Video & Transcript : 'pharmacy school' :
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WA
Washington 2025-2026 Regular Session
House Appropriations Mar 9th, 2026
Transcript Highlights:
- The report is to include specific data for each district, school, or state tribal education compact school
- , including charter schools, which are public schools.
- , but this isn't about the debate over charter schools or public schools or whatever we might debate
- an enriched school experience.
- But they tell these kids right in high school, you can do a little bit of high school.
Summary:
The House Appropriations Committee met in executive session on three bills. For Second Substitute Senate Bill 6182, staff explained it would create an abortion savings program funded by a new assessment on health carriers to support grants for abortion clinical care access. Representative Marshall offered amendments to limit grants to Washington residents, expand eligibility to IVF and fertility providers, prioritize medically underserved areas, and add a 2031 sunset; all were rejected or withdrawn. The committee then voted 18-10 to report the bill out with a do pass recommendation.
For Engrossed Substitute Senate Bill 6260, staff briefed a striking amendment that would reduce savings in K-12 spending by changing local effort assistance and Running Start limits, prioritizing some transition-to-kindergarten funding, and eliminating inflation increases for National Board bonuses. Members debated a series of amendments on bus depreciation, charter school LEA payments, transition-to-kindergarten funding, and Running Start. Some amendments were adopted, including a bus depreciation change and a Running Start adjustment, while others were rejected. The committee then adopted the striker as amended and reported the bill out 17-12 with a due pass recommendation.
For Substitute Senate Bill 6355, which would establish the Washington Electric Transmission Authority and related board and advisory structures, members considered amendments on rural land-use expertise, eastern Washington board representation, corridor review standards, tribal workgroup removal, and payments in lieu of taxes for transmission facilities. One amendment was withdrawn and the others were rejected except for a landowner/rural expertise amendment that passed. The committee then reported the bill out 18-11 with a due pass recommendation. At the end of the meeting, members exchanged closing remarks thanking staff and colleagues, and the committee adjourned.
NM
New Mexico 2025 Regular Session
IC - Legislative Education Study Jun 25th, 2025
Transcript Highlights:
- to high school as well as an alternative school principal.
- What is the school?
- That's a piece that's been really big in my mind that we talk about schools, schools, schools, and to
- You may know that our local school district Portales voted for a 4 day a week schools and uh.
- That's sort of my focus is if students would enjoy school, more students would stay in school.
CA
California 2025-2026 Regular Session
Senate Education Committee Apr 8th, 2026
Transcript Highlights:
- I grew up in San Bernardino, educated, graduated from Pacific High School, went to local elementary school
- Albuterol in public schools.
- The CDE already recognizes schools for excellence in other priority areas such as the Green Ribbon Schools
- We're not putting pressure on any school districts or schools to implement new programs when it comes
- or rural schools participate.
Summary:
The committee heard several education-related bills. SB 1154 would let community college districts use best-value procurement for public works over $1 million. The author and community college supporters argued it would improve project quality and reduce delays and change orders, while contractor groups opposed it, saying the bill’s skilled-and-trained workforce and safety provisions would narrow competition and add subjectivity. The bill passed the committee on a 4-2 vote and was placed on call.
SB 1347, a cleanup bill clarifying that stock albuterol may be kept in all public schools, including preschool programs, drew support from school nurses, respiratory care advocates, and a physician who said it would help schools respond to asthma emergencies. With no opposition, it passed unanimously and was placed on call. SB 1222 would create a pilot program designating a lead county office to help regions improve career technical education implementation; supporters said it would expand access and build regional capacity, while Senator Cabaldon questioned the need for another pilot and urged more direct funding instead. The bill passed and was placed on call.
The committee also considered SB 1378, which would create a California Excellence in Service Learning designation for schools and districts. Supporters said it would recognize and encourage service-learning programs without mandating curriculum changes, while some members raised concerns about adding more state designations and administrative work. It passed and was placed on call. SB 1048 would create a Seal of Climate Literacy for high school students; supporters said it would recognize climate-related learning and connect students to green careers, while members cautioned against using seals to influence curriculum and noted equity and implementation concerns. It also passed and was placed on call.
Finally, SB 1101 would require higher education institutions to notify students, faculty, and staff when their personal information is shared with federal agencies in OCR-related investigations or subpoenas. Supporters framed it as a privacy and free-speech protection in response to recent federal requests for campus information, while the author said the bill would not block lawful subpoenas but would require notice and limit voluntary disclosures. The committee discussed legal and constitutional issues, but no vote was taken in the portion provided.
AR
Transcript Highlights:
- to vote to detach from their existing school districts and establish new isolated school districts.
- This will allow the existing school district, which has had students go to the new detaching school district
- The school districts will establish new isolated school districts.
- This will allow the existing school district, which has had students go to the new detaching school district
- View as an example because they did have two schools vote to detach and create two new school districts
Summary:
The Executive Subcommittee met and first approved an emergency rule change from the Department of Education to update consolidation and annexation rules to reflect Acts 919 of 2025 and 157 of the 2026 fiscal session. The rule implements the creation of new isolated school districts after local detachment votes, and officials explained the funding structure for parent districts: they retain foundation funding, declining enrollment funding, and local tax revenue, while 90% of the foundation funding generated by detaching students is forwarded to the new districts. Members discussed the financial impact in detail, and the emergency rule was approved without objection, effective upon adjournment of the Legislative Council meeting on June 19, 2026.
The Department of Human Services then presented an emergency rule allowing hospitals to open separate adolescent substance use disorder units and receive payment for residential services provided to adolescents. The rule was approved without objection, and Senator Irvin requested that the topic be placed on a future public health agenda for an update.
The committee also approved Whitehall’s waiver request to exceed $1 million through cooperative purchasing for construction services related to a project using a vendor with prior experience and a longer-warranty system. In addition, members voted to keep committee per diem, mileage, and expense allocations unchanged for the new fiscal year. Finally, the committee approved a motion to cancel the July 2026 Legislative Council meeting, allow only subcommittee meetings with imminent matters through July 31, and treat July subcommittee actions as final for reporting at the August 21, 2026 meeting.
TX
Transcript Highlights:
- AB 1081 by Curry relating to the placement of its school.
- , public school accountability system.
- HB 1122 by Lopez at Cameron relating to the employment of certified school counselors by school districts
- regarding the state laws governing the public schools providing a civil penalty.
- for students and by school districts for the Committee on Public Education.
NH
Transcript Highlights:
- </c> school board members in their districts. school board members in their districts.
- c> audit</c> charter school one charter school audit charter school one charter school audit and<00:36
- </c> school district, charter, public school school district, charter, public school or<01:51:27.040>
- </c><01:57:02.080><c> because</c><01:57:02.480><c> school</c> only one school district because school
- </c> school board has risen to the occasion. school board has risen to the occasion.
Summary:
The Education Funding Committee met in executive session and reviewed several previously heard bills, but focused its discussion on SB 586 and SB 580. The chair explained that SB 586 would require school districts and school administrative units to publish audit reports after the fiscal year, and that an amendment, 1472H, had been prepared to replace the relevant audit/reporting section. The amendment would add SAUs to the reporting entities, expand the contents of audits to include items such as employee lists, pay, benefits, and pension liabilities, and change the timing so audits are submitted nine months after the fiscal year end, followed by a three-month Department of Education review and then a further correction period before any grant funding could be withheld. The amendment would also require the reports to be posted in searchable electronic form on the web. Committee members discussed whether the bill’s “non-compliance” language referred only to incomplete submissions or also to audit findings, and several members raised concerns about whether the Department of Education had the staff and authority to take on this role, whether the existing DOE25 process would be displaced, and whether the bill should instead remain with the Department of Revenue Administration. One member noted that the fiscal note anticipated the need for additional auditors and significant staffing costs.
The committee also reviewed SB 580, described as a school cooperative purchasing program bill that also contains policy provisions for charter school trustees, school board members, and receivership-related language tied to Claremont. The chair said the committee had previously heard comments from Charlie Arlinghouse on the cooperative purchasing portion and would use a side-by-side comparison prepared by staff when it reached that bill. Other bills on the docket were briefly described but not taken up that day: SB 491, which has committee-requested amendments and a separate non-germane amendment related to curriculum frameworks and academic standards; SB 513, an owner’s project manager bill held as a possible vehicle for future non-germane language; and SB 531, concerning a cosmetology program in Coös County and a possible task force. The chair said the committee would not address 491, 513, or 531 that day and would return to 580 and 586.
MN
Transcript Highlights:
- I've talked to—I’m proud to represent Edison High School, which is Minneapolis Public Schools High School—and
- Osceola Area Schools is Minnesota's fifth largest school district, with over 20,000 students.
- Cloud School District.
- and into high school.
- </c> starting in high school starting in high school in<01:17:49.120><c> high</c><01:17:49.280><c> school
Summary:
The Education Finance Committee met remotely on February 16, 2022, with a quorum present and approved the minutes from the previous day by voice vote. Chair Dabney said the committee was spending the week on public school staffing shortages, especially efforts to increase and retain BIPOC teachers, and introduced testimony on the Collaborative Urban and Greater Minnesota Educators of Color Grant Program (CUGMEC) and the broader Increasing Teachers of Color Act.
Testifiers from St. Thomas, Augsburg, and Hopkins described the history and impact of the legacy educator-of-color programs. Kathleen Campbell said the original Q program was created to address underrepresentation, remove financial barriers, and provide mentorship and culturally relevant support; she argued that when the grant became competitive in 2017 without additional funding, support was spread too thin and student capacity dropped. Audrey Lensmeyer described Augsburg’s East African Student-to-Teacher Program, rooted in community advocacy in Cedar-Riverside, and said it has produced strong completion and licensure outcomes. Keenan Jones shared his path from paraprofessional to teacher and district leader, emphasizing the importance of scholarships, mentorship, and outreach to high school students, including a statewide co-enrollment Intro to Teaching course.
Representative Hassan then presented House File 3079, saying the bill aims to attract, prepare, complete, and retain more teachers of color and American Indian teachers through several grant and program changes, including Closing the Educational Opportunity Gap grants, Cook Mac funding, teacher mentorship and retention updates, and revisions to CUGMEC. He said the bill responds to a severe shortage of BIPOC teachers and that the requested investment is small relative to the state surplus. Student and educator testimony followed, including a third-grade student from Crookston and Ava Roots, both of whom described the importance of having teachers who reflect students’ cultures and experiences. Natalia Benjamin, the 2021 Minnesota Teacher of the Year, also testified about retention challenges for educators of color and racialized workplace treatment. The committee indicated it intended to lay over HF 3079 for possible inclusion in a future omnibus bill, and Representative Richardson moved the bill to be laid over for further consideration.
NH
Transcript Highlights:
- That's the high school at the school. That's the high school at the CTE<04:07:57.199><c> center.
- That includes school social workers, school guidance counselors, and school psychologists.
- </c> school guidance counselors, and school school guidance counselors, and school psychologists.<04:
- schools.
- Schools are working on in schools. Schools are working on graduations,<07:20:44.160><c> etc.
ND
North Dakota 2026 1st Special Session
Special Education Funding Committee May 6th, 2026
Special Education Funding Committee
Transcript Highlights:
- NDSA and ACT, high school only, obviously, So NDSA and ACT, high school only, obviously, make up around
- ELA and high school math.
- So as educators, as children come to school not prepared for school, it becomes really difficult for
- and big schools?
- And that number is going to be variable between school districts and also some school districts, like
Summary:
The committee met with a quorum, approved the March 4, 2026 minutes, and received a lengthy Department of Public Instruction presentation from Stanley Schauer Jr. on North Dakota student performance data in math and ELA, with comparisons between students with disabilities and students without disabilities. Schauer explained the assessment systems used, the 1% alternate assessment cap for students with the most significant cognitive disabilities, the absence of 2019-20 data due to the pandemic, and how state standards are set by North Dakota educators. Members asked about cohort trends, the role of alternate assessments, grade-level patterns, and whether the state should focus more on reducing the novice category than on moving students from approaching to proficient. Schauer also discussed the new NDA Plus assessment, the state’s planned growth model, and the possibility of future breakdowns by disability category or by schools using science-of-math approaches. Special education educators testified that students with disabilities continued to receive services during COVID because of FAPE obligations, which likely helped limit learning loss, and emphasized that IEP teams focus on individual growth rather than only proficiency buckets.
Committee members then shifted to special education funding and possible funding models. Brandon Bombach of Grand Forks Public Schools presented on the state aid formula, focusing on the special education weighting factor and arguing that the current formula does not adequately respond to growing student needs because it counts enrollment but does not adjust when the number of students with IEPs rises. He used examples to show that a district can have the same enrollment and receive the same weighting even if the number of students needing services increases. Members discussed whether the formula should be tied more closely to actual need and accountability, and the chair indicated that the committee would continue gathering data and ideas for a later meeting.
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Twenty Six - Tuesday, February 24
Missouri House Floor Meeting
Transcript Highlights:
- Louis Public Schools.
- Louis Public Schools.
- And, you know, people are going to school there. They're in public school.
- We were in like middle school or early high school.
- It says that if you're a high school or an It says that if you're a high school or an elementary school
KY
Kentucky 2026 Regular Session
Senate Legislative Session Day 18 (2-2-26)
Kentucky Senate Floor Meeting
Transcript Highlights:
- </c> school system. school system.
- This was some elementary school in my district. This was some elementary school in my district.
- </c> School systems need it, too.
- </c> locally elected school boards have. locally elected school boards have.
- </c> Atlanta has about 103 schools. Atlanta has about 103 schools.
MO
Missouri 2026 Regular Session
Elementary and Secondary Education Jan 15th, 2026
Elementary and Secondary Education
Transcript Highlights:
- effective until after the next school year is started and has someone who's been on school boards.
- From back when I went to school, from my son going to school, they just hand-selected who they thought
- In the Columbia Public Schools.
- They drop out of high school at alarming numbers, and they need their public schools to acknowledge and
- They drop out of high school at alarming numbers, and they need their public schools to acknowledge and
ID
Transcript Highlights:
- Right now, if they graduated from a California school and came to Idaho, they have to go back to school
- But there is a school, a friend of mine owns an aesthetic school. That's 600 hours.
- And that's it, both good and lower schools. And that's at both good and lower schools.
- There's been a little talk about, you know, cosmetology school versus traditional schooling.
- Some schools require 90%.
Summary:
The House Business Committee first introduced and approved two RS requests. RS 33044, brought by Rep. Ehart, would examine changes affecting military chaplains so their counseling work could be considered toward licensing requirements; the committee introduced it without opposition. RS 33004, brought by Rep. Cornelis, would require businesses to allow restroom access to people with Crohn’s disease or similar medical conditions who present documentation; it was also introduced unanimously.
The committee then heard House Bill 513, which would reduce cosmetology training from 1,600 to 1,000 hours and apprenticeship hours from 3,200 to 2,000, with a proposed implementation date of January 1, 2027 in the related RS 33099. Supporters argued the bill would lower barriers to entry, reduce student debt, speed entry into the workforce, and still preserve safety through existing board standards and testing. Opponents, including cosmetology instructors, school owners, and industry representatives, argued the change would weaken training, shift costs to salons, and harm reciprocity for Idaho licensees moving to other states. After public testimony and committee discussion, HB 513 was held in committee, while RS 33099 was introduced and sent to the second reading calendar, with Reps. Birch and Cheatum recorded in opposition.
Finally, the committee considered House Bill 514, which would allow cosmetology students to take their licensing exam after completing 80% of the program rather than waiting until the end. The sponsor said this would get students into the workforce sooner and reduce delays caused by test scheduling and results. Testimony was generally supportive, with some comments that earlier testing could help students and employers, though one member noted the need to balance free-market goals with public safety and consumer protection. The committee voted to send HB 514 to the House floor with a due pass recommendation.
FL
Transcript Highlights:
- Hi, I'm a public school parent. I'm in Orange County.
- In the age of school choice, money follows the child, and our children are the ones at public schools
- This is in our schools. This is in our schools. Bring your time limits up. Thank you.
- I'm a school board member.
- school students.
Summary:
The committee first considered the appointment of Michelle Whitworth to the Florida Commission on Offender Review. Whitworth described her 30 years of criminal justice experience, and the committee voted to recommend her confirmation favorably. The committee then took up SB 1692 on material harmful to minors, adopting a delete-all amendment that shifted the focus to K-12 instructional materials and objections by parents or residents. Supporters argued it would create clearer standards and protect children from pornographic content, while opponents warned it would worsen book bans and remove consideration of literary, artistic, political, or scientific value. After extensive debate and public testimony, the bill as amended was reported favorably.
The committee also reported favorably on several criminal justice and public safety bills. SB 1422 increased penalties for certain drone-related offenses near critical infrastructure and for weaponized drones; SB 1360 clarified xylazine’s veterinary use while creating stronger trafficking penalties; and SB 1732 increased penalties for animal cruelty involving minors and for contributing to a minor’s delinquency. SB 776 added an aggravating factor for the assassination or attempted assassination of a head of state, and SB 984 added aggravating factors for capital felonies committed where people are gathered for religious, school, or government activities. SB 1640 made domestic violence lethality assessment forms confidential, and SB 1268 updated FDLE operations and increased reimbursement for retired police dogs. All of these bills were reported favorably after brief debate and mostly supportive testimony.
Later, the committee approved SB 1084 on sexual cyber harassment, with a strike-all amendment addressing digitally forged intimate images and extending prosecution time limits. SB 1654 updated sexual offender and predator registration rules, including definitions of residence and online reporting for in-state travel, though one witness raised concerns about vague language and employer privacy. SB 1774 created a rebuttable presumption in certain second-degree murder cases when the victim had a controlled substance in their system, drawing criticism that it could devalue victims who used drugs. Finally, SB 1838 strengthened protections for court officials against tampering, harassment, and retaliation, with an amendment adding magistrates, hearing officers, and related staff; defense attorneys warned the tampering language could inadvertently reach zealous advocacy. Each of these measures was ultimately reported favorably, and the meeting ended with adjournment.
MA
Massachusetts 2025-2026 Regular Session
Formal House Session 54 Jun 21st, 2026 at 11:00 am
Massachusetts House Floor Meeting
Transcript Highlights:
- This data also does not include school libraries.
- their school library. to be educational and age appropriate in their school library.
- have a child in the school or not.
- The school committee appoints a review board that's made up of school members.
- .from the school because the superintendent sits in the school committee meetings, but we put it on the
Summary:
The House began with routine ceremonial business, including the Pledge of Allegiance, adoption of several congratulatory resolutions, and suspension of Joint Rule 12 to send two petitions to committee. It then took up a supplemental fiscal year 2026 appropriations bill (H. 5393 / H. 5493), which Ways and Means reported at about $227.3 million for items including snow and ice costs, no-cost calls, substance use services, homeless programs, and technical changes related to lottery revenue and other outside sections. The bill was advanced through second and third reading and later passed to be engrossed after a roll call vote. The chamber also passed to engrossment a land transfer bill for the Town of Marion (H. 5388) and a Bolton alcohol licensing bill (S. 2628, as amended). The House also enacted two local bills: one further regulating special meetings of the Holyoke City Council and one amending the charter of the town of Reading.
A major floor debate centered on S. 2726, an act regarding free expression, which was framed by supporters as a response to book challenges and censorship in public and school libraries. Supporters, including Representatives Garballey and Moran, argued the bill would protect librarians, require reporting of book challenges, preserve age-appropriate access to materials, and keep challenged books on shelves during review; opponents raised concerns about parental rights and local control. Several amendments were offered and rejected, including one that would have removed a criminal-law protection for librarians and educators, and another that would have shifted school review authority more directly to elected school committees. Two amendments were adopted: one clarifying that challenged material is considered in its entirety, and another narrowing who may initiate certain complaints to parents or guardians of a student in the school. The bill ultimately passed to be engrossed by a large roll call vote.
The House also debated and passed H. 5491 / S. 1646, implementing recommendations of the Walsh Kennedy Commission on hot work safety after the 2014 Beacon Street fire. Supporters said the bill would require certification for hot work, strengthen penalties for repeated or reckless violations, and improve public notification and enforcement to prevent future tragedies; the bill passed to be engrossed unanimously or near-unanimously after roll call. In addition, the chamber advanced a local land transfer for the Yankee Doodle Bike Path in Billerica and a bill concerning ownership and maintenance of culverts and dams in Town Line Brook and Lindenbrook. The session included several recesses, quorum checks, and recognition of guests, including Danvers High School graduates, a former state representative, and WGBH representatives for Public Media Awareness Day.
FL
Florida 2025 Regular Session
Agriculture Mar 25th, 2025
Transcript Highlights:
- This one focuses on ultra-processed foods that are served to public school students on public school
- not serve so ultra-processed food on school grounds during the school day.
- time school lens. >> Chair is the very definition for school day.
- schools nationwide.
- in school.
CA
California 2025-2026 Regular Session
Senate Agriculture Committee Jun 30th, 2026
Transcript Highlights:
- School meals are their only access to healthy foods.
- But the system schools use... ...food that schools will need.
- one-time best school practices in foods, local food, and schools.
- The peaches are outstanding, and actually reduce food waste in our schools.
- It actually built on CDFA's existing farm-to-school program... ...vacuum.
Summary:
The Senate Committee on Agriculture heard five bills and took up four consent items. AB 312 would shorten from six months to three months the time agricultural commissioners must hold proceeds from the sale of seized agricultural commodities before unclaimed funds go to the county general fund. The author said it is a narrow administrative change that preserves existing ownership and recovery protections; there was no opposition, and the bill advanced on a 5-0 vote.
AB 1731 would create the California Healthy Food Procurement Fund Program to connect schools with California farmers and food businesses through an approved vendor system and procurement support, with a priority for climate-smart agricultural practices. Supporters included school nutrition, farm, environmental, and consumer groups, as well as a rural school district and a farm that described the bill as helping local markets and student access to fresh food. Senators raised questions about climate-smart eligibility and school budgets, but the bill was supported and passed 5-0 to Appropriations.
AB 2380 would raise the maximum county fee used to support county agricultural commissioner operations, with a three-year phase-in. The author and the county commissioners’ association said the increase is needed because fees have not been updated in decades and the work is essential for pest control, pesticide enforcement, and public safety. The bill passed 4-0. The committee also heard AB 1603, as amended, which would require DPR to list PFOS pesticides in the pesticide use reporting database and share the information with county agricultural commissioners; the author and supporters described it as a transparency measure, while agricultural and industry groups said they would remove opposition once amendments were in print. It passed 4-1. The four consent items—AB 1711, AB 2326, AB 2685, and AB 2778—were also approved.
MA
Massachusetts 2025-2026 Regular Session
Status of Persons with Disabilities Apr 27th, 2026
Transcript Highlights:
- So, as part of our consortium is the Lawrence Public Schools.
- 13,000 students across 25 schools.
- Those trainings don’t typically happen until high school.
- because we have a connection with Lawrence High School.
- I see some of you are in school.
Summary:
The Employment Subcommittee of the Commission on the Status of Persons with Disabilities met on April 27 and approved the prior meeting minutes. The main presentation was from the Lawrence Partnership for Transition to Employment (LPTE), a five-year Administration for Community Living grant focused on improving transition outcomes for youth with intellectual and developmental disabilities in Lawrence. Presenters described the project’s community conversations, consortium model, and four work groups, with emphasis on the family-partnership work group and a survey designed to better understand family engagement, barriers, and expectations around transition planning.
The survey results showed that family participation increased significantly after Lawrence Public Schools helped distribute it, rising from a small number of responses to more than 200. Key findings included barriers such as meeting times, language access, child care, and limited understanding of IEPs and transition timelines. Families generally expected college or employment outcomes for their children, but many reported limited awareness of pre-employment training and transition planning, especially for younger students. Lawrence Public Schools described its five-person transition team, bilingual resources, workshops, and a new transition website, while noting that even with added supports, engagement remained lower than hoped and requires ongoing relationship-building.
Committee members asked about cultural outreach, early transition planning, college and trade pathways, summer youth employment, and how to expand real-world work experiences. Presenters said the district is trying to start transition conversations earlier, improve access to accommodations and postsecondary options, and expand employment experiences beyond simulated settings. They also noted that the LPTE resource hub will be transferred to the Arc and remain available after the grant ends in September, and that the consortium model may continue in some form. No votes or formal actions were taken beyond adjournment, and members were reminded of an upcoming meeting with Seed on Massachusetts as a model employer and a future presentation from the Office of Veterans Affairs.
ID
Transcript Highlights:
- his community and in the school.
- Belknap door one evening, I was wandering high school way after high school.
- Now, Rigby High School happens to be the second-largest high school.
- Now, Rigby High School happens to be the second largest high school.
- for American Heritage Charter School.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- I'm sure we weren't the only school that had the problem.
- Wolf, our school board president.
- So we do 197 school audits, and there are 38 schools that choose a private auditor. Okay.
- Any audit that a CPA firm does that involves a public open-enrollment charter school or public school
- , then we're going to do the audit of the school.
Summary:
The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed.
The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board.
The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.