Transcript Highlights:

• It amends Section 17 by removing the inability to transfer funds to the county jail reimbursement fund
• conflicts with special language that currently exists in the appropriation acts that allows us to transfer
• also includes a technical correction to reflect the proper fund account name per Arkansas Code. ...transfer
• conflicts with special language that currently exists in the appropriation acts that allows us to transfer
• I know that we transferred these all over to you from Farm Bureau.

Committee: All JBC-SPECIAL LANGUAGE

Summary: The special language subcommittee met for its first meeting of the session and reviewed several governor’s letters containing special language for appropriations bills. Members were reminded that the subcommittee only handles special language, while personnel and appropriation items go to other budget committees. Most items were explained by DFA Secretary Jim Hudson and agency representatives, with no major opposition raised. The committee adopted amendments for the Department of Finance and Administration to require administrative costs for pregnancy help organization grants to stay under 25%; for the Department of Correction to remove conflicting language about county jail reimbursement funds and make a technical fund-name correction; and for the Department of Education to designate the Department of Agriculture as the child nutrition agency and to implement Act 909 of 2025 changes related to EBD employer contributions and phasing out teacher equalization funds. It also adopted language allowing the CFO to waive the 3% state central services fee for agricultural promotion boards, allowing Department of Public Safety revenues from Camp Robinson facilities to be used for maintenance, and authorizing shared administrative services billing under the Arkansas Ford Initiative while removing duplicative reporting language. Additional adopted amendments designated Arkansas Rehab Services as the state unit for the vocational rehabilitation grant and capped the reimbursement rate for the used tire program at $2.31 effective July 1, 2026, to stabilize funding. One item was skipped because a later governor’s letter superseded it. All amendments considered were adopted, and the meeting adjourned.

Transcript Highlights:

• who can participate in the purchasing of state-created tax credits and then creates yet another transfer
• credits and then creates<00:38:24.079><c> yet</c><00:38:24.320><c> another</c><00:38:24.800><c> transfer
• </c><00:38:25.280><c> mechanism</c> creates yet another transfer mechanism creates yet another transfer
• But again, I think I'm not sure at what percentage we sold the bulk of it, but just transferring to another
• That should probably be illegal, but that's not in this bill. Rep.

Keywords: 981, all

Transcript Highlights:

• for this transfer?
• This is not opening a door to other transfers for other reasons.
• for this transfer?
• This is not opening a door to other transfers for other reasons.
• And on this one is the line item request for transfer authority.

Committee: House Health and Welfare

Keywords: 989, all

Transcript Highlights:

• So, moving a transfer of $1 million a year from the appropriation section to the transfer section.
• to this transfer section.
• So in transfer section of the bill.
• section to the transfer appropriation section to the transfer section.<00:08:51.279><c> On</c><00:08
• </c> Then I'll jump down to the transfer Then I'll jump down to the transfer section<00:09:23.920><c>

Committee: Senate Finance

Keywords: 1187, senate, all

Transcript Highlights:

• Senator Ratz. transfer into the fund would be 8,36 transfer into the fund would be 8,36 66,000.<00:44
• </c> I'll point out is a delay of a transfer I'll point out is a delay of a transfer of<01:46:34.400>
• </c><01:51:58.400><c> to</c> 400,000 is a general fund transfer to 400,000 is a general fund transfer
• Then we'll move down to transfers.
• from the general fund. transfer of 400,000 from the general transfer of 400,000 from the general fund

Committee: Senate Finance

Keywords: 1187, senate, all

Transcript Highlights:

• We recommended that that funding be transferred back to the general fund as we had not started those
• However, this year, one time, we're requesting that that money be transferred back to the General Fund
• in 27 or earned in 27 and transferred in 27 to help balance this budget, totaling $97.3 million.
• Those transfers would not happen this year as we're recommending it go to the General Fund.
• The governor is not recommending any budget stabilization fund transfers to balance fiscal year 26 or

Keywords: 989, all

Summary: The Joint Finance-Appropriations Committee opened the session with roll call, confirmed a quorum, and introduced new members, staff, and pages. Co-chairs and staff then reviewed JFAC’s role as the legislature’s main budget committee, the committee’s daily schedule, and the resources available through legislative staff, the impact team, and the newly released 2026 Legislative Budget Book and related budget tools. The committee received a detailed briefing from the Division of Financial Management on the JFAC calendar and then from Governor’s Budget Director Lori Wolf on the governor’s FY 2026 and FY 2027 budget recommendations. Wolf said the budget is balanced but tight, relying on a mix of ongoing reductions and one-time actions rather than reserve fund transfers. Major budget actions included a 3% ongoing reduction across most state agencies, reversions of certain one-time balances to the general fund, no recommended pay increase for state employees or teachers, and higher employee health insurance costs. The budget also proposed reductions or policy changes in Medicaid, virtual school funding, Idaho Digital Learning Academy, and some transportation and water-related funds, while preserving funding for public safety, education, water, and transportation priorities. Members questioned the assumptions behind the budget, especially the projected ending balances, the use of one-time transfers, the impact of rising health insurance costs on employees, the effect of Medicaid cuts on services and cost shifts, and the rationale for reductions to online education and IDLA. Several members also asked about the proposed federal tax conformity changes, including the timing of implementation and the treatment of Idaho’s existing R&E tax credit. Wolf said the conformity estimate was based on Tax Commission analysis and that the administration was not recommending use of the budget stabilization fund. No votes or formal actions were taken; the committee concluded by noting that the Economic Outlook Committee would meet later in the week and that JFAC would continue budget hearings the next day.

Transcript Highlights:

• </c> the board and a 2% real estate transfer the board and a 2% real estate transfer tax<02:18:06.240
• Transfer property to a trust established for the benefit of the owner, a transfer to a corporation if
• So if it was one of those excluded transfers, that transfer would not establish a new base year value
• Sec can add anything additional. these transfers these transfers the<02:45:18.560><c> it's</c><02:45:
• ,</c><02:45:46.720><c> that</c> of those excluded uh transfers, that of those excluded uh transfers,

Committee: Joint Revenue

Keywords: 916, all

Transcript Highlights:

• <00:36:18.440><c> that</c> transfers that transfers that canceled<00:36:19.680><c> $100,000</c> canceled
• And also, we are allowing some individual school fund transfers.
• And finally, I described the context of the one-time fund transfer at line 34, the PELSB fund transfer
• ><c> out</c><00:57:57.520><c> from</c><00:57:57.800><c> the</c> transfer out from the transfer out from
• fund transfer out from the Pellsbury fund transfer out from the special<00:58:23.000><c> revenue</c>

Committee: Senate Finance

Keywords: 1187, senate, all

Transcript Highlights:

• Senator Lang had discussions with Commissioner Steppp on the business taxes, real estate transfer, and
• Senator Lang had discussions with Commissioner Steppp on the business taxes, real estate transfer, and
• So the balance after the transfers is really the education trust fund balances.
• Um and again the uh transfer to laps.
• Smaller amounts, but similar, for the tobacco tax and real estate transfer.

Keywords: LBA Briefing on Budget, 928, house, all

Summary: The presentation was an LBA overview of Senate changes to the House-passed state budget, with Michael Kane explaining how Senate Finance updated revenue and spending estimates after April revenue figures and agency discussions. He said the Senate’s revenue outlook was higher than the House’s in some areas, but lower in others, especially video lottery terminal revenue, and that the biggest differences also came from changes to revenue splits between the general fund and education trust fund, lapse estimates, and several policy changes in House Bill 1 and House Bill 2. Kane highlighted several major revenue and policy differences: the Senate changed the business tax, tobacco tax, and real estate transfer tax splits; adjusted liquor revenue dedication; removed the House’s meals-and-rooms distribution cap; delayed the Lakes Region facility proceeds plan; altered the PECARD fund treatment; added a granite patron of the arts tax credit; and changed the treatment of unique funds and video lottery terminal revenue. On spending, he noted Senate changes to judicial, corrections, HHS, human rights commission, and other budgets, including additional settlement costs, higher lapse assumptions, and a different approach to Medicaid premium revenue and retirement savings. He also described Senate additions such as a nursing home bed fee, Hampstead Hospital transition funding, and changes to the YDC claims settlement fund. The presentation focused on comparing House and Senate surplus statements across fiscal years 2025 through 2027, including projected ending balances and rainy day fund transfers. Kane repeatedly emphasized that the numbers were still dependent on final revenues and lapse amounts, and that some balances would be carried forward and trued up later in the biennium. No committee vote or final action was described in the excerpt; it was an informational budget briefing and comparison of the two chambers’ proposals.

Transcript Highlights:

• Members, House Bill 634 by Representative Boyer authorizes the transfer of certain state property in
• Listen, this is a land sale in my district in the Chafaliah Basin transfer from state land to Brownell
• This transfer would transfer a piece of property from DOTD to LSU Health Science Center.
• This transfer would transfer a piece of property from DOTD to LSU Health Science Center.
• This transfer would transfer a piece of property from DOTD to LSU Health Science Center.

Committee: House Natural Resources & Environment

Keywords: 965, house, all

Transcript Highlights:

• So at the top we have a personnel cost cash transfer.
• We transfer, by the way, We transfer, by the way, we do transfer the 58 positions and there is, I know
• You're transferring their personnel and OE over to us.
• When you talk about transferring them to ITS, I talk about are they physically transferred from what
• Senator Chairman, are we talking about the general fund transfer?

Summary: The committee heard budget presentations for the Office of Information Technology Services (ITS) and the Idaho State Tax Commission. For ITS, the analyst and administrator described the agency’s role in statewide IT policy, cybersecurity, telecommunications, and consolidation of IT staff from other agencies. The discussion focused on the agency’s growing FTP count as more IT functions are centralized, the treatment of continuously appropriated cash used for hardware and services purchased on behalf of other agencies, and a proposed policy change to separate that cash into a distinct fund. ITS also outlined its fiscal year 2027 requests, including funding for enterprise security/firewall upgrades, a federal E-CORE grant for a statewide data repository using AI, a supplemental for Chinden Campus furnishings, and the next phase of Health and Welfare consolidation. The administrator emphasized the volume of cyberattacks, the need for security investments, and the agency’s efforts to reduce costs through redesign and consolidation. Members asked about the E-CORE grant, the basis for the governor’s 3% holdback, whether Health and Welfare’s budget would be reduced when IT staff move to ITS, and why some equipment and furnishings were being requested instead of simply transferring assets. The administrator said the firewall request was critical, that delaying it could cost about $3 million more later, and that the 58 FTP transfer from Health and Welfare was the final consolidation phase, with some equipment being transferred and some new furnishings still needed. Questions also addressed cybersecurity threats, procurement speed, software review delays, and the use of AI. ITS said it processes over 82,000 tickets annually, works with federal and law enforcement partners on cyber threats, and is trying to improve efficiency while maintaining security. The Tax Commission presentation covered its five programs, its roughly $55 million budget, and its role in collecting and distributing state revenues. The analyst highlighted the agency’s dedicated funds, continuous appropriations for tax rebates and distributions, and fiscal year 2027 requests for property tax education funding, GenTax automation, use of dedicated funds for a chief operating officer, replacement items, and the governor’s holdback. The chairman said the agency returns more than $7.8 billion in revenue and costs less than one penny to collect each dollar, but warned it is at a “tipping point” where further cuts would reduce service and delay revenue processing. He also discussed the Multi-State Tax Compact, the need for more staffing in the call center, and the challenges of implementing tax conformity changes tied to the federal One Big Beautiful Bill Act, which could require substantial software and form updates on a compressed timeline. Members asked about the sustainability of dedicated fund increases, the reduction of two FTP tied to a completed rebate program, customer service delays, vehicle replacements, tax gap enforcement, and the parental choice tax credit. The chairman said the tax credit program was designed with income priority, electronic-only applications, audit and contest procedures, and criminal penalties for fraud. He also explained that the commission had received seven of ten requested staff for the tax credit, and that the new chief operating officer role was intended to provide continuity and operational management. No formal votes or bill actions were taken in the portion provided; the meeting concluded with thanks to the agencies and adjournment until the next day.

Transcript Highlights:

• The bill also gives OIR the authority to require affiliates to refund improper transfers back to the
• I think if you look at it, or you could consider it this way: company transfers to company B, But the
• . >> And OIR says no, the money must be transferred back.
• So the company... ...be who received the money transfers. That backed company.
• We know we have had a lot of issues with affiliates transferring money which we had no control over.

Summary: The committee met with a quorum and heard several insurance and banking bills. HB 1399, relating to property insurance affiliates, would increase Office of Insurance Regulation oversight of transactions between property insurers and affiliates, require fair-and-reasonable documentation, review of dividends and asset pledges, contract termination clauses, affiliate registration, and penalties for violations. Members from both parties generally supported the goal of transparency and accountability, though some raised concerns about costs and whether the bill would actually return money to insureds. The bill was reported favorably. HB 427, on public adjuster contracts, would allow vulnerable adults or their legal representatives to rescind public adjuster contracts without penalty, reflecting the sponsor’s personal concerns about protecting elderly and otherwise vulnerable family members from predatory contracting. Public testimony included support from several industry and elder-law groups, while the public adjuster association warned the bill could unfairly target one profession and urged broader language. Members debated whether the bill should be expanded to cover other solicitations and whether legal representatives should be treated differently, but the bill was ultimately reported favorably. The committee also approved HB 893, which aligns bank handling of law-firm trust accounts with Florida Supreme Court rules and supports legal aid funding, and HB 767, a transparency bill requiring insurers to provide consumers with plain-language explanations of rate increases and related factors. Members emphasized consumer education and clearer disclosures, and HB 767 passed 2-0. Later, HB 381, the Office of Financial Regulation agency bill, was amended and reported favorably; it updates financial regulation provisions including cybersecurity-related requirements, money services business rules, credit union and financial institution provisions, and fee timing. HB 777, a related public-records bill protecting nonpublic personal information submitted to OFR, was also heard and moved forward without opposition.

Transcript Highlights:

• ><c> is</c> transferring either division is transferring either division is necessary<00:51:21.040><c
• </c> proposes transferring proposes transferring not<01:05:40.559><c> just</c><01:05:40.960><c> the</
• None of us transfer over.
• None of us transfer over.
• None of us transfer over.

Bills: HB1601 , HB1828 , HB1616 , HB1603 , HB1606 , HB1604 , HB1605

Committee: House Agriculture & Food Systems

Keywords: biosecurity, invasive species, Hawaii Invasive Species Council, Department of Land and Natural Resources, appropriation, agriculture, land use, farm dwelling, renewable energy, income qualification, solar energy, geothermal resources, hydropower, agricultural tourism, aquaculture, commercial activity, swine production, Korean natural farming, land leases, Hawaii

Transcript Highlights:

• out to the um of a general fund transfer out to the housing<00:05:10.080><c> support</c><00:05:10.479
• Section three on line 13 transfers the money currently in the housing support account to the general
• Section four on line 18 repeals the housing support account and the statutory transfer to that account
• Section three on line 13 transfers the money currently in the housing support account to the general
• Section four on line 18 repeals the housing support account and the statutory transfer to that account

Committee: House Housing Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• </c><00:31:34.480><c> Missouri,</c><00:31:35.520><c> Pennsylvania,</c> of transfers.
• Missouri, Pennsylvania, of transfers.
• It has protections with respect to the assets that can be transferred.
• DOI approval, the health plan can't transfer more than 3%.
• </c><00:42:03.040><c> there's</c> assets that can be transferred. there's assets that can be transferred

Bills: HB55 , SB15 , SB247 , HB55 , SB15 , SB247

Committee: House Financial Services

Keywords: fishing, licensing, jubilee, Marine life, Alabama, regulations, sex offenders, employment restrictions, first responders, public safety, juvenile offenders, local laws, registration requirements, picketing, protesting, residential protest, noise amplification, amplified sound, residential picketing, harassment

Transcript Highlights:

• The bill continues to be neutral on the inter-district transfer request decision.
• It does not change the district's authority to approve or deny transfers.
• County boards serve as the appeal body for inter-district transfers.
• Inter-district transfers are a key issue of access.
• One is that 91% of students who apply for transfer do get into a CSU.

Summary: The committee heard SB 998, which would define and expand the roles of discrimination prevention coordinators in the Office of Civil Rights, including a new disability-focused coordinator and a deputy coordinator on anti-AAPI discrimination. The authors and supporters, including representatives from LGBTQ, Black, Latino, and AAPI caucuses, argued the bill would help schools proactively address discrimination, improve student safety and belonging, and support learning. Opposition from the California Faculty Association and SEIU California focused on the appointment structure and preference for regular civil service hiring, while some members questioned whether the bill duplicated existing anti-discrimination law and whether it would add government bloat. The committee ultimately voted SB 998 out on a due pass basis to the Senate Judiciary Committee and placed it on call. SB 1082 was then presented as a measure to streamline inter-district transfer appeals by requiring more timely district action, allowing concurrent review, and clarifying that a district’s failure to respond is not treated as a denial. The sponsor, the Association of California County Boards of Education, and supporters from Families in Action for Quality Education said the bill would reduce delays, improve fairness, and help families make timely educational decisions without changing districts’ authority to approve or deny transfers. The California School Boards Association had previously been opposed unless amended and said it would re-evaluate after the committee changes. The committee supported the measure, and SB 1082 was voted out as amended to the Senate Appropriations Committee and placed on call. The committee also took up SB 960, which would revise the rules for community college baccalaureate degrees by tying authorization to local access gaps and impacted CSU programs rather than a blanket statewide prohibition. Supporters, including the Campaign for College Opportunity and several community college and education groups, argued the bill would expand access for place-bound and adult learners and better align programs with workforce needs. CSU representatives and the California Faculty Association opposed the bill, warning it could duplicate CSU offerings, worsen enrollment and funding pressures, and affect faculty jobs. Members debated the Master Plan for Higher Education, impaction, and whether the state should instead fully fund CSU capacity; the committee nevertheless recommended SB 960 for passage as amended to Appropriations and placed it on call. Finally, SB 965 was heard, a bill to make it easier for 16- and 17-year-olds to obtain public library cards without a parent or guardian physically present. The author and supporters said the bill would remove an unnecessary barrier to educational resources while preserving local library control over checkout policies and liability rules. The California Library Association expressed support for the goal but said details matter and urged language that preserves local discretion while encouraging reduced in-person requirements where feasible. The transcript ended during that testimony, before any committee vote on SB 965.

Transcript Highlights:

• Um, on 164, Dana Cole volunteered to work with them on the fund transfer that they did to the general
• that they did to on on the fund transfer that they did to the<00:07:57.520><c> general</c><00:07:57.840
• </c><00:24:25.120><c> So</c> &gt;&gt; a transfer point, right? So &gt;&gt; a transfer point, right?
• </c> transferred from the escrow account. transferred from the escrow account.
• So, I don't think they're gifts and donations. >> Oh, they're transferring it from somewhere.

Keywords: 928, house, all

Summary: The committee first approved the minutes from the September 24 and September 27 meetings unanimously. It then reviewed a spreadsheet and draft report tracking the status of various dedicated funds, with members deciding which items should be kept active, removed, or flagged for follow-up next year. Several funds were identified as no longer needing action because they had been repealed, terminated, or were already handled elsewhere, including mosquito-related funding, child care licensing, and the prescription drug affordability board item. In other cases, members agreed to keep the fund on the list but remove question marks and add notes for future review or for another committee to address. A number of funds drew more detailed discussion. Members agreed that the Fish and Game fee increase issue should not be handled by this committee directly, but that staff should notify the relevant sponsor/department that a legislative change would be needed. They also discussed a medical cannabis fund that was running down significantly; the committee agreed to keep it active, note the concern, and send a letter to the department and Representative McDonald suggesting that HHS review whether fees or another revenue source should be changed, with the possibility of a late bill if needed. The lead poisoning prevention fund was also kept, with a note that the department should take action if it wants changes, and the committee discussed a grants-and-aid escrow-related item, concluding it should remain active and be kept on the list. Members also discussed several legacy or special-purpose funds. They agreed to recommend deleting the broodstock reference, to keep the emergency fund while asking for a better explanation of its funding source, and to retain the building maintenance fund as active. The Recovery Monument fund was identified as inactive and likely eligible for transfer of its remaining $1,000 to the addiction treatment and prevention fund. The Matthew Elliott Trust Fund prompted the most extended discussion; members concluded it should not continue as-is and agreed to draft a letter to the Attorney General recommending that the fund be closed through probate court and the remaining $5,657 transferred to Fund 122, or otherwise handled as unclaimed property if appropriate. The committee also discussed a firemen’s association-related transfer and agreed it should remain, while noting that any broader change would require legislation and a sponsor in the relevant policy committee.

Transcript Highlights:

• </c> On line 31 and 32, we have the transfer On line 31 and 32, we have the transfer in<00:05:19.680>
• This transfer has already taken place.
• This transfer has already taken place.
• This transfer has already taken place.
• This transfer has already taken place.

Committee: House Public Safety Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• This cost will be transferred to local school districts, which could be detrimental to communities across
• From Boston Children's Hospital, he was transferred to a hospital here in Boston.
• From Boston Children's Hospital, he was transferred to a facility here in Boston.
• attest personally that often people know that they didn't know something that had happened to them was illegal

Committee: Joint Joint Committee on Ways and Means

Keywords: 995, all

Summary: The Joint Ways and Means Committee held its final public hearing on the FY26 state budget, with chairs and members emphasizing that public testimony would help shape the budget and asking speakers to keep remarks brief. Committee leaders introduced members, explained the hearing process, and repeatedly thanked residents, students, and advocates for participating. No votes were taken during the hearing. Testimony focused heavily on education funding and the Chapter 70 formula. Students from Amherst, Northampton, Gateway Regional, Chester Elementary, and other districts described budget-driven cuts to electives, special education supports, paraprofessionals, counselors, transportation, and building maintenance. They urged higher Chapter 70 aid, increased minimum aid, rural school aid, and a reopening or restructuring of the funding formula, arguing that current formulas leave many districts unable to meet student needs and force local layoffs and overrides. Other speakers urged funding or protection for a range of programs and facilities, including the Louis D. Brown Peace Institute for homicide survivor services, the Museum of African American History, the Massachusetts Commission for the Deaf and Hard of Hearing and CART/interpreter services, the Access to Counsel housing legal aid program, the Department of Mental Health and Pocasset Mental Health Center, and Pappas Rehabilitation Hospital for Children. One speaker opposed offshore wind-related spending and urged a reset of the state’s energy approach, while another advocated ending the aircraft sales tax exemption. Committee members responded sympathetically to many speakers, asked a few follow-up questions, and several expressed support for maintaining or expanding the programs discussed.

Transcript Highlights:

• On May 2nd, claimant was transferred to a respective housing unit, and the Department of Corrections
• My concern with any of these claims is if, after transfer, someone received a damaged tablet, doesn't
• On the first transfer on October 28, staff noted on the property report that claimant's state-issued
• ,</c> incident report from this transfer, incident report from this transfer, claimant<01:08:40.480><
• On<01:08:49.640><c> the</c><01:08:49.759><c> third</c><01:08:50.040><c> transfer</c><01:08:50.560><c>

Keywords: 919, house, all

Summary: The Joint House and Senate Subcommittee on Claims convened on April 30, first without quorum and then with quorum, at which point the committee corrected and approved the prior minutes. Members then reviewed several claims held over for informational purposes, including injury claims for Fraser, Larson, Schmidt, Stuart, and Washington, and property claims for Lidberg, Robecky, and Young, with no action taken on those items. The committee dismissed a claim by Ms. Prevally seeking reimbursement for funds liquidated from irrevocable trusts after hearing that the matter had already been litigated in court and that subcommittee rules bar claims for public assistance compensation. The panel then approved two exoneration claims: James Jovan Davis, whose murder conviction was vacated after postconviction proceedings and who settled for $250,000, and Clayton Douglas Groves, whose sexual-conduct convictions were vacated after evidence of prior false accusations was admitted and who settled for $350,000. Testimony from counsel for both claimants emphasized wrongful conviction, the length of incarceration, and negotiated settlement amounts, with members asking about the basis for the compensation and attorney-fee allocations. The final exoneration claim, Marvin Haynes, was also approved. The committee heard that Haynes was convicted as a teenager, later exonerated after new evidence showed false evidence and suggestive eyewitness identification, and that the state and claimant had reached a $4.5 million settlement. The committee then turned to Department of Corrections injury claims, denying Arnold Baker’s claim for lack of evidence of a compensable permanent injury, and approving Mark Carroll’s claim for a $4,570.40 award after he suffered a compensable ankle fracture while working. In property claims, the committee discussed Anthony Edwards’s claim for food, a JPay tablet, and shoes. After testimony from Department of Corrections counsel about property inventory procedures and the lack of a current replacement tablet program, members agreed to compensate Edwards $70 for the missing shoes, deny the food claim, and deny the tablet claim because the tablet had been returned and any malfunction was reported outside the department’s reporting window.