Transcript Highlights:

• And then the disbursement from the endowment would give each library about $45,000 a year.
• So that's the direct result of endowment disbursements.
• Last year, they got a one-time disbursement.
• Us how much the disbursement is every year, and then it's dispersed by the state library.
• And with the disbursement last year, they finally raised her to $25 an hour.

Committee: Joint Economic & Rural Development & Policy Committee

Transcript Highlights:

• A disbursement test was conducted for the review period, excluding payroll expenditures.
• Disbursements tested were properly posted to the general ledger.
• A disbursement test was conducted for the review period, the general ledger.
• A disbursements test was conducted for the review period, excluding payroll expenditures.
• Disbursements tested were properly posted to the general ledgers.

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The committee first adopted prior minutes and then heard several standing committee audit reports. The executive committee report noted audit and special reports scheduled for the month, one outstanding committee-requested report, and a request to gather information on a possible special report for February. The city/county/local report covered delinquent private water and sewer audits, including reinstatement of turn-back funds for 17 entities, 59 of 64 delinquent 2023 entities filing reports, and action on the town of Daisy requiring repayment of misused street funds. The education report filed three higher education audit reports and deferred one Northwest Arkansas Community College report. The state agencies report filed four reports and deferred audits of the Department of Human Services and the Department of Parks, Heritage, and Tourism for more information on corrective actions. The committee then received a special audit review of the Charles W. Donaldson Scholars Academy at UA Little Rock. Auditors said the program received $10 million in desegregation funding and a $50,000 grant, awarded $1.87 million in scholarships to 379 students, and saw 116 students graduate. The review found many scholarship eligibility exceptions, including awards above the maximum and to students who did not meet GPA, enrollment-hour, or full-time requirements, and numerous disbursement documentation and authorization problems. Committee members sharply questioned the program’s oversight, the role of former staff, the use of funds for travel and cultural activities, and whether any improper spending should be referred for criminal review. UALR representatives said the program was overseen as a sponsored program, that some controls were later strengthened, and that Philander Smith only verified enrollment rather than eligibility. The committee voted to table the report until the next meeting and asked staff to gather the federal court order and additional information. Finally, the committee reviewed the annual report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 criminal charges filed, 39 still under review, 3 dismissed, 5 pending in court, and 96 not charged; convictions in 20 cases led to fines, restitution, audit costs, and some bond trust fund payments. Prosecutor representatives explained that many referrals do not become criminal cases because of intent, timing, or other legal limits, and said they generally seek restitution even when charges are not filed. Members asked for more standardized reporting, including whether restitution was recovered and why cases were not prosecuted, and discussed possible training and a checklist for future reports. The committee then voted to file the report and adjourned, with the next meeting set for February 12-13.

Transcript Highlights:

• library expenses from January 2022 through August 2025 revealed unauthorized and questionable disbursements
• library expenses from January 2022 through August 2025 revealed unauthorized and questionable disbursements
• In addition, undocumented disbursements totaling $5,300 were made from the library account for items
• Additionally, we tested 147 disbursements totaling $1.91 million and noted 124 exceptions regarding processing
• and documenting of disbursements.

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The Legislative Joint Audit Committee met on February 13, 2026, and first adopted the January 9, 2026 minutes. It then received and adopted reports from the Executive Committee, the Standing Committee on Counties and Municipalities, the Standing Committee on Education Institutions, the Standing Committee on State Agencies, and the Medicaid Subcommittee. Those reports covered audit follow-up items, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, state agency audit findings, and a Medicaid oversight presentation. Several reports were filed after discussion, and in multiple cases agencies or local officials were present to answer questions about repeat findings or compliance concerns. Among the notable audit matters, the committee reviewed a Cleburne County library audit that found more than $80,000 in unauthorized or questionable disbursements, including purchases that appeared personal in nature and improper fuel expenses. The library director had been placed on leave, later charged with felony theft of property and abuse of office, and the matter was referred to the prosecuting attorney and Attorney General. The committee also heard a special report on the Charles W. Donaldson Scholars Academy at the University of Arkansas at Little Rock, which found scholarship ineligibility issues and numerous disbursement-processing exceptions, while noting that the program had ended in 2024 and remaining funds were returned to the school districts. During the state agency report, Legislative Audit described findings at DHS, Parks, Heritage, and Tourism, Corrections, and Veterans Affairs, including improper benefit payments, a cashed warrant by someone other than the intended payee, missing receipts, unauthorized fuel card purchases, and payroll and overtime issues. The committee filed that report after agency representatives responded to questions. The meeting ended with the filing of the Cleburne County and Donaldson Scholars Academy reports, and the next committee meeting was announced for March 12-13, 2026.

Transcript Highlights:

• Adequate sporting documentation was not maintained for all disbursements.
• Additionally, timesheets were not maintained for all payroll disbursements. A similar finding...
• Additionally, timesheets were not maintained for all payroll disbursements.
• While engaged in testing disbursements other than payroll expenses, it was noted that the bookkeeper
• While engaged in testing disbursements other than payroll expenses, it was noted that the bookkeeper

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee approved the February 12 minutes and received updates on delinquent municipal water and sewer reports for 2022 and 2023, noting continued progress toward compliance and reinstatement of turnback funds for several cities. It also deferred several matters to the June 4 meeting, including Fargo’s municipal accounting noncompliance report, Jericho’s street-fund misuse issue, Biggers and Holly Grove deferred reports, and a group of private water and sewer reports lacking proper responses. Members then heard and filed a detailed report on the City of Strong, which involved repeat findings on undeposited receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting control problems, and fund balance issues. Mayor Darrell Howell described corrective steps, including new internal controls, outside CPA assistance, repayment of misapplied funds, budget amendments, and efforts to address the findings; the committee commended the city’s efforts and filed the report. The committee also filed reports on Thornton Waterworks, Calhoun County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, and Sparkman, while deferring several private water reports and other unresolved items. A major portion of the meeting focused on the Pulaski County Regional Solid Waste Management District and other regional solid waste districts. The audit found issues in Pulaski County involving unapproved payroll items, missing credit card documentation, unapproved contracts, vehicle and cell phone documentation problems, lack of competitive bidding, and weak internal controls; members questioned the district’s practices and deferred the report to June while requesting district representatives appear. The committee also reviewed a statewide report on six regional solid waste management districts, with findings in Pulaski, Faulkner, and Benton counties and no findings in three others; that report was likewise deferred for Pulaski County questions. The meeting ended after a lengthy discussion with Cross County Rural Water System about overdue audit posting, water quality problems, grant-funded improvements, board notice practices, and the broader challenges facing rural water systems, after which the committee filed the report and adjourned.

Transcript Highlights:

• library expenses from January 2022 through August 2025 revealed unauthorized and questionable disbursements
• In addition, undocumented disbursements totaling $5,300 were made from the library account for items
• In addition, undocumented disbursements totaling $5,300 were made from the library account for items
• Additionally, we tested 147 disbursements totaling $1.91 million and noted 124 exceptions regarding processing
• and documenting of disbursements.

Committee: All LEGISLATIVE JOINT AUDITING

Transcript Highlights:

• A disbursement test was conducted for the review period.
• The disbursement test was conducted for the review period, excluding payroll expenditures.
• Of 147 disbursements tested, totaling $1.9 million, we noted 124 exceptions as shown on the slide.
• Disbursements tested were properly posted to the general ledgers.
• , unauthorized payments, unauthorized... ...unauthorized or undocumented disbursements, unauthorized

Committee: All LEGISLATIVE JOINT AUDITING

Transcript Highlights:

• And then the disbursement from the endowment would give each library about $45,000 a year.
• So that's the direct result of endowment disbursements.
• Last year, they got a one-time disbursement.
• So every library, to get the disbursement, has to fill out a New Mexico State Library annual report.
• And with the disbursement last year, they finally raised her to $25 an hour.

Summary: The committee heard a lengthy presentation from the New Mexico Rural Library Initiative in support of fully funding the rural library endowment with an additional $29.5 million. The presenters described rural libraries as essential community infrastructure that provide not only books and internet access, but also early childhood programs, adult education, workforce support, telehealth, disaster response, and civic meeting space. They argued that the endowment would provide stable annual support for staffing and operations, help sustain libraries in very small towns and tribal communities, and support new or developing libraries. Members asked about eligibility, county coverage, how funds are distributed, and whether the state tracks broader outcomes such as job placements or certifications; the presenters said the State Library administers the funds and that the initiative itself is a nonprofit capacity-building organization, not the fund manager. Some members raised concerns about whether an endowment is the best long-term model versus recurring annual appropriations, and about the need for better reporting and state-library involvement. The committee then heard from food bank leaders Jill Dixon and Katie Anderson about food security and its economic impact. They said New Mexico’s five food banks and more than 500 partner agencies serve all 33 counties, distribute over 45 million meals, and rely mostly on philanthropy, with some state and local support. They emphasized that SNAP is a major economic driver, supporting grocery access, jobs, and local spending, and that recent legislative growth funding helped food banks respond to a surge in demand during a SNAP disruption. They also highlighted food banks as community hubs that can connect people to health care, job training, and other services, including through clinic referrals and closed-loop systems. In response to questions, they said food access gaps remain in some rural areas, that clients can generally seek food at other distribution sites without barriers, and that longer-term solutions should include more grocery access, healthy corner stores, and stronger broadband and health care infrastructure. The final presentations came from the Gallup-McKinley County Chamber of Commerce and the Artesia Chamber of Commerce. Gallup-McKinley described a shrinking workforce, youth outmigration, crime, health care shortages, malpractice costs, and gross receipts tax burdens as major barriers to rural economic growth, and urged action on workforce pipelines, housing, public safety, malpractice reform, and tax/regulatory changes. Artesia highlighted its murals, library, sports tradition, oil and gas, agriculture, federal training center, and refinery, while also noting workforce shortages, health care recruitment challenges, housing constraints, and the need for quality-of-life investments and more flexible regulation. The committee also briefly heard a bill presentation proposing a New Mexico-Ireland Trade Commission to promote bilateral trade and investment, especially in technology, agriculture, and energy sectors. No votes were taken because quorum was not reached, and the endorsement item was not acted on.

Transcript Highlights:

• Therefore, the validity of these disbursements cannot be determined.
• The cash disbursement journal was not properly maintained and was not reconciled monthly to total bank
• disbursements as indicated on the bank statement.
• If we could look at page six, about partway down, it says finding general fund disbursements exceeded
• Therefore, the validity of these disbursements could not be determined.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee first heard updates on delinquent private water and sewer reports. For reports due as of December 31, 2012, staff said five additional 2024 reports had been received since the December meeting, bringing the total of released escrow funds to 17 and leaving 26 still escrowed. For reports delinquent as of December 31, 2023, two more reports were received, bringing 59 of the original 64 into compliance and leaving five outstanding. Both update reports were filed without objection. The committee then discussed Act 709 of 2021 and the town of Daisy’s repayment of street turnback funds. Staff said Daisy had made improper payments to a nonprofit, used restricted street funds for fire truck and fire department building costs, and had not adopted the required repayment ordinance or obtained approval for a reduced repayment percentage. Mayor Lisa Cogburn said the city council had not approved repayment because members disputed the amount, though she said the city had funds to pay. After questions from members and staff explaining the audit calculations, the committee adopted a motion requiring Daisy to repay 10% of unrestricted general fund revenues under the statute and to withhold turnback funds if the city fails to comply. The report was then filed. The committee reviewed numerous deferred and current audit findings from cities, counties, and water systems. Several local officials appeared and described corrective steps, including Harrison district court, Carroll County airport, Izard County treasurer, Alexander district court, Town of 56 officials, Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, Ozan, and Lee County. Findings included missing or inaccurate reconciliations, unsupported credit card charges, payroll and compensation issues, improper use of public funds, missing receipts, and budget overruns. Some matters were referred to the prosecuting attorney and Attorney General, including Bull Shoals and Lone Oak County, while others were filed or deferred as appropriate. The committee also deferred two private water and sewer reports for lack of proper responses, filed 19 reports with resolved findings, and filed 53 reports with no findings. Before adjourning, the committee set its next meeting for February 12, 2026.

Transcript Highlights:

• Therefore, the validity of these disbursements cannot be determined.
• The cash disbursement journal was not properly maintained and was not reconciled monthly to total bank
• disbursements as indicated on the bank statement.
• If we could look at page six, about partway down, it says finding general fund disbursements exceeded
• Therefore, the validity of these disbursements could not be determined.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection. The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed. The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.

Transcript Highlights:

• Therefore, the validity of these disbursements cannot be determined.
• The cash disbursement journal was not properly maintained and was not reconciled monthly to total bank
• disbursements as indicated on the bank statement.
• If we could look at page six, about partway down, it says finding general fund disbursements exceeded
• Therefore, the validity of these disbursements could not be determined.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Transcript Highlights:

• As it says, the proceeds or disbursements of something that was once exempt are not subject to turnover
• There would no longer be any protection under subsection F for disbursements and proceeds, for example
• Second of all, disbursements.
• Disbursements clearly apply, but to get around that, what they have said is, they said, look, if we can
• An amendment basically says you can't use disbursements either.

Bills: HB2242 , HB2446 , HB2799 , HB4502 , HB2920 , HB2790 , HB5620 , HB5060 , HB5076 , HB5080 , HB5081 , HB5128 , HB5130 , HB3847 , HB5116 , HB2969 , HB4546 , HB4202 , HB5624 , HB3964 , HB4803 , HB872 , HB4775 , HB4777 , HB4961 , HB5570 , HB2988 , HB4260 , HB1375 , HB5009 , HB5411 , HB5134 , HB4388 , HB3095 , HB1387

Committee: House Judiciary & Civil Jurisprudence

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Transcript Highlights:

• After a review of federal grant awards disbursed to the Family Services Agency, the Office of Intergovernmental
• Services identified numerous expenditures that should have been disallowed before disbursement.
• Intergovernmental Services identified numerous expenditures that should have been disallowed before disbursement

Committee: All LEGISLATIVE JOINT AUDITING-STATE AGENCIES

Summary: The State Agencies Joint Audit Committee met to open the meeting with prayer, recognize interns, and approve the minutes from the March 12 meeting. The committee also agreed to defer a special report from the Health Department until its August meeting. Staff then reviewed audit reports, including 12 reports without findings that were filed without objection. The main report discussed was the Department of Finance and Administration FY24 audit, which contained three findings: a stolen taser from the Alcohol Beverage Control Enforcement Division valued at about $1,300 and referred to the Attorney General; improper federal grant expenditures identified by the Office of Intergovernmental Services, with about $5,500 later reimbursed; and nine unauthorized bank debits totaling more than $5,600, most of which were refunded. Members asked no questions on the DFA report, and it was filed. The committee announced its next meeting for August 13 and then adjourned.

Transcript Highlights:

• State agencies and state-supported institutions of higher education disbursed federal funds totaling
• Documentation supporting payments for disbursements from two federal programs was inadequate, resulting
• Documentation supporting payments for disbursements from two federal programs were inadequate, resulting
• But I had a question because there was a disbursement of $6.6 million to a vendor.
• six of 64 disbursements tested.

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff. The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster. Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.

Transcript Highlights:

• If a qualified individual reasonably believes the disbursement or attempted disbursement may be exploitative
• If a qualified individual reasonably believes the disbursement or attempted disbursement may be exploitative
• Actions by the CFPB have been brought against banks on failures to delay disbursement already.
• This section is in relation to if they fail to make a disbursement.
• to make that disbursement.

Transcript Highlights:

• Adequate supporting documentation was not maintained for all disbursements.
• Adequate sporting documentation was not maintained for all disbursements.
• Finding number two, a review of credit card disbursements totaling $43,294 revealed purchases of $17,213
• Additionally, timesheets were not maintained for all payroll disbursements.
• While engaged in testing disbursements other than payroll expenses, it was noted that the bookkeeper

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee first approved the February 12 minutes and received updates on delinquent water and sewer reports, noting continued progress in bringing systems into compliance. Staff reported that the number of delinquent 2022 water and sewer reports had fallen from 43 to 22 compliant entities, and the older delinquent 2021/2023 reports had been reduced from 64 to four remaining. The committee then deferred the Fargo municipal accounting-code report and the Jericho street-funds misuse report to the June 4 meeting at the request of local officials. A lengthy portion of the meeting focused on the City of Strong’s repeat audit findings, including undeposited garbage-bag receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting-control problems, and budget overruns. Mayor Howell described corrective steps such as new internal controls, revised billing practices, CPA assistance, fixed-asset updates, and repayment of restricted funds. After questions and supportive comments, the committee voted to file the report. The committee also filed or deferred several private water and sewer reports, including filing the Thornton Waterworks report and deferring a group of other private reports pending proper responses. The committee reviewed several other public reports with findings. Calhoun County’s report involved county spending for an appreciation banquet and altered undeposited receipts in the sheriff/collector’s office; members discussed the constitutional limits on using public funds for private benefits and the need for more training, then filed the report. A six-district regional solid waste management review found no issues in several districts but significant findings in Pulaski, Faulkner, and Benton counties, including unapproved payroll actions, missing documentation, vehicle and cell phone issues, bid problems, and weak controls; the committee deferred that report to June and asked Pulaski County representatives to appear. Additional reports from Nevada County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, Gilmore, Grubbs, Sparkman, and Cross County Rural Water System were either filed, deferred, or discussed with local officials responding to findings such as unauthorized withdrawals, unapproved payments, deficit fund balances, IRS debts, missing documentation, and overdue audit postings. The meeting ended with the Cross County Rural Water System operator explaining water-quality and infrastructure problems and the committee filing that report before adjournment.

Transcript Highlights:

• The way that our office will disburse funding is based on what's called a fixed amount subaward.
• So in that particular process, disbursements go out to a provider only when they achieve actions.
• The way that our office will disburse funding is based on what's called a fixed amount subaward.
• So in that particular process, disbursements go out to a provider only when they achieve actions.

Committee: All ARKANSAS LEGISLATIVE COUNCIL (ALC)

Summary: The meeting opened with prayer, approval of the prior minutes, and a monthly revenue report from the Bureau of Legislative Research. The report showed gross general revenue collections up year to date and net general revenue above forecast, with the increase attributed in part to income tax growth, a fiscal-year shift, and lottery-related collections. Members asked no questions, and no action was required on the revenue report. Several subcommittee reports were then presented and adopted, including executive, administrative rules, game and fish/state police, hospital/Medicaid/developmental disability, occupational licensing, PEER, revenue, state insurance programs, and personnel. The executive report noted a waiver request for Jackson County School District construction services and an audit with no findings. The administrative rules report covered agency directives, rulemaking updates, and a few rules pulled for later consideration. The revenue subcommittee held one District 4 tire removal contract until its next meeting, while the state insurance subcommittee reviewed the EBD contract with Boston Consulting Group and approved pharmacy formulary and drug recommendations. A substantial portion of the meeting focused on the State Insurance Department’s examination of pharmacy benefit managers, especially Navitus Health Solutions. Commissioners and staff explained that Navitus objected to producing certain claims data for self-funded plans, raising an ERISA preemption argument, and that the matter was being set for an administrative hearing, likely in April. Members questioned compliance, due process, and the implications of the objection, while the department said the state initiated the examination and was continuing to seek resolution. The committee also reviewed an Arkansas Teacher Retirement System agreement, with one member noting a potential conflict and abstaining. The meeting ended after members reviewed additional reports with no further action and adjourned.

Transcript Highlights:

• The first slide just shows the disbursement amount, the value, the credit, if you will, that homeowners
• Or do you do disbursements as they're approved?
• We have until May 31st, or by June 1st I think, in statute to disburse the funds to the county.
• You know, this is after the disbursement, but then we're... Review them.
• You know, this is after the disbursement, but then we're, review them.

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.

Transcript Highlights:

• . >> Chair: I ASK THAT BECAUSE THE IN THE MINUTES IT STATES IN COMPLIANCE WITH BYLAWS EACH DISBURSEMENT
• ARON TO MAKE SURE DISBURSEMENT OF FUNDS WAS FOR PROPER AND APPROPRIATE PURPOSES?
• >> I DO NOT BELIEVE DCF WAS AWARE OF THESE DISBURSEMENTS IT WAS IN THE FORM OF AN UNSOLICITED PROPOSAL
• >> THAT IS CORRECT. >> SINCE THIS EXISTENCE HOW MUCH MONEY HAS BEEN RAISED AND HOW MUCH HAS BEEN DISBURSED
• AND DISBURSED I WANT TO SAY A LITTLE BIT NORTH OF HALF.

Transcript Highlights:

• There's been zero disbursements up to this date.
• There's been zero disbursements up to this date.
• There's been zero disbursements up to this date.
• There's been zero disbursements up to this date.
• There's been zero disbursements up to this date.

Committee: Joint Appropriations

Transcript Highlights:

• and Income Act relating to the way a fiduciary allocates income and principal and receipts and disbursements
• and Income Act relating to the way a fiduciary allocates income and principal and receipts and disbursements
• and Income Act relating to the way a fiduciary allocates income and principal and receipts and disbursements
• and Income Act relating to the way a fiduciary allocates income and principal and receipts and disbursements
• Ability to adjust the way it characterizes receipts and disbursements, uh, with ongoing and, you know

Bills: SB309 , HB192 , SB178 , SB179 , SB237 , HB10 , HB107 , HB189 , HB37 , HB226 , SB309 , HB192 , SB178 , SB179 , SB237 , HB10 , HB107 , HB189 , HB37 , HB226

Committee: Senate Judiciary

Keywords: automated driving systems, oversized vehicles, transportation, regulations, permits, HB192, international wire transfer, wire transfer fee, remittance fee, money transmission business, Alabama Securities Commission, Department of Revenue, Education Trust Fund, ELL instructors, English Language Learner, ESL teachers, income tax credit, remittances, international money transfer, migrant families