Bills: HB 34 , HB 128 , HB 621 , HB 748 , HB 2259 , HB 2960 , HB 3113 , HB 4749 , SB 835

Committee: Senate State Affairs

Keywords: property owners' association, free speech, assembly rights, government officials, political candidates, sexual abuse, nondisclosure, confidentiality, public policy, Trey's Law, elections, scannable ballots, voting technology, paper ballots, electoral process, jury service, juror qualifications, grand jury, petit jury, legal implications

Transcript Highlights:

• The hard truth is government interference is perhaps more of the problem than the government resources
• The federal government should not dictate a one-size-fits-all housing program.
• Now keep in mind, government itself is not an effective housing developer.
• Eighty percent of the land is owned by the federal government.
• Let me be clear, government can also get in the way, especially local government. Dr.

Committee: Senate Banking, Housing, and Urban Affairs Committee

Keywords: affordable housing, government investment, barriers, legislative solutions, public testimony

Summary: The committee meeting focused on addressing the significant issue of affordable housing in America. Members expressed concern over the persistent barriers faced in the housing sector, despite substantial government investment aimed at alleviating these issues. It was highlighted that government interference plays a critical role in complicating the housing landscape, and discussions revolved around potential legislative approaches to mitigate these challenges. Several witnesses provided testimony, contributing to a thorough exploration of the topic.

Transcript Highlights:

• this, but it just adds that the public trust hospital that is OU Heal authority is covered under government
• This is putting that actual authority under the government tort claims protection. A do pass.
• Still just toying around with government tort claims here.
• jails that are housing inmates on behalf of other governmental entities still get protection for government

Bills: HB2299 , HB2939 , HB2941 , HB2960 , HB3062 , HB3087 , HB3114 , HB3244 , HB3262 , HB3304 , HB3345 , HB3386 , HB3431 , HB3498 , HB3581 , HB3645 , HB3648 , HB3764 , HB3852 , HB3974 , HB4141 , HB4144 , HB4227 , HB4237 , HB4343 , HB4425

Committee: Senate Judiciary

Keywords: Article V, convention, amendments, criminal penalties, legislative authority, absentee voting, electronic communication, facsimile device, voting materials, military voters, fentanyl, overdose, first responders, drug reporting, immunity, controlled substances, penalties, firearm liability, tort reform, manufacturers

Transcript Highlights:

• Senator Hamilton, if you want to start your local county government, you can go.
• but it just adds that the Public Trust Hospital, that is OU Health Authority, is covered under government
• This is putting that actual authority under the government tort claims protection. Move due pass.
• Still just toying around with government tort claims here. This is on behalf of the Pro Tem.
• are housing inmates on behalf of other entities that are governmental still get protection for government

Bills: HB2299 , HB2939 , HB2941 , HB2960 , HB3062 , HB3087 , HB3114 , HB3244 , HB3262 , HB3304 , HB3345 , HB3386 , HB3431 , HB3498 , HB3581 , HB3645 , HB3648 , HB3764 , HB3852 , HB3974 , HB4141 , HB4144 , HB4227 , HB4237 , HB4343 , HB4425

Committee: Senate Judiciary

Keywords: Article V, convention, amendments, criminal penalties, legislative authority, absentee voting, electronic communication, facsimile device, voting materials, military voters, fentanyl, overdose, first responders, drug reporting, immunity, controlled substances, penalties, firearm liability, tort reform, manufacturers

Summary: The Senate Judiciary Committee considered a large slate of executive nominations and bills. The nominations of Kevin Buchanan to the Oklahoma State Council of Interstate Adult Offender Supervision, Bobby Raines to the Polygraph Examiners Board, and Colton Richardson to the Oklahoma Indigent Defense System Board were each advanced to the full Senate without opposition. The committee then heard and advanced several measures on elections, criminal law, public safety, and civil procedure, including bills on Article V convention commissioner guardrails, precinct official terms and oaths, fraud and identity theft, treatment screening for arrested individuals, electronic monitoring eligibility, press access to certain arrest information, foreign terrorist organization-related offenses, CDL eligibility tied to the meth registry, sheriff service fees, fentanyl overdose reporting and presumptions, corporate law updates, appraiser fees in condemnation cases, child sexual abuse reporting protections, eviction mediation, garnishment response deadlines, retired municipal judges carrying firearms, critical mineral ownership restrictions, removal of a sunset on a sexual assault nurse examiner coordinator, enhanced riot and assault penalties, ability-to-pay hearings at sentencing, firearm component liability protections, hospice admission authority, government tort claims coverage for OU Health Authority, and tort claims coverage for county jails housing inmates for other entities. Several bills drew notable questioning and amendments. House Bill 2299, dealing with Article V convention commissioners, was advanced after debate over the bill’s “intimidation” language and its potential effect on political speech; Senator Jett opposed it on vagueness grounds. House Bill 3852 on precinct officials was amended to reflect Election Board recommendations, including changing a disqualification period from three to six years, before advancing. House Bill 2939, removing obsolete fax-machine references from election law, was amended to strike a repealed-law reference and then advanced. House Bill 4343, setting a $350 fee for court-appointed appraisers, prompted extended concern about fixing a market rate in statute; the title was stricken so the measure could be worked on further, but it still advanced. House Bill 4227, the child sexual abuse NDA bill, advanced after the author recognized concerns and agreed to strike the title for further work, and House Bill 3386 on same-day eviction mediation also advanced after the author struck title to revisit discrimination concerns. Other measures advanced with little or no opposition, including House Bills 3244, 3345, 3114, 4144, 3764, 3304, 3262, 2941, 3498, 4141, 4237, 3062, 3431, 3581, 3648, and 3974. Some bills generated focused policy questions, such as whether the fentanyl overdose presumption would be rebuttable, whether the meth registry is lifetime or time-limited, whether the electronic monitoring bill would be too restrictive, and whether the riot-mask felony language could affect law enforcement officers operating in an official capacity. The committee also restored title on several measures before advancing them. The meeting concluded with Chairman Howard thanking the committee and staff and noting it was his final policy committee meeting as chair before adjournment.

Transcript Highlights:

• I'm disgusted with the government. I'm disgusted with the politicians.
• The government should not meddle in those things, and yet here we are.
• This bill is the antithesis of that and it's a detriment to transparency.
• So we may not need to blow a hole through transparency to fix this problem.
• Transparency is essential.

Bills: SB6 , SB7 , SB8 , SB11 , SB12 , SB13 , SB15 , SB 6 , SB 7 , SB 8 , SB 11 , SB 12 , SB 13 , SB 15 , SB 17

Committee: Senate State Affairs

Keywords: SB 6, Woman and Child Protection Act, abortion, abortion-inducing drugs, medication abortion, mifepristone, misoprostol, pro-life, pro-choice, Texas abortion law, civil liability, qui tam, private enforcement, bounty hunter law, attorney general, parens patriae, abortion litigation, anti-SLAPP, Texas Citizens Participation Act, fee shifting

Transcript Highlights:

• business owners, professors, activists, community leaders, and elected public officials across the government
• They all believe that just because the federal government back in the 19s and 30s excluded this workforce
• They all believe that just because the federal government back in the 19s and 30s excluded this workforce
• President, and as a member of the State Government Committee, I want to add my voice of support.
• The Secretary will read: An act relating to inquiries into association governance or operations by unit

Bills: SB5223 , SB6071 , SB5966 , SB6061 , SB6016 , SB5973 , SB5053 , SB5249 , SB6190 , SB5574 , SB6263 , SB6282 , SB5950 , SB6074 , SB6096 , SB5609 , SB5943 , SJM8016 , SB5907 , SB6155 , SB6158 , SB6227 , SB6085 , SB6234 , SB6274 , SB5909 , SB6045 , SB6089 , SB6170 , SB5954 , SB5762 , SB6032 , SB6082 , SB6164 , SB6176 , SB6319 , SB6308 , SB6177 , SB6052 , SB6182 , SB6335 , SB6017 , SB5470 , SB5990 , SB5046 , SB5387 , SB5637 , SB5647 , SB5839 , SB5888 , SB5962 , SB6018 , SB6037 , SB6047 , SB6078 , SB6130 , SB6147 , SB6256 , HB2155 , HB2304 , HB2367 , HB2606 , SB5998 , SB6005

Keywords: criminal offense, fingerprinting, law enforcement, state regulations, public safety, overpayment recovery, modernization, health care, legislation, healthcare, nutrition, medically tailored meals, dietary support, food security, chronic illness, tourism, self-supported assessment, funding, statewide promotion, economic development

Transcript Highlights:

• business owners, professors, activists, community leaders, and elected public officials across the government
• They all believe that just because the federal government back in the 1930s excluded this workforce,
• President, and as a member of the State Government Committee, I want to add my voice of support.
• The Secretary will read: An act relating to inquiries into association governance or operations by unit
• Inact relating to inquiries into association governance or operations by unit owners in common interest

Bills: SB5223 , SB6071 , SB5966 , SB6061 , SB6016 , SB5973 , SB5053 , SB5249 , SB6190 , SB5574 , SB6263 , SB6282 , SB5950 , SB6074 , SB6096 , SB5609 , SB5943 , SJM8016 , SB5907 , SB6155 , SB6158 , SB6227 , SB6085 , SB6234 , SB6274 , SB5909 , SB6045 , SB6089 , SB6170 , SB5954 , SB5762 , SB6032 , SB6082 , SB6164 , SB6176 , SB6319 , SB6308 , SB6177 , SB6052 , SB6182 , SB6335 , SB6017 , SB5470 , SB5990 , SB5046 , SB5387 , SB5637 , SB5647 , SB5839 , SB5888 , SB5962 , SB6018 , SB6037 , SB6047 , SB6078 , SB6130 , SB6147 , SB6256 , HB2155 , HB2304 , HB2367 , HB2606 , SB5998 , SB6005

Keywords: criminal offense, fingerprinting, law enforcement, state regulations, public safety, overpayment recovery, modernization, health care, legislation, healthcare, nutrition, medically tailored meals, dietary support, food security, chronic illness, tourism, self-supported assessment, funding, statewide promotion, economic development

Summary: The Senate opened with ceremonial remarks, approved the previous day’s journal, and then moved through introductions, committee referrals, and caucus breaks. A resolution recognizing Ramadan, Senate Resolution 8680, was adopted after remarks from Senator Trudeau emphasizing charity, self-reflection, and restraint, and several members spoke in support of religious inclusion and community recognition. The chamber then took up several bills on final passage. House Bill 2304, expanding warranty options to encourage more condominium construction, passed overwhelmingly. Substitute House Bill 2492, requiring behavioral health and wellness training in construction apprenticeships, also passed after supporters cited high rates of mental health struggles and suicides in the trades. Substitute House Bill 2228, directing work on scissors stairs to improve housing efficiency, passed as well, as did Second Engrossed Substitute House Bill 1541, which revises the Veterans Affairs Advisory Committee to add more military and veteran experience. The most extended debate centered on Substitute House Bill 2355, the Domestic Workers’ Bill of Rights. Supporters argued it would provide basic labor protections, written agreements, minimum wage, and remedies for domestic workers, while opponents warned it would burden families, independent contractors, and small jobs with contracts, notice requirements, and private lawsuits. Several proposed amendments to narrow coverage or remove the private right of action were rejected, and the bill ultimately passed 28–20. The Senate also passed House Bill 2155 on nursing title use in the context of AI, Engrossed Substitute House Bill 2242 on preventive services and state health guidance, Substitute House Bill 2269 on middle housing in unincorporated areas, and Engrossed House Bill 1501 on HOA/unit-owner inquiries after adopting a committee striking amendment. The Senate adjourned until the next morning.

Transcript Highlights:

• parents fail us, when our religious institutions that we look to for guidance fail us, We look to our government

Bills: HB168

Committee: House S/C on Family & Fiduciary Relationships

Keywords: certificates of obligation, local government debt, municipal finance, county finance, public works, bond election, voter petition, registered voters, refinancing certificates, Texas Local Government Code, municipality, county, hospital district, infrastructure financing, public improvement, debt issuance, general obligation alternative, public oversight, local bonds, historic preservation

Transcript Highlights:

• It was in House File 3 in the House and got rolled into the state government omnibus bill.
• </c><00:26:50.280><c> omnibus</c> rolled into the state government omnibus rolled into the state government
• I appreciate, uh, you know, I'm really glad that we're looking at these everything in government and
• </c> government unit must follow these steps. government unit must follow these steps.
• </c> multiple local and tribal governments multiple local and tribal governments can<01:25:00.360><c>

Bills: HF3564

Committee: House Legacy Finance

Keywords: Greater Minnesota, regional parks, trails, grants, local government, 1183, house

Transcript Highlights:

• So we operate in a very similar field in a very hard-to-comply-with manner, very transparently, very
• That estimate is supported by the U.S. government, supported by the United Nations.
• </c> comply with manner very transparently comply with manner very transparently very<00:03:33.920><c
• , supported by the United government, supported by the United Nations.
• But this law allows it to go to the state government under the compelling statutes.

Bills: HB0086

Committee: House Corporations, Elections & Political Subdivisions

Keywords: county officials, election code, misconduct, removal, government accountability, 916, all

Transcript Highlights:

• And I want to address a governance.
• </c> leverage, not improved governance. leverage, not improved governance.
• because this is not needed for good governance.
• c> for</c><00:37:57.440><c> good</c><00:37:57.680><c> governance.
• </c><00:37:58.400><c> The</c> not needed for good governance. The not needed for good governance.

Bills: HB0086

Committee: Senate Corporations, Elections & Political Subdivisions

Keywords: county officials, election code, misconduct, removal, government accountability, 916, all

Bills: HB26 , HB73 , SB14 , HB46

Committee: House Intergovernmental Affairs

Keywords: impact fees, water conservation, reuse projects, builders, developers, local government

Transcript Highlights:

• Representative, Yolanda Jones relating to the inclusion of civics instruction in public school government
• Jones expands civics education in Texas high schools by requiring instruction on local and state government
• The goal is to ensure students understand what government government bodies do, who's responsible for

Bills: HB178

Committee: House Public Education

Keywords: efficiency audit, political subdivision, tax rate, fiscal management, government accountability

Transcript Highlights:

• "We need to ensure transparency in our tax system and protect the rights of property owners," he stated
• The Senate Committee on Local Government will come to order. Clerk Jarrett will call the roll.
• With no other business to come before local government?
• The Senate Committee on Local Government will come to order. We'll call the roll.

Committee: Senate Local Government

Keywords: Senate Committee, local government, SB2183, SB2046, committee substitute, legislative measures

Summary: The meeting of the Senate Committee on Local Government was characterized by the passage of several significant bills, including SB2183, SB2046, SB434, and others with recommendations for further consideration. Discussions involved voting on committee substitutes and the implications of various legislative measures. Senator Paxton and other members provided insights and moved bills forward with emphatic support, leading to their successful passing out of committee. Importantly, the bills addressed various local government concerns, showcasing the committee's focus on practical legislative solutions.

Transcript Highlights:

• Currently, TSCRA collects brand information from county governments.
• But we all understand the slippery slope of government.
• Please decide to take government out of our farms.
• And what we know about government.
• But we all understand the slippery slope of government.

Bills: HB147

Committee: House Agriculture & Livestock

Keywords: government contracting, business program, discrimination, state procurement, equity, underutilized businesses

Summary: The House Committee on Agriculture and Livestock met with a quorum present and heard several bills, all of which were left pending. HB 1113, by Rep. Cain, would update Texas hemp law to keep state rules aligned with federal changes, require timely rule amendments by the Department of Agriculture, and create hemp research permits for universities and nonprofits. Supporters from the Texas Hemp Coalition said it would improve research, licensing, testing, and enforcement while helping the industry stay compliant and competitive; the author said the bill was intended to reward good actors and deter bad ones. HB 1203, by Rep. Gonzalez, would create an Office of Food System Security and Resiliency within the Department of Agriculture to address food insecurity and coordinate local food access efforts. Gonzalez said the office would build on a prior Department of Agriculture study and help connect farmers, agencies, schools, and local governments; members asked about the fiscal note, consumer costs, and whether the office would overlap with existing programs. HB 1269, HB 1276, and HB 1277 focused on plant disease and pest prevention, including a grant program and studies to identify gaps and track outbreaks. Gonzalez emphasized the need for a more intentional state response, citing crop losses from pests and a recent cotton disease outbreak in his district. HB 1437 would create a pollinator task force to address threats to Texas honeybees and related pollination industries. A Texas Beekeepers Association witness described major recent colony losses, emerging threats such as mites and hornets, and the need to bring agencies and researchers together; Gonzalez noted prior work adding a bee specialist at AgriLife Extension. Finally, HB 147, by Chairman Guillen, would modernize cattle brand registration by moving it to an electronic system at the Texas Animal Health Commission while keeping county clerks involved. Supporters said it would improve efficiency, accuracy, and access for ranchers and law enforcement, while an opponent warned about possible electronic tracking implications and costs for small producers. The committee took no final votes and adjourned after leaving HB 147 pending as well.

Transcript Highlights:

• That's waste in government.
• It just isn't part of government. It should never be part of government.
• Only the federal government.
• We need much more transparency with it.
• Transparency. Transparency. Transparency. It is so important. I'll continue with you, and then, Mr.

Committee: Senate Homeland Security and Governmental Affairs Committee

Keywords: fiscal responsibility, government waste, foreign aid, funding resolution, legislative oversight

Summary: The committee meeting addressed government spending and foreign aid, with a particular emphasis on perceived wasteful expenditures. A significant portion of the meeting was dedicated to discussing a funding resolution for the committee, which received unanimous support from the members present. The chair noted a quorum at the beginning of the meeting, signaling that the committee was ready to conduct its business. Discussions highlighted ongoing debates concerning fiscal responsibility and the necessity of legislative oversight, notably regarding foreign aid allocations and their implications for domestic fiscal health.

Transcript Highlights:

• the same bill that you saw in the Senate bill, which was Senate Bill 1433, which is the Guidance Transparency
• the same bill that you saw in the Senate bill, which was Senate Bill 1433, which is the Guidance Transparency

Bills: SJR49 , HB3281 , HB4319 , HJR1086

Committee: Senate Administrative Rules

Keywords: wildlife, conservation, Oklahoma, regulations, permanent rules, administrative procedures, guidance documents, transparency, public inspection, rulemaking, rulemaking authority, specific authority, legislative review, agency rules, judicial rules, public safety, state agencies, legislative approval

Summary: The committee first considered Senate Joint Resolution 49, as amended, which revokes an Oklahoma Wildlife Department rule requiring oil and gas companies to post a surety bond. Senator Murdoch explained that the change was intended to eliminate what he described as duplicate regulation, since the Corporation Commission already requires security bonds, and said the Wildlife Department had agreed to the revision. Senator Merritt’s amendment narrowing the resolution to the surety bond provision was adopted by voice vote, and the resolution then passed 6-0. The committee then heard House Bill 3281, described by Senator Bergstrom as the same measure previously passed as Senate Bill 1433, the Guidance Transparency Act. It was advanced without questions or debate and passed 6-0. House Bill 4319 followed, requiring agencies to have explicit statutory authority for each rule and to inventory existing rules within three years so noncompliant rules would be automatically repealed by January 1, 2030; it passed 7-0 after a due-pass motion. Finally, House Joint Resolution 1086 was approved, which ratifies rules from the Board of Tests for Alcohol and Drug Influence, the Attorney General, the Department of Public Safety, the State Fire Marshal Commission, and the State Board of Licensed Social Workers. Senator Bergstrom said committee concerns had already been addressed in prior hearings, and the resolution passed 7-0. The chair then announced a meeting for the following Wednesday at 11:30, urged members to continue reviewing rules and raising concerns promptly, and adjourned the meeting.

Bills: SB3263 , SB3261

Committee: Senate Education

Keywords: student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all

Summary: The joint Senate Committee on Education and Committee on Health and Human Services heard testimony on several bills related to student health and safety, University of Hawaii programs, and workforce development. For SB 2969, which would appropriate funds for the University of Hawaii to expand and sustain the Maui Wildfire Exposure Study and Maui Health Registry, testimony was overwhelmingly supportive. Witnesses described the ongoing physical and mental health impacts of the August 2023 Maui fires, said the study has identified serious untreated conditions and connected participants to care, and emphasized its role in serving survivors and training students. The committee also heard support from the Department of Health, the Alzheimer’s Association, the American Lung Association, Maui residents, and study staff. No vote was taken during the hearing. The committee then heard SB 2657, which would establish an Alzheimer disease and related dementia research center at the University of Hawaii John A. Burns School of Medicine. University of Hawaii and Alzheimer’s Association representatives supported the bill, saying a local center would improve coordination of existing research, build state capacity, and help Hawaii compete for future NIH designation and federal funding. A family member affected by Alzheimer’s also testified in support, citing the disease’s impact in Hawaii. In response to questions, the university said the proposal would follow a five-year phased plan, with the first year funding used to recruit a senior neuroscientist and staff person, at an estimated cost of about $375,000, and that the effort would still strengthen Hawaii’s research infrastructure even if federal funding is not secured. For SB 2612, which clarifies immunity for Department of Education employees and agents who assist students with medication administration under certain conditions, the Department of Education said the bill is intended to protect volunteers and help ensure students can participate in school activities even when staffing is limited. The committee discussed how volunteers would be selected and whether every school would have someone available, and DOE said schools currently rely on health attendants, nurses, and trained volunteers. The committee also briefly discussed liability language and gross negligence exceptions. The hearing then moved to SB 2412, which would fund a bachelor’s degree program in sign language and sign language interpretation at UH Mānoa with a future master’s pathway. Testimony from interpreters, educators, and university officials emphasized the shortage of interpreters, the need to retain local talent, and the program’s role in building a pipeline; university representatives said the initial request would fund a faculty/staff position as a first step, with additional funding needed later. No final committee action or votes were announced in the transcript.

Transcript Highlights:

• 00:31:56.040><c> to</c> a good state law already in place to a good state law already in place to govern
• agents</c><00:31:57.640><c> conduct</c><00:31:58.000><c> their</c><00:31:58.120><c> business</c> govern
• how agents conduct their business govern how agents conduct their business and<00:31:58.800><c> interact
• It could be from their government unit. It could be from whatever they're studying.
• You know, obviously the government doesn't have the capacity to inspect every restaurant every year,

Bills: SB3263 , SB3261

Committee: Senate Education

Keywords: student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all

Summary: The joint committees heard testimony on Senate Bill 3263, which would create a state-supported endowment for University of Hawaii athletics NIL (name, image, and likeness) funding. University of Hawaii Athletics Director Matt Eliott supported the bill, saying NIL requires both immediate funding and a longer-term sustainable solution. He asked for several changes: lowering the initial endowment target from $10 million to $2 million so the fund could start sooner, allowing NIL reporting by team rather than by individual student-athlete, and clarifying that athletes may choose whether to use an agent, while still allowing certified agents or a parent/guardian if desired. Committee members raised concerns about using taxpayer dollars for athlete compensation, the burden on a small-state budget, and whether the university could realistically raise the required matching funds. Several senators questioned whether the university had a concrete fundraising plan and whether the endowment would meaningfully help UH compete with larger programs. Eliott said UH is already fundraising privately for current NIL obligations, had raised more than $1.6 million toward a $3 million annual goal, and would continue fundraising for both short-term needs and the endowment match. He also said the university is not trying to compete with Power Five schools on the same scale, but to be successful at its own conference level. Members also discussed transparency and privacy, with some senators arguing that if state money is used, the public should know how it is spent, while Eliott said individual student-athlete NIL information should remain private and team-level reporting would be preferable. He confirmed international student-athletes are eligible for NIL and said about 60 to 70 UH athletes are currently participating, with more than 100 expected next year. The discussion also touched on UH’s Mountain West media rights and local TV rights, with Eliott explaining that the conference distribution is expected to remain around $3.5 million and that local TV rights would be negotiated separately. No vote or final action was taken during the portion of the hearing provided.

Transcript Highlights:

• Stabilization Fund for three key areas: infrastructure and roads, economic development, and local government
• Other funding from the Revenue Stabilization Fund focuses on initiatives at the local government and
• Once amended, the bill will fund state government for the remainder of the year and balance the budget

Bills: HB1 , HB2 , HB3 , HB312 , HB313 , HB314 , HB383 , HB983 , HB1126 , HCR3

Committee: Senate Finance

Keywords: state budget, appropriations, education funding, public health, social services, government operations, state institutions, capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, funding, state general fund, local government, fiscal year