Transcript Highlights:

• Good morning, and welcome to the Assembly Budget Subcommittee on Accountability and Oversight.
• Today's hearing will consider ACA 20, a proposal to change the Budget Stabilization Account, also known
• No family would stop saving simply because they reach an arbitrary cap on their bank account.
• that account reaches 20 percent, as opposed to the current law, which is 10 percent.
• And when you take money out of your savings account, you treat that as an expenditure.

Summary: The Assembly Budget Subcommittee on Accountability and Oversight heard ACA 20, the Safe for California Futures Act, a constitutional amendment to strengthen the state’s Budget Stabilization Account (rainy day fund). The authors, Assembly Members Gabriel and Valencia, said the measure would raise the reserve cap from 10% to 20% of General Fund revenues, change how reserve deposits are treated under the Gann limit so deposits would not count against the spending cap until withdrawn, and update eligible debt repayments to include items such as budget loans, Proposition 98 settle-up obligations, and unemployment insurance debt. They emphasized that the proposal was intended to protect schools and core public services and to help California better withstand revenue volatility and future downturns. Committee discussion focused heavily on the technical effects of the measure, especially its interaction with Proposition 98 and the Gann limit. LAO and Department of Finance staff explained that Prop. 98 funding would not be changed directly, that the reserve deposits would be treated as exclusions from the appropriations limit, and that withdrawals would count when spent. Members asked about current reserve levels, mandatory deposits, and whether the measure would create more room for discretionary spending; supporters argued it would simply allow the state to save more in good years, while one member expressed concern that it could function as a slush fund and expand spending opportunities. Several members cited recent budget volatility, record revenues, and the need for stronger reserves, while others stressed that the measure should be understood as a future-oriented savings reform rather than a response to this year’s budget choices. Public testimony was uniformly supportive. California Forward, Elevate California, and the California Chamber of Commerce all backed the proposal, with the Chamber noting support for the policy and highlighting the importance of addressing unemployment insurance debt for small businesses. The chair concluded by thanking the authors, staff, and witnesses, and said ACA 20 was expected to move to the Assembly floor the next day.

Transcript Highlights:

• First, the hotline name was changed from the Accountability Hotline to the Government Waste Hotline.
• The state's Government Waste Hotline provides a valuable accountability function to Oregonians.
• Finally, the agency's compliance with safety and asset requirements strengthens accountability.
• We recommended the agency provide regular training and accountability for asset management procedures
• Yeah, because to me, we don't want to be doing things just so we can say we're accountable.

Keywords: 907, all

Summary: The Joint Interim Committee on Legislative Audits met on June 17 for informational presentations. The Department of Administrative Services, through Chief Audit Executive Eli Ritchie, gave an overview of statewide internal audit requirements and the fiscal year 2025 report. He explained the difference between internal and external audit, described Oregon’s statutory and rule-based internal audit structure, and reported that 30 agencies had internal audit functions, with most meeting required standards. He said 73 audits and 49 advisory/consulting engagements were completed statewide, with strong compliance overall, though a few agencies were rebuilding audit committees after vacancies. No committee questions were raised after the presentation. The Secretary of State’s Audits Division then presented its Government Waste Hotline annual report. Director Steve Bergman and audit manager Olivia Rekhed described changes made to align the hotline with statute, including renaming it the Government Waste Hotline, creating a review panel, improving anonymity protections, removing fraud reporting from the hotline’s scope, and adjusting reporting timelines. They said hotline volume increased modestly in 2025, most reports were referred elsewhere or closed for insufficient evidence, and two reports were substantiated, including questioned costs of about $856 for personal use of a state vehicle and about $2.9 million tied to the Preschool Promise program. Committee members asked about hotline staffing, cost, anonymity, and follow-up on findings; staff said the hotline is lightly resourced, uses a contracted intake service, and referrals or recommendations are followed up through management letters and later reviews. The committee also heard an audit of the Oregon Parks and Recreation Department’s safety inspections and asset tracking. The Secretary of State’s office reported that OPRD had not consistently conducted or documented quarterly OSHA safety inspections and had incomplete asset records, including missing acquisition dates and costs for many assets. The audit made eight recommendations covering safety inspection policies, asset management guidance, tagging, reconciliations, disposition controls, training, and a new asset management system; OPRD agreed to all recommendations. OPRD officials said they had already begun training staff, improving inspection procedures, and working toward a replacement asset system, while noting operational challenges from a large, dispersed park system and manual processes. Committee members asked about what kinds of assets are tracked, how tagging works, whether items were actually being lost, and how much tracking is necessary for low-value tools; OPRD said the main issue was inconsistent classification and documentation rather than widespread loss. The meeting ended with no votes or formal actions taken.

Transcript Highlights:

• I'm proud to present AB 1577, the Data Center Energy Accountability Act.
• , a memorandum account, or even in another previous general rate case.
• Nuclear is the most contained and accountable waste stream of any energy source.
• So I understand that this is including accountability provisions.
• Would that be an accurate account of the funding?

Summary: The committee heard several energy-related bills. AB 710 would require investor-owned utilities to share critical circuit and grid information with local and tribal governments and community choice aggregators to help plan microgrids for resilience during PSPS events and wildfires. Supporters from counties and cities said better data sharing is needed to develop microgrids for critical facilities; PG&E and SDG&E opposed the bill as drafted, citing privacy and grid-security concerns, though SDG&E said amendments may address some issues. Members generally supported the bill’s goal, and the author accepted committee amendments. AB 2182 would restructure the CPUC’s industrial energy efficiency program so industrial customers’ funds are used for industrial projects, with less review and more focus on projects that reduce transmission and distribution needs. Support came from large energy users, with members praising the bill’s ratepayer protections and asking about caps, agriculture, and carbon capture; the author said agriculture could participate and carbon capture was removed from the bill. AB 2589 would require utility federal tax savings to be returned to ratepayers, building on prior legislation; it drew little debate and no opposition on the record. The committee also heard AB 2163, which would create strategic clean energy and critical mineral development zones, especially to support geothermal and lithium development in places like Imperial County and the Salton Sea. Supporters emphasized jobs, domestic supply chains, and state competitiveness, while some members raised questions about whether other zero-carbon resources should be included; the author said the bill could be receptive to those ideas. AB 2505 would allow hydrogen refueling stations to use dedicated utility meters and service lines, with supporters from the hydrogen industry and labor. AB 1577 would require data centers to report energy and water-use information to the Energy Commission and local planners; supporters said it would protect ratepayers and communities, while industry groups opposed the bill as too broad and duplicative, though they welcomed amendments narrowing the scope and adding trade-secret protections. AB 2065 would impose penalties on utilities that seek to recover prohibited or double-counted costs from ratepayers, and AB 2516 would create a California Grid Manufacturing Initiative to reduce equipment costs and expand in-state manufacturing; both drew strong support and some concerns about overreach and implementation. Finally, AB 2647 would direct the Energy Commission to study advanced nuclear’s role in meeting California’s electricity needs, with testimony in support from nuclear advocates and academics; the hearing ended before any final votes were taken, with several motions pending quorum.

Transcript Highlights:

• An effective educational system has mutual accountability.
• While LEAs are held accountable... ...short-term funding streams and disconnected mandates.
• We need aligned support and we need shared accountability.
• That is the accountability gap AB 2225 seeks to close.
• accept, accountability must be shared and not one-sided.

Summary: The hearing opened with several procedural announcements and then took up AB 2148, which would prohibit artificial intelligence from replacing education workers. The author and supporters from the California Federation of Teachers and California School Employees Association argued the bill was a modest first step to protect human educators, students’ social-emotional development, and teacher agency in classroom technology decisions. Public support came from labor and education groups, while some school administrator and county office representatives said they were moving to neutral or awaiting the printed amendments. The committee discussed teacher shortages and the role of AI as a supplement rather than a replacement, then passed AB 2148 as amended to Higher Education on a 5-0 vote. The committee then heard AB 2202, which would create a Closing the Achievement Gap Commission to advise the State Board of Education. The author and sponsors said the commission would improve coordination between state and local education leaders and help the state better support local efforts to close achievement gaps. Support came from CSBA, CFT, charter schools, and many district leaders. Members raised questions about early childhood representation on the commission, and the author said he would discuss that with the sponsor. The bill passed as amended to Appropriations on a 5-0 vote. The consent calendar, including AB 1569, AB 2071, AB 2206, AB 2298, AB 2467, AB 2580, AB 2652, and AB 2726, was also approved. AB 2555 was then heard as a special order bill to reform English learner reclassification. The author said the current system is outdated, inconsistent, and too subjective, and proposed a more automatic, transparent process with stronger parent involvement and post-reclassification monitoring. Testimony in support emphasized personal experiences of delayed reclassification and the need to recognize biliteracy; there was no opposition. The bill passed as amended to Appropriations on a 6-0 vote. The committee also approved AB 1860, which would extend design-build authority to county offices of education while preserving prevailing wage, apprenticeship, and skilled workforce requirements; opposition from county superintendent and facilities groups was removed after amendments, and the bill passed 6-0 to Appropriations. Later, the committee passed AB 2514, which would create a State of Achievement Gap Dashboard to track state-level progress in closing achievement gaps, and AB 2149, which would require the Legislative Analyst’s Office to publicly assess the state’s progress and recommend actions. Both bills were presented as part of a broader package to improve state accountability for student outcomes, and both passed as amended to Appropriations on 7-0 votes. Finally, AB 2490 was heard, proposing to allow longer-term substitute assignments with added training, mentorship, and parent notification to address teacher shortages and classroom instability. Supporters said it would reduce “subchurn” and help maintain continuity, especially in special education; opponents, including CTA, Public Advocates, and CTC staff, argued the bill was unnecessary given existing rulemaking and could create legal and training concerns. The transcript cuts off during committee discussion of AB 2490, so no final vote is shown for that bill.

Transcript Highlights:

• They follow generally accepted accounting rules.
• So having accountability is important. good for kids, and in terms of public accountability ratings.
• Accountability is fine.
• There was accountability.
• And how do we hold you accountable, or who are we supposed to be holding accountable?

Keywords: 1184, house, all

Transcript Highlights:

• </c> in the voting equipment grant account in the voting equipment grant account into<00:03:19.599><c
• Into the general account of the state elections campaign account, the public subsidy.
• ,</c> adjustment for the Board of Accountancy, adjustment for the Board of Accountancy, $43,000<00:32
• ,</c> was appropriated in 2023 in an account, was appropriated in 2023 in an account, but<01:10:36.320
• this account at this point.

Keywords: 1187, senate, all

Transcript Highlights:

• It is a matter of safety, dignity, and accountability.
• I know when I left DPS, I had to close out my health savings account.
• Why don't we just leave it there and just transfer it from one account that they hold to the other account
• Why close the account to open another?
• We are already account there; you can log into it right now, like DFAS did.

Summary: The House Committee on Government heard and advanced several bills, beginning with HB 2842 on deed fraud prevention. The bill would create an early alert system so escrow agents notify the Arizona Department of Real Estate when a property transaction is opened, allowing property owners to be alerted before a fraudulent sale is completed. Representative Contreras, a victim, and other witnesses described serious deed fraud cases and said the bill would provide proactive protection; the Department of Real Estate commissioner said most tracked fraud cases would have gone through escrow and outlined a simple registration and alert process. The committee adopted a Blackman amendment changing the receiving agency from DIFI to the State Real Estate Department and then passed HB 2842 with a do pass recommendation. The committee also passed HB 2667, which tightens eligibility for state first-time homebuyer and down payment assistance programs by requiring two years of Arizona residency and two years of owner occupancy, and barring out-of-state investors from using the homes as vacation or short-term rentals. The sponsor said the bill was intended to ensure the programs benefit Arizonans who are invested in the state, but committee members and representatives from local housing entities warned it could conflict with federal FHA rules, reduce lender participation, and create unintended consequences for local IDA programs. Despite those concerns, the bill received a do pass recommendation. HB 2020, which reduces certain school disruption offenses involving minors to a class one misdemeanor and narrows the definition of interference with an educational institution, also passed after testimony from a parent describing a student being charged with a felony for a school altercation and a nonprofit witness urging more trauma-informed treatment of children. Other measures advanced included HB 2793, which streamlines annexation procedures for single-owner annexations and modernizes notice requirements, with amendments clarifying treatment of municipally owned adjacent territory and allowing electronic newspaper publication; HB 2327, which allows eligible individuals to request suppression of identifying information held by county recorders, assessors, and treasurers to protect privacy while preserving title plant access; and HB 2858, which gives Arizona bidders a preference in state procurement tie situations, supported by local business groups as a way to keep public money in-state. The committee also passed HB 2660, which sets procedures and due process protections for health profession board licensing actions and adds JLAC to the list of entities receiving investigative reports, with the sponsor and a naturopathic physician arguing that board actions can chill speech and lack adequate oversight. Finally, the committee approved HB 2063 to appropriate $1.5 million for the Independent Correctional Oversight Office, HB 2681 to change civil service appeal deadlines from calendar days to business days, and HB 2812 to raise the sick-leave payout cap for retiring state employees from $30,000 to $57,000; members discussed possible future amendments to let retirees direct those funds into health savings arrangements. Most bills were reported out with do pass recommendations, and the committee adjourned after the final vote.

Transcript Highlights:

• Today's transfer would come from the various general discretionary account.
• This is for the Educational Freedom Account program. The next item is D2.
• It allows for release of the funds into their account, but funds aren't then distributed from their account
• It allows for release of the funds into their account, but funds aren't then distributed from their account
• I just wanted to follow up, though, on the homeschool accounts.

Summary: The committee met to consider a series of appropriation, reserve transfer, and grant requests. Early items included temporary appropriations for the Department of Education’s Educational Freedom Account program ($32 million), the State Crime Lab ($476,000), and DFA Assessment Coordination ($90,000), along with a $1 ARPA return from the Department of Health. The committee approved these items after brief questions, including a discussion about contract cost increases at Assessment Coordination and a clarification that the $1 ARPA item was simply an unused-funds return. The most extensive discussion centered on the Department of Education’s EFA funding. Members questioned the growth in participation, the use of one-time funds and restricted reserves, and safeguards against fraud or improper purchases. Agency officials said about 44,000 students were being funded, that purchases are reviewed and flagged for unusual activity, and that homeschool students are not required to buy a curriculum so long as purchases are eligible and approved. The committee approved the EFA appropriation and related reserve transfer, and officials said the governor’s proposed budget would include the program in the RSA going forward. The committee also approved a DHS reallocation request and reviewed a building authority loan for a data center power supply replacement. In the federal grant section, members discussed a Department of Agriculture request for Central Arkansas Water to acquire land in the Maumelle watershed. Debate focused on the environmental benefits versus local property-tax and development concerns in Perry County, with testimony from the agency, Central Arkansas Water, and Potlatch about watershed protection, public access, and potential development impacts. After extended discussion, the committee adopted a motion to defer the item to the full Legislative Council and asked the department to remove the Perry County portion from the request, limiting the grant-funded purchase to Pulaski County property. The committee then reviewed remaining items, including a Veterans Affairs pay-plan appropriation, and adjourned.

Transcript Highlights:

• Today's transfer would come from the various general discretionary account.
• This is for the educational freedom account program. The next item is D2.
• It allows for release of the funds into their account, but funds aren't then distributed from their account
• It allows for release of the funds into their account, but funds aren't then distributed from their account
• I just wanted to follow up, though, on the homeschool accounts.

Summary: The committee met to consider a series of temporary appropriation requests, reserve fund transfers, federal grant appropriations, and review items. Early items included a $32 million appropriation and matching reserve transfer for the Department of Education’s educational freedom account program, a $476,000 request for the State Crime Lab, and a $90,000 assessment coordination request from DFA. Members asked questions about the assessment contract costs, and the item was approved. The committee also approved a $1 ARPA return to the CDC and a Department of Human Services reallocation package that moved general revenue and positions among divisions to meet client needs. The most extensive discussion centered on a $32 million restricted reserve transfer for the educational freedom account program. Members questioned the growing number of participating students, the program’s long-term funding needs, and safeguards against improper purchases. Agency representatives said about 44,000 students were being funded, that reimbursements and marketplace purchases are reviewed, and that reporting and audit controls are in place, though not every instance of fraud can be prevented. The committee approved the transfer after discussion. Members also approved smaller cash and federal grant items, including funding for a teacher shortage data dashboard, All Kids Bike grants, crime lab outsourcing, veterans cemetery operations, and a podiatric medicine licensing investigation fund. The most contentious item was a $7 million federal Forest Legacy grant request for Central Arkansas Water and the Department of Agriculture to acquire land in the Maumelle watershed, including acreage in Perry County and Pulaski County. Members debated water quality, development pressure, property tax impacts, local support, and whether Perry County had been adequately consulted. Agency and company representatives argued the acquisition would protect drinking water, preserve forested watershed land, and support recreation, while some legislators emphasized the county’s tax and development concerns. Senator Davis moved to defer the item to the full Legislative Council and to request removal of the Perry County portion; that motion passed. The committee then reviewed the remaining items, including a Veterans Affairs pay plan request, and adjourned.

Transcript Highlights:

• million was added to the account.
• Currently, as of the latest accounting I have, the account balance stands at $1.2 million.
• million was added to the account.
• Currently, as of the latest accounting I have, the account balance stands at $1.2 million.
• </c> calaf depredations continue to account calaf depredations continue to account for<01:29:28.719><

Bills: HF601, HF271, HF1101, HF979

Keywords: agriculture, depredation compensation, livestock, crop damage, elk, wolves, wildlife management, skills path program, career and technical education, CTE, dual credit, postsecondary options enrollment, apprenticeship, apprenticeship readiness, dual training, work-based learning, career pathways, skilled trades, workforce development, high school to career

Transcript Highlights:

• ,</c> fines and fees for accountability, fines and fees for accountability, that's<00:05:18.320><c> a
• </c><00:14:41.880><c> But,</c> accountability. You're correct. But, accountability. You're correct.
• . accountability. accountability.
• ><c> accountability,</c> pulling away more accountability, pulling away more accountability, uh uh uh
• </c> of that accountability. of that accountability.

Keywords: 1187, senate, all

Transcript Highlights:

• deposit account.
• deposit account.
• here on this committee, deposit account always meant a cash checking account.
• here on this committee, deposit account always meant a cash checking account.
• Retail accounts were sold.

Keywords: 928, house, all

Summary: The committee first heard testimony on House Bill 167, a PFAS-related measure to add ski, snowboard, and boat wax to the state’s list of banned consumer products containing PFAS. The sponsor said the product is already banned in many other places, alternatives exist, and the concern is that these products go directly into water rather than landfills. She cited high PFAS levels in several New Hampshire lakes and argued the bill would help stop further contamination. A member of the public also described personal experience with ski wax products disappearing from the market, suggesting PFAS may have been the reason. The chair then closed the hearing on HB 167. The committee next opened a hearing on House Bill 312, dealing with college athletes’ name, image, and likeness (NIL) rights. Representative Moffett explained the bill was prompted by the U.S. Supreme Court’s NCAA v. Alston decision and was modeled on New Jersey law. He said the bill would prevent colleges from restricting NIL compensation, require athletes to use licensed attorneys or registered sports agents, and limit certain endorsements involving addictive drugs, adult entertainment, firearms, and weapons. He framed the measure as a proactive response to a changing college sports landscape and noted possible future conflicts involving schools, agents, and endorsements. Committee members raised several concerns and suggested changes. One member questioned the bill’s exclusion of two-year institutions, another objected to the weapons restriction, and others asked how the bill would affect scholarships. The sponsor said the intent was to protect scholarships, especially athletic scholarships, and clarified that need-based scholarships were not meant to be affected. He also acknowledged discomfort with the endorsement restrictions and said the committee might want to broaden or revise the language. The hearing remained open for further consideration, with no vote taken in the excerpt.

Transcript Highlights:

• is</c><00:37:36.880><c> a</c> accounting unit accounting unit is a accounting unit accounting unit is
• These are the accounts that they come off of in the event that these accounts are not the... ...the proper
• </c> you'll start referring to the accounting you'll start referring to the accounting unit<00:57:25.160
• </c> across the agency and the accounting across the agency and the accounting units<00:58:04.039><c>
• c> that</c> every account accounting unit uh that every account accounting unit uh that will print<01

Keywords: 1189, house, all

Summary: The Finance Committee met for an organizational opening session in which the chair, Ken Weyler, called the committee to order and members introduced themselves. The introductions established the committee’s leadership and membership, including Vice Chair Dan McGuire, ranking member Mary Jane Wallner, deputy ranking member Karen Eil, clerk Jerry Griffin, and other members from both parties. Many members briefly described prior legislative service and professional backgrounds, with several noting prior experience on Finance or related budget committees. Chair Weyler then outlined committee procedures and expectations. He emphasized that Finance handles spending bills and fiscal notes, that bills will generally be heard by the full committee and then referred to the appropriate division, and that executive sessions may be used to save time when positions are clear. He reviewed rules on attendance, dress, phones, paperwork handling, committee replacements, conflict of interest and recusal, and the process for testimony, including that members should listen without debating witnesses and that sponsors of bills must recuse themselves from questioning witnesses on their own bills. He also described the committee’s structure and workload, noting three divisions and the role of legislative budget staff. Weyler said the committee would likely see bills from many policy committees that have fiscal impacts, and he encouraged policy committees to find offsets within their own areas rather than assume new spending will be added. No bills were heard and no votes were taken during this portion of the meeting.

Transcript Highlights:

• Right now, our primary focus is to reach the federal funding account grant awardees.
• , commonly referred to as Trump accounts, which are tax-deferred accounts established for children under
• commonly referred to as Trump accounts, which are tax deferred accounts established for children under
• These Section 530A accounts were created under the federal H.R. 1 and enacted in July 2025.
• Camille Wagner, representing the big four accounting firms: EY, PwC, Deloitte, and KPMG.

Keywords: 987, senate, all

Transcript Highlights:

• , powering data centers can't... ...to account for this new load.
• AB 1774 is a bipartisan bill that is about accountability.
• Fire survivors deserve accountability, and Californians deserve accountability.
• That makes accountability essential.
• AB 2493 creates four complementary accountability mechanisms.

Keywords: 988, house, all

Transcript Highlights:

• California and the accounting profession.
• It recognizes the important oversight role of the California Board of Accountancy.
• As we all know, accountants are the people who keep our world balanced, literally and figuratively.
• This resolution recognizes the essential role accountants play in maintaining trust, transparency, and
• Franzella, executive officer, the California Board of Accountancy, also in the gallery.

Summary: The Senate convened with a quorum present, offered prayer and the Pledge of Allegiance, and welcomed guests from Cal Poly San Luis Obispo, including President Jeffrey Armstrong, students, and staff. Senator Laird highlighted the university’s 125th anniversary and student achievements, including a Rose Parade Sweepstakes Trophy and a national design-build competition win. The chamber also recognized guests from Senator Cortese’s office later in the session. On the floor, the Senate took up and adopted SCR 111 by Senator Niello, commemorating the 125th anniversary of the certified public accountant profession in California and recognizing the California Board of Accountancy and the California Society of CPAs. The resolution passed by unanimous vote after roll call. The Senate also adopted SCR 109 by Senator Grove, proclaiming January 2026 as National Mentoring Month and honoring Big Brothers and Big Sisters of Central California for its long record of youth mentoring and community impact. In unfinished business, the Senate concurred in Assembly amendments to SB 25 by Senator Umberg, described as streamlining California’s merger process and aligning it with the federal process; the motion passed 33-0. The Senate then approved a motion from Senator Laird to give certain Budget and Fiscal Review Committee bills second reading upon report and third reading status, with the motion carrying 29-10. The chamber also approved several adjourn-in-memory tributes, most notably for former Congressman Doug LaMalfa, with multiple senators speaking to his rural advocacy, bipartisan relationships, and personal kindness, and for Barry Del Bono, Alan Stewart Hammond, and Jeb Bing. The session ended with the Senate in recess until the next scheduled floor meeting.

Transcript Highlights:

• Notably, the bill has evolved through constructive dialogue with accounting professionals.
• On there, you have a user account, you can deposit your digital assets on there.
• Accountants don't really do that.
• Cash out of her bank accounts, etc. And there was nothing she could do.
• We are one of the largest automotive retailers and account servicers in the country.

Transcript Highlights:

• So today we set the course for a new era of accountability. accountability in Texas government.
• Investigations will hold bad. actors accountable.
• Forensic accounting. We did a forensic accounting.
• , holding everybody accountable. all the participants in this program accountable and holding them strictly
• It's sort of like your own savings account.

Keywords: 1184, house, all

Transcript Highlights:

• account is a revolving state account, but not always.
• account is a revolving state account, but not always.
• account is a revolving state account, but not always.
• account is a revolving state account, but not always.
• account is a revolving state account, but not always.

Keywords: 1183, house

Transcript Highlights:

• I think the key word you said is accountability, and that's really the accountability to the taxpayer
• I think the key word you said is accountability.
• And that's really the accountability to the taxpayer.
• Accountability, and that's really the accountability to the taxpayer. Thank you.
• Instead, it promotes accountability, structure, and finality.

Keywords: 959, house, all