Transcript Highlights:

• up layered on top of each other, each with their own timelines, rules, plans, and reporting and auditing
• Terms like 'necessary and reasonable,' along with evolving guidance and audit interpretation, required
• From our perspective, coherence improves when expectations, including audit and reporting requirements
• From our perspective, coherence improves when expectations, including audit and reporting requirements
• Risk aversion, audit risk aversion.

Summary: The joint hearing focused on coherence in California’s education planning and reporting systems, especially the Local Control and Accountability Plan (LCAP) and related grant plans. Committee chairs and members described widespread frustration with duplicative, lengthy, and sometimes conflicting reporting requirements, while emphasizing that the goal was not to reduce accountability but to make planning more useful, stable, and student-centered. State Superintendent Tony Thurmond also previewed the Governor’s education budget priorities, including expanded learning, community schools, universal transitional kindergarten, literacy supports, and concerns about the proposed Prop. 98 deferral. Panelists from the State Board of Education, Fresno County Superintendent of Schools, and the Legislative Analyst’s Office said the LCAP was intended to balance local flexibility with statewide transparency, but has become overloaded by repeated revisions and additional requirements. They argued for fewer core reporting elements, more stability over time, better alignment of planning cycles, and integrated systems that reduce duplication. Fresno County staff described a multi-year calendar and support tools that help districts manage timelines, but said these tools only ease the burden rather than solve the underlying problem. The LAO noted that some newer plans, such as expanded learning and transportation plans, are narrative-heavy and often less informative than separate reporting requirements. Local district leaders and county officials described the practical effects of the current system: staff time diverted from instruction, multiple portals and forms, audit risk aversion, and planning documents that can exceed 100 pages. Several superintendents said coherent systems work best when districts have clear priorities, stable governance, and aligned budgets, and when state requirements are predictable and tied to outcomes like literacy, attendance, and student achievement. The California Federation of Teachers added that coherence also depends on meaningful collaboration with educators, classified staff, parents, and communities. Committee members repeatedly asked whether the state should streamline reporting, create a uniform portal, or develop a more unified grant-reporting structure, and Thurmond said the department was piloting a simplified common form and was willing to work with the Legislature and districts on broader solutions.

Transcript Highlights:

• For this amendment, the agency is requesting additional budget authority to contract for auditing services
• And it'll work very similarly to how we do the ASR audits, the ATU savings rebate contracts, and audit
• firms that we are required statutorily to procure to audit the rebates.
• In statute, it requires the health plans to reimburse for the cost of those audits.
• In statute, it requires the health plans to reimburse for the cost of those audits.

Keywords: 999, senate, all

Transcript Highlights:

• For this amendment, the agency is requesting additional budget authority to contract for auditing services
• To contract for auditing services to ensure managed care plans are maintaining adequate provider networks
• And it’ll work very similarly to how we do the ASR audits, the ATU savings rebate contracts, and audit
• firms that we are required statutorily to procure to audit the rebates.
• “In statute, it requires the health plans to reimburse for the cost of those audits.

Summary: The Legislative Budget Commission considered 21 budget amendments, most of them routine authority adjustments tied to federal grants, Medicaid payment programs, and trust fund realignments. The Department of Education received $14.751 million for a Preschool Development Grant to support early learning system improvements, workforce credentialing and training, IT modernization, and related early childhood certification work. The Department of Veterans Affairs shifted $2.2 million within its trust fund to cover higher nursing home occupancy, replace contract nursing with OPS staff, and meet rising operating costs. The Department of Health moved about $9.1 million to support Disability Determinations, where roughly 140,000 cases were pending or in process, and said the change would help reduce backlog and avoid a deficit. The Agency for Health Care Administration presented multiple amendments for Medicaid-related programs, including $766 million for indirect medical education, $1.9 million for managed care network adequacy audits, $209 million for the Rural Health Transformation Program, and several large supplemental payment programs for hospitals and physicians; members asked about CMS approval delays, provider access, and how rural funds would be distributed. The commission also adopted an amendment realigning KidCare funds, placing a $32.1 million surplus into reserve, though several members objected that the state had not yet implemented the 2023 KidCare expansion and that children remained on a wait list. Another Medicaid amendment placed a $376 million surplus into reserve after updated estimating conference projections. Other agencies also received approvals. FDLE received $16.26 million to buy counter-unmanned aircraft systems equipment such as radar and RF sensors to detect and mitigate drone threats. The Department of Juvenile Justice received $1.6 million for the Florida Scholars Academy and a Social Services Block Grant realignment, with staff confirming corrective action had been taken after prior audit findings about allowable SSBG spending. The Division of Emergency Management received federal pass-through authority for FIFA World Cup security and counter-UAS funds, both controlled by the Miami host committee, and members noted the state had little direct oversight over how those local grants would be used. The Department of Commerce received $148.4 million for Community Development Block Grant Disaster Recovery work, with questions focused on the split between housing, infrastructure, and administrative costs. The Department of State received $408,377 for arts and culture federal grant obligations. All amendments were adopted, generally without objection, after brief questioning and no public testimony.

Transcript Highlights:

• They audited the entire thing.
• <00:19:03.320> and homes and how they will be audited and homes and how they will be audited
• for 17 years there was a system in place for audits.
• for 17 years there was a system in place for audits.
• they looked through 990s audited they looked through 990s audited Financial<00:30:03.320> reports

Bills: HF25, HF4

Keywords: pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief

Transcript Highlights:

• I'm not talking about the business audit that the children... I said state audit.
• is in the process of doing an audit.
• uh performance an annual state audit uh performance an annual state performance<03:14:32.840> audit
• We have 65 nurses in the city of Manchester... the the audit thing right 50 a random 50 the the audit
• <04:32:21.399> are our reports with you and our audits are our reports with you and our audits

Keywords: 928, house, all

Summary: The hearing focused on House Bill 115-FN, which would remove the income cap from New Hampshire’s Education Freedom Account eligibility rules. Representative Valerie McDonnell, the bill’s sponsor, said the measure is intended to fund students rather than systems and to expand educational choice regardless of income or zip code. She described the change as a small statutory edit but argued it would have significant benefits, including helping families afford alternative education settings and testing costs such as AP exams. She also cited testimony from families who said EFAs helped children with special needs or difficult circumstances, and she argued the program is popular and cost-effective. Committee members questioned McDonnell about the bill’s fiscal impact and administration. One member asked whether removing the income cap would extend vouchers to families above the statewide median income and whether the change could cost more than $100 million annually; McDonnell said she did not agree with that estimate and pointed to Arizona as a comparison. Representative Wendy Thomas asked whether the bill should require stronger data-sharing from the Children’s Scholarship Fund, which administers the program, so the Department of Education and taxpayers could better track spending; McDonnell said the program already uses ClassWallet and regulated expenditures, and that the question was better directed to the administrator. Several members testified in opposition. Representative Wendy Thomas said the bill would increase costs for public schools, raise local property taxes, and worsen oversight problems. Representative Heath Howard argued the proposal would function as a subsidy for wealthy families already paying private tuition and said public education and special education should be funded first. Representative Megan Murray also opposed the bill, emphasizing the lack of a legal reporting requirement for EFA spending and the need for transparency, accountability, and attention to special education needs. Representative Sam Farrington supported expansion, sharing a constituent story about a student who left public school after harassment and benefited from private school placement. No vote or final action was taken in the portion provided.

Transcript Highlights:

• Inventory audits, they're not really audits by our audit team, but they're reviews conducted by our investigative
• It was a, it was at least audit every one of them every 10 years.
• We have a a metric of 34 audits per year, which we have hit.
• And that includes doing audits of LMA.
• That audit, I mean, I've had several. audits in my lifetime somewhere along the way, but they actually

Bills: SB1, SB 1

Keywords: appropriations, budget, state funding, education, healthcare, infrastructure, campground safety, youth camp regulations, flood safety, emergency evacuation, health and safety standards, 1185, senate, all

Transcript Highlights:

• governor must ultimately appoint the OIG, a bipartisan group of legislators modeled after the Legislative Audit
• governor must ultimately appoint the OIG, a bipartisan group of legislators modeled after the Legislative Audit
• of<00:08:16.800> each And it would assist agencies in securing specialized internal audit
• And it would assist agencies in securing specialized<00:08:52.160> internal<00:08:52.720> audit
• , specialized internal audit, specialized internal audit, investigation,<00:08:54.160> or<

Keywords: 1183, house

Transcript Highlights:

• We use them for audit services. We use them for custodial. We use them for legal.
• the question. >> In regards to the matter at University of Florida, start by pointing out internal audit
• We've got other occasions where internal audit has revealed problems that have then been corrected.
• is the each of the auditor The second thing I would point out is the each of the auditor general audits
• Staff gets a copy of each of those audits that are completed by the auditor general sees each of the

Keywords: 999, senate, all

Transcript Highlights:

• about 10 years ago that audited the Medicaid program.
• about 10 years ago that audited the Medicaid program.
• about 10 years ago that audited the Medicaid program.
• Earlier in session, we had a discussion with the OA, and the OA had done an audit of the lottery.
• <00:56:32.520> of<00:56:32.760> the OA and the OA had done a an audit of the OA and

Keywords: 1187, senate, all

Transcript Highlights:

• Or number two, maybe this is a perfect item to refer to the Joint Legislative Audit Committee and prioritize
• an audit, have the auditor put together a study committee... ...prioritize an audit, have the auditor
• And we can have a more deliberative and thoughtful process with a full-blown audit to look at these issues
• I really encourage my colleagues to either consider the audit approach or perhaps trailing the bill so

Summary: The Assembly Higher Education Committee met in a special hearing and took up SB 638 by Senator Padilla, a workforce development bill aimed at creating a coordinating entity called the Middle Class Pipeline Project. The bill would streamline interagency education and workforce programs, improve career technical education and career pathways, and direct resources toward high-unemployment, low-income regions through changes to the CTE incentive grant program. Supporters, including the Association of Independent California Colleges and Universities, the California Edge Coalition, National University, Long Beach City College, and United Ways of California, argued that California needs a statewide coordinating body to reduce silos, improve access to high-quality jobs, and better align education with labor market needs. Committee members focused heavily on whether the proposed entity would duplicate existing bodies such as the California Workforce Development Board and other education/workforce agencies, and whether its broad duties could be carried out with the $1.5 million budget allocation. The author said the bill is intended to move an operational coordinating entity into broader tri-party negotiations with legislative leadership and the Governor, and that the final structure and staffing would depend on those talks. Some members supported the concept but raised concerns about scope, duplication, and whether the bill should be delayed or audited; one member opposed it as too broad and underfunded. The committee ultimately voted to pass SB 638 to the Assembly Appropriations Committee on a courtesy vote. The roll call showed five ayes and three noes, with one member not voting, and the chair later allowed additional members to add on, including an additional aye from Assemblymember Haney. The hearing then adjourned with the chair noting that further conversations would continue on the coordinating entity and its responsibilities.

Transcript Highlights:

• They get sales tax audits, and we've a lot of us been through sales tax audits where they sell corn.
• They they get sales tax<00:07:42.400> audits<00:07:42.880> and<00:07:43.520> and
• and and and we've a lot of us tax audits and and and we've a lot of us been<00:07:45.039> through
• <00:07:45.280> sales<00:07:45.520> tax<00:07:45.759> audits<00:07:46.080>
• audits where they sell<00:07:46.720> corn.

Bills: HB87, HB96, HB28, HB87, HB96, HB28

Keywords: HB87, Marengo County, coroner, deputy coroner, county commission, expense allowance, mileage allowance, travel reimbursement, local act, local legislation, county general fund, public official compensation, county office, Section 45-46-60, Alabama Code, salary increase, allowance increase, National Signing Day, athletic scholarships, military enlistment

Transcript Highlights:

• I believe that audit found. I'm not going to go into that.
• Last week in Joint Audit in the Education Subcommittee, we had a report.
• Last week in joint audit in the Education Subcommittee, we had a report.
• University of Arkansas systems had done an internal audit and had found where students had falsified
• Okay, and are you checking on the back end, in my case that I brought up from audit, as it relates to

Summary: The committee met to consider a series of appropriation, reserve transfer, and grant requests. Early items included temporary appropriations for the Department of Education’s Educational Freedom Account program ($32 million), the State Crime Lab ($476,000), and DFA Assessment Coordination ($90,000), along with a $1 ARPA return from the Department of Health. The committee approved these items after brief questions, including a discussion about contract cost increases at Assessment Coordination and a clarification that the $1 ARPA item was simply an unused-funds return. The most extensive discussion centered on the Department of Education’s EFA funding. Members questioned the growth in participation, the use of one-time funds and restricted reserves, and safeguards against fraud or improper purchases. Agency officials said about 44,000 students were being funded, that purchases are reviewed and flagged for unusual activity, and that homeschool students are not required to buy a curriculum so long as purchases are eligible and approved. The committee approved the EFA appropriation and related reserve transfer, and officials said the governor’s proposed budget would include the program in the RSA going forward. The committee also approved a DHS reallocation request and reviewed a building authority loan for a data center power supply replacement. In the federal grant section, members discussed a Department of Agriculture request for Central Arkansas Water to acquire land in the Maumelle watershed. Debate focused on the environmental benefits versus local property-tax and development concerns in Perry County, with testimony from the agency, Central Arkansas Water, and Potlatch about watershed protection, public access, and potential development impacts. After extended discussion, the committee adopted a motion to defer the item to the full Legislative Council and asked the department to remove the Perry County portion from the request, limiting the grant-funded purchase to Pulaski County property. The committee then reviewed remaining items, including a Veterans Affairs pay-plan appropriation, and adjourned.

Transcript Highlights:

• when we typically would make those awards because those entities were not compliant with the state audit
• one of the things that you'll hear when we do the organizational overview is that we do our annual audit
• We are subject to the Audit Act.
• We do our annual audit in the form of, um, an annual comprehensive financial report, an ACFA.
• So we want to make sure that they're in good standing as we look at their funds because an audit, which

Transcript Highlights:

• We need to make this simple for them, but we need to make sure that it's accountable and auditable.
• We need to make this simple for them, but we need to make sure that it's accountable and auditable.
• Then the bill requires the scholarship funding organizations to return funds as a result of any audit
• And I would say, and certainly stand to be corrected by staff, that the audit...
• I would say, and certainly stand to be corrected by staff, that the audit would be the method by which

Summary: The committee first heard the proposed Pre-K-12 education budget for fiscal year 2025-26, totaling $34.7 billion. The chair highlighted major increases for the FEFP, including $29.6 billion for public schools and K-12 scholarships, a $984 million year-over-year increase, along with higher per-FTE funding, $4 billion for the Family Empowerment Scholarship, $431.4 million for VPK, funding for school safety, the Florida School for the Deaf and Blind, school hardening, Jewish day school security, and an education enrollment stabilization fund. With no public comment, the committee adopted a motion for staff technical corrections and then approved the budget proposal as a recommendation to the full Senate Appropriations Committee. The committee then considered SB 1402 on dropout retrieval programs. The bill expands eligibility so any individual who has withdrawn from high school may enroll in dropout retrieval services and clarifies how school grades are calculated for virtual instruction providers that offer those services. An amendment clarifying the grading calculation was adopted, and the committee reported the bill favorably. Next, the committee took up SPB 7030 on educational scholarship programs, a broad measure addressing school choice funding and administration. The bill would fund the Family Empowerment Scholarship as a separate categorical, expand the education stabilization fund, create fall and spring application windows, require a single scholarship application and more documentation, assign student IDs, standardize payment timing to monthly installments, require continued eligibility verification, and add Level 2 background checks for providers receiving state funds. Members raised questions about background-check enforcement, payment timing, data sharing, and the impact on homeschool and private-school families. Public testimony included support from school-choice advocates and concerns from private-school representatives about added regulatory burdens and deadlines. The committee adopted the bill as a committee bill and reported it favorably, with Senator Osgood voting no. Finally, the committee considered SB 508 on the Family Empowerment Scholarship Program, which requires private schools to disclose in writing what accommodations, modifications, and services they will provide to students with existing plans such as IEPs, EEPs, 504 plans, or ELL plans before enrollment. An amendment was adopted to require public schools to consult with private schools about equitable services. Testimony was mixed: supporters said the bill would give parents needed information for informed choice, while private-school representatives said the language could be burdensome and vague. The committee reported the bill favorably.

Transcript Highlights:

• There would be a system in place to identify them, where they would have their financials audited, and
• expended for, and it provides the clarity that the Office of Emergency Medical Services can perform audits
• uh where they would have their uh where they would have their uh financials<00:02:21.519> audited
• and<00:02:22.720> then<00:02:23.440> uh<00:02:23.760> the financials audited
• and then uh the financials audited and then uh the larger<00:02:24.480> areas<00:02:24.920>

Keywords: 919, house, all

Summary: The committee took up House File 337, a bill addressing long-term funding for rural and Greater Minnesota EMS and ambulance services. The author offered the A2 amendment, moved to divide it, and the committee adopted lines 1.2 to 1.19 of the amendment. The bill, as amended, was described as creating a policy framework for identifying ambulance services with operating deficits, requiring financial audits, and setting up a future grant program, with the author emphasizing that the proposal was still being developed and was intended to be a long-term solution rather than a short-term fix. Testimony was largely supportive. Eric Simonson of the Coalition of Greater Minnesota Cities said the bill builds on last session’s one-time aid and would target grant dollars using state data, clarify eligible uses, allow audits, address uncompensated care and readiness costs, and require reporting back to the legislature. Mike Warner of the Red Wing Fire Department said his city’s ambulance service operates with a heavy government-funded payer mix and a persistent operating shortfall. Tim Meyer of Sanford Ambulance said low-volume rural services face widening revenue gaps, staffing pressures, and the loss of the volunteer model. Nathan Zacharias of the Association of Minnesota Counties and Kevin Lee of North Memorial Health also supported the bill, citing rising costs, staffing shortages, stagnant reimbursement, and the need for a sustainable statewide funding model. Members raised concerns about how the bill would work in practice, especially around communities that straddle metro and non-metro boundaries and around local control over grant dollars. Representative Pel asked how the eligibility language would apply to places like Northfield and New Prague; the author and a testifier said eligibility would depend on whether a service area is mostly outside the metro area, but acknowledged more review was needed. Representative Huitt argued the bill should give more local control and should address EMS as a statewide issue, not only a Greater Minnesota issue. Representative Ryer asked whether the bill would eventually include revenue recapture or another funding source, and the author said the proposal was still at an early stage and all options were being considered. The committee laid HF 337, as amended, over for possible inclusion in the omnibus bill.

Transcript Highlights:

• Several different types of audits that are all done by the state auditor's office.
• So the 23-24 performance audit: no findings. The 21-22 performance audit: no findings.
• And then the single audit, that's kind of on federal funds. That's a look at federal funds.
• I provided prior audit findings to our investigator.
• I've looked at the whole audit report from the PeopleSoft deployment.

Keywords: 908, all

Transcript Highlights:

• We, um, the bill really is the work of the Legislative Audit Commission itself.
• We, um, the bill really is the work of the Legislative Audit Commission itself.
• The bill really is the work of the Legislative Audit Commission itself.
• The bill really is the work of the Legislative Audit Commission itself.
• The bill really is the work of the Legislative Audit Commission itself.

Keywords: 1187, senate, all

Transcript Highlights:

• <01:07:27.039> I course for credit or simply to audit.
• I course for credit or simply to audit.
• a course where it older, even to audit a course where it is<01:07:35.760> an<01:07:36.079>
• When I inquired about that, that audit.
• Uh, one thing that I have audit a class.

Keywords: 958, all

Summary: The House convened with an invocation and the Pledge of Allegiance, then established a quorum with 96 members present. The chamber excused absent members, suspended rules to allow bill and resolution co-sponsorship and vote modifications, approved the previous day’s journal, and received Senate messages announcing passage of Senate Bills 101, 129, 162, and 170. The clerk then reported second-reading bills and favorable committee reports, which were ordered to first reading and placed on the calendar. The House then took up several bills on third reading. House Bill 521, relating to stalking, was presented as a modernization of Kentucky’s stalking laws and passed 95-0 after debate; a motion to reconsider was tabled. House Bill 220, relating to pension spiking in the Kentucky Public Pensions Authority systems, was amended by House floor amendment 1 to move the effective date back to July 1, 2021 to capture additional employees, then passed 95-0 and the clincher was applied. House Bill 510, relating to organ donation safety, passed 97-0 after explanation that it would require a pause and restart if anyone in the process believed there were indications of life. House Bill 467, relating to real property, passed 96-0 after adoption of a committee substitute; it creates a process for local governments to identify abandoned or underutilized state-owned property and sets procedures for review, notice, and disposal. House Bill 190, relating to licensed child care centers, passed 96-0 after a committee substitute that adjusts square-footage calculations for certain school-aged child care areas and excludes infants and toddlers. House Bill 141, relating to type 1 diabetes, passed 96-0 after a committee substitute removed an annual distribution requirement and instead made informational materials available in school offices; members spoke in support, including one describing a family experience with the disease. House Bill 518, relating to collection of local business taxes and fees, passed 91-3 after a committee substitute that allows electronic filing while preserving local control, creates an advisory committee, and phases in implementation through July 2029. House Bill 497, relating to post-secondary tuition waivers, was explained as addressing waiver costs to universities and was amended with House floor amendment 3 to expand and clarify eligibility, including up to 128 hours for eligible students and additional provisions for certain groups; discussion was underway when the transcript ended. The meeting also included committee reports on bills covering wildlife depredation, light pollution, limited commercial driver’s licenses, prison educational programs, civil rights, respiratory care, dietitians, temporary structures, controlled substances prescribing authority, the Athletic Trainer Compact, children of military families, local boards of education, youth health services, and class sizes for exceptional children and youth.

Transcript Highlights:

• know if it was an internal audit or their own audit or in an audit—highlighted irregularities in the
• :26.880> own<00:48:27.040> audit<00:48:27.440> or<00:48:27.680> in<00:48:
• 27.920> an<00:48:28.599> audit internal there own audit or in an audit internal there own
• audit or in an audit um<00:48:29.920> highlighted<00:48:30.440> irregularities<00:48:31.240
• internal auditor Andor the annual audit internal auditor Andor the annual audit will<00:53:50.359

Keywords: 1187, senate, all

Transcript Highlights:

• propose that we change the practice, not the law, at this time by doing the following: conduct an audit
• propose that we change the practice, not the law, at this time by doing the following: conduct an audit
• We welcome another audit. We welcome those kinds of things.
• we've gone through reviews with audits we've gone through reviews with the<01:14:57.920> Attorney
• we welcome those welcome another audit we welcome those kinds<01:15:10.199> of<01:15:10.280><

Keywords: 912, senate, all

Summary: The joint committees first heard House Bill 229, which would establish a statewide speed restriction for motor vehicles under certain circumstances. Testimony on the bill was limited and came in support from the City and County of Honolulu’s transportation services, the Department of Parks and Recreation, and the Oahu Metropolitan Planning Organization. No one testified in opposition, and there were no questions. The committees then took up House Bill 860, which would grant immunity from liability to the state or counties when they repair or maintain a street whose ownership or jurisdiction is disputed between them. The Department of Transportation and the Department of Land and Natural Resources submitted written testimony, and the Hawaii State Association of Counties, Maui County Council Chair Alice Lee, Hawaii County Council member Heather Kimble, and the Iolani Homestead Community Association for Justice testified in support. The Ho Association for Justice opposed the bill, arguing the immunity was too broad and that the issue had already been addressed by prior legislation. In discussion, members raised concerns about liability and asked whether a different approach, such as extending the 2017 law transferring Oahu roads in limbo to the counties, would be acceptable; county representatives said that path could be considered if immunity were removed. House Bill 1161, which would authorize counties to use a road usage charge mechanism similar to the state’s, drew support from the Department of Transportation, the Energy Office, the Hawaii State Association of Counties, several county and city offices, and the Oahu Metropolitan Planning Organization. Rental car companies and industry groups supported the concept but asked for amendments, including a flat fee instead of a per-mile charge, relief for plug-in hybrid vehicles, and a delayed implementation date. The Tax Foundation of Hawaii also supported relief for hybrids. Members questioned the rental car representatives about the flat-fee proposal, and they said a per-mile charge would be difficult to calculate and pass on to customers. At the end of the joint agenda, the committees deferred decision-making on HB 1161 to Tuesday, March 18 at 3:00 p.m., and the Energy and Intergovernmental Affairs committee also deferred the three measures to that date and time. The Transportation and Culture and the Arts committee then began hearing House Bill 925, which would create a Performing Arts Special Fund, and House Bill 1378, which would establish a Performing Arts Grants Program and Special Fund and revise the State Foundation on Culture and the Arts’ responsibilities and funding sources. HB 925 received support from the State Foundation on Culture and the Arts and written support or comments from DBEDT, the Hawaii Arts Alliance, and others. HB 1378 drew extensive testimony and discussion focused on preserving arts funding while addressing concerns about the use of Works of Art Special Fund dollars for positions and programming. The Governor’s office said it supported the intent but had concerns; the Attorney General warned that the bill’s cap and transfer provisions were unclear and could affect the tax-exempt status of bond-funded dollars; and the State Foundation on Culture and the Arts opposed the measure, urging an audit, tracking of deposits, and a shift of positions and programs to general funds instead of changing the law. The chair explained that the bill was intended to protect arts funding while tightening the legal guardrails around bond-financed dollars and preserving federal support, and asked testimony to focus on new points as the hearing continued.