Transcript Highlights:

• And will this upgrade be able to more effectively track that and handle if there is a future change to
• has its own system and is inputting... to something that tracks funding per student, and will this upgrade
• And so we agree that that calculation engine, along with the other segments, need to be upgraded.
• person to work on this system, and our staff should be able to do the lion's share of any types of upgrades

Summary: The committee heard a State Auditor’s Office performance audit on OSPI’s school apportionment system, which distributes K-12 funding to districts. Auditors said the system and its underlying 2008-era infrastructure are outdated, unstable, inefficient, and at high risk of errors or failure. They also found weak controls over data input, documentation, oversight, and monitoring, with heavy reliance on a small number of staff and vendor knowledge. In limited testing of three districts, the system calculated 2023–24 funding correctly, but auditors identified small discrepancies between state budget inputs and underlying statutory language and said broader system risks remain unresolved. JLARC members asked about the scope of the district testing, whether smaller districts face greater risk, the meaning of the funding discrepancies, and whether the system could support a future change to a simpler per-student funding formula. Auditors said the discrepancies were small but could compound into millions statewide, and that the audit did not evaluate broader policy questions or alternative system owners. They recommended OSPI modernize or replace the system and address current control weaknesses while the new platform is developed. OSPI officials largely agreed that the current platform needs replacement and said a feasibility study completed in 2024 found the system at catastrophic risk of failure. They clarified that the Legislature had approved up to $16 million in the state IT pool for the project, but that funding is released through gated oversight and not all of it had yet been appropriated for the current biennium. OSPI disputed the auditor’s characterization of some rounding and budget-law issues, saying the calculations were consistent with agency rules and legislative inputs, and explained that some manual workarounds are used to handle newer statutory requirements. One member of the public testified in support of modernizing the system and strengthening controls. The committee then adjourned.

Transcript Highlights:

• Florida Springs B-MAP mediation plans may require certain properties located within the B-MAP area to upgrade
• requirements to property owners so they can plan their investments and whether or not they are going to upgrade
• 12 years are going to have to pay to take that septic tank back out of the ground and put in an upgraded
• do that on a rolling basis, also to keep areas so the cost of Also, to keep areas so the cost of upgrading

Summary: The Committee on Environment and Natural Resources met with a quorum present and took up several environmental bills and one confirmation. First, the committee considered SB 1422 on surface waters, which was amended with a strike-all focused on coral reef protection and designation of coral reefs as critical natural infrastructure. Senator Garcia described the amendment as a way to support restoration, disaster resilience, and access to federal funding; Audubon Florida waived in support. The committee adopted the amendment and then reported CS for SB 1422 favorably. The committee next considered SPB 7034, a DEP rule ratification concerning the Lower Santa Fe and Ichetucknee River minimum flows and levels and recovery strategy. Senator Rodriguez explained the rule would replace prior MFLs and allow longer permits, while opponents from the Florida Springs Council and local river advocates argued the plan relies too heavily on one future wastewater reuse project, delays restoration, and lacks a clear funding source. DEP and JEA waived in support. After debate, the committee approved the motion to submit the proposal as a committee bill; the measure was favorably reported, with Senator Smith voting no. The committee then heard SB 1510 on DEP-related matters, as amended. The strike-all addressed Outstanding Florida Springs B-MAP mediation plans, septic system upgrades where sewer is unavailable, rural cost-share eligibility, notice to property owners, rulemaking procedures, and land acquisition governance, while removing biosolids and fee provisions. Florida Springs Council opposed the 60-day delay for B-MAP effectiveness, saying it could slow restoration and allow more conventional septic systems to be installed before stricter requirements take effect. DEP and others supported the bill. The committee reported CS for SB 1510 favorably. It also heard SB 1196 on waste facilities, which would prohibit new ash-producing incinerators and waste-to-energy facilities within two miles of certain federally authorized water impoundment areas, with an amendment narrowing the bill to Miami-Dade and Broward County. Supporters, including the City of Miramar, said it would protect water resources and Everglades restoration; opponents from the Florida Waste-to-Energy Coalition warned it would limit local solid waste options and could force more landfilling. The committee adopted the amendment and reported CS for SB 1196 favorably. Finally, the committee considered SB 912 on battery collection and recovery, establishing a battery stewardship program and requiring producers and retailers to join a stewardship organization by 2028. Supporters from the battery industry and recycling sector said the bill would reduce fires and keep batteries out of the waste stream. The committee adopted the amendment and reported CS for SB 912 favorably. The committee also recommended confirmation of Gary Jennings to the Atlantic States Marine Fisheries Commission, and then adjourned.

Transcript Highlights:

• - and moderate-income households and small businesses finance projects such as energy-efficiency upgrades
• Just wondering if it was on the governor's radar about Rainier School in Pierce County and the upgrades
• For example, with funding provided in the last session, Western upgraded two stormwater vaults, each
• is why we're coming to you today, requesting $2 million to fund the next phase of our multi-year upgrade

Bills: HB2295

Committee: House Capital Budget

Keywords: Washington capital budget, supplemental capital budget, capital appropriations, state building construction account, taxable building construction account, climate commitment account, natural climate solutions, housing trust fund, affordable housing, supportive housing, homelessness, manufactured home communities, mobile home parks, school construction, school modernization, school seismic safety, healthy schools, school electrification, SCAP, behavioral health facilities

Transcript Highlights:

• systems, resolves building code and accessibility deficiencies, improves energy efficiency, and upgrades
• Many nondiscretionary critical safety and security needs, such as security control system upgrades, fence
• protection system upgrades, and security camera upgrades, are not eligible for bonding dollars.

Bills: HF3220

Committee: House Capital Investment

Transcript Highlights:

• The report includes such information as the year of construction, maintenance, upgrade history, treatment
• Part 2 of the roadmap requires DEP to submit a priority ranking for upgrading all sewage facilities to
• And Part 3 creates a progress report on the facilities' upgrade, including a list of facilities requiring
• upgrades, preliminary costs, and projected timelines.

Committee: Senate Appropriations Committee on Agriculture, Environment, and General Government

Summary: The Appropriations Committee on Agriculture, Environment, and General Government heard and advanced a large slate of bills, beginning with SB 978, which directs DEP to report on large sewage disposal facilities, rank them for wastewater treatment upgrades, and provide progress reports; it was reported favorably without public opposition. The committee also adopted an amendment and favorably reported SB 1388, which restricts vessel safety inspections without probable cause, creates a five-year safety decal, addresses spring protection zones, and bars FWC fishing licenses for commercial vessels owned by alien powers. Members raised some questions about spring protections and boating access, and one public witness urged further review of the spring-zone language. The committee then favorably reported SB 880, designating the American flamingo as state bird and the Florida scrub jay as state songbird, after testimony supporting both birds as symbols of Florida’s identity and conservation values. Several other measures were heard and passed. SB 830, dealing with lost or abandoned migrant vessels and aligning with House language, was amended and reported favorably. SB 1326, which requires local plans to maintain hurricane evacuation clearance times and allocates building permits in Monroe County and nearby municipalities, was amended to spread allocations over at least 10 years and then passed. SB 490, expanding off-duty concealed carry eligibility to correctional officers and correctional probation officers and exempting certain public safety personnel from the waiting period for rifles and shotguns, was reported favorably after support from the Florida PBA. SB 26, an uncontested claim bill for injuries from a 2022 crash, also passed, with one member suggesting future consideration of health insurance coverage for victims in similar cases. The committee additionally approved SB 98 on securities regulation and fingerprinting requirements, SB 1212 on firefighter health and safety, SB 196 on labeling food and cosmetics that contain vaccine materials or certain chemicals, SB 1300 restricting oil and gas drilling structures in sensitive areas, SB 1612 on financial institution assessment and stock offering timelines, and SB 492 on mitigation banking and wetland conservation easements. SB 1212 drew strong support from firefighters, while SB 492 drew both support and opposition from environmental and development interests, with concerns raised about wetland function, credit release timing, and conservation easement releases. Finally, the committee unanimously recommended confirmation of 12 appointees to water management district governing boards and adjourned after members recorded individual votes on selected bills.

Transcript Highlights:

• This would enable us to leverage federal funds for renewable energy and energy storage upgrades at state-owned
• Two FTEs for enterprise labor... and two FTEs in our accounting services division to continue to upgrade
• Our office seeks one-time funding of $500,000 to complete the renovation of our upgrade the Town Square
• Additionally, the office is requesting $250,000 to upgrade our primary server room in the same building

Bills: HF2783 , HF2603 , HF2846 , HF2354 , HF1836 , HF2713 , HF1198 , HF1389

Committee: House State Government Finance and Policy

Transcript Highlights:

• </c><00:58:37.880><c> to</c> with making critical upgrades to with making critical upgrades to equipment
• </c> match funding for critical upgrades match funding for critical upgrades across<00:59:09.920><c>
• </c> major facility and Equipment upgrades major facility and Equipment upgrades include<00:59:16.720
• These funds are not just about upgrading classrooms; they're about empowering students, strengthening
• These funds are not just about upgrading classrooms; they're about empowering students, strengthening

Committee: House Higher Education Finance and Policy

Transcript Highlights:

• aspect of the ADA, and I guess what I'm trying to understand is: has there been problems updating or upgrading
• figure also on any project in the Commonwealth that if you hit the threshold, you're required to upgrade
• certain cost per square foot associated to doing that work, but we then find out that we need to upgrade
• If you're spending more than $100,000, there are some fundamental requirements that need to be upgraded
• And then we have the ADA upgrades for the deaf and hard of hearing to the notification systems in a number

Summary: The Special Commission on Correctional Consolidation and Collaboration met on October 17 with members attending in person and virtually. The commission approved the September 15 minutes and then heard a detailed presentation from DCAM Commissioner Adam Bakey on the correctional facilities portfolio, including the age and condition of DOC and sheriff facilities, deferred maintenance, ADA compliance, decarbonization mandates, and how capital funding is allocated. Bakey said the correctional portfolio includes 36 facilities, with average ages over 50 years, and described how older, rapidly built facilities from the tough-on-crime era now face significant maintenance and replacement needs. He also explained the distinction between catch-up deferred maintenance and ongoing keep-up needs, and noted that construction costs and code thresholds have made projects more expensive. Commissioners and sheriffs asked about ADA requirements, aging and overcrowded facilities, hazardous materials, parts availability for obsolete systems, plumbing and health risks, and whether a newer, more modern correctional facility should be considered. Bakey said many projects trigger broader code upgrades, that some dormant facilities remain in the portfolio, and that health-care and correctional construction are among the most expensive building types. He outlined current funding, including annual deferred maintenance allocations for DOC and formula-based five-year commitments for sheriffs, plus a new competitive capital program for larger sheriff projects. He also explained the Designer Selection Board and “house doctor” process used to procure architects and engineers. The commission then shifted to planning its next steps, focusing on public input. Members agreed the next meeting should likely be a public hearing or include public testimony, with possible input from people with lived experience and consideration of facility tours, especially of women’s facilities such as Framingham. Members emphasized the need to define the commission’s scope clearly so testimony stays focused on structural and consolidation issues rather than all correctional policy topics. The meeting ended with plans for the co-chairs to coordinate the public process and a motion to adjourn, which passed without opposition.

Transcript Highlights:

• And I know sometimes my communities want to use those to upgrade their infrastructure.
• And I know sometimes my communities want to use those to upgrade their infrastructure.
• And now they won't have the resources to be able to upgrade that infrastructure if we get the level of
• Most of them have to pay for upgraded utilities.
• They're already having to pay, most of them, for upgraded utilities like electrical panels, so they have

Summary: The Assembly Housing and Community Development Committee heard several housing-related bills. SB 457 would direct HCD to develop statistical formulas based on historical development data to help cities complete housing element site inventories, with the author and supporters arguing it would make RHNA compliance more realistic and less costly; the California Building Industry Association opposed, and the bill was later approved on a 7-1 vote. SB 904 would codify and expand wildfire-rebuilding coordination and reporting practices used after recent fires, with supporters saying it would speed recovery and opponents questioning the need for additional reporting; it passed 11-1. The committee also took up SB 1091, which would create a state acquisition-and-preservation program for unsubsidized affordable housing to prevent displacement; it drew broad support from housing and tenant groups and passed 9-1, with members emphasizing preservation as a key housing strategy. Members also considered SB 1267, which would require EV charger installers in common-interest developments to indemnify associations during installation and make homeowners responsible for costs arising from use of privately owned chargers. The bill was presented as a follow-up to prior HOA-related EV charging legislation, with support from HOA, EV, and climate groups and opposition from the California Association of Realtors pending amendments; it passed 10-0. SB 1117 would clarify that ADU impact fees above the 750-square-foot exemption are charged only on the portion above that threshold, not the entire unit, and supporters said it would remove a fee cliff that discourages slightly larger ADUs. Cities, special districts, and fire agencies opposed or opposed unless amended, citing infrastructure funding concerns, but the bill passed 10-0 after extensive debate. The committee also heard SB 1361, which would prevent local governments from taking actions to avoid SB 79 transit-oriented housing requirements at existing or planned transit stops. Supporters from L.A. Metro, labor, and housing groups said it would protect transit investments and jobs, while the City of Burbank opposed; the bill passed 9-0. Two consent items, SB 722 and SB 1426, were approved without discussion. Throughout the hearing, members repeatedly stressed the goals of streamlining housing production, preserving existing affordable homes, and reducing barriers to rebuilding and transit-oriented development.

Transcript Highlights:

• He has fought for years for systems modernization, upgrading our county systems that they have to use
• <c> modernization,</c> for years for systems modernization, for years for systems modernization, upgrading
• ><c> county</c><00:04:07.000><c> systems</c><00:04:07.640><c> that</c><00:04:07.800><c> they</c> upgrading
• our county systems that they upgrading our county systems that they have<00:04:08.320><c> to</c><00:
• There were schools that wanted some upgrade dollars and Democrats wouldn't do that.

Transcript Highlights:

• , you know, require these health ordinances to be applicable to ADUs for inspection, maintenance, upgrade
• , you know, require these health ordinances to be applicable to ADUs for inspection, maintenance, upgrade
• ordinances to be applicable to ADUs for inspection,<00:25:38.560><c> maintenance,</c><00:25:39.000><c> upgrade
• </c><00:25:39.400><c> or</c> inspection, maintenance, upgrade or inspection, maintenance, upgrade or

Committee: Senate Commerce

Transcript Highlights:

• greenhouse gas polluters to contribute to a fund for climate adaptation: strengthening infrastructure, upgrading
• That might include protecting bridges and roofs, upgrading stormwater systems and ditches, fortifying
• protecting bridges That might include protecting bridges and<00:08:48.320><c> roofs,</c><00:08:49.280><c> upgrading
• </c><00:08:49.760><c> stormwater</c><00:08:50.320><c> systems</c> and roofs, upgrading stormwater systems
• and roofs, upgrading stormwater systems and<00:08:51.040><c> ditches,</c><00:08:52.040><c> fortifying

Summary: Rep. Athena Hollins and Sen. Ann Johnson Stewart introduced Minnesota’s proposed climate superfund bill, describing it as a way to make major historical greenhouse gas polluters help pay for climate adaptation and infrastructure repair. They said the bill would target large fossil fuel corporations with significant emissions and use the revenue for projects such as stormwater upgrades, bridge and roof protection, erosion control, drinking water protection, cooling cities, and other resilience work. Both lawmakers framed the proposal as a matter of accountability and fairness, arguing that Minnesotans should not keep paying for damage caused by companies that profited from fossil fuel pollution. Several supporters testified in favor of the bill, including St. Paul City Council Vice President Nyang Kheimey, former legislator and medical student Hunter Cantrell, Unidos Minnesota volunteer Bonnie Becol, and 100% Minnesota’s Aurora Vautrin. They emphasized local climate impacts such as flooding, wildfire smoke, extreme heat, emerald ash borer damage, asthma, and infrastructure failures, and said the costs are increasingly falling on taxpayers, local governments, and vulnerable communities. Kheimey highlighted municipal needs and St. Paul’s own climate investments, while Cantrell focused on environmental racism and health harms, and Becol and Vautrin stressed species loss, community recovery costs, and the burden on residents. In the question-and-answer portion, Hollins and Johnson Stewart explained that the bill would apply to fossil fuel corporations with at least 1 billion metric tons of carbon emissions and a nexus to Minnesota, not local utilities. They said the State Auditor’s office would determine the assessments owed by companies, while the Minnesota Pollution Control Agency would hold the fund and administer grants. They also said they were looking to models in Vermont and New York and hoped the proposal could attract bipartisan support because it is tied to affordability and shifting costs away from taxpayers and onto polluters. No vote or formal committee action was taken in the transcript, and the event ended with the sponsors opening the bill to questions.

Transcript Highlights:

• I remember seeing solar arrays; they upgrade light fixtures to allow for the use of ultra-efficient LED
• And the best part is that many of these upgrades can pay for themselves through energy savings.
• I remember since all solar arrays, they upgrade light fixtures to allow for the use of ultra-efficient
• And the best part is that many of these upgrades can be. benefit of adding going to classrooms.
• And the best part is that many of these upgrades can pay for themselves through energy savings.

Bills: SB5821 , SB6004 , SB6010 , SB5941

Committee: Senate Environment, Energy & Technology

Keywords: nuclear energy, energy strategy, advanced technology, sustainability, state policy, renewable energy, public entities, electric generation, contracting, SB 6010, Washington energy siting, EFSEC, Energy Facility Site Evaluation Council, tribal consultation, government-to-government consultation, federally recognized tribes, energy facility siting, RCW, clean energy, alternative energy

Transcript Highlights:

• In **SB 233**, it allocates $40 million for fairground upgrades.
• Upgrades. This is in Prop 4, you mean? Yes, I believe.
• Yes, those dollars would go to CDFA's Sting Fairgrounds Fair and Expo program to support necessary upgrades
• Just general upgrades. This is an existing CDFA program. They'll be able to apply.
• We need that funding to get these ports upgraded.

Committee: House Budget

Transcript Highlights:

• to rephrase the question, I think it was there was a $40 million request for bonding for security upgrades
• So, um, you know, security upgrades and security needs are going to continue to be changing as the world
• So, um, you know, security upgrades and security needs are going to continue to be changing as the world
• So, um, you know, security upgrades and security needs are going to continue to be changing as the world
• So, um, you know, security upgrades and security needs are going to continue to be changing as the world

Transcript Highlights:

• We don't want to be in a situation where we're being asked to upgrade something that could be part of
• There's the Accuity product that we currently use and the upgrade, the enhancement that they have, and
• I'm wondering if, you know, if we had the software upgrade, would that be a potential way of, you know
• I'm wondering if, you know, if we had the software upgrade, would that be a potential way of, you know
• , because I think also system upgrades, because I think that<01:28:56.080><c> they</c><01:28:56.240><

Summary: The chairman opened by explaining that the committee would hear proposed interim topics and then rank them by written submissions rather than debating them one by one. The Public Service Commission presented two topics: an educational session on small water utilities, citing maintenance needs, water-quality compliance, and difficulty accessing capital, and a review of civil penalties for pipeline safety violations because Wyoming’s statutory penalties are far below federal levels and could affect compliance and funding. Members and outside presenters then outlined a range of additional topics. Representative Campbell proposed work on fire protection districts and EMS districts, focusing on financial stability, mill levies, and possible county authority to combine districts and levies. He also raised public records at meetings, corporate filing fees, and fraudulent corporate filings. The Community College Commission proposed updating annexation statutes so communities can join community college districts more easily, especially where current mill-levy rules create funding issues. Senator Crago supported the fraudulent corporate filings topic and noted related technology-based solutions and overlap with blockchain issues. Other proposals included CPA “Pathways” licensing changes to address a shortage of accountants, a review of public meetings and public records laws, continuation of the electricity study with emphasis on grid reliability and large-load capacity constraints, and a broader review of the public meetings and records act. Ashley Harpstreith of the Wyoming Association of Municipalities supported extending municipal audit deadlines and described a statewide shortage of auditors and CPAs. Healthy Wyoming proposed studying health coverage options for low-income working adults, including state-sponsored or cooperative models. Representative Chestek proposed making most nonpartisan county offices elected on a nonpartisan basis. No votes or final selections were taken in the portion provided; the committee mainly heard testimony and discussed whether topics should be assigned to this committee or another one.

Transcript Highlights:

• Uh, so have you ever been said, "Hey, don't worry about this disconnected fiber until we need to upgrade
• Uh, so have you ever been said, "Hey, don't worry about this disconnected fiber until we need to upgrade
• Uh, so have you ever been said, "Hey, don't worry about this disconnected fiber until we need to upgrade
• Uh, so have you ever been said, "Hey, don't worry about this disconnected fiber until we need to upgrade
• </c> upgrade it or anything like that." upgrade it or anything like that."

Summary: The Information Technology Oversight Committee met with a quorum, approved the prior meeting minutes, and then heard a presentation from Leadcore representatives Jimmy Bird, Mike Murray, and Rebecca Moss on the Kentucky Wired network. Leadcore described its role as the design-builder and service provider under the KCNA contract, saying the network was built with roughly 13,200 feet of fiber, mostly aerial, and that the use of non-armored cable was a Kentucky-side decision made to reduce cost. They also said aerial construction and non-armored cable increase maintenance challenges, including storm damage and squirrel-related damage, and reported FY25 service activity of 104 break-fix events, 30 maintenance replacements, 64 storm-damage events, and nearly 13,000 feet of fiber replaced to date. Committee members questioned whether the original project anticipated this level of replacement and whether any forecast existed for maintenance under non-armored cable. Leadcore said it did not do a formal forecast and could not say whether the replacement rate was above or below norms, though it acknowledged the decision not to use armored cable came from the Kentucky side of the contract. Members also asked about whether replacements caused network degradation; Leadcore said it tries to replace cable at existing splice points to avoid degradation and, where needed, uses armored cable for replacement sections going forward. The committee then explored Leadcore’s relationship with Excel and KCNA. Leadcore said it has a service-level agreement for KCNA-related fibers but not for dark fibers used by Excel, and that Kentucky Wired fibers get priority on service requests. It said outages are reported through a 1-800 number and that it was not aware of any access problems to the huts. On the tech refresh, Leadcore said its understanding is that maintaining the network is its responsibility, but the technology refresh is not; it said only a very limited amount of refresh has occurred and that this did not match the original contract intent. Leadcore also said it had not been asked to defer maintenance. The chair closed by saying the testimony would inform a committee report and that he intended to recommend clawing back or withholding some previously authorized Kentucky Wired and refresh funding until an audit is complete, with the committee to vote on a report later.

Transcript Highlights:

• I mean, I’m just thinking about are utilities needing to do safety upgrades, rail upgrades, efficiency
• upgrades that benefit taxpayers?
• <00:26:08.760><c> rail</c><00:26:09.200><c> upgrades</c><00:26:10.000><c> efficiency</c> upgrades rail
• upgrades efficiency upgrades rail upgrades efficiency upgrades<00:26:11.120><c> that</c><00:26:11.279
• that benefit taxpayers and I'm upgrades that benefit taxpayers and I'm wondering<00:26:14.120><c> if

Committee: Senate Taxes

Transcript Highlights:

• increasingly difficult and expensive capital projects ranging from water and sewer infrastructure upgrades
• However, due to the system's small size, the city can... ...infrastructure upgrades.
• However, due to the system's small size, the city cannot afford to finance these upgrades without at
• Our two wells are shut down due to contamination that requires over $8 million each in treatment upgrades
• . ...that requires over $8 million each in treatment upgrades.

Committee: Senate Local Government

Transcript Highlights:

• Upgrades. Follow up, thank you, Mr. Chair.
• So, it could have been, you know, an infrastructure upgrade.
• is the we're just renaming the program and the funds, but what We're we're talking about is for to upgrade
• reflecting what was actually going on, which was more of a military aspect and more of a military upgrade
• No, it doesn't change that we've been working with in order to upgrade the schools.

Bills: HB4030 , HB4031 , HB4032 , HB4033 , HB4034 , HB4035 , HB4036 , HB4037 , HB4038 , HB4039 , HB4040 , HB4041 , HB4042 , HB4043 , HB4044 , HB4045 , HB4046 , HB4047 , HB4048 , HB4049 , HB4050 , HB4051 , HB4052 , HB4053 , HB4054 , HB4056 , HB4057 , HB4065 , HB4067 , HB4071 , HB4072 , SB1144 , SB1145 , SB1146 , SB1147 , SB1148 , SB1149 , SB1156 , SB1157 , SB1158 , SB1159 , SB1161 , SB1162 , SB1163 , SB1164 , SB1165 , SB1166 , SB1167 , SB1174 , SB1175 , SB1176

Committee: Senate Joint Committee on Appropriations and Budget

Keywords: education funding, budget appropriations, public schools, teachers' retirement, early childhood education, aeronautics, infrastructure, funding, sustainability, Oklahoma, mining, operator fees, coal production, noncoal mining, department of mines, revenue, state budget, budgetary reform, financial legislation, fiscal accountability