates rules for series LLCs in Florida, and a late-filed amendment, requested by the Secretary of State, delayed implementation by one year. The amendment was adopted and the bill was reported favorably. Finally, the committee considered CS for CS for SB 384, which requires municipalities seeking to annex state-owned land to notify the relevant county legislative delegation when the first public hearing is advertised. Senator Burton presented the bill briefly, there was no opposition or debate, and the committee proceeded to vote on the measure.

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• CPA firms and other employees, once you give them a little bit more to do, they expect compensation for

Keywords: 912, senate, all

Summary: The Committee on Labor and Technology heard testimony on several measures. Senate Bill 327, relating to internships, drew broad support from the Department of Education, Department of Labor and Industrial Relations, University of Hawaiʻi, DBEDT, P20, HFIA, Hawaiʻi Electric, the Hawaii Primary Care Association, and the Chamber of Commerce, with suggested amendments to clarify the internship purpose, limit some responsibilities to the state executive branch, and address staffing and reporting details. The committee later recommended passing SB 327 with amendments, including changes to the internship language, private-sector references, work-hour limits, reporting requirements, and a deferred effective date for further discussion. Senate Bill 716, relating to the Hawaii Employment Security Law, received support from the Department of Labor and Industrial Relations as a step toward modernizing unemployment insurance, and the committee recommended passage with housekeeping and technical amendments. Senate Bill 717, relating to collective bargaining, would allow certain exempt employees to grieve suspensions or discharges. The City and County of Honolulu and the Department of Human Resources Development said the issue should remain a collective bargaining matter, while HGEA and United Public Workers supported the bill. DHRD opposed changing the statute and pointed to existing internal complaint procedures. The committee nevertheless recommended passing SB 717 with amendments and deferred the date for further discussion. Senate Bill 742, relating to data sharing, would create a data sharing and governance working group within the Office of Enterprise Technology Services and include appropriations. OETS, the Executive Office on Early Learning, the University of Hawaiʻi, DOE, Hawaiʻi Kids Can, Hawaiʻi P-20, and others supported the measure, with OETS estimating a total cost of about $2.64 million, including software, consulting, and six FTE. The committee recommended passage with amendments and a deferred effective date, and noted the budget request in the committee report. The final measure, Senate Bill 855, relating to the Hawaii Retirement Savings Act, would shift the program from opt-in to opt-out and appropriate startup funds; former Senator Brian Taniguchi and AARP supported it, while Retail Merchants of Hawaiʻi and the Tax Foundation of Hawaiʻi opposed it over costs and burdens on small businesses and concerns about adding mandates before the program is implemented. The committee recessed briefly on a proposed AARP amendment, then returned and indicated support for the opt-out language before taking the bill up for decision-making.

Transcript Highlights:

• So we really don't think CPA power is going to make our students safer, and it's going to make our workforce
• So we really don't think CPA power is going to make our students safer, and it's going to make our workforce

Keywords: 1191, senate, all

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• credit, contribution program, increasing the minimum on the circuit breaker tax credit, and adjusting CPA

Keywords: 995, all

Summary: The Joint Committee on Housing heard testimony on several housing bills, with much of the discussion focused on seasonal communities and funding for year-round housing in places like Martha’s Vineyard, Nantucket, Cape Cod, and the Berkshires. Speakers supported bills including H. 4410/S. 966 and related seasonal communities legislation, which would allow local option real estate transfer fees and expand tools for towns to preserve and create affordable housing. Testimony emphasized severe housing shortages, high home prices, workforce displacement, and impacts on public safety, schools, health care, and local businesses. Many witnesses said the transfer fee would provide a sustainable local revenue stream, citing prior land bank models on Nantucket and Martha’s Vineyard as proof the approach can work. The committee also heard testimony on H. 3989 regarding seasonal community designation, with supporters arguing that towns should be included automatically or through a simpler opt-in process, and on H. 4568 to expand the Family Self-Sufficiency Program, which would broaden access to a federal voucher-based savings and self-sufficiency model. Senator Edwards testified in support of a bill to create training for municipal board members, describing it as a toolkit to improve informed local decision-making. Senator O’Connor testified for a bed bug bill, saying it would create clearer landlord and tenant notification and treatment requirements and provide needed legal guidance after his family’s experience with an infestation. Senator Lovely also testified for the Homeworks program, which provides transportation so homeless children in motels and shelters can attend after-school activities. The committee further heard testimony on a bill to fund housing in seasonal communities through a transfer fee and on a companion measure to expand the seasonal communities toolkit, with repeated calls for favorable reports. Witnesses from public safety, health care, housing nonprofits, schools, and local government described staffing shortages and housing insecurity as urgent problems. Later, the committee took testimony on H. 1559/S. 102 to maintain stable housing for families with pets, with animal welfare groups supporting protections against eviction, breed discrimination, and excessive pet rent. They said housing-related pet surrenders are a major driver of shelter intake. The hearing also included testimony on H. 1498 to limit criminalization of homelessness, which would restrict citations, fines, and related consequences for outdoor camping tied solely to homelessness.

Transcript Highlights:

• I would like to introduce Diana O'Nei, CPA, Director of Administrative... Office of the Courts.

Keywords: 914, all

Transcript Highlights:

• And so not only is this complicated and time-consuming for the CPA, but it's also time-consuming in the

Summary: The committee first approved the minutes from its fourth meeting, held October 27-28 in Santa Fe, with Representative Duncan moving approval and no opposition. The chair then introduced a panel on the cost of providing medical care in New Mexico, focusing on physician shortages, rising practice costs, and access problems, especially in southern New Mexico and Las Cruces. Panelists included family physicians, a pediatrician, a cardiologist/electrophysiologist, and a community health center medical director, who described their backgrounds and practices before turning to the policy discussion. The doctors argued that New Mexico is losing physicians because of three main pressures: medical malpractice exposure, gross receipts tax on medical services, and low Medicaid reimbursement. They said malpractice premiums are much higher than in neighboring states, punitive damages and venue shopping increase risk, and the patient compensation fund and attorney fee structure create additional costs. They also described administrative burdens from insurance billing and referrals, the high debt and long training period for physicians, and the effect of corporate medicine and private equity on practice decisions. One panelist emphasized the economic impact of each physician on jobs and local spending, while another noted that shortages force patients into emergency rooms and delay specialty care. The panel presented a list of proposed solutions: reform punitive damages, limit venue shopping and stacking, restore lifetime medical payments from the patient compensation fund, enact apology protections, cap attorney fees, continue Medicaid funding improvements, and eliminate gross receipts tax on medical and dental services. Committee members generally agreed the presentation was thorough and useful, but several noted that some proposals fall outside this committee’s jurisdiction and would likely need to move through other committees, especially judiciary and tax. Some members supported drafting legislation or working on separate bills, while others urged caution, requested more input from hospitals and economists, and raised concerns about local government revenue impacts from GRT changes. The chair concluded by encouraging members to continue discussions offline and noted that the tax-related issue would be taken up further in the next day’s work.

Transcript Highlights:

• And so the CPAs that are all of the industries that are looking at here are going like, I don't understand

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• They also do referrals to CPA firms with assistance in financial reporting.

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• third area where we could have raised more revenues to increase county program aid, commonly known as CPA

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• I did some checking and found that the threshold for having a CPA audit... ...full audit of your liquor

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• Second, by June 1st, 2027, the CPA, State Water Control Resource Council Board and Regional Water Water

Keywords: 988, house, all

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• My professional background is that I'm a CPA, so I think they look to me for stats and whatnot.

Keywords: Meeting Start 00:00 Roll Call 00:24 SB 3 Discussion 01:06 SB 3 Vote 04:51 SB 15 Discussion 07:14 SB 15 Vote 14:42 SB 103 Discussion 15:39 SB 103 Vote 33:53 SB 201 Discussion 35:44 SB 201 Vote 39:47, 958, all

Summary: The House Standing Committee on Economic Development and Workforce Investment met with a quorum and first considered Senate Bill 3, relating to student athletes and NIL. Senator Max Wise said the bill would modernize Kentucky’s NIL framework so universities remain competitive and student-athletes can benefit, noting the state’s earlier NIL law and the need to act before a pending national settlement. Several members supported the bill but expressed concern that NIL has changed college athletics and could eventually affect high school sports. The committee reported Senate Bill 3 favorably. The committee then took up Senate Bill 15, relating to minimum wage exceptions for minor league baseball players. Senator Amanda Bledsoe and MLB representative Josh Allen explained that the bill would align Kentucky law with the players’ collective bargaining agreement, treating the players as salaried rather than hourly workers and addressing overtime issues. Members discussed the minimum weekly salaries at Single-A and Triple-A, along with housing, meals, and health benefits under the agreement. The committee adopted a committee substitute, passed a title amendment, and reported Senate Bill 15 favorably. Finally, the committee heard Senate Bill 103, which concerns the Office of Vocational Rehabilitation and services for people with disabilities. Senator Danny Carroll and provider advocates said the bill would add regulatory oversight, require reporting to the legislature and governor, and give preference to in-state services when available, while preserving access to out-of-state services when needed. Testimony focused on Kentucky’s low employment ranking for people with disabilities, unused federal funds, provider funding concerns, and an OVR order of selection that would limit services to the most severe cases. The committee adopted a committee substitute and reported Senate Bill 103 favorably after supportive comments from members about the program’s impact on employment and quality of life.

Transcript Highlights:

• audited because of that liquor store and did some checking and found that the threshold for having a CPA
• threshold<02:59:13.600> for<02:59:13.840> having<02:59:14.000> a<02:59:14.319> CPA
• <02:59:15.040> audit,<02:59:15.520> full threshold for having a CPA audit, full threshold
• for having a CPA audit, full audit<02:59:16.080> of<02:59:16.240> your<02:59:16.399>

Keywords: 1183, house

Transcript Highlights:

• On part one, do New Hampshire CPAs have... Representative Tney, thank you, Mr. Chair.
• Part one and part two: on part one, do New Hampshire CPAs have... New Hampshire CPAs do not...
• Okay, so the New Hampshire CPAs, however, have great access to the actual Internal Revenue Code, all

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.