Transcript Highlights:

• At this time, it's a one-time funded program.
• It was the savings last year were a one-time savings.
• So we don't want to propose any additional savings at this time.
• I think we saw some savings in the part-time faculty health program.
• or part-time, and the amounts can vary depending upon whether you're full-time or part-time.

Summary: The committee heard the May Revision presentation for the Assembly Budget Subcommittee on Education Finance, with public comment focused heavily on K-12 priorities such as universal school meals, kitchen infrastructure, food service and custodial support, youth leadership grants, Special Olympics funding, English learner support, universal pre-K, literacy investments, and concerns about community college funding shifts. Speakers also urged support for expanded learning, teacher recruitment and training, and maintaining or increasing funding for community colleges and student support programs. Finance and the LAO then reviewed the Proposition 98 outlook. Finance said the May Revision lowers the 2025-26 Prop. 98 guarantee to $114.6 billion, about $4.3 billion below January, due mainly to lower revenue estimates, with smaller effects from attendance and property tax changes. The administration also described rebenching for universal transitional kindergarten and a one-time rebench tied to Los Angeles fire-related property tax losses, along with changes to the Public School System Stabilization Account, deferrals, and updated COLA assumptions. The LAO said the budget relies too much on deferrals and one-time funds, creates a structural shortfall, and should instead align ongoing spending with the guarantee and preserve a reserve buffer. Members questioned the TK rebench and the shift of funding from community colleges to K-12, asking why it was being applied retroactively and how colleges would be held harmless. Finance said the changes align funding with where TK costs are being incurred and that reappropriation funding and other adjustments would offset impacts on community colleges. The LAO argued the historical split formula is outdated and should be abandoned in favor of budgeting around current priorities rather than fixed percentages. Members also raised concerns about draining the rainy day reserve and using deferrals, while the LAO said preserving reserves would better protect against future volatility. The committee then moved to specific K-12 and education proposals. Finance outlined May Revision changes including state operations adjustments for the Department of Education, technical trailer bill changes, a $100 million student teacher stipend program administered by Kern County, and updates to the charter school facility grant program. The LAO recommended rejecting the proposed increases for expanded learning, literacy coaches, and the student teacher stipend as currently structured, while supporting the minimum grant increase for expanded learning. Members expressed support for teacher recruitment efforts but questioned whether one-time funding can sustain ongoing programs and whether the student teacher stipend should be targeted to shortage areas or low-income communities.

Transcript Highlights:

• we stick to the time.
• This is on cost-saving measures.
• Just on their own cost savings? But they're not really being asked to achieve cost savings.
• Just on their own cost savings? But they're not really being asked to achieve cost savings.
• This was a cost savings measure.

Summary: The joint Assembly Higher Education and Budget Subcommittee hearing focused on the future of the California State University system, with opening remarks emphasizing CSU’s major role in California’s economy, workforce, and degree production. Chairs and members said the hearing was intended to inform 2026 budget decisions and to examine three main issues: declining enrollment at some campuses, cost controls and possible consolidation, and oversight of recent state investments at campuses such as Humboldt and Sonoma. The meeting was briefly delayed by microphone and sound problems before reconvening. The first panel featured CSU Academic Senate Chair Dr. Elizabeth Boyd and Cal State Student Association Vice President Katie Karam. Boyd urged the Legislature to protect academic freedom, strengthen faculty governance, provide stable ongoing funding, end unfunded mandates, support student food and housing security, fund flexible course schedules, improve transfer systems such as ASSIST, avoid over-centralizing academic programs, protect immigrant students, and expand intersegmental collaboration. Karam said students are feeling the effects of budget shortfalls through fewer course sections, reduced advising and services, longer time to degree, and tuition pressure, and she called for transparency, meaningful student involvement in budget decisions, and sustained state investment rather than cuts that harm the student experience. The second panel covered enrollment management and included CSU Chancellor’s Office and campus administrators from Chico State, Cal State L.A., and San Diego State. Dr. Delcy Perez said CSU Forward and the new systemwide enrollment plan are aimed at expanding access, aligning programs with workforce needs, and increasing resident enrollment; she reported systemwide enrollment gains and strong application numbers, including a direct-admissions pilot that expanded from Riverside to more campuses. Campus representatives described local recruitment and retention strategies, including early outreach to high school students, community college partnerships, guaranteed admission programs, and expanded advising and student support. San Diego State highlighted record enrollment and high demand, while Cal State L.A. described efforts to recover from impaction and rebuild enrollment. Members pressed CSU officials on the accuracy of enrollment data, the gap between funded targets and actual enrollment, and the system’s reallocation formula. CSU staff explained that campuses below target will see a 5% ongoing reallocation beginning in 2026-27, with one-time reserve funding also being directed to campuses that can grow, and that fiscal health reviews have been completed for 21 of 22 campuses. Legislators also asked about turnaround plans required by the budget act; CSU said those plans are being developed and will be shared in the spring after campus consultation. No formal votes were taken.

Transcript Highlights:

• <00:31:22.799> Uh about here many times before. Uh about here many times before.
• <00:36:14.720> Um it saved their health insurance. Um it saved their health insurance.
• did see nice cost savings on that.
• <00:46:33.280> uh<00:46:33.440> as savings uh as savings uh as our<00:46:35.200> members
• <00:46:37.680> and medication and not wasting time and medication and not wasting time and

Keywords: Meeting Start: 00:00:35 Attendance Roll Call: 00:00:55 Approval of Minutes: 00:02:56 Deferred Compensation Authority Update: 00:03:12 Retiree Health Update - TRS: 00:15:58 Retiree Health Update - KPPA: 00:56:13 Adjournment: 01:08:10, 958, all

Summary: The Public Pension Oversight Board met with a quorum, approved the prior minutes, and heard updates from the Kentucky Public Employees Deferred Compensation Authority and the Teachers Retirement System. The deferred compensation update highlighted continued growth in assets to about $4.787 billion and roughly 88,000 participants, strong retention from auto-enrollment, a marketing campaign tied to pay raises that generated additional participation, and a new self-directed brokerage account expected to launch July 1 of the coming year for participants with at least a $40,000 balance, allowing up to 25% of their account to be moved into the brokerage window. The director also described the free financial planning service, which has been used by about 3,500 participants with a high return rate, and said the plan is currently in a fee holiday; if fees are charged, they are capped at $237 per year for most participants. Members asked questions about who provides the CFP service, the fee structure, and the brokerage eligibility threshold. The director said the CFP service is provided through the authority’s service bundle with Nationwide, not as a separate paid service, and explained that the fee cap and current fee holiday are intended to keep the program low-cost. Board members praised the deferred compensation program’s performance and asked for a copy of the legislation referenced in the presentation. TRS then presented on retired teachers’ health insurance. Barnes first clarified how declining federal contributions for federally funded school positions affect the retirement annuity trust, explaining that if those federal dollars fall, the amounts would need to be covered through the SEEK formula and that the projection for those contributions is about $80 million over the next three years. He then reviewed TRS retiree health coverage, distinguishing between KEHP for retirees under 65 or not Medicare-eligible and MEHP for Medicare-eligible retirees, and explained that TRS recently completed RFPs for both prescription drug and medical coverage. TRS will keep Express Scripts for prescription drugs, but will move the Medicare Advantage medical plan from UnitedHealthcare to Humana on January 1, 2026, while keeping the plan design, provider access, and out-of-pocket structure largely unchanged, with a new hearing-aid benefit of $500 per ear. Barnes also reported the 2026 premium and contribution changes: the maximum TRS contribution toward KEHP will rise to $1,144.96 from $930.76, an 18% increase that he said will require roughly $15 million to $16 million more in the state budget, while the MEHP premium will drop to $200 per month from $210. He said the TRS board has statutory authority to set these amounts and that the changes will have mixed actuarial effects, with the KEHP increase being negative overall and the MEHP decrease positive.

Transcript Highlights:

• First of all, of course, I understand that we do this from time to time, so you've got four—but in the
• It says cost savings.
• We'll take them one at a time. Thank you, Mr. Chairman. Section F.
• Thank you for your attention and time. We are adjourned."
• Thank you for your attention and time. We are adjourned.

Summary: The committee met with a quorum, opened with a prayer recognizing the death of Reverend Jesse Jackson, and then worked through a series of appropriation and transfer requests. In Section B, it approved a $273,000 temporary appropriation for the Department of Labor and Licensing. In Section C, it approved two Infrastructure Investment and Jobs Act requests: $280 million for the Department of Transportation and $195 million for the State Broadband Office to support Arkansas BEAD broadband grants, including an extra help position. Members questioned the broadband awards, provider amendments, buildout timelines, accountability, and the status of unawarded locations; the broadband director said no provider had requested speed changes, awards would be monitored with milestone-based payments, and remaining locations would be addressed later as federal guidance is received. The committee also approved transfers in Section D, including $458,000 for the Department of Correction, $25 million for Department of Education programs such as declining enrollment and teacher incentive funding, and $229,000 for Shared Administrative Services project management support. In Section E, the committee considered a $4.7 million budget stabilization trust fund loan for the Office of State Technology to implement ServiceNow and related IT modernization, cybersecurity, and governance tools. Members pressed agency officials on repayment, cost savings, and whether the loan would simply roll over existing costs; officials said repayment would come through agency rates over a five-year period and that the new payment would be lower than the current loan being retired. The committee voted to give favorable advice to the Governor on the loan request. In Section F, the committee reviewed cash fund requests for wage and hour claims, unclaimed property, and a heritage grant; in Section G, it reviewed a $1.1 million federal grant to expand college and career coaching in rural districts; in Section H, it reviewed pay plan and performance fund requests totaling millions across multiple agencies; and in Section I, it reviewed budget manual formatting changes. The latter part of the meeting focused on reports, especially the Medicaid trust fund. DHS and DFA officials reported the fund balance had declined from prior years and was down to about $394 million after seven months, with further decline expected by year-end. Senators and representatives asked about the appropriate reserve level, the impact of pending Medicaid rules and legislation, FMAP changes, and whether additional funding would be needed in the upcoming budget. Officials said projections are updated regularly, more than 10 rule packages remain pending with CMS, and the governor and legislative leaders will discuss additional capital needs during budget development. Members also discussed the importance of balancing Medicaid spending with new federal funding and maintaining flexibility for critical areas such as labor and delivery. The committee then adjourned without further action on the reports.

Transcript Highlights:

• Um, I appreciate the time.
• Um I appreciate the time. I individuals. Um I appreciate the time.
• save for the future. save for the future.
• like we had the last time. like we had the last time.
• . time. time.

Keywords: 1187, senate, all

Transcript Highlights:

• And that is why we took the time and we're taking the time that we think is necessary to discuss these
• Chair’s comments also on the expected savings.
• Chair's comments also on the expected savings.
• But from my understanding, it takes time and money and sustained effort over a certain amount of time
• Thank you for your time. Thank you.

Summary: The Assembly Budget Subcommittee on Education Finance met to review CSU and State Library budget issues, enrollment trends, the Capital Fellows program, and a Title IX update. Chair David Alvarez opened by stressing that CSU faces serious financial pressure, including a systemwide deficit and proposed cuts that he and several members said were too large and likely to harm access, course offerings, and student services. Public comment focused heavily on the Braille Institute Library, with patrons, staff, veterans, and advocates urging restoration of funding and warning that the proposed cut would severely affect blind and visually impaired Californians across Southern California. Several CSU faculty, staff, and union representatives also opposed the proposed reductions and warned of larger class sizes, fewer sections, and layoffs. On the CSU core operations item, the Department of Finance explained the Governor’s proposal to reduce ongoing General Fund support by about $375 million and defer a 5% base increase, while the LAO said CSU core funding would be roughly flat once tuition and targeted augmentations were considered, but warned that rising costs and prior shortfalls would still force campuses to cut spending. CSU’s Chancellor’s Office said the proposed cut would deepen existing problems, citing prior-year budget gaps, job losses, reduced course sections, and student-service reductions. Members pressed Finance and the LAO on whether cuts could be made more surgically, especially at the Chancellor’s Office or in institutional support rather than in instruction, and the LAO said the Legislature has flexibility to target cuts more specifically. CSU also described ongoing consolidation efforts, including shared services among campuses and the planned Cal Maritime/Cal Poly San Luis Obispo integration, while cautioning that savings are not yet fully known. The committee then discussed CSU enrollment. The LAO recommended holding enrollment targets flat because the budget does not add new funding, while CSU reported strong recent growth, including more California residents, record first-year enrollment, and expanded direct admissions and transfer pathways. Members questioned why some campuses with high demand turn away many applicants while others continue to lose enrollment, and CSU said it is shifting resources from campuses with sustained declines to those with demand, using a 10% below-target threshold. The committee also discussed whether enrollment declines mirror local population trends, how to improve marketing and program alignment, and whether lessons from Cal Poly Humboldt’s conversion could inform other campuses such as Sonoma State. The Capital Fellows item drew a Finance proposal for a salary increase and an LAO counterproposal for a smaller raise plus future COLA language; the committee kept the item open. Finally, CSU reported progress on Title IX compliance, saying it has completed most State Auditor recommendations, expanded civil rights staffing, and increased training, prevention, and case-management efforts, though members asked how proposed budget cuts might affect those services.

Transcript Highlights:

• Uh, Representative Tabke and I may agree to vary from the rules from time to time if we choose.
• to be mindful of our time um offline. to be mindful of our time um offline.
• capital savings.
• So we have similar on-time law.
• hour of the time that it is requested. hour of the time that it is requested.

Keywords: 1183, house

Transcript Highlights:

• director of the Haw retirement savings director of the Haw retirement savings board<00:19:14.159
• This is not the time to do it.
• This is not the time to do it.
• This is not the time to do it.
• This is not the time to do it.

Keywords: 910, house, all

Transcript Highlights:

• This has no direct general fund impact. the identical savings within the the identical savings within
• to the general fund each fiscal year, for a savings of $1.6 million in 2026-27 and a savings of $1.6
• of 1.6 million in 2627 and a a savings of 1.6 million in 2627 and a savings<00:22:13.840> of<
• from the general fund one time. from the general fund one time.
• savings in FY in column G a net savings savings in FY in column G a net savings of<00:27:40.720>

Keywords: 1187, senate, all

Transcript Highlights:

• The first one was cash flow savings.
• That was projects where... ...of savings that we were able to identify.
• The first one was cash flow savings.
• And then the other is savings in our bundled projects.
• We had $50 million in savings.

Summary: The Senate Committee on Revenue and Fiscal Affairs met on May 19, 2026, established a quorum, approved the May 11 minutes, and then took up several House bills. House Bill 1039, presented by Rep. DeSotel, would add taxpayer protections in local sales tax audits by requiring clear notice that waiving prescription is voluntary, requiring a written request identifying records sought before an estimated assessment, and allowing mutual agreements to suspend interest and penalties during an audit. The committee had no opposition and reported the bill favorably. House Bill 799, handled by the State Fire Marshal’s office, would move boiler inspections into the Fire Marshal’s office and allow licensed industry inspectors to perform them, with the stated goal of improving efficiency because current staffing only covers about 20% of inspections; it was also reported favorably without objection. The committee then spent most of the meeting on House Bill 2, the capital outlay bill, with Chairman Bacala explaining that the House had worked with the Division of Administration and Facility Planning and Control to find about $50 million in savings through cash-flow adjustments, under-budget bids, over-appropriations, and bundled-project savings. He argued the bill has grown beyond a true five-year plan and that some prior funding is not transparent because money placed in projects in earlier years no longer appears in later versions of the bill. Division officials said the savings would help address deferred maintenance, especially in higher education, and that Priority 2 projects are used to absorb additional funds if more savings are found later in the year. Senator Luneau asked about dormant projects and the process for removing or reallocating funds from projects with no recent expenditures; officials said such removals must go through the Bond Commission and that they are considering ways to improve the process. Bacala then offered amendments to HB 2, saying they kept Priority 1 fully funded, added about $54 million in Priority 2 projects, and included a large Priority 5 list of member requests. The committee adopted the amendment set without objection and then reported HB 2 as amended favorably. The committee also reported House Bill 3 favorably; Bacala described it as a housekeeping measure that provides bonding capacity to move HB 2 forward. Finally, the committee granted staff authority to make technical changes to the reported bills and adjourned on Senator Lambert’s motion.

Transcript Highlights:

• From the time we did that.
• The first one was cash-flow savings. That was projects where...
• Of savings that we were able to identify. The first one was cash-flow savings.
• And then the other is savings in our bundled projects.
• So we had $50 million in savings.

Bills: HB2, HB3, HB799, HB1039

Keywords: capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector

Transcript Highlights:

• Thank you for your time and your consideration. Thank you.
• Last time I saw you it was in Brenham, Texas. It was great.
• Everybody needs to get that hope out of their mind, um, is Would it save the employer, yes or no, save
• It will save the employer money in providing health.
• I'm always looking how to save money on healthcare costs.

Bills: SB 502, SB 513, SB 622, SB 670, SB 731, SB 732, SB 916, SB 961, SB 1122

Keywords: SB 502, Texas peace officers, Health and Human Services Commission, HHSC Office of Inspector General, OIG investigators, law enforcement classification, Schedule C, state employee benefits, injury benefits, peace officer status, commissioned officers, state auditor classification, Government Code, Code of Criminal Procedure, human services, health and human services, law enforcement compensation, public employee benefits, Texas state law enforcement, child welfare

Transcript Highlights:

• This is the last time I'll ever see you. I'm so sorry. This is the last time I'll ever see you.
• But first, we have to save that baby's life.
• They try to save any life they're sent there to save a life, and they need to do that.
• Now, we had Governor Dayton at the time.
• The House has hosted this a number of times.

Transcript Highlights:

• <00:42:03.119> the New Hampshire New Hampshire saves the New Hampshire New Hampshire saves
• <01:56:45.239> and so much for your time and so much for your time and consideration<01:56
• because they are getting the savings because they are getting the savings from<01:58:53.079>
• we did it because it was going to save we did it because it was going to save money<02:06:09.199
• So if we do have the time, we could employ our time in that manner would be my suggestion."

Keywords: 1189, house, all

Transcript Highlights:

• And those gun bills are saving lives across Minnesota every day.
• And those gun bills are saving lives across Minnesota every day.
• > Minnesotans saving lives across Minnesotans saving lives across Minnesotans Minnesota<00:04:53.920
• , watching the capital for a long time, watching the capital for a long time, you<00:05:11.800>
• <00:09:56.960> that agreement uh that we have to save that agreement uh that we have to save

Keywords: 919, house, all

Summary: The discussion focused on reactions to Governor Walz’s final State of the State address and the remaining priorities for the end of session. DFL leaders described the speech as hopeful and a summary of accomplishments over the past several years, highlighting education, paid family and medical leave, climate and labor policies, fraud prevention, affordability, and a new economy shaped by AI. They said the governor’s call to action on gun violence was especially important and argued that Minnesotans care more about the results of legislation than whether bills passed with bipartisan support. Gun violence prevention was a major topic. Leaders said the legislature had already passed measures in 2023 and 2024 including red flag laws, universal background checks, and a ban on binary triggers, and they defended those laws as saving lives. They said the governor’s renewed push for gun legislation was not divisive and that Republicans should join the effort. They also discussed public safety more broadly, including capital security and judicial security, saying there was bipartisan support for a security bill. Other priorities mentioned for the final weeks included combating fraud, making life more affordable, child tax credit changes, a tax on social media/data companies, HCMC modernization and IT, bonding, and school safety. Leaders said the Senate would take up health and human services next, expected the gun package to move out of finance and reach the floor soon, and anticipated conference committees or working groups to begin. They said they were confident the legislature could resolve differences with the House’s single-subject approach and finish its work by the May 18 deadline without a special session.

Transcript Highlights:

• Time and time again I stand before this body as a minority trying to explain things that are discriminatory
• Texas has relied time and time again on the strength of the people and its diversity.
• Who are we spending all this time for?
• State budget savings. With school choice programs better.
• They don't have time to act.

Bills: SB2, SJR36, SB2, SB2, SR29, SB2

Keywords: Maverick County, recognition, economic development, Texas Senate, community celebration, 1185, senate, all

Transcript Highlights:

• This is, I don't know, fifth, sixth, eighteenth time. I don't know how many times we've tried this.
• The Chiburb analysis estimates savings as follows: $3.74 million in cost-share savings for those patients
• Great timing, thank you.
• because not only are we saving the trauma to the family, we're saving cost to the health plans.
• A lot of times we're left out of the loop.

Summary: The committee heard several health-related bills, beginning with SB 1124 on lung cancer screening awareness. The author and supporters said the bill would require CDPH signage about lung cancer screening eligibility at tobacco point-of-sale locations to address low awareness and low screening rates. Support came from medical students, physicians, and the California Academy of Family Physicians, while retailers raised concerns about sign size, retailer notification, and implementation. Committee members generally supported the bill and noted the need to work through those concerns. SB 1150 sought to require clearer patient notice when cancer cases are reported to the California Cancer Registry. The author described the bill as a response to inconsistent notification practices and privacy concerns, and the chair and other members shared personal stories about learning they or family members were in the registry without knowing it. Cancer registry and university stakeholders expressed appreciation for amendments but continued to have concerns or wanted more time to review the language. The bill was discussed as a patient-awareness measure rather than a change to reporting requirements. The committee also heard SB 1400 on Alameda Health System governance, SB 1094 on biosimilar substitution and health plan policies, SB 1314 on smoke shop regulation and nitrous oxide restrictions, and SB 1309 on eliminating cost-sharing for medically necessary follow-up after lung cancer screening. SB 1400 and SB 1314 drew support from local officials, labor, and public health advocates, with members emphasizing youth protection and local oversight. SB 1094 passed after extensive debate over pharmacist substitution authority and notification requirements, with a 6-0 vote and opposition from biotechnology and physician groups. SB 1309 also passed after members discussed the cost of follow-up care and the value of early detection, despite opposition from health plans over premium impacts; it received a 7-0 vote and was placed on call.

Transcript Highlights:

• The average costs are going up over time.
• The average costs are going up over time.
• In that time period, they can ask us questions and formal questions, and that time continues to tick
• In that time period, they can ask us questions and formal questions, and that time continues to tick
• So 2 full-time jobs. 75 hours a week?

Keywords: 1183, house

Transcript Highlights:

• We're so we could do these projects on time early, save the cost of inflation, not fall behind on any
• We're so we could do these projects on time early, save the cost of inflation, not fall behind on any
• We're so we could do these projects on time early, save the cost of inflation, not fall behind on any
• We're so we could do these projects on time early, save the cost of inflation, not fall behind on any
• <00:58:39.520> of projects on time early save the cost of projects on time early save the

Keywords: 1187, senate, all

Summary: The Transportation Committee met on January 29, 2025, to hear the Metropolitan Council’s presentation on the Governor’s proposed agency budget requests. The Council outlined three main budget items: authorization to advance funds to MnDOT to help coordinate a highway project with arterial bus rapid transit construction; a proposal to make free regular-route transit rides permanent for eligible Metro Mobility riders, after a successful pilot that produced nearly 75,000 rides; and a reduction in general fund support for rail operations, which the Council said it could absorb in the near term. The Council also noted it was seeking $15 million in the bonding bill for bus rapid transit, including support for the H Line, and described other capital requests for an infill/infiltration program and regional parks. Council leadership said the advance-funds proposal would let two projects move together more efficiently, reduce disruption, and potentially lower costs by avoiding repeated reconstruction and maintenance. On the Metro Mobility fare pilot, they said the lower fare increased rider freedom and spontaneity while saving state money because fixed-route service is cheaper than individual Metro Mobility trips. On the general fund reduction, they said the agency is expanding service, opening the Gold Line, B Line, and E Line, and can manage the cut because of its diversified revenue sources, though it could affect future expansion. Senator Nelson raised concerns about the proposal to expand the Right-of-Way Acquisition Loan Fund to include regional parks and trails, warning that the legislation should clearly avoid creating condemnation authority for park or trail projects, especially where they are adjacent to MnDOT projects. Council staff responded that the program would finance local acquisitions rather than give the Met Council condemnation power, and said they would take the concern under advisement and ensure the legislation is carefully drafted. Members also discussed federal funding uncertainty; Council officials said federal transit operating support is about $30 million and that a pause or cut could affect future capital projects and some existing awards, while the region’s diversified funding base would help cushion operations. No votes or formal actions were taken at the meeting.

Transcript Highlights:

• I'll do better next time.
• So the energy cost savings are realized by the school district and taxpayers for a substantial time period
• This overall saves time and money.
• <01:26:58.320> time for facilities this overall saves time for facilities this overall saves
• <01:38:34.159> to<01:38:34.320> the savings and energy cost savings to the savings

Keywords: 1187, senate, all