Video & Transcript Research : 'fiscal note'
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NH
New Hampshire 2025 Regular Session
House Children and Family Law (03/18/2025)
Transcript Highlights:
- Look, uh it alleges one fiscal note.
- through. one of the tricks on fiscal notes when one of the tricks on fiscal notes when they<00:51:09.760
- <00:51:21.359>
note on the 11th of February the fiscal note on the 11th of February the fiscal - a $5 million fiscal note, yet Mr.
- a $5 million fiscal note, yet Mr.
Summary:
The committee opened with a brief update and prayer for Oscar, a person known to members, noting he was making slow but encouraging progress and awaiting transfer to rehab. The hearing then began on House Bill 518, which would require the commissioner of DHS to provide a detailed annual report of DCYF costs. Representative Erica Leyon, the sponsor, said the bill was intended to improve transparency, clarify how DCYF resources and shared services are used, and help future discussions about staffing, funding, and whether DCYF should remain within DHHS or become a separate department. She said the department could likely comply without additional cost and was open to adjusting the reporting date, with the department preferring December 31 instead of September 1.
Committee members and the DCYF director, Marie Nunan, discussed whether the bill was duplicative of existing reporting and whether it should also include federal funding mandates. Nunan said DCYF already has many policies and reports, but does not currently produce one consolidated DCYF-specific report in this form; she also said the department believed it had the capacity to file the report and was not taking a position on the bill. Several members questioned whether the measure was necessary, while others supported transparency but suggested the information was already available or could be obtained without legislation. In executive session, the committee voted 15-1 to retain HB 518, meaning it will not advance to the calendar at this time.
The committee then opened House Bill 775, sponsored by Representative Jod Nelson, concerning supervised visitation centers. Nelson introduced Dr. Scott Hampton, who testified that supervised visitation is important for child safety, domestic violence prevention, and family preservation. Hampton described the history of visitation centers in New Hampshire, saying funding cuts had reduced the number of centers over time and that prior legislation had failed due to budget reductions. He argued that supervised exchanges can reduce risks such as abuse, abduction, and homicide, and said the service can prevent harm without adding cost by avoiding more serious incidents. The hearing on HB 775 was still underway at the end of the transcript, with no vote or final action shown.
TX
Texas 89th Regular
Senate Committee on Health and Human Services (Part I) Mar 26th, 2025
Health & Human Services
Transcript Highlights:
- So members, this is going to, again, get rid of the fiscal note.
- Members, let me also comment on the fiscal notes.
- Let me share my thoughts and concerns on those fiscal notes. First, I'm not aware...
- In the SB1196 fiscal note, DFPS asked for $131 million. FTEs.
- That's what the bill does, and there's no fiscal note. Members, any questions?
Bills:
SB397, SB481, SB596, SB760, SB855, SB1195, SB1196, SB1233, SB1257, SB1318, SB1368, SB1388, SB1398, SB1524, SB1558, SB1589, SB1677, SB1792, SB2034
Keywords:
SB 397, telemedicine, telehealth, teledentistry, remote care, virtual care, consent documentation, patient consent, data collection, data sharing, audio-only telehealth, in-person examination, irreversible medical procedure, health professional regulation, Occupations Code, Texas Health and Human Services, medical records, provider compliance, data privacy, consumer rights
MN
MN
Transcript Highlights:
- Again, we're looking at $40 million for fiscal years 26 and 27, and $0 for fiscal years 28 and 29.
- The next three columns represent fiscal years 26 and 27.
- They were appropriated $4.2 million in the fiscal year 24-25.
- They did receive $1.03 million in fiscal years 24 and 25, so they're receiving $6 million in fiscal years
- I do have to note a few areas of concern.
Bills:
HF1388
Keywords:
BARR Center, Building Assets, Reducing Risks, education finance, school funding, grant appropriation, evidence-based program, student achievement, social and emotional learning, school climate, teacher effectiveness, high school graduation, students in poverty, students of color, BIPOC, equity in education, Minnesota Department of Education, urban schools, suburban schools, rural schools, school coaching
MN
Minnesota 2025 1st Special Session
Working Group on Omnibus Health and Human Services Bill - 06/08/25
Minnesota Senate Floor Meeting
Transcript Highlights:
- fiscal analysis staff.
- <00:03:13.280>
Um Council and uh fiscal analysis staff. - Um Council and uh fiscal analysis staff.
- >
if <00:10:17.040>you <00:10:17.200>look note for members that if you look note - Um I will note that on line 9 917 that Um I will note that on line 9 917 that provision<00:24:23.840>
MD
Transcript Highlights:
- "So, the fiscal note I believe you're looking at is the fiscal note that was designed prior to the amendments
- "So, the fiscal note I believe you're looking at is the fiscal note that was designed prior to the amendments
- "So, the fiscal note I believe you're looking at is the fiscal note that was designed prior to the amendments
- "So, the fiscal note I believe you're looking at is the fiscal note that was designed prior to the amendments
- So, the fiscal note I believe you're looking at is the fiscal note that was designed prior to the amendments
Summary:
The House convened with 126 members present, heard the prayer, approved the previous day’s journal, and then took up a series of Senate messages and committee reports. Senate bills on consent calendars 21 and 22 were read the first time and referred to committees. The House then adopted favorable reports, often without amendment, on a wide range of bills including workers’ compensation evaluation procedures (HB 1325), a state shark designation (HB 97), several local alcoholic beverages measures, commemorative months for Muslim American Heritage and Jewish American Heritage (HB 661), and local license commissioner changes in Anne Arundel, Worcester, Harford, Baltimore City, and Prince George’s counties.
Several bills were amended before being ordered printed for third reading. HB 121 (Baltimore County alcohol sales) was amended to change the sponsor to the Baltimore County delegation. HB 1335 on Department of Information Technology workforce recruitment and retention was amended to convert the measure into a study and recommendations report. HB 1037 on PSC oversight of broadband and VoIP was similarly amended from direct oversight to a study and report. HB 1164 on water and sewage rate consolidation and limited-income mechanisms was amended to remove rate-consolidation provisions, require a PSC study, and delay implementation. HB 1381 on stopping or parking in bike lanes added exceptions for emergency, transit, disability pickup/drop-off, disabled vehicles, loading/unloading, and construction or maintenance; HB 1504 prioritized sidewalk and bicycle pathway projects near highways with complete streets or Vision Zero policies; HB 912 adjusted community cat trap-neuter-return rules; and HB 969 clarified electric vehicle charging billing and service fees.
The most extended debate centered on HB 639, the Transportation Aviation Passenger Health and Safety Act. After amendments turned it into a reporting measure for fixed-base operators and aviation service companies regarding flights carrying detained individuals, warrants, refueling, and emergency-response documentation, members questioned its practical operation, safety implications, and possible federal preemption issues. The floor leader explained the bill as amended was intended to gather information for Maryland safety and emergency planning. On motion of the committee chair, the House agreed to special order HB 639 until the end of the session for further clarification. The House also amended and advanced HB 1063 on hunting management, including deer damage permits and Sunday hunting rules, and heard a brief statement from an Eastern Shore delegate about the Rural Caucus’s approach to offering amendments rather than opposing bills outright. The session ended with HB 972, creating the Maryland Fair and Agricultural Education Promise Fund, amended to rename the bill in honor of the late Delegate Charles Otto and to replace lottery funding with an annual appropriation; the House adopted the amendments and the favorable report.
MN
Minnesota 2025-2026 Regular Session
House bill would halt spending funds on Rondo land bridge over I-94 3/3/25
Minnesota House Floor Meeting
Transcript Highlights:
- Okay, Vice Chair Myers is noted. Please proceed. Uh, so please enjoy Hi-Chews.
- So we find ourselves in a tough fiscal situation.
- find ourselves in a tough fiscal find ourselves in a tough fiscal situation<00:02:41.200>
as< - <00:04:45.919>
responsible the bill let's be fiscally responsible the bill let's be fiscally - Well, I'll just note that you answered no—you don't know.
MO
Missouri 2026 Regular Session
2026 Legislative Session - Day Sixty Eight - Tuesday, May 12
Missouri House Floor Meeting
Transcript Highlights:
- That fiscal note that we discussed in fiscal review, like, that fiscal note should go, in my opinion,
- So we talked when we did this bill originally, and I struggled then as now with the fiscal note.
- What impact does this amendment have on the fiscal note of this bill?
- The bill handler: So $4.2 million is still the fiscal note on this?
- So if we do this, that fiscal note does stay the same? The bill handler: It stays the same.
VT
Transcript Highlights:
- Unfortunately, not everyone could be here, but we are fortunate to have a noted author and a noted individual
- author and a fortunate to have a noted author and a noted<00:15:45.760>
individual <00:15:46.400 - We heard from the following witnesses: a fiscal analyst from the Joint Fiscal Office; the reporter of
- received testimony from the Joint Fiscal received testimony from the Joint Fiscal Office<00:25:18.520
- noted in today's<00:25:38.680>
calendar.
Summary:
The House opened with routine proceedings, including a moment of silence and the Pledge of Allegiance, then referred three bills to money committees under House Rule 35A: S.197 to Ways and Means, and S.193 and S.278 to Appropriations. The chamber also read and celebrated HCR 304, honoring the display of Julian Scott’s Civil War painting, The Fourth Vermont Forming Under Fire, in the State House and recognizing the people who helped locate and acquire it for Vermont. HCR 303 was also read, extending best wishes for a speedy recovery to Rep. Ann Donahue; members then offered warm remarks welcoming her back to the chamber. Several members introduced guests in the gallery, and caucus announcements were made before the body moved to the calendar.
On transportation, the House took up H.944, the fiscal year 2027 transportation program. The House Transportation Committee reported major differences with the Senate version and, by straw poll, recommended a committee of conference. The House refused to concur in the Senate amendment, appointed conferees, and suspended rules to message its action to the Senate forthwith. The House then considered S.214, which would allow the NEK Choice School District to pay tuition for pre-K students to nearby New Hampshire public-school programs, with administration by Essex North Supervisory Union and possible waivers from state agencies. Education, Ways and Means, and Appropriations all recommended concurrence, citing limited fiscal impact and improved access for children in Essex County; the bill was read a third time and ordered to third reading after debate that included support for rural access and concerns about relying on out-of-state capacity.
The House also concurred in Senate amendments to H.171, adding “the role of victim advocates” to officer-involved shooting investigation protocols, and to H.577, the Vermont prescription drug discount card program, which added annual reporting requirements and a terminology fix. The House likewise concurred in Senate amendments to H.588, the annual Office of Professional Regulation bill, including changes on rescission authority, substance-use treatment alternatives, CPA language, pharmacy technician authority, fee placement, and background checks. It then concurred in Senate amendments to H.611, a DVHA housekeeping bill, including 340B protections, a one-year delay for the community-based doula certification program, and codification of current HIV-prevention coverage practice. H.921 was postponed for two legislative days. Finally, the House took up S.227 on immigration protocols in Vermont schools, with the member from Williston describing it as a school safety measure that limits collection and sharing of immigration-status information, provides trusted resources to families, and requires a judicial warrant before law enforcement enters non-public school areas for immigration matters.
NH
New Hampshire 2026 Regular Session
House Commerce and Consumer Affairs (05/06/2026)
Commerce and Consumer Affairs
Transcript Highlights:
- fiscal safeguards, including reserve fiscal safeguards, including reserve caps,<00:17:55.640>
- >
and It adds fiscal discipline and It adds fiscal discipline and operational<00:21:59.680> - <00:22:24.400>
Thank fiscal and fiscal responsibility. - Thank fiscal and fiscal responsibility. Thank you. you. you.
- People have shared notes with me >> notes.
WA
Washington 2025-2026 Regular Session
Joint Committee on Veterans’ & Military Affairs Jun 30th, 2025
Transcript Highlights:
- Jim, if you click View at the top and then unclick Notes. View and unclick Notes.
- On that, I'd just like to say that five of the six bills have no fiscal note.
- I appreciate that and appreciate five or six bills without fiscal notes.
- A note about commerce.
- So now, a brief note on the DoD's Defense Community Infrastructure Program.
Summary:
The Joint Committee on Veterans and Military Affairs met to hear updates from Joint Base Lewis-McChord, the Washington Military Department, the Washington Department of Veterans Affairs, and the Department of Commerce on federal and state impacts affecting veterans, military families, and military installations. JBLM’s garrison commander said the base remains focused on housing, child care, and spouse employment, but is facing workforce reductions tied to federal personnel actions, especially in air traffic control, 911 dispatch, and firefighting. He also said JBLM is preparing for increased mutual-aid needs during fire season, and that the Army Transformation Initiative could change unit composition at JBLM over time without a major overall population shift. He confirmed that the Lewis Army Museum is on a closure list, but said the building will remain in use for training and that the base is exploring partnerships to keep museum functions operating, possibly with volunteers or local partners.
The Washington Military Department reported about 400 Guard members deployed on federal missions and described ongoing state missions in cybersecurity and firefighting. The department said the Army National Guard’s 81st Stryker Brigade will transition to a mobile combat team, with associated changes in equipment, manning, and end strength. It also warned that continuing resolutions are delaying funding, limiting new military construction starts, and increasing costs. The Washington Department of Veterans Affairs outlined a $3.2 million reduction from the governor’s budget and related cuts affecting internships, vacant positions, outreach travel, claims support contracts, counseling and wellness, veterans’ innovation assistance, and the military transition and readiness council staff position. WDVA said it is ending or scaling back several programs, including in-house nursing assistant training, the veteran farm at Ordean, Vet Corps due to AmeriCorps funding changes, and the tobacco cessation program, while noting that the legislature funded about $23.7 million in capital projects for veteran homes, cemeteries, and transitional housing.
The Department of Commerce presented on the Defense Community Compatibility Account, which funds projects that reduce conflicts between military installations and nearby communities. The program currently has 10 projects across five legislative districts, including school and child care improvements, water wells, land acquisition, and a joint firefighting training center in Everett. The presenter said the main challenge is that DCCA projects often need non-state funding secured before they can compete, which can make it hard to leverage federal Defense Community Infrastructure Program dollars; he recommended more flexible state timing to help projects qualify for federal funding. In closing discussion, members raised possible future agenda items including child care near bases, veteran homelessness, suicide prevention, Navy Day, military family housing, and a possible Department of Licensing issue involving guard and reserve designations on driver’s licenses. No formal votes were taken, and the meeting adjourned after members were invited to suggest topics for the October and December committee meetings.
TX
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 1 on Health Feb 24th, 2025
Transcript Highlights:
- Over the next few months, this subcommittee will review. and help develop a fiscal plan that will fund
- Housekeeping notes: today's hearing will discuss the budgets for the California Department of Public
- As noted, I am Dr.
- Whereas in the last fiscal year, we saw closer to a one or two percent drop.
- year 2024-2025 and are on track to fully expend the allocation for the current fiscal year.
WA
Washington 2025-2026 Regular Session
Joint Higher Education Committee Dec 3rd, 2025
Joint Higher Education Committee
Transcript Highlights:
- net investment return and The total value at the end of the fiscal year.
- My understanding now is that that shift is actually per fiscal year.
- And I've been in the process of doing that using internal fiscal committee data.
- Again, the red in fiscal years 2024 and 2025 is our initial policy-level appropriation.
- And then we got into the current biennium, fiscal years 2026 and 2027.
Summary:
The Joint Higher Education Committee met for a work session on higher education accounting practices and financial transparency. OFM Deputy Director Sarah Rupp explained how state accounting rules and higher education reporting differ, including what data is captured in AFRS today and what will move into Workday, with universities generally reporting summary-level fund data, mandatory codes, and most balance sheet and income statement activity, but not transaction-level detail or vendor payment information. Representatives from the University of Washington and Washington State University described the complexity of their own accounting systems, the many entities and business lines they must track for audits and compliance, and the need to reconcile university-level accrual accounting with state reporting requirements. The committee also heard from the Education Research and Data Center on the public four-year finance dashboard created under Senate Bill 5512; ERDC said the dashboard is based on publicly available data, is best used to examine institutions individually rather than compare them directly, and will be updated with additional metrics in 2025 and 2026.
The committee then received a presentation from the Washington Student Achievement Council on the Workforce Education Investment Account (WIA). Joel Anderson reviewed WIA’s creation under House Bill 2158, its revenue sources, and its intended uses for higher education, financial aid, and workforce development. He said recent legislation significantly increased WIA revenues and that, in the 2025–27 budget, the account is being used in new ways, including to replace general fund support for University of Washington operations and to fund a larger share of the Washington College Grant and some faculty compensation costs. Anderson said roughly 98% of current WIA appropriations go to higher education, but the share used to supplant other higher education funding has grown, and he estimated about 60% to 70% of current spending still aligns with the account’s original intent. He also described a new effort to track WIA appropriations across biennia in more detail and noted the WIA Oversight Board’s role in recommending uses of the account and monitoring outcomes. No votes were taken; the committee ended by moving into executive session for staffing issues and then adjourned.
NH
New Hampshire 2025 Regular Session
House Finance Division II (02/24/2025)
Transcript Highlights:
- I'm looking at the fiscal note for the bill and just noting here for the record that the current balance
- /c><03:16:03.399>
for <03:16:03.560>the at the fiscal note um for the for the at the fiscal - And what Jen, I want to recognize Jen for doing a great job on the fiscal note, as always, and also looking
- Back on January 6th, the department was asked for the fiscal note on this, and this bill passed the House
- dep Department was asked for the fiscal dep Department was asked for the fiscal note<03:44:02.359
Summary:
The Finance Division 2 hearing took testimony from the director of New Hampshire Police Standards and Training on the agency’s budget request and operations. He described the agency’s role in setting hiring, education, certification, and discipline standards for police, corrections, probation and parole, and court security officers, and noted that the agency runs the full-time, part-time, corrections, and court security training programs. He also outlined the agency’s staffing, facility, and budget request for FY 2026-27, including a request to keep funding level with the governor’s recommendation while shifting funds to support an IT manager position by defunding a vacant administrative slot.
The agency requested several statutory changes in Chapter 106, including clarifying the definition of police misconduct, allowing a temporary member on the Conduct Review Committee, clarifying reporting requirements for misconduct allegations, and codifying the Law Enforcement Accreditation Commission. The director also reviewed new responsibilities added in recent years, including crisis intervention training, statewide accreditation, the Conduct Review Committee, and increased annual in-service training requirements. He explained that crisis intervention funding is carried in a continuously appropriated, non-lapsing account and that some budget lines were reclassified, including software and janitorial services, to reflect actual spending needs.
Members asked about national standards, the different academy tracks, crisis intervention funding, maintenance and contract changes, temporary positions, and the court security training program. The agency said it coordinates with national peers through IADLEST, that the part-time and corrections academies are longstanding programs, and that the new court security academy can be delivered either as a full academy or as in-service training depending on resources. The director also said the agency has been running extra full-time academies because of high vacancy rates, but expects to return to three full-time academies this year, with two corrections academies and one or possibly two part-time academies. He also explained the current approach to misconduct records and public disclosure, saying sustained findings under RSA 106-L are heard by the council and published, replacing the older, less standardized exculpatory list process.
AR
Arkansas 2026 Regular Session
PUBLIC HEALTH WELFARE AND LABOR COMMITTEE-SENATE AND HOUSE Jun 3rd, 2026
Transcript Highlights:
- There was a fiscal impact. The final determination on that full application.
- There was a fiscal impact. It's one-time fiscal impact based on system changes of $96,800 total.
- I know I have the fiscal impact statement, but I don't know if I have the breakdown.
- However, there was no fiscal impact to doing so.
- There is no fiscal impact and there is no known opposition.
Summary:
The committee reviewed a series of Arkansas DHS and Department of Health rules, most tied to 2025 legislation. Early items covered Medicaid changes including presumptive eligibility application timing, adding a fictive kin definition for foster child eligibility, raising the able account disability onset age to 46, allowing continuous glucose monitors to be billed by both pharmacy and DME providers, increasing the RSV vaccine administration fee for children, a telemedicine exemption for ET3 ambulance services, and a physical therapy access rule that also included occupational therapy. Members generally asked limited questions and most rules were reviewed without objection.
A major portion of the meeting focused on the dental rate increase rule under Act 1025. DHS said it implemented rate increases for certain pediatric, special-needs, and oral surgeon services, but not orthodontics, and it interpreted the act as applying only to oral and maxillofacial surgeons, not general dentists. The Arkansas State Dental Association and legislative sponsors testified that the intent was to cover general dentists performing oral surgery procedures for special-needs patients, estimating the broader interpretation would add about $1.5 million annually. Committee members debated the plain language of the act versus legislative intent, and the rule was reviewed, but with testimony noting the issue should be fixed in future legislation.
Later items included the Healthy Moms, Healthy Babies rule adding doula and lactation consultant billing and remote monitoring benefits; an adverse decisions rule extending provider appeal time from 35 to 65 days; CNA training program updates; PASSE network-status disclosure rules; certification rules for community-based doulas and community health workers; cosmetology, massage therapy, lead-based paint, radiation, radiologic technology, and RV park rule updates. Most of these were described as technical, statutory, or federally driven changes and were reviewed without objection. The committee briefly reopened the CGM rule after a motion to expunge the prior vote, and Representative Wardlaw said he would hold the rule for further review because he believed the billing changes did not match the law’s intent. The meeting ended with no further business and adjournment.
LA
Transcript Highlights:
- Again, this is this fiscal year.
- There's, let's see, where are my notes?
- Again, one in this fiscal year, and I believe the next one in the following fiscal year.
- Now, if we don't have the money in the fiscal year, then we have to wait until the following fiscal year
- I've got my notes here.
Summary:
The Ways and Means Committee held an informational hearing on the state capital outlay process, with Roger Husser and Matt Baker of the Division of Administration’s Office of Facilities Planning and Control (FPNC) presenting a detailed review of House Bill 2 and proposed improvements. They said FPNC administers about 54% of the bill, while other agencies administer the rest, and emphasized that the capital outlay program has improved significantly over the last few years, with project expenditures more than doubling due to better cash-flow management, staffing changes, and more efficient project administration. They also explained how the bill is structured by priorities, how the priority-one cash line of credit is capped and adjusted for construction inflation, and how the bill has grown into a much larger, longer-range plan than a true five-year program, especially on the non-state side.
A major theme was that the bill contains too many dormant, legacy, and low-priority projects, which creates false expectations and ties up funding. Committee members pressed the presenters on culture change, third-party project management, staffing shortages, and the use of technology and statutory interpretation to speed projects without sacrificing compliance. Husser and Baker said they had reduced internal bureaucracy, used staff augmentation because of hiring difficulties, delegated smaller projects to agencies when appropriate, and improved cash-flow analysis so projects can move forward with less money up front. They also discussed overappropriations, dormant projects, and the need to reappropriate unused funds to projects that can actually spend them.
The presenters offered several recommendations and considerations: limit the number and size of new projects, reduce scope creep, require more regular endorsement of long-running projects, consider caps on priority-five funding, impose time limits and reporting requirements on non-state grant projects, and possibly require non-state entities to escrow or otherwise demonstrate their match earlier. They also suggested bundling related projects together, expanding that approach beyond the current pilot, and improving transparency by showing full project funding history and the first year each project appeared in the bill. No votes were taken, and the meeting remained informational, with members generally supportive of the efficiency reforms while also raising concerns about false hope, dormant projects, and the need for clearer expectations and accountability.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 3 on Education Finance Mar 4th, 2025
Transcript Highlights:
- Oh, just note, this was just as of, I believe, a couple of weeks ago.
- Finally, I'll note that given the challenges.
- I will note that independent students typically fall at the low end of the range.
- I'll note that this year we've extended the priority aid deadline.
- Some of California's public schools are also facing fiscal challenges.
MN
Transcript Highlights:
- But this fiscal note shouldn't call it a thing; you know, it's nine pages long to indicate that it's
- thing fiscal<00:51:32.880>
note <00:51:33.880>uh <00:51:34.040>shouldn't <00:51: - note uh shouldn't call it a thing fiscal note uh shouldn't call it a thing you<00:51:35.319>
know< - <00:52:12.839>
note <00:52:13.160>being 3,000 um in it in the fiscal note being 3,000 - note I just uh read to 29 in the fiscal note I just uh read to you<00:59:26.839>
shows <00:59:
MN
Transcript Highlights:
- If you could just walk us quickly through the fiscal note, then we'll go back to member questions and
- Members, Solveig Beckel from House Fiscal. House File 1161 has a fiscal note.
- Below the table, the department that filled out the fiscal note, I believe, is the education department
- That is the fiscal note. Thank you, members.
- We don't have a fiscal note or a revenue note, but if you read the summary, I point members to the fourth
Keywords:
HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment