Transcript Highlights:

• c> back.
• district back. district back.
• I'll be back. Maybe you can I yield. I'll be back.
• [clears throat] back. I'll be back. [clears throat] back. I'll be back.
• Bringing it back takes back about race.

Keywords: 1136, house, all

Transcript Highlights:

• In the back of the bill, there is $691 million from the general revenue fund that reverts back.
• The dollars that reverted back to the state go back into General Revenue.
• because we want that budget back.
• We need to take them back because we want that budget back. Senator Davis, thank you, Mr.
• We're back on the bill. All opposed, say nay. Show the amendment adopted. We're back on the bill.

Summary: The Senate began with prayer and the Pledge of Allegiance, then moved into floor consideration of the 2026-2027 budget. Appropriations Chair Hooper presented Senate Bill 2500, describing a $115 billion budget that reduces overall spending from the prior year, maintains reserves, and includes a 3% pay raise for state employees and 5% raises for state law enforcement, firefighters, correctional officers, and park rangers. Committee chairs then outlined major spending in their areas, including K-12 education, higher education, health and human services, criminal and civil justice, transportation/tourism/economic development, and environmental and agricultural programs. Highlights included increased funding for school scholarships and safety, workforce and university programs, Medicaid and child welfare, corrections operations, affordable housing, rural communities, Everglades and water quality projects, and infrastructure. Members then asked detailed questions about several budget items. Senators sought clarification on the Emergency Management Trust Fund, arts and cultural grants, Florida Forever land acquisition versus conservation easements, teacher salaries, charter school capital outlay funding, EASE grants, New College funding, DOC inmate counts and reimbursement, lottery staffing, concealed weapons licensing positions, election security funding, iBudget waiver support, ADAP funding, Medicaid hospital rate reductions, and scholarship and enrollment supplements in K-12 education. Chairs explained that some reductions reflected technical shifts or right-sizing, that some funds were being moved below the line for better tracking, and that several items—such as ADAP and corrections operations—would likely remain conference issues with the House. After questions, the Senate substituted House bills for the budget and implementing measures and adopted amendments placing the Senate language onto the House vehicles to prepare for conference. The chamber passed the budget-related bills and several conforming measures, including bills on retirement, fuel taxes, the state agency law enforcement radio system, court trust funds, judgeships, and K-12 and higher education conforming changes. Votes on the major bills were overwhelmingly unanimous or near-unanimous, and the Senate repeatedly voted to accede to the House’s request for conference on the substituted bills.

Transcript Highlights:

• I think it's good to be back. I represent Senate District 35.
• She comes back year after year, and that's not easy to do.
• We're glad to have her back. We have Philip Matagoyte back here.
• go back and explain it later.
• So let's go back.

Bills: SB1, SB3

Keywords: interstate medical licensure compact, physician licensure, medical license reciprocity, expedited licensure, medical practice act, New Mexico medical board, compact commission, physician mobility, telemedicine, license portability, background check, disciplinary action, joint investigation, reproductive health care, gender-affirming care, scope of practice, medical board transparency, multistate compact, licensure renewal, health care workforce

Transcript Highlights:

• I think it's good to be back. I represent Senate District 35.
• She comes back year after year, and that's not easy to do.
• We're glad to have her back. We have Philip back here.
• go back and explain it later.
• So, let's go back.

Bills: SB1, SB3

Keywords: interstate medical licensure compact, physician licensure, medical license reciprocity, expedited licensure, medical practice act, New Mexico medical board, compact commission, physician mobility, telemedicine, license portability, background check, disciplinary action, joint investigation, reproductive health care, gender-affirming care, scope of practice, medical board transparency, multistate compact, licensure renewal, health care workforce

Transcript Highlights:

• and demob back in their home state or location.
• There were a lot of unique aspects of these storms: the frequency, the intensity, the back-to-back storms
• We've had these periods of no storms, but what if intense, rapid intensification, back-to-back storms
• Intense, rapid intensification, back-to-back storms becomes a new normal.
• Maybe we would have tried to come back in.

Summary: The committee met to hear invited presentations on storm recovery and storm protection from the Florida Public Service Commission, Florida Power & Light, Duke Energy, Tampa Electric, Chesapeake Utilities, and the Office of Public Counsel. The PSC reviewed the history of storm restoration financing and utility hardening efforts after major storms such as Hurricane Andrew, the 2004-05 hurricane seasons, Irma, and Michael, explaining storm reserve funds, storm recovery bonds, and the current three-year storm protection plan process. The commission’s role in approving plans and later reviewing prudence of actual costs was emphasized, along with the types of work included in the plans such as vegetation management, pole replacement, undergrounding, feeder hardening, and substation flood protection. The utilities described their own storm-hardening investments and recent storm performance. FPL said it has spent about $4.9 billion on storm protection and recovery-related efforts, highlighted improved restoration times during Helene and Milton, and said it is expanding undergrounding, feeder hardening, and smart-grid technology. Duke Energy reported more than 40,000 hardened poles and structures since 2021, major gains from self-healing grid technology, and faster restoration during recent storms. Tampa Electric described a roughly $200 million annual storm protection effort, including vegetation management, undergrounding, substation hardening, and new storm surge protections, and Chesapeake Utilities discussed its smaller-scale hardening program, vegetation work, pole replacement, and rapid restoration after Helene in Nassau County. Committee members asked about how utilities prioritize neighborhoods for lateral hardening, whether maps of planned projects could be shared, how much each utility has spent on undergrounding and hardening, and how reliability comparisons are normalized against the national average. Public Counsel Walt Trierweiler argued that storm recovery and hardening costs fall too heavily on investor-owned utility customers, said the current framework lacks a meaningful cost-benefit or prudence check at the planning stage, and urged broader sharing of storm costs because the benefits extend to the whole state. Senators also discussed whether the commission can review the reasonableness of approved programs and whether future reports or recommendations from Public Counsel would be helpful. No votes or formal actions were taken.

Transcript Highlights:

• And so just so incredibly grateful for y'all backing this and supporting this.
• at the department had his first day back at the department that<00:02:15.480> he<00:02:16.040
• My care for going back to combat is decreasing daily.
• get help they're given that pathway back get help they're given that pathway back but<00:20:15.559
• Do they have to come back twice a week?

Keywords: 1183, house

Transcript Highlights:

• , because I can never take and give back a life, but give back to the young kids, to use my personal
• Parole is an entity that's supposed to assist me and going back, and returning, reintegrate back into
• You stepped out and he just came back, so we're going to get it back on track. Thank you.
• We are asking our son back.
• , forcing me back inpatient.

Keywords: 995, all

Summary: The Joint Committee on the Judiciary held a lengthy hearing on several juvenile justice and parole-related bills, with much of the testimony focused on H. 2051/S. 1087 to end lifetime parole for juveniles and emerging adults, and H. 1923 to raise the age of juvenile court jurisdiction to include 18-, 19-, and 20-year-olds. Chairs Brandy Fluker-Reid and Lydia Edwards opened the hearing by noting the large number of bills and witnesses, the need to keep testimony moving, and special procedures for incarcerated witnesses and sensitive testimony. They also acknowledged the historic nature of the hearing being chaired by two Black women attorneys. No votes were taken during the hearing itself. Many incarcerated speakers and advocates supported ending lifetime parole, arguing that young people can change, that lifetime supervision creates constant fear of technical violations, and that it undermines rehabilitation, family stability, employment, and reintegration. Several testified about their own trauma, youth, and growth in prison programs, while others emphasized the costs of decades of supervision and the racial disparities in the system. Support also came from elected officials, UTEC, the Transformational Prison Project, United Way, CPCS’s Youth Advocacy Division, the Massachusetts Coalition to Prevent Gun Violence, and others, who said juvenile systems are better suited to developmentally appropriate treatment and that the bills would improve public safety and reduce recidivism. There was also opposition, including testimony from family members of a murder victim who argued that lifetime parole should remain for serious violent crimes and that some offenders are not sufficiently rehabilitated. One virtual witness described a family tragedy involving the kidnapping and murder of her infant nephew and warned that ending lifetime parole could remove needed long-term supervision for dangerous offenders. In addition to the juvenile justice bills, the committee heard testimony on H. 1867, a bill related to continuing care for severe mental illness, and H. 2063, which would increase penalties for assaults on correction officers and other prison staff; the correction officers’ union supported H. 2063 and related safety bills. The hearing continued with many more witnesses and bill topics, but no final committee action was announced in the portion provided.

Transcript Highlights:

• see it already there's moving money back see it already there's moving money back and<00:15:53.360
• So that's and forth, back and forth.
• Thank you. and u the LSR is already set as a backs and u the LSR is already set as a backs stop<00:21
• look back look back and and and wonder<00:24:12.080> if<00:24:12.320> that<00:24:12.480
• We are back Amendment has been adopted.

Keywords: 916, all

Transcript Highlights:

• 22 pins to be added back based on your recommendation.
• give us 22 back. give us 22 back.
• We any more money is going to come back.
• I want to go back hard your hard work.
• Well, >> back in the old ice. Thank you. Amen.

Keywords: Appropriations - Room 210; 14 January, 2026: 3:30 PM, 925, all

Summary: MDES presented its FY27 budget request, describing the agency as a special fund workforce agency focused on helping Mississippians get jobs through employment services, labor market information, and unemployment insurance. Executive Director Bill Ashley said the revised request seeks level spending authority similar to FY26, with line-item changes driven mainly by higher salaries and fringe benefits and lower contractual services. He said MDES currently has 406 employees, 28 active recruitments, and six additional planned positions, for a requested total of 440 positions, down from 453 authorized last year. The request also includes $1.4 million for the State Longitudinal Data System and $400,000 for Accelerate Mississippi fiscal support. Committee members asked about the SLDS pass-through funding, whether it is recurring, and the staffing/pin changes; MDES explained the SLDS is a recurring annual pass-through and that the staffing request reflects turnover and recruitment needs rather than a net expansion. Accelerate Mississippi then outlined its FY27 request and program updates. Officials said the office is requesting level funding overall, with some salary adjustments tied to benefits and two new positions, including one for Talent Solutions and one systems administrator. They described workforce initiatives such as Encore, a recruiter/instructor program; Facet, a partnership with Northwest Mississippi Community College to strengthen instructor preparation; Power Path, a K-12 advanced manufacturing credential model; and expanded career coach activity, reporting 204 coaches serving 209 schools and more than 22,000 unique student interactions. They also reviewed funding streams for workforce enhancement training, Mississippi Works, Equip Mississippi, and ARPA, saying ARPA funds are on track to be fully spent by the September 30 reimbursement deadline and that monthly check-ins are being used to ensure funds are drawn down. Members asked about the budget changes, the use of contractual services, and the career coach program; the office said it was shifting some audit and monitoring costs to the funds being monitored and was not requesting an increase for career coach funding. The Mississippi community college presidents and the Community College Board also presented their budget priorities. They reported that Mississippi community colleges served 88,600 students in academic year 2023 and said the system’s graduation rate is about 42 percent, with a goal of reaching 55 percent. Their FY27 request includes a 6 percent salary increase for employees, increased basic operations funding, and continued support for CTE Advantage programs, totaling $61.5 million in general support. On facilities, they requested $150 million after receiving no facilities funding last year, citing roughly $413 million in identified needs across capital improvements, repairs and renovations, and pre-planning. The Community College Board requested restoration of $310,000 in general fund cuts and a new $2 million appropriation for adult education, noting that an estimated 300,000 to 330,000 Mississippians lack a high school diploma. No votes were taken during the presentations.

Transcript Highlights:

• Okay, we'll come back.
• Okay, we'll come back if you come back. Okay, Jessica Marshall, virtual. Jessica Marshall, virtual.
• She just went back to her classroom. Can I grab her and we can come back to her? Okay.
• We're going to go back to H. 4867 and Libby Keller. Are you back now? Hi.
• We're going to go back to H. 4867 and Libby Keller. Are you back now? Hi.

Keywords: 995, all

Summary: The Joint Committee on Education held a hearing on two late-file bills: H. 4867, concerning school choice, and H. 4927, concerning access to applied behavior analysis (ABA). For H. 4867, testimony focused on a DESE interpretation of M.G.L. c. 76, §12B(k) that would require small elementary-only districts with school choice students to pay secondary tuition when those students continue into high school. Superintendents, school committee members, parents, teachers, and a representative argued this creates large fiscal shortfalls for rural districts such as Hancock, Warwick, Richmond, and Worthington, which do not operate high schools and already rely on tuition agreements for their own resident students. Witnesses said the current interpretation has led some districts to stop accepting school choice students, reducing class sizes and limiting educational opportunities; they urged an exemption or amendment so these districts could continue school choice without assuming high school tuition obligations for nonresident students. Committee members asked about the number of affected districts, how the arrangement worked before 2023, and whether alternative statutory language might solve the issue more broadly. Representative Barrett described the bill as a simple fix to an unenforced provision that had only recently been raised by DESE, and the hearing later included testimony from both district officials and families supporting the bill. The committee closed testimony on H. 4867 and H. 4927 and then adjourned. H. 4927 drew testimony from educators, an ABA provider, and a parent of a child with autism in support of protecting in-school ABA access. Witnesses said the bill would clarify that qualified ABA providers, including BCBAs and RBTs under supervision, may deliver services in schools while allowing districts to maintain neutral safety and operational rules. They argued that inconsistent access to ABA can undermine districts’ obligations under IDEA, including free appropriate public education and placement in the least restrictive environment, and that school-based ABA can reduce removals from class, improve student progress, and support families. A parent testified that her young son needs ABA to function in school and that promised supports had been delayed or not delivered, while another witness said the bill would help ensure accountability and consistent services for students with autism.

Transcript Highlights:

• Okay, and Then you go back to Senator Block [ID: member_14069] and they will go back to the sponsors.
• I'll just go back; we don't have to go back to the audience.
• So let me back it up.
• So I want to just go back.
• Till they get back to us.

Transcript Highlights:

• My question is kind of back to the supply.
• I would stand back for questions from you.
• But this water is all backing up from Long Lake. It's backing up into Lake Isabel.
• I'm just trying to think back.
• If you go back to, let me get back to this slide.

Summary: The Water Topics Overview Committee met to review several interim studies and receive updates from the Department of Water Resources. The committee approved the March 26, 2026 minutes, observed a moment of silence for the late Representative Conmy, and welcomed Representative Hansen to the committee. Staff then reported that the watershed management study and the stormwater/wastewater study had both satisfied the presentation requirements in their study directives, with no further required testimony unless members wanted additional information. The department’s main presentation focused on major water projects and agency operations. Reese Haas and staff updated members on the NAWS project, the Southwest Pipeline Project, Devils Lake outlet operations, low-head dam safety work, floodplain management repository implementation, data center water use, and the 2027 Water Development Plan. Members asked detailed questions about NAWS funding sources, remaining project costs, capacity concerns for All Seasons and other users, and whether current construction is being designed for future demand. The department said NAWS remains on track for substantial completion by October, that remaining NAWS funding will come from a mix of federal, state, and local sources, and that current construction is designed for ultimate capacity while some future components will be adjusted for increased demand. A large portion of the meeting was devoted to the department’s cash management, Resources Trust Fund revenues, carryover balances, and the State Water Commission’s cost-share program. The department reported $340.6 million in carryover remaining, explained that much of it is already obligated to long-term projects, and noted that oil price forecasts and stripper-well exemptions will affect future revenues. Members raised concerns about large carryovers, affordability for local sponsors, and whether the state should continue obligating money multiple bienniums ahead. The department said it is working with the commission on a revised prioritization framework, including high/moderate/low project categories and a two-tier pre-construction/construction approach, to better manage obligations and affordability. The committee also reviewed Deloitte’s finalized studies on regional governance/finance and cost-share policy. Deloitte presented options for Southwest, NAWS, and Red River governance, with stakeholders generally favoring keeping NAWS largely as is, using the current Southwest model with improvements, and pursuing a more structured governance option for Red River. On cost share, the department said Deloitte’s recommended package would cover projected needs through the 2030s, but would require policy changes such as lower percentages for some project types, a 25% replacement-project rate with a cap, and possible bonding or delayed reimbursement strategies. No votes were taken on these policy questions, and the chair indicated the committee would continue the discussion at future basin meetings and the September Water Topics meeting.

Transcript Highlights:

• My question is kind of back to the supply.
• The committee came back to order.
• But this water is all backing up from Long Lake. It's backing up into Lake Isabel.
• I'm just trying to think back.
• If you go back to, let me get back to this slide.

Summary: The Water Topics Overview Committee met to receive interim status updates on several water-related studies and Department of Water Resources projects. The committee approved the March 26, 2026 minutes, observed a moment of silence for the late Representative Conmy, and then heard updates on the watershed management study and the stormwater/wastewater study. Staff reported that the committee had already received the testimony contemplated in the study plans, including input from state agencies, local governments, and out-of-state entities, and that any further action would be at the committee’s discretion. The Department of Water Resources then provided project and budget updates on NAWS and the Southwest Pipeline Project. Reese reported NAWS is expected to serve about 81,000 users, with a total projected cost of about $571 million and about $96 million remaining, while the Southwest Pipeline Project is estimated at $1.06 billion total with about $409 million remaining. Members asked about funding sources, capacity needs, and whether current and future construction is being designed for increased demand; department staff said current work is designed for ultimate capacity, but some future components may need redesign based on new requests. The committee also discussed local cost shares, Minot’s role in NAWS funding, and whether the system is adequate for peak demand. A major portion of the meeting focused on the department’s cash management, carryover, and long-term water funding outlook. The department said Resources Trust Fund revenues are tied to oil extraction taxes and are affected by stripper well exemptions and future oil price declines. Members expressed concern about large carryover balances and whether the state is obligating more money than can realistically be spent in a biennium. The department reported about $340.6 million in remaining carryover and said it is trying to reduce that through a two-tier pre-construction/construction process and closer project vetting. The department also summarized the Deloitte studies on regional governance and finance and on cost-share policy. Stakeholders generally favored keeping the current governance structures for NAWS and Southwest with improvements, while Red River stakeholders leaned toward a different option; the department said it will bring an implementation plan back in September. On cost share, Deloitte’s recommendations would reduce some percentages, prioritize projects differently, and use other measures to close a projected long-term funding gap. Members debated affordability, local burden, deferred maintenance, and whether statutory changes may be needed to allow the commission more flexibility in prioritizing and funding projects. No formal votes or final actions were taken beyond approving the minutes and receiving the updates.

Transcript Highlights:

• Can you go back one? Yeah, there we go. OK.
• Let's go back real quick to Senator Munoz.
• So I think we need to roll some of these back.
• Can you go back a slide? There we go. Mr.
• Send it to another fund, bring it back, general fund money, put it back in the general fund.

Transcript Highlights:

• Going to pay it back. It says cost savings.
• Back to the Budget Stabilization Trust Fund for that.
• So you're just going to be paying this back out of your appropriation? Yes.
• All we're doing is using state funds to pay a loan back that we're giving you.
• Oh goodness, now we're going back that off.

Summary: The committee considered several appropriation and transfer requests, beginning with a $273,000 temporary appropriation for the Department of Labor and Licensing to cover administrative costs for its enterprise licensing platform, funded by license and application fees. It then reviewed two large Infrastructure Investment and Jobs Act requests: $280 million for the Department of Transportation for the final quarter of the fiscal year, and $195 million for the State Broadband Office to support the Arkansas BEAD broadband grant program, including an extra help position and grants to internet service providers. The broadband item drew extensive questions about awardees, contract amendments, accountability, build-out timelines, backup plans if providers default, the definition of broadband serviceable locations, and the cost per location. The State Broadband Director said no providers had requested amendments, the program would use milestone-based disbursements and a four-year build-out period, and the first tranche would serve 51,566 homes and businesses with $126.1 million in grants. Both Section B and Section C items were approved. In Section D, the committee approved a $458,000 transfer within the Department of Correction from the female work release program to the Tucker Unit water treatment plant, a $25 million transfer within the Department of Education to cover declining enrollment, teacher incentive, school recognition, and Easter Seals funding, and a $229,000 transfer for the Department of Shared Administrative Services to support two project management office positions. The education transfer prompted questions about how declining enrollment funding is calculated, how many districts receive it, and how long districts can continue to receive it; agency staff said 152 districts were on the preliminary list and the formula is based on the prior two-year average ADM compared with the previous year. The committee also gave favorable advice on a proposed $4.7 million loan for the Office of State Technology to implement ServiceNow and related IT modernization tools; agency officials said the loan would be repaid through cost recovery rates over five years and would replace an existing loan that is ending, with expected savings from consolidating applications but no precise savings estimate yet. The committee then reviewed cash fund and federal grant requests, including $200,000 for wage and hour claimant payments, $15 million for unclaimed property claims, $8,000 for a heritage program grant, and $1.1 million for a College and Career Coaches grant to expand services in rural districts. It also reviewed pay plan and budget manual items without objection. The most extensive report discussion focused on the Medicaid trust fund, where DHS and DFA officials said the balance has been declining and that the state may need to add capital back into the fund. Senators and representatives asked about the current balance, the projected year-end level, the role of the $100 million set-aside, the impact of outstanding Medicaid rules from the prior session, and whether future federal funding could help reduce long-term Medicaid costs. Officials said they are still working through more than 10 outstanding rules with CMS and do not yet have a final price tag for those changes. The meeting ended after the reports were reviewed and the committee adjourned.

Transcript Highlights:

• And he would put them right back in prison, send them right on back over there. over there and send them
• right on back downstairs on that elevator.
• ...people back to be resentenced.
• This comes from a judge back home.
• That's why I'm going to come back to it.

Bills: HB43, SB81, SB178, SB138, SB89, SB183, HB27, HB188, HB199, HB190, SB117, HB43, HB27

Keywords: criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, custodial sexual misconduct, sexual misconduct, inmate abuse, prisoner exploitation, correctional staff, jail staff, detention center, probation officer, parole officer, Department of Corrections, Department of Youth Services, sheriff, county jail, municipal jail

Transcript Highlights:

• You use the water for cooling, but you're discharging most of it back, so it'll return back and be available
• Going back, and Senator Beckendal knows this very well, the Going back, and Senator Becadol knows this
• But this water is all backing up from Long Lake. It's backing up into Lake Isabel.
• I'm just trying to think back.
• If you go back to, let me get back to this slide.

Keywords: 908, all

Transcript Highlights:

• This is backed up by facts.
• Because I don't want to have to come back in this chamber and have to go back on this bill for us to
• Because I don't want to have to come back in this chamber and have to go back on this bill for us to
• Oh, well, as soon as school got back in, I took it to school. Like all the boys did back then.
• And that private transaction from the back of a car or from the back of an SUV.

Summary: The House convened with prayer, the Pledge of Allegiance, and quorum established, then adopted the Rules and Ethics Committee’s special order report for the day. The chamber first took up HB 167 on former phosphate mining lands. Sponsor Rep. McClure said the bill would remove strict liability for previously mined phosphate lands if a Department of Health study is done at the owner’s request and the former mining status is recorded publicly. Opponents, including Reps. Cross, Nixon, and Eskamani, argued the bill did not provide enough notice to future buyers and renters and could create health and disclosure concerns. The bill passed 87-24. The House then passed HB 145 on suits against the government, which Rep. McFarland said updates Florida’s sovereign immunity caps for the first time since 2010, raising them to $500,000 per person and $1 million per incident with future automatic increases, aligning the statute of limitations with private claims, and allowing governments to settle above the caps if they choose. He said the bill would make redress more accessible without eliminating the liability shield. The bill passed 104-7. The chamber then considered CS/HB 289 on civil liability for the wrongful death of an unborn child, a bill by Rep. Greco that would amend the Wrongful Death Act to allow parents and other survivors to bring claims for the death of an unborn child, while exempting the mother and lawful medical care provided within the standard of care. Debate centered on whether the bill could affect abortion access, fertility treatment, miscarriage care, surrogacy, and liability for doctors, friends, family members, and others. Multiple amendments were offered to narrow the bill or add carve-outs for abortion, fertility care, surrogates, perinatal professionals, rape/incest/human trafficking situations, and to require the mother’s consent before suit; sponsors and opponents argued over whether these changes would prevent frivolous lawsuits or instead create loopholes and weaken the bill. None of the amendments were adopted during the portion of the transcript provided.

Transcript Highlights:

• This last year, she came back and wrote me up.
• Yeah, let me start back. Yeah, let me start back a ways to put this in perspective.
• And so at that particular time, when this all popped up, I took back our sales tax money to go back in
• “We’ll try not to be back.” “Okay. Well, no, you can come back. You can come back, Ms.
• If so, how far back can we go? Is there a statute of limitations? If so, how far back can we go?

Summary: The committee began with prayer and approval of the January 8 minutes, then received updates on delinquent private water and sewer reports. Staff reported that for the 2022 reports, 19 of 43 entities had had their turnback reinstated, while 24 remained in escrow; for the 2023 reports, 59 of 64 entities had filed, leaving five outstanding. The committee also filed a report on Adona, where staff said the city had made enough progress toward substantial compliance with municipal accounting laws to discontinue withholding turnback, and the committee adopted that recommendation. The bulk of the meeting focused on municipal accounting noncompliance cases. Gum Springs and Denning were presented with extensive repeat findings involving budgets not adopted by ordinance or resolution, missing or incomplete bank reconciliations, inadequate receipts and disbursement records, payroll issues, and improper handling of Act 833 funds or other city money. Both cities’ mayors and recorders-treasurers testified about efforts to correct records, obtain training, and work with the Municipal League; the committee voted to start the 60-day turnback-withholding clock for both and then filed the reports. Fargo was deferred because no city representative was present. Additional reports included Green Forest, Elaine, Strong, Brooklyn, Mineral Springs, Rondo, Waldo, Columbia County, and several private water and sewer entities. Strong drew significant concern over missing garbage-bag revenue, improper fund transfers, and deficit balances; the committee deferred that report to the March meeting. The committee also heard investigative or referred reports on the Faulkner County Fair Association, Brooklyn payroll direct-deposit fraud, and other entities with questionable disbursements or recordkeeping. In several cases, staff recommended filing the reports after responses were received; in others, the committee deferred action when responses were lacking or representatives were absent. The meeting ended with a motion to defer a Cross County Rural Water matter so the entity could appear at the next meeting.

Transcript Highlights:

• To actually transfer those funds back.
• So at that time, when this all popped up, I took back our sales tax money to go back in the county road
• And so at that particular time, when this all popped up, I took back our sales tax money to go back in
• So it's not turn back, correct? Okay.
• We'll try not to be back. Okay. Well, no, you can come back, Ms.

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.