Transcript Highlights:

• robust uh compliance and auditing robust uh compliance and auditing system<00:53:45.960> that
• audited financial report any independent audited financial report or<01:10:57.120> anything<01
• There was a revision made to what's called audit scope, so it was called limiting the audit scope, and
• LBA will in fact conduct an audit LBA will in fact conduct an audit conduct<01:26:46.360> an<
• Question: So this is an audit by yourselves of yourselves? It's just a report, not an audit.

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.

Transcript Highlights:

• It also mentions that we're subject to the state auditor audits.
• Multiple audits a year, um, and we have had a great, uh, record of unmodified audits with over 3 decades
• or CAP, and we also have federal annual award audit and our external auditing firm is Clifton Larson
• Other than external audit, we also have internal audit and we have the contract with Moss Adams as an
• Other than these mandatory audits, we also have subjected to discretionary audits which we don't face

Transcript Highlights:

• We also have five reports without findings, and these are listed on page one of the audit summary.
• of almost $59,000, could not be physically located for observation and/or properly identified for audit
• State Park, the $100 in camping drawer funds could not be located by park staff at the time of our audit
• , and at one more stadium, it was discovered at the time of our audit that the change fund had an $80
• It was discovered at the time of our audit that the change fund had an $80 overage.

Summary: The committee opened with prayer and approved the January minutes, then heard a series of audit reports with findings. The Department of Human Services report described theft and fraud involving false benefit claims, including about $8,000 in Disaster Supplemental Nutrition Assistance Program benefits, about $5,800 in Medicaid benefits, and an altered state warrant for nearly $610,000 that was cashed by an auto body shop in California; it also noted asset-control problems and an error in sales tax paid on exempt vehicle purchases. Members asked whether the fraudulent business had been flagged or notified to other agencies, and DHS said the matter had been referred to law enforcement but no broader notification to California officials was known. The Department of Parks, Heritage, and Tourism report cited missing museum receipts of nearly $3,500 and issues with change funds at Daisy State Park and War Memorial Stadium, including a missing $100 drawer fund and an $80 overage; officials said they were considering cashless operations at War Memorial Stadium and provided an update that the museum theft investigation was still ongoing, with misdemeanor time limits expired but felony investigation still possible. The Department of Corrections report found unauthorized fuel-card purchases totaling about $4,500 and a delayed disaster-recovery test for offender management software; Corrections said staffing had been increased for fuel-card oversight and that a full production disaster-recovery test was now scheduled after DIS upgrades were completed. The Department of Veterans Affairs report found four Fayetteville Veterans Home employees were paid for hours not worked, with additional unapproved overtime totaling more than $6,600, a duplicate vendor payment of nearly $1,000 that was refunded, and many overtime instances lacking proper approval; the department said it had tightened overtime approval policies statewide. The committee also received a special report on law enforcement agencies’ compliance with Arkansas’s racial profiling policy requirement. Legislative Audit said it had received responses from 203 of 383 agencies and forwarded updated policies to the Attorney General, while identifying 180 agencies that had not responded and were deemed out of compliance. Members asked what happens if agencies still fail to respond and requested a list of nonresponding agencies; staff said their role is limited to collecting and forwarding policies, and the committee agreed to receive the list. All reports were filed or reviewed without objection, and the meeting adjourned after announcing the next meeting date and a possible room change due to building work.

Transcript Highlights:

• forensic audit or any type of audit forensic audit or any type of audit requested<00:59:13.839><
• forensic audit? forensic audit?
• And so maybe a forensic audit isn't the route. Maybe it's some kind of audit.
• And so maybe a forensic audit isn't the route. Maybe it's some kind of audit.
• I know audits take time. six months. I know audits take time.

Keywords: 1189, house, all

Transcript Highlights:

• One of the things that I would like to see maybe in the future is actually set up some audits.
• I know there are reports, but that's not the same as an audit.
• I know there are reports some audits.
• do, but that's not the same as an audit. do, but that's not the same as an audit.
• be important to build in some audit be important to build in some audit features<00:18:10.160>

Transcript Highlights:

• Even the most recent audit on the Department of Human Services Behavioral Health Administration, they
• Even the most recent audit on the Department of Human Services Behavioral Health Administration, they
• Even the most recent audit on the Department of Human Services Behavioral Health Administration, they
• Even the most recent audit on the Department of Human Services Behavioral Health Administration, they
• Even the most recent audit on the Department of Human Services Behavioral Health Administration, they

Keywords: 1187, senate, all

Summary: The discussion focused on fraud in Minnesota public assistance and human services programs, with an emphasis on the harm done to vulnerable recipients rather than just the dollar amounts. The senator described cases involving childcare, PCA, adult daycare, autism, housing support, and food programs, arguing that fraud and poor oversight leave children, disabled people, nursing home residents, and others in neglect or unsafe conditions. He said many of the programs are Medicaid-related or state-funded entitlements intended to address social needs, and that stolen funds directly worsen outcomes for those they are meant to help. He traced the problem to weak state oversight and agency inaction, citing the creation of the DHS Office of Inspector General after earlier childcare fraud concerns, whistleblower reports, and alleged failures by agency leadership to pursue larger, organized schemes. He pointed to the Feeding Our Future case as a major example, saying federal investigators uncovered broader fraud patterns across multiple programs and that state agencies failed to act despite warning signs. He also said recent audits, including one involving DHS Behavioral Health Administration, showed inadequate site visits and other serious deficiencies. The senator said he recently met with federal officials in Washington, D.C., because a large share of Minnesota spending includes federal dollars and federal partners have a stake in preventing misuse. He argued that federal action is necessary but not sufficient, and that Minnesota also needs stronger internal controls, standardized eligibility verification, identity and residency checks, site visits, and better use of data tools. He supported creating an independent Office of Inspector General passed last session, but said it is only a partial solution and that agencies themselves must be retrained and held accountable. No formal votes were taken in the exchange, but the senator described ongoing legislative efforts and said he was pessimistic about the governor’s willingness to act.

Transcript Highlights:

• What this bill does is it increases the threshold for the audits for the conservation districts.
• <00:07:47.599> for<00:07:48.360> the for the uh uh audits for the for the uh uh audits
• So I think this is something that we need to look at, some of the thresholds for these audits all across
• which are very expensive and for audits which are very expensive and very<00:09:14.560> hard<
• for these audits all across the<00:09:26.279> board<00:09:26.640> there<00:09:26.839><

Keywords: 00:00 Meeting Start 00:45 Attendance Roll Call 01:50 Introduction of New Members 07:10 Discussion of HB 24 09:36 Roll Call Vote 12:20 Discussion of HB 216 19:25 Roll Call Vote, 958, all

Summary: The Agriculture Committee met for its first meeting of the 2025 session, with the new chair opening the meeting, confirming a quorum, announcing the House’s 24-hour rule for committee substitutes and amendments, and welcoming several guests and new committee members. The chair also emphasized agriculture’s importance to Kentucky’s economy, citing crop revenue and the broader economic impact of the sector. The committee first considered House Bill 24, which would raise the audit threshold for conservation districts from $750,000 to $1 million. Supporters said the bill updates an outdated threshold and helps reduce the burden of costly audits amid inflation. The bill received a motion and second, no opposition was raised, and it passed by roll call vote. The committee then took up House Bill 216, presented by the vice chair and Brandon Reed of the Kentucky Office of Policy. The bill would allow certain Department of Agriculture employees to apply for grants or loans while preserving the existing prohibition for employees who oversee those programs. Testimony explained that the office’s funding comes from tobacco master settlement dollars, with a formula that directs money to agriculture and other purposes, and members discussed the importance of keeping those funds in Kentucky. The bill passed with favorable expression by roll call vote. Before adjournment, members made additional welcoming remarks for local officials and guests, and the chair noted the National Farm Machinery Show and tractor pull as a major event for Kentucky agriculture. The committee then adjourned.

Transcript Highlights:

• They audit those inquiries fairly rigorously.
• Together, those funds moved roughly $4 million over the audit period.
• I was obviously shocked by what happened with this audit, but looking back in past audits, I think the
• because instead of using the fund balance in those audits, they use revenue.
• And so, I mean, within, we just did an audit of 24 and 25 releases.

Summary: The committee opened with a moment of silence honoring a deceased member, then approved the April minutes. The first major presentation was from Chelsea Florey of Child and Family Services on the Diversion Task Force and related grant programs created with one-time funding from HB 1012. She reported that five of six proposals were funded, with youth diversion services operating in Bismarck, Fargo, Grand Forks, Minot, and a Red River Children’s Advocacy Center program focused on problematic sexualized behavior. Members discussed barriers such as staffing shortages, voluntary family engagement, service fatigue, and the need for better coordination, broader outreach, and possible changes to diversion eligibility rules so low-level cases can remain in diversion longer. Several legislators pressed for more practical system changes and clearer service navigation, while Florey said the task force is trying to build a service array or hub and is leaning on the Children’s Cabinet for broader recommendations. The committee then heard from North Dakota Lottery Director Thomas Lawler, who gave an operational overview and biennium report. He described the lottery’s history, games, retailer commissions, Pick and Click subscriptions, Players Club membership, and revenue distribution. For the 2023-25 biennium, about $67 million in tickets were purchased, with roughly $16.2 million transferred overall, including money for the general fund, drug task force grants, and compulsive gambling prevention and treatment. Members asked about the compulsive gambling allocation and whether the amount is set by statute. A lengthy presentation followed from the Department of Corrections and Rehabilitation on criminal justice data connectivity and reentry. Adam Anderson explained that North Dakota’s jail, court, HHS, and correctional systems use multiple separate databases that do not communicate in real time, requiring manual cross-checks and staff communication. He said the department is exploring a centralized hub or other integration approach, but noted challenges with identifiers, vendor contracts, confidentiality, and cost. Robin Schmolenberger then updated the committee on a Medicaid data-sharing project with HHS, saying monthly application assistance is now occurring in correctional facilities and that automated bi-directional data exchange is expected in late 2026 to help suspend and reactivate Medicaid coverage and identify former foster care youth. Members also discussed parole, probation, transitional housing, and the need for better real-time notifications and clearer data definitions. The committee also received an update from county representatives on the 24/7 sobriety program, including a recent attorney general opinion that if a court waives 24/7 fees, sheriffs may use the cheaper twice-daily breath test or urine testing instead of SCRAM bracelets or drug patches. Finally, Bruce Johnson of the Racing Commission presented on an audit report, acknowledging serious findings involving overspending from the promotion fund, grant documentation failures, a breeders fund eligibility reversal, and repeated procurement violations. He said the commission has already changed its procedures by tracking fund limits monthly, requiring grant applications and itemized reports, enforcing breeders fund rules as written, and routing purchases through procurement with written contracts. The committee asked follow-up questions throughout but took no formal votes on these presentations.

Transcript Highlights:

• It might be the LBA, it might be a federal audit, it might be the single audit.
• We do audits in my division. We also work as a liaison when we get audits.
• <01:29:47.679> uh audit it might be the single audit uh audit it might be the single audit
• audit.
• in the most recent audit.

Keywords: 1189, house, all

Summary: House Finance Division III convened a work session on the DHHS budget, with the chair noting there would be no votes and that the committee would spend the day hearing from the commissioner’s office. Nathan White, DHHS Chief Financial Officer, opened with the Division of Finance/Office of Business Operations, explaining that the unit supports the department through daily financial management, AP/AR, audit work, expense projections, transfers, and procurement functions such as contracts, amendments, RFPs/RFAs, and grants management. He also described the division’s revenue and reporting work, including federal draws, CMS-64 reporting, and the public assistance cost allocation plan, and said the department had centralized rate-setting work and a small team handling Medicaid rate analysis and nursing facility rebase work. Members asked about vacancies, turnover, and budget changes. White said the division had 18 positions unfunded in the governor’s budget, reducing personal services from about $10.8 million to $9.9 million, and estimated the division’s vacancy rate at about 11 percent, below the department average. He said turnover was relatively low, with one retirement at the manager level and higher turnover mainly at lower AP-level positions. He also explained that some budget lines reflected reallocations rather than new spending, including fringe benefits centralized elsewhere and an EBT card contract moved into this unit because the staff member overseeing it works in Finance. When asked about a rent/lease increase, he said it was due to higher copier leasing costs under a statewide DAS contract. White highlighted several management and technology improvements. He said a business intelligence tool procured in 2022, using Salesforce and Excel-based data, helped DHHS better track federal revenue and maintenance-of-effort spending, reducing FY24 General Fund lapse by about 70 percent and federal/other revenue lapse by 88 percent compared with FY23; he warned that the tool is not funded in the current budget. He also described Lean Six Sigma efforts in the contracts team, training for vendors and nonprofits on procurement and indirect cost rules, and a Finance Academy to standardize policies and procedures. On the contracts side, he said the department uses Smartsheet for project management and DocuSign for electronic signatures, which cut contract execution time dramatically, but noted DocuSign is also not funded in the governor’s budget. The session ended as the committee prepared to move on to the Employee Assistance Program presentation.

Transcript Highlights:

• The last time the PUC did an audit was in 2021.
• So you're not doing a financial audit, but you are doing an audit. Yes.
• We're doing an audit on the work, whether it was done or not.
• And then there's no audit on whether they actually spend that money.
• Do you feel that the memorandum account ought to be audited in some way?

Keywords: 987, senate, all

Summary: The committee held the first of several informational hearings on the SB 254 Natural Catastrophe Resiliency Study, focused on wildfire risk, utility liability, and how to finance catastrophic losses. Chair Allen opened by describing California’s recent utility-ignited wildfires, the creation of the wildfire fund under AB 1054, and SB 254’s extension of that fund and requirement for a study. The California Earthquake Authority, as wildfire fund administrator, presented the report’s process and findings, emphasizing that the study was intended to be neutral and broad, based on extensive stakeholder outreach, and that the status quo is not working well for survivors, communities, ratepayers, insurers, or utilities. CEA’s report organized recommendations into three policy pathways: continued mitigation investment, more equitable allocation of catastrophe burdens, and expanded state roles in catastrophe financing. For utilities, the report discussed options such as setting a binding risk-tolerance standard, preserving safety certificate accountability, tying executive compensation more directly to safety, creating confidential reporting with safe-harbor protections, reforming utility liability including possible changes to inverse condemnation, limiting damages, reducing insurance subrogation, and creating a fast-pay facility for survivors. The financing analysis compared a more durable wildfire fund, risk transfer/reinsurance, liability reforms, and state-backed mechanisms such as a state insurer, a state backstop, and broader funding for community wildfire mitigation. The CPUC said wildfire mitigation oversight has improved, but wildfire-related costs are driving electricity bills higher and creating an affordability crisis. The Office of Energy Infrastructure Safety highlighted its wildfire mitigation plan review and field inspections, and recommended stronger safety reporting and more safety-weighted executive compensation. In member discussion, senators and assemblymembers focused on the cost of the status quo, whether the burden should be shared by ratepayers, utilities, the state, or other parties, and whether California should consider broader disaster-financing approaches. Several members raised concerns about inverse condemnation, the pace of survivor compensation, local land-use responsibility, and the need for a more comprehensive statewide solution rather than piecemeal bills. No votes or formal actions were taken; the hearing was informational only.

Transcript Highlights:

• They all have audits, right?
• An audit is only a fair audit if the information is there, and so because of the FBI investigation and
• On the CAC's website, along with their audit, because here's the deal.
• That audit goes to the federal level.
• All of those audits are available to the public.

Bills: HB2510, HB3589, HB4611, HB4655, HB4665, HB4666, HB4670, HB4700, HB4730, HB4798, HB4838, HB5136, HB5243, HB5302, HB5539

Keywords: assisted living, healthcare, licensing, criminal offense, personal assistance, group home, regulation, health and safety, inspections, resident care, criminal background checks, adoption, parental rights, registry, vital statistics, disclosure, counseling, foster care, independent living, financial literacy

Transcript Highlights:

• If the local government has been subject to the legislative audit committee’s audit within one year after
• This amendment is technical and simply moves the audit language to the appropriate section of statute
• This amendment is technical and simply moves the audit language to the appropriate section of statute
• So right now, J-LAC can put somebody under audit, and, as I've seen in my own community, they can be
• under audit for six to eight years, basically thumbing their nose at the Legislature and not fixing the

Summary: The Appropriations Committee on Agriculture, Environment, and General Government heard and reported favorably several bills. CS/SB 800 would increase penalties for repeated unlicensed engineering practice and create an engineering student loan assistance program funded by licensure fees and fines; Senator Sharif asked about restitution for victims, and the sponsor said the bill does not create a reimbursement mechanism. CS/SB 576 would create a local government cybersecurity protection program administered by Florida Digital Service, with state purchasing support, grant access, and data-sharing requirements; local government and cybersecurity groups waived in support. CS/SB 1078 would establish transition procedures between gubernatorial administrations, including liaisons, briefing books, office space, IT access, and access to agency records under a signed confidentiality agreement. The committee also reported favorably CS/SB 314 on payment stablecoin issuers, CS/SB 530 updating lottery operations and security rules, CS/SB 1614 giving JAC/LAC-related audit findings more enforcement effect for local governments seeking state funds, SB 990 authorizing protective cell captive insurance companies, SB 1588 beginning implementation of the prior gold-and-silver legal tender law, CS/SB 1440 adding cybersecurity-related exemptions and reporting provisions for financial institutions, and CS/SB 1568 creating a stablecoin pilot program for DFS fee payments. Several bills had support testimony from state agencies and industry groups, and some included technical or guardrail amendments that were adopted without objection. The committee also received a budget overview highlighting major funding items, including more than $350 million for Florida Forever, $738 million for Everglades restoration, more than $500 million for water quality projects outside the Everglades, $60 million for Farmers Feeding Florida, and more than $250 million for citrus recovery. Members asked questions about school lunch funding, state park improvements, land acquisition, water quality funding, gaming enforcement offices, and staffing for PERC. After the bills and budget discussion, members recorded a few affirmative votes on selected tabs, and the committee adjourned.

Transcript Highlights:

• Through audit reform, greater transparency, and strengthen school accounting practices for all schools
• Addressing the annual independent audit is a required element.
• Those are the standard audit statutes for K-12 school districts.
• The audit statute reforms proposed in AB 84 do several things.
• I'm with you on that audit. I know how important this issue is.

Keywords: 988, house, all

Transcript Highlights:

• implementation of audit recommendations. implementation of audit recommendations.
• provide to the legislative audit provide to the legislative audit commission<00:32:29.600> and
• in this walkthrough. audits annually um to a audits annually um to a million<00:53:07.440> adjusted
• conforming change to the set auditing conforming change to the set auditing provisions<00:53:16.480
• provision that raises the annual audit revenue threshold.

Keywords: 1183, house

Transcript Highlights:

• How do we do more audits, or why have we not done more audits? I'll try to address.
• Can you audit those expenses on the third party?
• As part of our audit, again, we talk to the client.
• We discuss with them during the planning phase about our audit.
• We cooperate fully with any audit from the OIG or any regulatory audit.

Bills: HB149, HB252, HB643, HB1442, HB1500, HB1672, HB1851, HB1893, HB2028, HB2768, HB2818, HB149, HB252

Keywords: artificial intelligence, regulation, biometric data, ethical AI, consumer protection, AI governance, employment compensation, state agencies, salary payments, general appropriations, government efficiency, public works, contractors, payment bonds, government contracts, construction law, transparency, open meetings, government accountability, public access

Transcript Highlights:

• So, through a normal audit process—not a bad audit with findings, just a normal audit—some issues came
• This bill addresses some of the issues that were in that audit.
• The four points of the bill addressed the audit issues.
• And again, just to be clear, this wasn't like an audit where they had findings and you must be.
• The four points of the bill addressed the audit issues.

Summary: The Education and Employment Committee heard and voted on several education-related bills. HB 129 on Florida Virtual School was presented as a cleanup bill responding to audit-related statutory updates; it would remove priority language, allow all Florida students and eligible overseas military dependents access, clarify teacher employment/retirement status, permit local schools to administer required exams, and authorize direct support organizations. The bill drew support from Seminole State College and Florida Virtual School and was reported favorably 15-0. HB 423 on student elopement, sponsored by Reps. Eskamani and Tramont, would require schools to establish safety teams and procedures to prevent and respond to elopement by students with autism or similar needs. Testimony from the Autism Society of Greater Orlando and a student advocate emphasized safety risks and the need for clear school protocols. Members spoke strongly in support, and the bill passed unanimously 16-0. CS for CS for HB 753 on school counselors removed two certification barriers, kept the master’s degree requirement, and aligned evaluations with Florida school counseling standards; school counselor groups and several members argued it would help address counselor shortages and workload issues. It also passed unanimously 16-0. The committee also approved CS for CS for HB 1253, which would let school-employed coaches use up to $15,000 per team per year of personal funds to support student-athletes with items like food, transportation, therapy, and rehabilitation, with an amendment requiring written parental consent. Several members raised concerns about liability, fairness, and guardrails, but the bill passed 17-0. PCS for CS for HB 833 on private school facilities would allow small private schools of 150 students or fewer to locate in commercial or mixed-use zoning without rezoning and to use certain existing buildings if fire and life-safety standards are met; members discussed traffic, school zones, and proximity to dispensaries, and it passed 15-0. PCS for CS for HB 1325 on the Linking Industry to Nursing Education Fund clarified matching contributions, allowed use of funds for expansion or modernization of existing space, and permitted two-year awards; it passed 16-0. Finally, CS for HB 1437 on conversion charter schools created dispute-resolution options over facility maintenance and, via amendment, allowed capital outlay funding if the charter assumes full maintenance responsibility; despite some opposition, it passed 13-3. The committee then adjourned.

Transcript Highlights:

• We have, you know, Accountants, we have audits, we have all these things.
• Joel, who works on making sure that they sort of have all their audit requirements, that they're doing
• Not all the land grants have been able to meet the audit qualifications and all the things they need
• They're meeting the audit act. They're hiring CPAs. They're hiring attorneys.
• As a task of the heart, so it's not often in your skill set for audits and financial paperwork.

Transcript Highlights:

• I'm kind of in communications, and as quartermaster I see all their audits.
• I see these audits where posts have $10,000, and if they go away, the community loses the veteran support
• and as Quarter Master I see<00:02:13.400> all<00:02:13.599> their<00:02:14.040> audits
• /c><00:02:15.599> I'm<00:02:15.879> really<00:02:16.040> their see all their audits
• <00:02:37.720> where improvements I see these audits where improvements I see these audits

Keywords: 1183, house

Transcript Highlights:

• Um, it was based in part on an audit that no one has seen, that hasn't been released.
• The audit, can you—I know when are we going to see this?
• time to see the audit and the audit<01:15:51.520> reports<01:15:51.840> and<01:15:52.159
• The audit,<01:16:03.679> can<01:16:03.840> you<01:16:04.159> I audit, can you I
• Um, so I understand that the audit could bring up other issues. Yes.

Keywords: 1191, senate, all

Transcript Highlights:

• “Over the 2025 evaluation, you want to use what audit—LBA’s audit? Okay.
• more special ed auditing.
• Over the 2025 evaluation, you want to use what audit? LBA’s audit? Okay.
• Over the 2025 evaluation, you want to use what audit? LBA’s audit? Okay.
• more special ed auditing.

Keywords: 928, house, all

Summary: The Division 2 Finance Committee work session focused primarily on House Bill 115 and a proposed amendment, 114H, which would carry over language from HB 2 into HB 115 and place limits on Education Freedom Accounts (EFAs). Representative Murray described the amendment as a way to keep the 350% federal poverty eligibility cap, require students to have attended a charter public school in grades K-12 for the preceding year before entering the voucher system, and add guardrails against universal eligibility. She argued the state was facing a severe budget crisis, that expanding EFAs would divert money from other programs, and that public testimony and local votes showed widespread opposition to expansion. She also cited a letter from former Finance chair Neil Kirk opposing expansion. Other members responded that the committee should not revisit policy already decided by the House, though some said the amendment was fair to discuss because of its fiscal implications and supported it on that basis. The discussion then broadened into a debate over the fiscal impact of universal vouchers and the reliability of enrollment and cost estimates. Representative Luno argued that prior EFA projections had relied on assumptions that could badly underestimate state exposure, pointing to Arizona as a cautionary example and saying New Hampshire should not expand the program without better analysis. Representative Papovich similarly warned that universal eligibility could create a large, unexpected cost, estimating a potential exposure of about $285 million based on school-age children not currently in public, charter, or EFA programs. In contrast, Representative Weyler said EFAs can save money because public school spending is already high and parents using EFAs still pay taxes and take on more responsibility for their children’s education. After discussion, Representative Murray moved to accept the amendment, and Representative Bean seconded it. There was some procedural clarification about voting on the original bill and the amendment. The transcript ends before a final recorded vote on the amendment or on HB 115 itself, though the committee had also been told it would likely reconsider several retained bills later in the week, including HB 129, HB 133, HB 671, and HB 781.