Transcript Highlights:

• My 4-H programs focus on citizenship, healthy living, and science.
• We also have supporting programs.
• The geo-fencing is technology Improves every day.
• Yes, the proceeds from these sales have to be used for infrastructure, capital improvements, or projects
• on capital defense because not just any attorney can come in there.

Bills: HB3834, HB3940, HB4346, HB2947, HB3257, HB3264, HB4326, HB4421, HB3944, HB3979, HB4118, SCR22, SB169, HB1047, HB2123, HB2650, HB3260, HB3403, SR41, HB3649, HB3742, HB3831, HB3996, HB4321, HB4339

Keywords: HB3834, Oklahoma Breakthrough Therapy Act, ibogaine, ibogaine-based therapeutics, ibogaine analogs, clinical trials, FDA approval, breakthrough therapy designation, opioid use disorder, substance use disorder, traumatic brain injury, mental health, neurological disorders, drug development, public-private partnership, State Department of Health, intellectual property, revolving fund, research funding, medical licensing

Transcript Highlights:

• Department of Human Resources Trust Fund by an estimated about $44 million to assist with the SNAP program
• Perver, Bill 152 by Senator Albertton: Children's Health Insurance Program and Department of Human Resources
• legislative, and judicial agencies of the state, other functions of government, debt service, and capital
• legislative, and judicial agencies of the state, other functions of government, debt service, and capital
• that $975,000 of that is to the historic Blakeley Authority in Baldwin County. $185,000 to the TANF program

Bills: SB146, SB143, SB144, SB145, HB224, SB152, SB153, SB154, SB162, SB226, SB146, SB143, SB144, SB145, HB224, SB152, SB153, SB154, SB162, SB226

Keywords: supplemental appropriation, FY2025 budget, general fund, Alabama State Board of Public Accountancy, Unified Judicial System, court automation, advanced technology and data exchange, judiciary funding, transportation debt service, highway bonds, bridge bonds, Alabama Department of Transportation, ALDOT, public highways, federal matching funds, state appropriations, bond principal and interest, special funds, budget amendment, SB143

Transcript Highlights:

• alternative certification program.
• Sunset language for a now successful alternative certification program offered to qualified providers
• who meet the program requirements for a two-year path to teacher certification.
• The idea of this program was that we are using these folks who are not traditionally trained, and how
• I think it's a clear... ...to select those programs and those specific vendors.

Bills: SB1432, SB1338, SB1437, SB1812

Keywords: teacher certification, pilot program, education, state board, alternative pathways, education grants, competitive grants, revolving fund, State Department of Education, State Board of Education, Strong Readers Act, literacy instruction, reading intervention, dyslexia, science of reading, structured literacy, multisensory instruction, school districts, public education funding, education innovation

Transcript Highlights:

• It deals with irrigation districts, watershed improvement districts, and water conservancy districts,
• It deals with irrigation districts, watershed improvement districts, and water conservancy districts,
• It deals with irrigation districts, watershed improvement districts, and water conservancy districts,
• It deals with irrigation districts, watershed improvement districts, and water conservancy districts,
• It deals with irrigation districts, watershed improvement districts, and water conservancy districts,

Bills: SF0050, SF0068, SF0084, HB0087, HB0029, HB0061, HB0090

Keywords: groundwater, water resource management, state engineer, aquifer study, corrective controls, monitoring wells, public reporting, irrigation, water management, funding, maintenance projects, tax assessments, state law, water conservation, Colorado River, drought, water rights, voluntary program, interstate agreements, water development

Transcript Highlights:

• So we've got eight of those and we also have the water research program, which is a heavily vetted program
• So we've got eight of those and we also have the water research program, which is a heavily vetted program
• So we've got eight of those and we also have the water research program, which is a heavily vetted program
• So we've got eight of those and we also have the water research program, which is a heavily vetted program
• So we've got eight of those and we also have the water research program, which is a heavily vetted program

Bills: SF0050, SF0068, SF0084, HB0087, HB0029, HB0061, HB0090

Keywords: groundwater, water resource management, state engineer, aquifer study, corrective controls, monitoring wells, public reporting, irrigation, water management, funding, maintenance projects, tax assessments, state law, water conservation, Colorado River, drought, water rights, voluntary program, interstate agreements, water development

Transcript Highlights:

• We also appreciate DHHL's acknowledgement that capital cost for farming is very difficult.
• <01:02:38.720> does modern agriculture and this program does modern agriculture and this program
• So, my question is, you know, we have the plant pest control program.
• the plant pon ponal program. Could that the plant pon ponal program.
• <01:47:13.119> Um the pilot program. Um the pilot program.

Bills: HB2425, HB2596, HB2573, HB2017, HB1931, HB1736, HB1594, HB1828

Keywords: agriculture, sugarcane, permitting process, land use, conservation district, diversified agriculture, economic impact, invasive species, plant sales, weed risk assessment, consumer protection, environmental impact, workforce development, biosecurity, training program, partnerships, tax credit, Hawaiian home lands, investment costs, nonrefundable

Summary: The committee heard opening remarks and then took testimony on several agriculture-related bills. HB 2425 would exempt agricultural enterprises on former commercial sugarcane lands in conservation use districts from certain permitting and site plan requirements. The Department of Agriculture supported the measure and stood on written comments. The Hawaii Farm Bureau supported the intent but said the bill appeared to cite the wrong statute and suggested amending the conservation district law instead. Other testimony was generally supportive, while some witnesses raised concerns about using the right statutory vehicle. Committee members questioned whether the bill should be redirected through a different chapter. The committee then heard HB 596, which would require retail sellers of plants to disclose invasiveness risk, direct the Invasive Species Council to create a labeling system and weed risk assessments, and establish fines. The Department of Land and Natural Resources strongly supported the bill, saying point-of-sale labels would help consumers make informed choices. Supporters from the Coordinating Group on Alien Pest Species said the state’s noxious weed and restricted plant lists are outdated or incomplete and that the bill would help prevent harmful species from being purchased and planted. Opponents, including the Hawaii Farm Bureau and Hawaii Food Policy Foundation, argued the measure was too broad, could stigmatize plants and producers, and might be better implemented through voluntary education or narrower definitions. Committee discussion focused on possible amendments, including using printable labels from a website and limiting the bill to larger commercial retailers. HB 2573 would create a five-year agriculture and biosecurity workforce development pilot program involving the Department of Agriculture and Biosecurity, Leeward Community College, and the Department of Human Resources Development. DHRD said it supported the intent but wanted clearer responsibilities; the University of Hawaiʻi, the Department of Agriculture and Biosecurity, the Hawaii Farm Bureau, the Hawaii Food Policy Foundation, and others supported the proposal. DAB said the program would help build needed biosecurity staffing and training, and that law-enforcement-related curriculum could be incorporated. Finally, the committee began hearing HB 207, which would expand the important agricultural land qualified agricultural tax credit to include certain Hawaiian homelands and additional agricultural costs such as orchards, fruit crops, and clearing former sugar and pineapple lands. The Department of Taxation and DAB stood on written comments, while the Department of Hawaiian Homelands strongly supported the bill, calling it a potential game-changer for developing agricultural lands and offsetting infrastructure costs; the department also asked that the credit be broadened beyond agriculture alone.

Transcript Highlights:

• It would affect the same program, so it would be through a contingency revenue rider process.
• It might depend on whether or not the... ...functioning program and the permitting side.
• It would affect the same program, so it would be through a contingency revenue rider process.
• It's just that I don't know that those programs specifically have to generate that under statute.
• In the event that a county or municipality implements a battery recycling program.

Bills: SB2122, SB2050, HB16

Keywords: oil and gas waste, application fees, permit amendments, environmental regulation, Texas natural resources, battery recycling, battery disposal, consumer batteries, energy storage modules, electrochemical devices, lithium-ion battery, household hazardous waste, solid waste, municipal recycling, waste management, battery stewardship, producer responsibility, TCEQ, Texas Commission on Environmental Quality, recycling program

Transcript Highlights:

• We continue to make improvements to our school nutrition programs, and I hope we will have those discussions
• Expanding access to nutrition programs and improving those programs is critical not just for our kids
• our program access.
• . programs.
• and it improves acceptability and consumption of those food items in the meal program.

Bills: SB222

Keywords: whole milk, school lunch, school meals, National School Lunch Program, Richard B. Russell National School Lunch Act, Child Nutrition Act, USDA, nutrition standards, dairy, nonfat milk, low-fat milk, reduced-fat milk, lactose-free milk, nondairy beverages, plant-based milk, milk substitution, parental consent, legal guardian, food allergies, allergic reaction

Summary: This meeting of the committee focused primarily on the Whole Milk for Healthy Kids Act, S222, which aims to permit schools to offer a fuller range of milk options, including whole, reduced, and low-fat varieties, that have garnered bipartisan support. Chairman Bozeman opened the session by highlighting concerns over children's nutrition and the obesity epidemic, emphasizing the significance of nutritious school meals in addressing these issues. Experts from various organizations were invited to discuss the implications of this bill as well as the current challenges facing school meal programs, including budget constraints and food supply issues. The meeting included passionate testimonies about the direct impacts of current dietary guidelines and federal funding reductions affecting schools' abilities to provide healthy meal options.

Bills: SB 49, SB 60, SB 365, SB 685, SB 895, SB 1191, SB 1400, SB 1401, SB 1786

Keywords: junior college funding, performance tier, credentials, education, workforce development, Texas education law, performance tier funding, junior college, Texas education, student success, performance funding, education policy, state finance program, public junior colleges, educational outcomes, academic fresh start, higher education, student admissions, Texas Education Code, public university

Transcript Highlights:

• The county feedlot program plays an important role in implementing the state's feedlot regulations by
• I appreciate this handout, kind of just a one-on-one county feedlot program.
• Otherwise, the MPCA administers the program in the other counties that are not delegated. funded?
• Generally, the feedlot program and other regulatory programs are funded out of that program.
• Generally the the feedlot program and other regulatory programs are funded out of that program a bit.

Bills: HF1355, HF78, HF1846, HF1225

Keywords: commercial diving, scuba diving safety, aquatic plant management, workplace safety, environmental regulations, HF78, Minnesota veterans, veteran retreats, Camp Bliss, Walker, Independent Lifestyles Inc., Department of Veterans Affairs, veterans affairs grant, general fund appropriation, family members, spouse, domestic partner, children, therapy, transportation

Transcript Highlights:

• subdivision that would work for all the stakeholders and apply to all the Texas Water Development Board programs
• would allow fire departments to share and locate equipment more effectively during emergencies, improving
• Just to be brief, the ability to do this will improve our ability to respond quickly in a coordinated
• The family in this community of capital people is phenomenal and has not gone unnoticed from every family

Bills: SB480, SB767, SB790, SB971, SB1066

Keywords: water resources, interlocal contracts, local government, collaboration, planning activities, wildfire response, firefighting equipment, emergency services, state database, Texas Forest Service, customer complaints, Public Utility Commission, water service, complaint process, utility regulation, SB 971, Texas Water Assistance Program, Water Code, rural political subdivision, rural water

Summary: The Senate Committee on Water, Agriculture, and Rural Affairs met on Texas Water Day and limited public testimony to two minutes. The chair emphasized the need to move quickly because of scheduling conflicts with other committees and noted the importance of water policy and related stakeholders. The committee heard several bills focused on water administration, rural utilities, emergency response, and public works contracting. Senate Bill 790 by Senator Alvarado would let the Public Utility Commission create a simplified process for resolving tenant complaints over water or wastewater bill discrepancies; it was described as a way to avoid lengthy contested-case hearings for small disputes. Senate Bill 971 by Senator Sparks would clean up conflicting statutory definitions of “rural political subdivision” so Texas Water Development Board programs are applied consistently; Texas Rural Water Association testified in support. Senate Bill 767, also by Senator Sparks, would expand and improve a statewide database of fire-response equipment so departments, including volunteer and rural departments, can locate and share resources more effectively during emergencies; fire service witnesses supported the bill and suggested annual updates to keep the database current. Chair Perry laid out Senate Bill 480 to clarify that local governments and special districts may enter interlocal agreements for water-related planning and research, including aquifer management and flood/water planning. He also presented Senate Bill 1066, which raises payment and performance bond thresholds for Texas Parks and Wildlife Department public works contracts to $150,000, arguing the change would reflect inflation and help smaller vendors on lower-risk projects. Witnesses were heard on the bills, with no opposition recorded in the transcript. The committee voted out all five bills favorably. SB 1066, SB 480, SB 767, SB 790, and SB 971 each received unanimous committee approval and were recommended to the local and contested calendar, with SB 767 noted as amended by a suggested annual-update requirement for the equipment database.

Bills: HB1519, HB1541, HB1737, HB1782, HB1854, HB1860, HB2023, HB2104, HB2276, HB2335, HB2455, HB2468, HB2551, SB177, SB411, SB874, SB2053, SB2069, SB2108, SB2268, SB2360, SB2363, SB2405, SB2407, SB2530, SB2543, SB2568, SB2803, SB2818, SB2851, SB2907, SB2934, SB2969, SB2999, SB3097, SB3103, SB3233, SB3238, SB3245, SB3001, SB3138, HB1946, HB389, HB1510, HB469, HB1573, HB1705, HB1858, HB1875, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, SB888, SB2169, SB2367, SB2557, SB2575, SB2698, SB3082, HB344, HB939, HB1688, HB1853, HB2443, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR35, HCR98, HCR42, HCR53, HCR181, HCR101, HCR179

Keywords: campaign contributions, lobbyists, transparency, election funding, ethical regulations, HB1541, Act 057, Department of Health, Hawaii State Hospital, Developmental Disabilities Division, civil service, civil service exemption, HRS 76-16, HRS 334-4, mental health program, state hospital, secure psychiatric rehabilitation facility, associate administrator, project manager, security manager

Transcript Highlights:

• Bill 1578 by Parker, relaying the creation and operations of a healthcare provider. participation program
• The Texas Industry Recognized Apprenticeship Program's Grant Program to Economic Development.
• Paxton Relaying to Eligibility for the Gifted and Tabled student allotment under the foundation school program
• 1620 by Huffman relating to the establishment of the Texas Forensic Analyst and Apprenticeship Pilot Program
• SCR 29 by Blanco. designating El Paso as the official boot capital of Texas for a 10-year period ending

Bills: SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625, SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625

Keywords: SJR 60, Texas constitutional amendment, property tax exemption, ad valorem taxation, rainwater harvesting, graywater system, water conservation, water reuse, residential tax incentive, local government finance, county commissioners court, appraisal value, environmental incentive, November 2025 ballot, Article VIII, tax relief, healthcare workforce, education funding, higher education, economic growth

Transcript Highlights:

• , entry-level driver training programs, transportation, distribution, and logistical programs.
• And then trying to find instructors to teach those hard-to-fill programs.
• We're finalizing year two of that program.
• programming on Tuesday.
• program, where they had a mentor and a teacher...

Bills: HCR26, HB28, HB195, HB283, HB316, HB319, HB363, HB380, HB386, HB392, HB406, HB636, HB738, HB807, HB905, HB992, HB1146

Keywords: human growth, development education, prenatal education, state standards, biological science, teacher certification, certification appeals, BESE, State Board of Elementary and Secondary Education, Teacher Certification Appeals Council, educator licensure, teaching license, teacher licensure, appeals process, certification denial, administrative appeal, special meeting, board president, retroactive application, education board

Summary: The committee met with a large docket and adopted the April 29 minutes. Several bills were heard and advanced, mostly on education, workforce, literacy, early childhood, charter schools, and student mental health. Testimony was generally supportive, with many witnesses waiving in favor; a few bills drew questions about implementation, student awareness, and whether proposals were sufficiently broad or specific. House Bill 406, requiring the Department of Education to study the direction and regulation of interscholastic high school athletics and report back by March 1, 2027, was reported favorably after testimony from a retired principal who urged an open-minded study and discussion from the bill author about compliance and the bill’s purpose. House Bill 380, creating a pilot program between community and technical colleges and local school systems to expand awareness of CDL, entry-level driver training, and related programs, was also reported favorably. House Bill 807, creating a workforce and structure capacity investment program and fund to help industry partner with colleges to train instructors, was reported favorably after support from higher education and industry witnesses; senators raised interest in adding a stronger health care component and in reaching students earlier, but the author said he would work on amendments. The committee also advanced House Bill 316 on adolescent literacy and high-dose tutoring, with amendments clarifying teacher training timing, existing statutory bans on outdated literacy practices, and charter school participation; House Bill 1146, consolidating early childhood governance into a commission; House Bill 28, creating an appeal path for denied teacher certification applicants through BESE; and House Bill 992, assigning early childhood education identification numbers to support data collection on outcomes. House Concurrent Resolution 26, urging BESE to add the science of human growth and development to science and health standards and provide approved instructional resources, was amended and reported favorably. House Bill 386, allowing local districts to let locally authorized charter schools operate as their own LEA under district rules, was amended and reported favorably. House Bill 392, expanding suicide prevention information requirements on school websites, ID cards, handbooks, and signage, was reported favorably as well.

Transcript Highlights:

• Finally, the bill allows the legislature to allocate additional funding for program improvements if DES
• corrects... ...the legislature to allocate additional funding for program improvements if DES corrects
• What this bill is asking is to make that mandatory, and that program, a mandatory employment program,
• and implementation of the program.
• I stood here before you three years ago to start this program.

Bills: SB1017, SB1149, SB1162, SB1192, SB1249, SB1253, SB1331, SB1333, SB1334

Keywords: informed consent, surgical procedures, healthcare professionals, patient rights, regulatory compliance, child welfare, dependency hearings, foster care, court procedures, parental rights, healthcare compliance, behavioral health technicians, licensing, monitoring, administrative burdens, basic first aid, good samaritan, medical licensing exemption, Arizona medical board, A.R.S. 32-1421

Summary: The Senate Health and Human Services Committee opened with approval of the January 28 and 29 minutes and a welcome to Arizona Physical Therapy Day at the Capitol, including remarks from physical therapy advocates and students. The committee then took up several bills related to SNAP, health care oversight, child welfare, dementia planning, and safe haven newborn surrender. On SNAP, SB 1334 would bar DES from seeking or renewing federal waivers of work requirements for able-bodied adults without dependents unless authorized by law; it passed 4-1. SB 1333 would require DES to reduce the SNAP payment error rate to 3% by 2030, with regular reporting, corrective action plans, and possible funding penalties; an amendment changed the reporting to quarterly and required a special audit, and the bill passed 4-1 as amended. SB 1331 would require able-bodied adults under 60 receiving SNAP to participate in mandatory employment and training unless exempt; testimony split between supporters citing work incentives and opponents warning of administrative burden and impacts on families and food banks, and it passed 4-2. The committee also advanced SB 1162, which clarifies DHS as the lead licensing and monitoring agency for health care institutions and, as amended, requires DHS and AHCCCS/Access to coordinate to identify duplicative oversight and report back periodically; it passed unanimously. SB 1017, requiring signatures on emergency informed consent forms for surgical procedures, passed 4-2. SB 1149, dealing with DCS periodic review hearings and notice/reporting requirements, including for tribal parties, passed 5-1. SB 1249, which designates DHS as the lead agency on Alzheimer’s and dementia planning and creates a dementia services program funded through lottery monies under the adopted amendment, passed unanimously after emotional testimony from advocates and family members. Finally, SB 1253, clarifying that a parent may surrender a newborn at the hospital of birth without leaving and returning, passed 5-0. The committee then adjourned.

Transcript Highlights:

• Do you run those programs through the...
• There's not an existing program that we could turn the dial up.
• That mileage-gathering pilot program was... ...in the future.
• It takes the pilot program that was established with Assembly Bill It takes the pilot program that was
• So just making it a more sustainable program for the future.

Bills: AB49, AB169, AB188, AB284, AB296, AB306, AB356, AB366, AB467, AB499, AB515, AB540, AB542, AB595

Keywords: educational personnel, teacher licensing, reciprocal licensure, provisional teaching, school counselors, school nurses, school social workers, state education standards, health insurance, speech-language pathology, stuttering, rehabilitative services, habilitative services, coverage requirements, health plans, retired public employees, subsidy, Medicare, health reimbursement arrangement, Public Employees' Benefits Program

Transcript Highlights:

• Numeracy still, as we do the statewide build-out of that program, that's still in Out of that program
• Higher education has agreed to provide oversight for these programs.
• They have to meet at least three times and establish two programs.
• They have to establish two programs. They have to have an action plan to be successful.
• —16 million gone. ...in the breakfast program—16 million gone.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Transcript Highlights:

• program, the Consumer Directed Community Supports program, and the Consumer Support Grant.
• of the programs the PCA Choice program of the programs the PCA Choice program and<00:03:46.280><
• <00:05:07.520> it<00:05:07.759> invests retirement program it invests retirement program
• Divine contribution retirement program Divine contribution retirement program any<00:05:18.000><
• 100% in the first 10 years the program 100% in the first 10 years the program so<00:42:59.040>

Bills: HF2367, HF2319, HF2523, HF1742, HF671, HF2331, HF2722, HF2406, HF1674

Keywords: HF2367, Community First Services and Supports, CFSS, personal care assistance, PCA, consumer-directed community supports, CDCS, home and community-based services, HCBS, direct support professionals, direct care workers, caregivers, support workers, SEIU Healthcare Minnesota & Iowa, collective bargaining agreement, retention stipend, health care cost stipend, training stipend, orientation program, retirement trust

Transcript Highlights:

• Section 7 is for program payments related to fraud that allows data sharing as well.
• We're the investigators and prosecutors, but we aren't the administrators of the program.
• This committee prevented the motion forward of a bill to improve the language and improve the notification
• The administration of the program is outside our realm, and I would say no.
• This bill aims to improve the data challenge appeal process and to protect private data.

Bills: HF2783, HF2603, HF2846, HF2354, HF1836, HF2713, HF1198, HF1389

Keywords: state government finance, biennial budget, appropriations, Minnesota Management and Budget, Healthy Aging Subcabinet, Office of Healthy Aging, older adults, aging policy, long-term care, caregivers, public health, Medicaid fraud, medical assistance fraud, attorney general subpoena power, fraud enforcement, business filing fraud, Secretary of State, deceptive mailings, consumer protection, certified public accountant

Transcript Highlights:

• . program. program.
• program, which in Minnesota is DHS. program, which in Minnesota is DHS.
• the current supported work program the current supported work program following<01:24:17.720>
• <01:24:21.400> to legislature to seek improvements to legislature to seek improvements to
• the supported work program obsolete. the supported work program obsolete.

Bills: HF2783, HF2603, HF2846, HF2354, HF1836, HF2713, HF1198, HF1389

Keywords: state government finance, biennial budget, appropriations, Minnesota Management and Budget, Healthy Aging Subcabinet, Office of Healthy Aging, older adults, aging policy, long-term care, caregivers, public health, Medicaid fraud, medical assistance fraud, attorney general subpoena power, fraud enforcement, business filing fraud, Secretary of State, deceptive mailings, consumer protection, certified public accountant