Transcript Highlights:

• c> sometimes that's transferable credit, sometimes that's transferable credit, sometimes that<00:
• <00:36:43.440> benefit because it is a transferable benefit because it is a transferable benefit
• don't see a definition for transferable don't see a definition for transferable credit.<00:37:29.359
• So can you define what transferable So can you define what transferable credit<00:37:39.280>
• And that’s why it’s a transferable credential, and I think transferable is the key word. Okay.

Bills: HF3889, HF2567, HF3878

Keywords: workforce development, grant program, employment, economic development, funding, employment contract, labor policy, employee rights, unconscionable provisions, public policy, legal enforcement, airport workers, wage standards, labor rights, minimum wage, economic equity, 1183, house

Transcript Highlights:

• > is transferring these divisions is transferring these divisions is necessary<00:02:27.040>
• > require Transferring the division may require Transferring the division may require federal<
• So my next question would be if the transfer of the agricultural development division is transferred
• So my next question would be if the transfer of the agricultural development division is transferred
• So my next question would be if the transfer of the agricultural development division is transferred

Bills: SB2350, SB2349, SB2407, SB3320

Keywords: agriculture, aquaculture, livestock, agribusiness, Department of Agriculture, regulatory functions, employee benefits, restorative practices, sustainability, environmental stewardship, local food systems, Native Hawaiian, workforce development, agricultural development, Hawaii Island, property manager, state employment, SB3320, Hawaii, Agribusiness Development Corporation

Summary: The committee heard testimony on SP 2350, which would transfer oversight of the Department of Agriculture’s Agricultural Development Division and the aquaculture and livestock support services branch to the Agribusiness Development Corporation. The Department of Agriculture and ADC both testified, with ADC opposing the bill as written while supporting the goal of strengthening agriculture. ADC said the transfer could create federal operational and coordination risks, jeopardize federal funding and program continuity, and was unnecessary because ADC is a business development entity, not a regulatory agency. The Hawaii Farmers Union also expressed concern that moving the programs could weaken the department’s ability to access federal resources, while the Hawaii Farm Bureau submitted written testimony and the Hawaii Aquaculture and Aquaponics Association and H-Plan were noted as supporting the measure; the Hawaii Cattlemen’s Council was noted as opposing it. Much of the discussion focused on aquaculture’s economic potential and the role of regulation, permitting, and funding. Committee members questioned why aquaculture had not grown faster, citing current gross revenues of about $66 million last year, a prior high of $82 million, and a possible long-term target of $500 million. Testimony identified permitting and feed costs as major barriers, along with market conditions and water quality issues affecting producers. ADC described ongoing efforts on feed development, permitting streamlining, coastal-state collaboration on seaweed and restorative aquaculture, and national advocacy for more parity in seafood import standards. Members also pressed the Department of Agriculture on its leadership and priorities, criticizing the lack of bills and resources dedicated to aquaculture and asking whether the department should have more authority to pursue land purchases and development opportunities. The department said it relies on divisions and industry feedback for bill ideas, noted it funds an annual aquaculture survey, and said it was pursuing congressional earmarks and other funding for aquaculture parks, research, and export/import issues. ADC said it would work with the department if the bill passed, but that its current statute does not give it regulatory authority and any such change would require a statutory amendment.

Transcript Highlights:

• So on the slide that we have in front of us, my question is: does the agency have transfer authority?
• In other words, do you have the legislative authority to transfer money between these contracts?
• us my question is does the agency have us my question is does the agency have transfer<00:30:19.760><
• Authority in other words if are transfer Authority in other words if are there<00:30:22.600> do
• actually um that there's a transfer actually um that there's a transfer Authority<00:36:19.119><

Keywords: 1183, house

Transcript Highlights:

• <00:18:39.640> PE have with being able to transfer PE have with being able to transfer PE
• to Milwaukee we had another transferred to Milwaukee we had another patient<00:19:27.000> that
• We want to transfer that patient to Duluth for a higher level of care, and they say, I'm really sorry
• <00:53:14.720> to ambulance to say we need to transfer to ambulance to say we need to transfer
• <00:53:29.000> they Medicaid non-reimbursed transfers they Medicaid non-reimbursed transfers

Keywords: 1183, house

Summary: The Health Finance and Policy Committee heard testimony from the Minnesota Hospital Association and several hospital leaders about the financial strain facing hospitals across Minnesota. The association’s CEO said hospitals are essential 24/7 safety-net providers, but rising labor, supply, technology, and drug costs are outpacing reimbursement from Medicaid, Medicare, and commercial payers. He warned that many not-for-profit hospitals are struggling, that workforce shortages remain significant, and that the committee should consider help on Medicaid rates, discharge/boarding problems, mental health services, workforce development, protecting the 340B drug discount program, and avoiding new mandates that add costs. Relle Schultz of Winona Health described a community hospital with a 49-bed facility and long-term care services that has faced years of losses, including a $17 million loss in 2023 and $12 million in losses the following year. She said government payers now make up about 65% of the hospital’s mix, and each 1% increase in that mix costs about $1 million. She highlighted the difficulty of sustaining services such as dialysis, which was nearly closed until a local donor provided $3 million to keep it open for three years, and she emphasized the importance of 340B savings and the need for higher Medicaid payments. Carrie Mulski of Riverview Health in Crookston said critical access hospitals are also under pressure despite their federal designation. She explained that federal support has eroded, that Medicaid and other public programs do not cover full costs, and that her hospital’s 340B savings help keep the doors open. She said Riverview opened a new hospital in 2020 but was hit by the pandemic and inflation, leading to annual losses of $5 million to $6 million and a negative operating margin of 9% to 10%. She also described bond covenant problems, low cash on hand, the prior closure of the nursing home, and the need for rapid state action to stabilize rural hospitals and preserve access to care.

Transcript Highlights:

• us on page 21 there are two transfers us on page 21 there are two transfers that<01:23:51.040>
• up and running, so nothing was transferred; in 21 they transferred $2.2 million; and in 22, 23, and 24
• history of those transfers history of those transfers so<02:35:50.359> in<02:35:50.560>
• partially underway so we transferred 2.2 partially underway so we transferred 2.2 million<02:36:00.920
• <02:36:07.880> 14.2 that means we have transferred 14.2 that means we have transferred 14.2

Keywords: 928, house, all

Summary: The committee received an overview from Chris of the Legislative Budget Assistance Office on how it will estimate unrestricted revenues for the General Fund, Education Trust Fund, Highway Fund, and Fish and Game Fund. He explained that the committee’s work is based on current law, not pending bills, and that the estimates will feed into a House resolution and an amendment to House Bill 1, the operating budget. He also described the broader budget process, including how House and Senate estimates are reconciled, how surplus statements account for revenue changes from enacted bills, and how a committee of conference could resolve differences later in the session. No votes were taken. Members then asked about why the Education Trust Fund was running below plan. Chris said the shortfall appeared to be driven largely by business taxes, including differences in the BET/BPT split and improved tax-processing systems that better track where business tax payments belong. Representative Orr also asked about tobacco tax collections and out-of-state sales; Chris said tobacco revenue was likely overestimated in 2023 based on COVID-era patterns, with more people smoking at home, and noted that e-cigarette tax revenue goes to the General Fund while cigarette taxes are split between the General Fund and Education Trust Fund. He said he did not have a specific estimate for cross-border sales. Commissioner Lindsay St. Pierre of the Department of Revenue then began a deeper dive into the department’s role and the taxes it administers. She reviewed the department’s mission, organizational structure, taxpayer services, and the tax policy and legislative analysis staff who prepare fiscal notes and testify on bills. She noted that the department administers about $2.9 billion in revenue across major taxes such as business taxes, meals and rooms, and utility property tax, and that the figures being discussed were preliminary because the annual report had not yet been issued. The discussion was informational only, with no formal action taken.

Transcript Highlights:

• The central operations from DHS that are planning on being transferred have been starting to transfer
• <01:40:29.000> to already transferred to already transferred to DCF<01:40:31.520> um
• were planning on being trans transferred were planning on being trans transferred so<01:40:54.280
• <01:40:56.239> and so those are all already transferred and so those are all already transferred
• <01:41:05.280> have are planning on being transferred have are planning on being transferred

Keywords: 1187, senate, all

Transcript Highlights:

• And this is a transfer on event...
• And this is a transfer on event regarding stadiums catering where they can transfer alcohol from one.
• it or not, at the end of the football season, the alcohol has to be destroyed instead of being transferred
• Airplanes that come in, if they're going to be transferred from, say, Delta to To Southwest, everything
• Right now, some of these warranties don't transfer if the home is sold.

Bills: HB1

Keywords: DUI, driving under the influence, ignition interlock, interlock device, driver license suspension, restricted license, motor vehicle, alcohol offense, first offense, repeat offender, blood alcohol concentration, BAC, license revocation, Alabama State Law Enforcement Agency, ALEA, public safety, traffic safety, chemical dependency, substance abuse, court referral program

Transcript Highlights:

• On lines 31 and 32, we have the transfer in of some positions from the Department of Commerce and three
• million in state fraud and financial crime. $1.8 million you see on line 31. $1,100,000 is being transferred
• On line 177, Madam Chair, we have the annual transfer in statute to the Community Justice Account of
• It's again, mostly conforming changes that are related to the transfer of the Commerce Fraud Bureau to
• This transfer has already taken place.

Transcript Highlights:

• That's not the line item transfer, because I do have, I'll be very honest, it's a little bit of an issue
• the amount in those two, unless, and I think we'll be discussing some limitations on the line item transfer
• Section 22 is the line item transfer. Last time, how much did we allow in the line item transfer?
• Last time, how much did we allow in the line item transfer? It was 12, 30? It wasn't very much.
• have the capital assets in a bucket, we still can identify the capital assets, and the line item transfer

Keywords: 908, all

Summary: The committee first returned to the A&E/Water Resources budget and walked through the bill section by section, agreeing to keep some routine items and remove or defer others. Members accepted Section 4 with language to allow additional Resources Trust Fund revenues and requested federal funds, while Sections 5, 6, 7, 10, and 17 were taken out for now. They also discussed Section 12’s Bank of North Dakota line of credit for the water infrastructure revolving loan fund, Section 14’s federal funding for the biotreatment plant, Section 20’s study language on water governance and finance, Section 22’s line-item transfer limits, and Section 23’s carryover language. Several members raised concerns about the size and flexibility of available funds, the need for a project stabilization fund, and whether some projects—especially Southwest water—should be studied again. No final votes were taken, and the chair said the committee would return to the budget later after more numbers were known. The committee then moved to the Historical Society budget, where members reviewed a series of one-time funding changes. The $500,000 NAGPRA grant was removed from the budget because it is tied to separate legislation. For the military gallery expansion, the committee reduced SIF funding by $5 million and split another $4.2 million request between SIF and donations. The Medora area planning amount was reduced, local grants were reworked with matching requirements and a cap on awards, Fargo’s request was reduced, the Medora transportation improvement grant was removed, and the America’s 250th celebration funding was increased to $1 million. Members also discussed adding language giving the North Dakota National Guard military gallery primacy on signage and allowing the Adjutant General to manage content. The chair and members indicated the Historical Society budget amendments would be drafted and brought back, with the goal of finishing them by Friday if possible. The committee also noted upcoming hearings on related bills, including 1603, and said the budget work would likely go to conference committee because several funding and matching issues remained unresolved. No formal votes were taken in this portion either, and the meeting adjourned with plans to reconvene the next day.

Transcript Highlights:

• Uh, if the department has to transfer more than $100,000 within an account, we currently have to come
• <01:06:18.400> of through fiscal for any transfer of through fiscal for any transfer of $100,000
• <01:07:01.520> between funds are transferred between funds are transferred between departments
• <01:07:09.119> class uh receiving and transferring class uh receiving and transferring class
• <01:22:19.840> $2 the fiscal committee transferred $2 the fiscal committee transferred $2

Keywords: 1189, house, all

Transcript Highlights:

• Now, if you don't mind, if you turn to the next slide, which you can see says transfers to the ESF.
• The rainy day fund will hit its cap at the beginning of fiscal 2026 with partial transfers.
• today they are most likely in jail waiting for a transfer to maximum security unit.
• And without a corresponding transfer of program. It was a transfer.
• There was some transfer over to the funeral services Those are a couple that I can think of.

Keywords: 1184, house, all

Transcript Highlights:

• not, thank you. with an opportunity to purchase tickets with an opportunity to purchase tickets transfer
• <00:10:19.200> of marketplaces for transferability of marketplaces for transferability of
• is required to forward the transfer is required to forward the certificate<00:33:08.360> of<00
• We believe that 30 days is a reasonable time that people have been using for decades to transfer title
• We believe that 30 days is a reasonable time that people have been using for decades to transfer title

Keywords: 912, senate, all

Summary: The committee heard testimony on several transportation-related measures. SB 282 would increase penalties for using an uncrewed aircraft, or drone, in the commission of a felony. The Honolulu Department of the Prosecuting Attorney strongly supported the bill, saying drones are being used to facilitate crimes such as burglaries, sex offender registration violations, and even murders, and that the measure would create a stronger deterrent and address sentencing issues. Members discussed how drone use could be investigated and noted that a prior Uncrewed Aircraft Offenses Act already covers a range of drone-related offenses. Testimony also included support from a Kauaʻi County Council member and the Office of the Public Defender, and the bill was then set aside as the committee moved on. The committee also heard SB 1032 on campaign finance, which would amend restrictions on foreign nationals and foreign corporations making contributions and expenditures. Testimony was listed in support from labor, civic, and advocacy groups, with some opposition, but the measure was not debated further in the portion provided. SB 1160, a consumer protection bill on ticket resale, drew support from venues and event groups and opposition from the Chamber of Progress, which argued the bill should target scalpers and deceptive practices rather than legitimate resale platforms. The Attorney General suggested an amendment to limit the bill’s scope to Hawaiʻi events, citing Commerce Clause concerns. On SB 344, requiring skateboard users under 16 to wear helmets, the Department of Transportation, Honolulu Police Department, and the Kiki Injury Prevention Coalition supported the measure. SB 106, which would let pedestrians cross outside marked crosswalks when a reasonably careful pedestrian would see no immediate danger, drew mixed testimony: public health and equity advocates supported it as a safety and anti-profiling measure, while others opposed it, warning it could increase danger on wider, faster roads. Committee members questioned whether Hawaiʻi’s current law is more dangerous because pedestrians must step into the roadway before drivers are required to stop, and the discussion continued at length without a final vote in the excerpt. The committee also heard SB 10009 on accessible parking fines, with DCAB and DAGS supporting the intent; a member asked that any new fine revenue go to the state parking revolving fund. SB 820, shortening the vehicle title transfer deadline from 30 days to 14 days, drew opposition from the Public Defender and Honolulu Customer Services, who said the current deadline is reasonable and the bill did not clearly solve a problem. Later measures included SB 1095 on license plate decal restrictions, SB 215 on towing and immobilization fees, and SB 1117 on electric mobility rebates and age/helmet rules, which received support from transportation and safety groups, though the transcript cuts off before any final actions or votes on those bills.

Transcript Highlights:

• housing revolving fund, which authorizes HHFDC, with the approval of the Director of Finance, to transfer
• It authorizes the Director of Finance to transfer monies from the RHRF to its mixed-income subaccount
• <00:01:36.560> monies director of finance to transfer monies director of finance to transfer
• However, we're also concerned<00:02:52.720> that<00:02:53.120> transferring<00:02:53.680
• > money<00:02:54.319> from concerned that transferring money from concerned that transferring

Bills: SB2060, SB2063, SB2062, SB2069, SB2070

Keywords: rental housing revolving fund, HHFDC, Hawaii Housing Finance and Development Corporation, mixed-income housing, mixed-income rental project, affordable housing, low-income housing, housing finance, housing development, preservation, rehabilitation, pre-development, construction financing, equity investment, credit enhancement, collateral, gap financing, area median income, AMI, perpetual affordability

Summary: The committee heard five housing measures, with the chair announcing that SB 2060, SB 2063, SB 2062, and SB 2069 were works in progress and that decision-making would be deferred to February 3. SB 2060 would allow HHFDC, with Finance approval, to transfer money within the rental housing revolving fund and its subaccounts without further legislative authorization, including a transfer to the mixed-income subaccount for FY 2026-2027. HHFDC and other supporters said the change would give the agency more flexibility to move projects forward, while Catholic Charities Hawaii and a testifier from Roars and Cares supported the bill but warned that shifting money away from lower-income housing could weaken efforts to serve households under 80% of area median income and people at risk of homelessness. HHFDC said the fund’s uncommitted balance was about $100 million and that demand exceeded available resources. SB 2063 would revise the mixed-income subaccount by changing project priorities, adding new criteria, allowing transfers within the subaccount without legislative approval, and directing conveyance tax revenues into the subaccount. HHFDC, OPSD, LURF, Hawaii Appleseed, Housing Hawaii’s Future, Stanford Carr Development, and Roars and Cares supported the measure, while Catholic Charities urged the committee to keep rental and for-sale housing policy separate and to use other mechanisms for homeownership. Catholic Charities said the rental housing revolving fund should remain focused on rentals, and that for-sale initiatives should be addressed separately. The chair indicated an intent to defer the bill for further edits. SB 2062 would make the dwelling unit revolving fund equity pilot a permanent HHFDC program, allowing the agency to buy equity in for-sale developments to lower initial purchase prices and require repayment through shared appreciation. HHFDC said the pilot had been successful, with 83 units committed and $7.6 million of the $10 million program cap already committed, and said permanence would let the agency pair the program with DERF loans earlier in project financing. The chair said SB 2069 would be used as the vehicle for amendments to the DERF equity program and related changes. SB 2069 would authorize HHFDC to use existing dwelling unit revolving fund balances for the equity pilot; it drew support from HHFDC and several housing organizations. SB 2070 would create a permanently affordable for-sale housing program by replacing the current 10-year buyback restriction with a resale price cap tied to an appreciation index, which HHFDC said would preserve affordability while allowing owners to build equity. In questioning, senators pressed HHFDC on whether the bill was necessary, whether it would remove first-time homebuyer and other ownership restrictions, and whether the new program was truly “permanently affordable” if not tied to AMI. HHFDC said the current statutory restrictions limit flexibility, that the proposal would expand access to local residents, and that the price cap would be based on about 4.5% annual appreciation. Supporters said the approach would help buyers move up the housing ladder, while some senators expressed concern that it could open the program to owners of multiple properties and that the committee should see sales-velocity data on existing restricted units before proceeding.

Transcript Highlights:

• I've included it in the Division II transfer that's already occurred.
• <03:19:49.840> that dollar whatever it was uh transfer that dollar whatever it was uh transfer
• <03:20:04.600> that 1.29 million doll Surplus transfer that 1.29 million doll Surplus transfer
• For transfers associated with that, this kind of continues on to the next page.
• It says that such transfer shall not exceed $15 million.

Keywords: 928, house, all

Summary: The committee first took up HB 129, which would redefine “evidence-based” in public education. Department of Education testimony said the bill’s definition would conflict with the federal definition and be unusually restrictive, potentially affecting curriculum, educator training, and many existing state requirements. The department said it could force a broad overhaul of school programs and create a need for at least one new state position, with local districts likely facing significant unbudgeted costs. Members raised concerns about impacts on federal pass-through funding, curriculum materials, and whether the bill was workable at all. Several members said the proposal would be too costly and difficult to implement, especially during a tight budget cycle. Representative Papovich moved to retain HB 129, and the motion passed 7-0. Members who supported retention said they wanted to set the bill aside because of the scale of the concerns, while also stating they did not support the bill as written. The committee then opened HB 133, dealing with DMV follow-up on residency and licensing issues tied to voting and other interactions. Department of Safety/DMV officials said the bill would require a $40,000 technology update plus a full-time position to handle manual correspondence and review of possible matches, and that postage was not included in the fiscal note. They said the bill’s 60-day residency trigger is vague, that the DMV would be acting outside its normal role by investigating status after the fact, and that the measure could create privacy and operational problems. Members questioned whether the bill would effectively force people to buy a driver’s license to vote, whether non-driver and voter ID options would avoid that concern, and whether the Secretary of State rather than DMV would be the more appropriate agency to handle any follow-up.

Transcript Highlights:

• We finally completed the Laguna del Campo transfer; at least 80% to 85% of that transfer has happened
• But the property itself has been transferred, and now we've got to address the reason that it got transferred
• The transfer just happened in the past several weeks.
• When they transferred those properties to the Forest Service for management, there was an act that had
• A deed was transferred last week or the week before to the TA land grant for the Laguna.

Transcript Highlights:

• It is modifications to the transferability of the Shortline Railroad Credit.
• It also creates a definition of eligible transfer for purposes of allowing the credit to be claimed by
• It also creates a definition of eligible transfer for purposes of allowing the credit to be claimed by
• It also creates a definition of eligible transfer for purposes of allowing the credit to be claimed by
• It also creates a definition of eligible transfer for purposes of allowing the credit to be claimed by

Keywords: 1187, senate, all

Transcript Highlights:

• , that office, but with the net transfers, that office, but with the net transfers, they<03:34:42.960
• So that would be, again, a position transfer.
• of positions to transfer uh for transfer of positions to transfer uh for transfer of positions<03
• You look at uh number position transfer.
• So, this is a transfer of an division.

Keywords: 916, all

Transcript Highlights:

• The Governor's Office directed the agency to transfer the Genesis contract to the Oregon Department of
• Governor's Office is directed the agency's transfer the Genesis contract to the Oregon Department of
• The goal is to transfer the position authority from the county to the state.
• But this assistant water master position is something that will just transfer from an authority, and
• Transfer to assist in advancing the Private Forest Accord Aquatic Habitat Conservation Plan.

Keywords: 907, all

Summary: The Emergency Board met on June 17, 2026, and approved a series of subcommittee recommendations, mostly on consent, related to federal grant applications, agency funding adjustments, and position authority. Early actions included approval of four federal grant applications from natural resources agencies, three public safety grant applications, a one-time increase for Judicial Department court security, retroactive approval for an AmeriCorps volunteer-generation grant, and a $7.5 million allocation to Southern Oregon University from a special appropriation for short-term financial stability. Members supporting the SOU item emphasized the university’s structural deficits, declining enrollment, and the need for a long-term higher education plan; several members voted no or raised concerns about sustainability, but the motion passed. The board also approved a federal apprenticeship expansion grant for the Higher Education Coordinating Commission, a school nutrition equipment grant for the Department of Education, and an Oregon Health Authority request tied to Medicaid community engagement requirements under H.R. 1. Public safety items included funding for Oregon Military Department readiness facilities, a report on the stalled juvenile justice information system modernization project with a follow-up viability report due in 2026, and a statewide evacuation planning tool for emergency management. The evacuation tool drew strong support as a wildfire preparedness measure, with members noting it could significantly reduce alert times and save lives. A major point of debate was the Department of Justice request to add 16 permanent positions and increase other funds limitation for antitrust enforcement. Supporters argued the federal government has pulled back and Oregon needs capacity to pursue active cases and protect consumers; opponents objected to the process, the size of the expansion, and the incentive structure tied to settlements and awards. Despite those concerns, the motion passed. The board also approved Water Resources Department requests for the Water Well Abandonment, Repair and Replacement program, an assistant water master position in Washington County, and federal funding for Lower Umatilla Basin groundwater data collection. The water master item prompted questions about county cost shifts, but staff said the position would remain externally funded and would not be filled without those resources.

Transcript Highlights:

• The A21 amendment would put, uh, move the transfer of the regulatory transfer of the HMO activities at
• heard from others that maybe there hasn't been as much discussion and conversation about how this transfer
• <00:29:48.200> the<00:29:48.280> regulatory<00:29:48.880> transfer<00:29:50.000>
• of<00:29:50.160> the transfer the regulatory transfer of the transfer the regulatory transfer
• conversation about how this transfer conversation about how this transfer would<00:30:12.360>

Keywords: 1187, senate, all

Transcript Highlights:

• The city is making up for it by transferring between what appears to be two city accounts?
• They were left in the general fund, and therefore that has not been transferred.
• There was just not resources in the general fund to actually transfer those funds back. So we...
• To actually transfer those funds back.
• In noncompliance with the Arkansas Constitution, the city transferred the balance of the cemetery fund

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.