Transcript Highlights:

• You have a surplus statement, which I'll go over in a second, and you also have two amendments, which
• Just going over the surplus statement really quick.
• ,</c><00:04:21.600><c> which</c> Uh you have a surplus statement, which Uh you have a surplus statement
• Um, just going over<00:05:21.360><c> the</c><00:05:21.520><c> surplus</c><00:05:22.000><c> statement<
• </c> over the surplus statement really quick. over the surplus statement really quick. uh<00:05:23.680

Committee: Senate Finance

Keywords: 1191, senate, all

Transcript Highlights:

• Seeing none, Senator Rest, do you have a last statement you’d like to make? Um, no, thank you.
• Seeing none, Senator Rest, do you have a last statement you’d like to make? Um, no, thank you.
• you'd like to make have a last statement you'd like to make um<00:07:35.840><c> no</c><00:07:36.039>
• Seeing none, Senator Dahms, do you have any closing statement you'd like to make?
• Seeing none, Senator Dahms, do you have any closing statement you'd like to make?

Committee: Senate Agriculture, Veterans, Broadband, and Rural Development

Keywords: 1187, senate, all

Transcript Highlights:

• No, there is a statement in there that does say if the person is still at high risk or is aggressive
• For example, reviewing the credit card statement for a joint account, putting money into a joint account
• So reading your credit card statement is monitoring or regulating financial activity.

Keywords: 1182, all

Transcript Highlights:

• No, there is a statement in there that does say if the person is still at high risk or is aggressive
• So, for example, reviewing the credit card statement for a joint account, putting money into a joint
• So reading your credit card statement is monitoring or regulating financial activity.

Summary: The meeting covered seven Senate-amended House bills on the caucus agenda. HB 248 was described as changing prior language about private process servers and, in the Senate strike-everything version, prohibiting more restrictive utilization controls for FDA-approved non-opioid pain medications than those applied to opioid or narcotic drugs, with a repeal date of September 1, 2028. HB 2265 would continue limiting certain court fees charged to criminal defendants, though the Senate removed the provision barring courts from creating new fees without express legislative authorization. HB 2404 would require authorized transporters for certain mental health transports; the sponsor explained the Senate changes delay implementation until 2030 and preserve officer involvement when safety concerns exist. HB 2611 would strengthen DCS group foster home safety rules, including drug screening consequences for employees and additional security standards, with the sponsor emphasizing child safety and accountability. HB 2950 would authorize tourism improvement areas and lodging assessments, with the Senate shifting assessment approval to the governing body and removing some new-business assessment requirements. HB 2986 made multiple ADEQ-related changes, including replacing the recycling fund with the solid waste fee fund and expanding its uses. HB 2995 revised child custody and domestic violence standards to make domestic violence a dominant factor in custody decisions, with Senate amendments adjusting findings, evidence standards, burdens of proof, and adding an emergency clause. Most bills were met with sponsor concurrence and no recorded opposition. HB 2404 drew questions about whether peace officers would still be involved in transports; the sponsor clarified officers would still handle the initial pickup and could be recalled if the person remained high risk or aggressive. HB 2611 was supported as a child-protection measure based partly on recommendations from youth in group homes. HB 2950 was described as a private, opt-in tourism financing tool that would cost taxpayers nothing. HB 2986 was noted as having passed the Senate unanimously. HB 2995 generated the most discussion. Supporters said it addresses coercive control and financial abuse in domestic violence cases and was developed through a lengthy stakeholder process, including court input, to better protect children and families. One member objected that the bill’s wording could sweep in ordinary marital conduct, such as managing finances, making demeaning remarks, or threatening to call police or file for divorce, and urged an amendment to narrow the language. Supporters responded that the bill is aimed at coercive control in custody disputes, that the emergency clause reflects immediate need, and that fixes could be revisited later. The caucus ended with a reminder about a second caucus after floor for the budget bill.

Transcript Highlights:

• Madam Chair and members of the committee, did y'all hear the first part of my statement earlier?
• Madam Chair and members of the committee, did y'all hear the first part of my statement earlier?
• If I can, I'll start from the beginning of my statement.

Bills: HB25 , SB38 , SB101 , HB199

Committee: House House Consumer & Public Affairs

Keywords: juvenile delinquency, firearm possession, criminal background checks, state law, gun control, youth offense, conviction, public safety, SB38, pet food, registered pet food, registration fee, fees, sunset repeal, repeal of repeal, revenue, state fee, business regulation, animal feed, pet food registration

Transcript Highlights:

• Madam Chair, Madam Chair and members of the committee, did y'all hear the first part of my statement
• Madam Chair and members of the committee, did y'all hear the first part of my statement earlier?
• If I can, I'll start from the beginning of my statement.

Summary: The committee heard testimony on SB 38, which would continue New Mexico’s affordable spay and neuter grant program. Supporters, including animal shelter officials, veterinarians, county advocates, and nonprofit representatives, said the program is needed because shelters are overwhelmed by dog and cat overpopulation, and they cited high intake and euthanasia rates, especially in rural and low-income areas. Several speakers said the grants have already funded spay/neuter and trap-neuter-release work and should not sunset. One public comment raised concerns that some money was going to private parties and could create anti-donation issues, while another witness responded that the legal challenge is still pending and no court has ruled on the law’s constitutionality. Dr. Lawrence Young of the Veterinary Medicine Board said about $1 million has been awarded to 28 organizations, with additional funds in escrow, and described the program as transparent and accountable. The chair said the bill would be taken up for a vote later, not at that meeting. The committee also heard SB 101, the Health Care Delivery and Access Act, which would repeal the program’s July 1, 2030 sunset and make it permanent. The sponsor and the Health Care Authority said the act has already helped optimize nearly $1.5 billion in federal hospital funding, which hospitals must reinvest in care, workforce, and quality improvements. Support came from the New Mexico Chamber of Commerce, New Mexico Safety Over Profit, the New Mexico Hospital Association, and the Greater Albuquerque Chamber of Commerce, all of whom said the program provides stability for hospitals, especially rural and safety-net facilities, and helps avoid service disruptions. No opposition was voiced, and the chair said the committee would return to the bill for a vote on Thursday.

Transcript Highlights:

• Purpose of the bill if you give budget planners that much leeway, I think it's a statement of intent
• We took examples and incorporated them into the rule as statements.
• out, again, I had mentioned that we tried to take some of those examples and put them back in as statements

Summary: The Senate Local Government and Taxation Committee met on February 3 and first considered RS 32989, the “Rogue Act,” sponsored by Senator Foreman. The proposal would limit annual increases in state agencies’ maintenance budgets to the average CPI-U increase for the western region, while allowing exceptions for exigent circumstances, federal mandates, and other operational needs. Foreman said the bill was intended to restrain government growth without harming agency flexibility or the general fund. During the print hearing, several senators expressed concern about moving the measure forward given current budget pressures and cuts affecting Medicaid, public schools, and infrastructure. Senator Rowe asked how the bill would affect state-mandated education support units and other required spending, and Foreman responded that the bill’s flexibility language was meant to avoid interfering with necessary services. The committee then voted on a motion to send RS 32989 to print; the motion passed with at least one recorded nay. The committee also approved the January 20 and January 22 minutes. It then heard from the Idaho State Tax Commission on administrative rule docket 35-0102-2501, a zero-based rewrite of sales and use tax rules that removed restatements of statute, reduced restrictive language, and cut the rules by about 46 percent, or roughly 33,800 words. Commissioners explained that examples had been moved online with hyperlinks in the rules, and senators asked about usability for practitioners and whether any substantive changes remained; the commission said the remaining rules were intended to be clearer and easier for taxpayers to follow. The committee unanimously approved the docket. At the end of the meeting, senators noted that House Bill 559, the tax conformity bill, had passed the House and would likely come to the committee later in the week. Members emphasized that prompt action would be needed so Idaho taxpayers and the Tax Commission could update forms and software and proceed with filing season.

Transcript Highlights:

• I think it's purpose of the bill if you give budget planners that much leeway, I think it's a statement
• We took examples and incorporated them into the rule as statements.
• out, again, I had mentioned that we tried to take some of those examples and put them back in as statements

Committee: Senate Local Government and Taxation

Keywords: 989, all

Transcript Highlights:

• record before the notary is the same record in which the remotely located individual has made a statement
• record before the notary is the same record in which the remotely located individual has made a statement
• by which the notary may confirm that the record is the same record in which the individual made a statement

Bills: HB2248 , HB2158 , HB2178

Committee: House Civil Rights & Judiciary

Keywords: corporate filings, secretary of state, business entity filings, annual reports, foreign corporation, domestic corporation, nonprofit corporation, registered agent, trademark assignment, charities division, entity registration, foreign registration, ministerial filing duty, filing refusal, international student exchange, exchange visitor placement organization, doing business in Washington, remote worker, branch campus, notary certification

Transcript Highlights:

• It being 9:30, I'm going to open a public hearing on House Bill 1577, relative to the disclosure of utility
• Uh, as I mentioned in my original statement, I mean, Boston, as we know, is a tech hub that has not just
• So, it's really more a statement of sentiment of the committee with really the same specific actionable
• So, it's really more<06:37:00.080><c> a</c><06:37:00.320><c> statement</c><06:37:00.718><c> of</c><06
• of the more a statement of sentiment of the committee<06:37:02.958><c> with</c><06:37:03.440><c> really

Committee: House Science, Technology and Energy

Keywords: 1189, house, all

Transcript Highlights:

• I if I can just make one final<01:24:04.560><c> statement</c><01:24:05.520><c> is</c><01:24:06.239><c
• is I went around the final statement is I went around the world<01:24:07.280><c> in</c><01:24:07.600
• It seems pretty broad if I can write a notarized statement of the age of my child.
• from a parent or notorized statement from a parent or guardian. guardian. guardian.
• of the age write a notorized statement of the age of<02:02:10.639><c> my</c><02:02:10.960><c> child.

Committee: Joint Education

Keywords: Call to Order and Roll Call – 0:00:00 Workforce Pell Grant Update – 0:03:30 Extension Office Update – 0:33:25 Kentucky Academic Standards for Social Studies – 1:07:08 Early Literacy Outcomes – 1:32:20 Consideration of Referred Administrative Regulations – 1:58:30 Adjournment 2:13:13, 958, all

Transcript Highlights:

• That's what they would get paid, so that to me is somewhat of a surplus statement adjustment.
• That's what they would get paid, so that to me is somewhat of a surplus statement adjustment.
• for the house so the Surplus statement for the house finance<01:02:50.200><c> committee's</c><01:02:
• So will you be including a reference to that on the surplus statement so we can actually see that in?
• And the last page here is just the fishing game surplus statement, and this has no changes from what

Keywords: 1189, house, all

Summary: The Finance Division II work session focused on organizing the committee’s remaining budget work and reviewing a set of recommended changes to House Bills 1 and 2. Mr. Landrian explained the committee’s tracking sheets and draft amendment package, noted that the division was being asked to find roughly $200 million in reductions, and said the governor’s lottery proposal in House Bill 2 could help offset part of that target. Members also discussed how revenue estimates tied to fee changes would be handled, with the chair saying the committee could seek Ways and Means input but would ultimately decide the estimates itself. The committee then considered four mostly technical amendments to House Bill 2. It voted unanimously to delete Section 81, which duplicated CCSNH dual and concurrent enrollment language already moving in House Bill 192; to delete Sections 143 and 144, which duplicated police standards and training extra-duty language already in House Bill 778; to adopt a correction to Section 151 that removed an inadvertently repeated sentence; and to delete Section 178 because the same Lottery Commission language already appears in House Bill 1. The committee also agreed to approve Section 4 of House Bill 1, the Lottery Commission boilerplate language, while deferring action on Section 2 of House Bill 1 until the university and community college budget is settled. A substantial portion of the meeting was spent planning upcoming work sessions and discussing possible revenue measures. The committee planned to invite Fish and Game on Monday to review a large set of follow-up materials and to discuss a possible amendment requiring hunters and trappers to pay the license fee before taking free training classes, with a second chance to retake the class if needed. Members also discussed possible fee adjustments for Safety and Fish and Game, including using dedicated-fund fees to reduce reliance on general funds and help stabilize the Highway Fund and Fish and Game Fund. The chair emphasized that all actions were recommendations until the committee’s final deadline and encouraged members to review draft language carefully before voting.

Transcript Highlights:

• On the playground, who made a statement that an adult interpreted as threatening.
• Okay, with that, Senator Rubio, would you like to provide a brief closing statement?
• I know that the statement was made that we just want to create fear.
• In addition, we have clarified that the draft does not constitute an officer's official statement.
• So I went back to look at the report, and half of these statements attributed to me were statements that

Summary: The committee heard several public safety bills, with testimony split between supporters who framed the measures as targeted fixes and opponents who warned about overcriminalization and unintended consequences. SB 701, by Senator Wahab, drew support from law enforcement and local government groups, who said state law lacks a tool to address the conduct at issue; the ACLU opposed it as duplicative of existing law, while public defenders said they may withdraw opposition after amendments. Because there was no quorum at that point, the bill was held open without a vote. SB 834, by Senator DeRazzo, was presented as a technical cleanup bill to improve California’s automatic record clearance system by preventing outdated “pending” charges from blocking relief, requiring local court records to match DOJ records, and creating a way for people to obtain proof of relief. It received broad support from criminal justice reform and defense organizations, with no opposition, and the chair indicated support, but no final action was taken during the hearing. SB 248, by Senator Rubio, would require DOJ to send new gun purchasers educational materials during the waiting period about safe storage, suicide prevention, domestic violence, and related resources; supporters called it common-sense education, while one opponent argued the information is already available. The committee voted the bill out on a due-pass motion to Appropriations, but it remained on call pending one additional vote. Senator Rubio’s SB 19, the Safe Schools and Places of Worship Act, would create a new offense for credible threats against schools or houses of worship even when no specific individual is named. Supporters, including law enforcement and Jewish community advocates, said current law leaves a loophole and that the bill would help prevent panic and resource-draining lockdowns; opponents from civil liberties and youth justice groups argued existing law already covers threats and that the bill would worsen the school-to-prison pipeline. After a motion and second, the committee voted due pass to Appropriations, with the measure also left on call. Later, SB 759 by Senator Archuleta, prompted by the killing of Whittier Officer Keith Boyer, would require a court hearing after a third supervision violation or new offense for people on post-release community supervision; supporters said it adds accountability, while opponents said it removes probation discretion and could increase jail and court burdens. The bill passed due pass to Appropriations and was reported as passing. The committee also heard SB 6 by Senator Ashby, which would schedule xylazine as a controlled substance while preserving veterinary use. Supporters, including veterinarians, law enforcement, and a parent who lost a son to a drug-related death, said the drug is increasingly present in fentanyl mixtures and needs to be controlled; opponents from drug policy and civil liberties groups argued scheduling would criminalize users, hinder research, and repeat failed drug-war policies. After extensive debate, the committee voted the bill out due pass to Appropriations, and it passed. Finally, SB 11, the AI Abuse Protection Act, was introduced to regulate AI-generated voice, image, and video replicas, with supporters emphasizing protection against deepfakes and nonconsensual images; the California Chamber of Commerce opposed unless amended, seeking narrower definitions and limits on consumer warnings. The hearing ended while SB 11 was still under discussion, with no final vote reflected in the transcript.

Transcript Highlights:

• </c><03:44:04.960><c> if</c><03:44:05.199><c> the</c><03:44:05.439><c> statement</c><03:44:06.080><c>
• if</c><03:44:06.239><c> the</c> their statement if the statement if the their statement if the statement
• if the statement<03:44:07.120><c> and</c><03:44:07.359><c> requirements</c><03:44:08.000><c> on</c><
• 03:44:08.319><c> procedure</c> statement and requirements on procedure statement and requirements on
• Quickly, um, uh, there was no offense intended by my statement of legislatively kicking the can down

Keywords: 1191, senate, all

Summary: The committee of conference spent most of its time on Senate Bill 96, which deals with educator conduct and when information may be withheld from parents. The main dispute was over the House-amended language on violations and the “compelling state interest” standard. The Senate sponsor objected to extending penalties to third-party medical or mental health contractors and to language suggesting psychological or emotional injury to a child would not constitute a compelling state interest. The House side argued its draft was intended to keep the bill focused on credentialed educators and administrators, to include parents or guardians, and to avoid creating competing standards by relying on existing abuse definitions in statute. The House also added a requirement that any withholding of information be documented and reported to the school board in nonpublic session, and both sides discussed whether educators, administrators, nurses, and guidance counselors would be covered under the statutory definition of educator. The discussion also covered enforcement and penalties. The House draft proposed that an educator found to have willfully violated the law could have a credential suspended for a first offense and would face a minimum one-year suspension for multiple offenses, while the Senate raised concerns that this was too rigid and did not allow enough discretion or address revocation. The House later explained that the department would still have discretion on first offenses and that the one-year rule applied only to multiple offenses. Another point of disagreement was a three-year statute of limitations for investigations, which the House said was meant to prevent “witch hunts,” while the Senate noted New Hampshire’s constitutional prohibition on retroactive laws. After caucusing, the Senate rejected the House amendment, and the House then voted non-concur; the committee of conference adjourned without agreement. The transcript then moved to Senate Bill 87, concerning one-day liquor license requirements and allowing salons and barber shops to obtain on-premise licenses. The members discussed a House amendment that would allow two drinks instead of one, with supporters saying the change reflected the longer time customers may spend in salons and that alcohol service would still be covered by existing training requirements, including the EDGE course. Opponents worried that allowing multiple drinks would create over-serving and enforcement problems and could complicate business practices. After discussion, the Senate member agreed to go along with the House position, and the bill was reported ready for final sign-off.

Transcript Highlights:

• Is that a true statement? That's a true statement. Thank you, Mr. Chairman.
• So I would say that that's a general statement that includes undocumented immigrants. Okay.
• You are compelled to give a statement, because if you don't, you're going to lose your job.
• Before you give that statement, you're given Garrity rights.
• Those Garrity statements, any statement that you made regarding some unfounded allegation would not be

Bills: HB1583 , HB1775 , HB1832 , HB1836 , HB1837 , HB1866 , HB1983 , HB2029 , HB2217 , HB2318 , HB2363 , HB2486

Committee: House Homeland Security, Public Safety & Veterans' Affairs

Keywords: mental health, emergency detention, peace officer, mental illness, prevention of harm, border security, private landowners, study and report, General Land Office, participation, controlled substances, opioid antagonists, law enforcement training, substance abuse prevention, Texas-Mexico border, criminal justice, public safety, law enforcement, National Park Service, arrest powers

Transcript Highlights:

• alongside letting them know this is voluntary; it’s not something required, but just a point, just a statement
• alongside letting them know this is voluntary; it’s not something required, but just a point, just a statement
• alongside letting them know this is voluntary; it’s not something required, but just a point, just a statement
• alongside letting them know this is voluntary; it’s not something required, but just a point, just a statement
• Well, again, it goes back to our original statement that I'm disappointed they're not here.

Keywords: 958, all

Summary: The committee first took up SB 19, which would require a daily moment of silence or reflection in Kentucky public schools and clarify that students may use the time as they choose without coercion or religious direction. The sponsor and supporters, including representatives of the Kentucky Jewish Council, argued the bill is nonsectarian, intended to promote calm and focus, and supported by research and prior bipartisan backing. Opponents from the Jewish Federation of the Bluegrass said they supported the anti-coercion language but objected to making the moment of silence mandatory rather than permissive, citing concerns about the statute’s interaction with the Lord’s Prayer language already in law. After discussion, the committee voted to pass SB 19 unanimously with favorable expression. The committee then considered SB 83, which revises the KEES scholarship program so homeschool and non-certified school students can receive awards using an ACT-to-GPA conversion and be treated more comparably to public school students. The sponsor described the bill as a recurring measure and walked through how the award amounts would be calculated under the substitute. There was no opposition raised during the hearing, and the committee adopted the substitute and passed SB 83 unanimously with favorable expression. Finally, the committee heard Senate Joint Resolution 55, directing Kentucky public postsecondary institutions to combat anti-Semitism. The resolution would require campuses to adopt policies using the IHRA definition of anti-Semitism, notify students of Title VI and state-law complaint rights, recognize Jewish organizations as community resources on the same basis as other religious organizations, take action against student groups supporting designated terrorist organizations, and collect and report campus anti-Semitism data. The presenters and supporters described a sharp rise in anti-Semitic incidents on campuses after October 7 and said schools have not responded adequately. The committee adopted the substitute and began hearing testimony on the resolution, but the transcript cuts off before any final vote on SJR 55.

Transcript Highlights:

• I move the Senate proceed to the order of statements. That objection is so ordered.
• Senators and staff, could everybody please take their seats for a very special statement?
• And so I wanted to rise today and make that statement on behalf of him and his legacy.
• President, will the Senate proceed to the order of statements? Without objection, so ordered.

Summary: The Senate met with a quorum, excused several members, and heard a memorial statement from Majority Floor Leader Singh honoring Thomas James Cleary, a longtime Michigan public servant, lobbyist, and civic volunteer. The chamber also recognized a departing staff member from Senator Geis’s office and later welcomed guests from Cleary’s family. No substantive debate occurred during these tributes, and remarks were ordered printed in the journal. The Senate then handled a large number of introductions and referrals, including Senate Joint Resolution K to prohibit autopen use by certain executive officials, Senate bills on Treasury revenue collection and liquor control, and numerous House bills covering housing, health, insurance, natural resources, education, consumer finance, child care licensing, public employment contracts, and other topics. Several housing and finance-related House bills were sent directly to the Committee of the Whole by unanimous consent. In Committee of the Whole, bills including House Bill 4072, House Bill 5630, Senate Bills 792, 793, 947, 1013, and 885 were considered; substitutes were adopted for House Bill 5630, Senate Bills 1013, 947, and 885, and the committee recommended all of those bills, plus House Bill 4072, Senate Bills 792 and 793, for third reading. On final passage, House Bill 4042 and House Bill 5630 each passed 34-0, with four members excused. The Senate also concurred in the House substitute to Senate Concurrent Resolution 14, approving an extension of the state energy emergency, by a 33-1 vote. By contrast, concurrence in the House substitute to Senate Bill 878 failed 2-32, sending that appropriations bill to conference committee. The House then named conferees on Senate Bill 878, and the Senate named conferees for both SB 878 and HB 5630 after the chambers disagreed on those measures.

Transcript Highlights:

• I move the Senate proceed to the order of statements. Without objection, so ordered.
• Senators and staff, could everybody please take their seats for a very special statement?
• And so I wanted to rise today and make that statement on behalf of him and his legacy.
• President, will the Senate proceed to the order of statements? Without objection, so ordered.

Keywords: 983, senate, all

Transcript Highlights:

• do is, as many of us know, that the session before last, we passed We Will Act, which was a bold statement
• do is, as many of us know, that the session before last, we passed, we will act, which was a bold statement
• The session four last, we passed, we will act, which was a bold statement for Louisiana's step out, be
• legislation, like I've... ...with the legislation like I belong to other committees and they'll have statements

Summary: The Louisiana Advanced Aviation and Drones Advisory Committee met with a quorum and opened by noting that, under current law, the committee will sunset after the 2026 regular session unless legislation is passed to reconstitute it. Members discussed the need for a smaller, more workable committee structure in the future so quorum requirements would be easier to meet, and they added an agenda item to consider reconstitution and another for a legislative briefing. The June 2025 minutes were approved. Subcommittee reports focused heavily on counter-drone policy and advanced air mobility. Mr. Muley described the new counter-UAS effort, referred to as the “Let’s Go Act,” which would create a joint task force of state police, sheriffs, and municipal police chiefs to develop training standards and equipment standards for counter-drone operations. Members also discussed federal developments in the NDAA and DOJ’s role in authorizing mitigation capabilities for states with laws and training plans. Public safety members reported that training on recently enacted drone laws is underway in north Louisiana. The committee also heard a major update from Josh Deplanis, newly named Louisiana’s first advanced aeronautics director. He outlined Louisiana’s selection for the FAA’s Electric Vertical Takeoff and Landing/Advanced Air Mobility Integration Pilot Program, branded “Lift Off Louisiana,” and described plans for real-world operations beginning as early as August, centered on Houma-Terrebonne Airport. He also reviewed the state’s broader advanced air mobility strategic plan, including vertiport readiness, charging infrastructure, logistics, workforce training, and community engagement. Members emphasized Louisiana’s opportunity to influence FAA policy and international airspace issues related to operations over the Gulf and beyond 12 nautical miles. In final action, the committee adopted a resolution supporting reconstitution of LADAC, with revised proposed membership language reducing the committee from 15 members to 11 and setting a simple majority of six for quorum, with new appointments effective July 1, 2027. No public testimony was offered, and the meeting adjourned after the motion passed.

Transcript Highlights:

• Many members of this body for the last couple years now believe that earlier requests and statements
• Previously, we had questions on their statements and additional communications, and it was like, where
• basis for the opinion, the basis of accounting, the responsibilities of management of the financial statement
• On page four, we find the essence of the audit: the statement of available resources and expenditures

Keywords: 1212, all