Video & Transcript : 'revenue calculation' :

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OK
OK

Oklahoma 2026 Regular Session

Senate Legislative Session Mar 24th, 2026 at 09:30 am

Oklahoma Senate Floor Meeting

Transcript Highlights:
  • It's expected that the proceeds from the expedited delivery would actually result in a near revenue neutral
  • This is to reconcile the access to dollars that were calculated for a teacher pay raise and allowing
  • That's coming from the general revenue fund. Thank you, Mr. President.
  • This money is coming from the general revenue. Additional questions. Additional questions.
  • Number one, as I Teacher retirement is hard to say because if you want this pay raise to be calculated
Bills: SJR47 , SB1491 , SB1579 , SB1806 , SB1552 , SB483 , SB63 , SB137 , SB346 , SB514 , SB1344 , SB1360 , SB1380 , SB1437 , SB1189 , SB1217 , SB1221 , SB1262 , SB1272 , SB1325 , SB1339 , SB201
Keywords: voter ID, elections, constitutional amendment, Oklahoma, proof of identity, presidential electors, vacancies, oath of office, political party, property tax, valuation increase, taxpayer rights, homestead, protest process, foster care, adoption assistance, transitioning youth, Department of Human Services, voluntary services, county home rule charter
FL
FL

Florida 2026 Regular Session

Children, Families, and Elder Affairs Jan 14th, 2025

Children, Families, and Elder Affairs

Transcript Highlights:
  • Yes, those are all contemplated within the development of the per child per month calculation.
  • Because your per child per month calculation is set at the beginning of the year, it incentivizes, and
  • So a lot of the funding retained earnings is really general revenue from the state and not federal.
  • So a lot of the funding retained earnings is really general revenue from the state. And not.
  • So a lot of the funding retained earnings is really general revenue from the state and not federal.
Committee: Senate Children, Families, and Elder Affairs
Summary: The committee heard a presentation from Dr. Kelly O’Dare on first responder behavioral health access, peer support, and suicide prevention. She described UCF Restores, the Second Alarm Project, and related partnerships that provide culturally competent treatment, peer training, clinician education, disaster response support, and behavioral health navigation. She cited survey and state data showing significant rates of sleep problems, anxiety, depression, substance use, and suicide among Florida first responders, and said evidence-based treatment has helped many patients recover, including a reported 76% who no longer met PTSD diagnostic criteria after treatment. Senators asked about measuring outcomes, peer support standards, and whether the state should create more consistent statewide requirements; O’Dare said peer support training must be specialized, linked to higher levels of care, and supported by sustainable funding and statewide coordination. The committee also heard from a public commenter who supported the work and emphasized the need for adequate resources and peer support infrastructure. The committee then received a Department of Children and Families presentation from Casey Penn on the proposed funding methodology for community-based care lead agencies under HB 7089. Penn explained that the new model is intended to be actuarially based, reimbursement-oriented, and more transparent than prior funding approaches, using historical expenditures, standardized reporting, and two main tiers: Tier 1 for largely fixed administrative and operational costs, and Tier 2 for direct child-serving costs based on per-child-per-month blended rates. He said the model includes a 2% risk corridor for Tier 2, hold-harmless funding in the first year, and optional Tier 3 performance incentives, with an estimated additional state appropriation need after offsets. Senators raised concerns about prevention, historical inequities, reasonableness of costs, administrative overhead, blended state and federal funds, adoption subsidies, high-acuity placements, and disaster-related disruptions. Penn said some of those issues could be addressed in future iterations as the child welfare information system is modernized, and he agreed to provide written responses to committee questions. Representatives of the Florida Coalition for Children and CBCs responded that the model is a major improvement but urged additional safeguards, including an administrative cap, clearer separation of direct and indirect costs, and better treatment of federal and pass-through funds. They argued that the system already has oversight and that deficits reflect insufficient appropriations rather than excess spending, while also noting that higher-acuity children and regional differences can drive costs. No votes were taken on either topic, and the meeting ended with committee staff introductions and adjournment.
MO
MO

Missouri 2026 Regular Session

Utilities Feb 4th, 2026

Utilities

Transcript Highlights:
  • I would have to go back and calculate that. I apologize. Totally.
  • The loss of farm revenue is devastating and leads to...
  • Farm revenue stopped circulating, jobs disappeared, and local businesses closed.
  • We kind of calculate those numbers when we do our Chapter 100s.
  • It's going to put solar up around my calculations here, say between seven and eight cents.
Committee: House Utilities
Summary: The committee first took up House Bill 2383, Representative Simmons’s bill addressing theft of copper and other infrastructure-related property. After a brief executive session and no further discussion, the committee voted the bill do pass by a roll call of 17 ayes, 1 no, and 1 present. The committee then heard House Bill 2711, sponsored by Representative Deal, which would lower the assessed valuation of broadband communications equipment from 33.5% to 12% for new broadband equipment placed in service after August 28, 2026, with a proposed sunset period discussed as part of a substitute. Representative Deal and several industry witnesses, including AT&T, Verizon, Missouri Cable Association, Missouri Broadband Providers Association, Missouri Chamber, and electric co-ops, argued the measure would improve Missouri’s competitiveness, encourage private investment, and help expand broadband in rural and underserved areas. Opponents, including county assessors, argued the bill would reduce local tax revenue, create unequal treatment, and could become a precedent for other industries. Committee members questioned whether the bill would apply only to new builds or also to upgrades and existing infrastructure, and whether the tax relief would actually drive expansion into rural areas. The committee then began hearing House Bills 2402 and 2816, which deal with solar energy siting and taxation. The sponsors described the bills as setting local assessment rules for solar projects, establishing a per-megawatt valuation, requiring larger setbacks from homes, schools, and churches, and limiting the amount of tillable land that can be used for solar in a county, while also addressing Chapter 100 agreements and decommissioning concerns. Supporters, including Missouri Farm Bureau and county officials, said the bills would provide needed guardrails, local control, and more consistent taxation. Opponents and affected landowners said existing solar projects have caused glare, dust, noise, and property value concerns, while some developers said they wanted clearer statewide rules and consistency for future projects. The committee did not take final action on the solar bills before going into recess.
MO
MO

Missouri 2026 Regular Session

Utilities May 6th, 2026 at 08:30 am

Utilities

Transcript Highlights:
  • These landmark projects will bring much-needed tax revenue to help fund local schools, infrastructure
  • maximum scenario, one of these sites currently being constructed would generate $13.1 million in revenue
  • Can you repeat again how much tax revenue would one data center bring to a community?
  • The school revenue? What are you upset with?
  • I've got detailed calculations. The other part, I would love to.
Committee: House Utilities
WV
WV

West Virginia 2026 Regular Session

WV Senate Finance Committee in Session Mar 12th, 2026 at 01:59 pm

Transcript Highlights:
  • It requires that the calculations for additional funding generated from the additional weightings be
  • be made after all other calculations and the definition of net enrollment provides that the additional
  • Requires that the calculations for additional funding generated from the additional weightings be made
  • after It requires that the calculations for additional funding generated from the additional weightings
  • be made after all other calculations and the definition of net enrollment provides that the additional
Summary: The Senate Finance Committee met with a quorum present, approved the prior meeting minutes, and then took up several House bills with strike-and-insert amendments. House Bill 5510 was amended to incorporate provisions from Senate Bills 1065 and 928, modernizing Alcohol Beverage Control licensing and adding rules for low-proof spirit alcohol products, including a $1.25 per gallon tax; the committee adopted the amendment and reported the bill to the full Senate with a do-pass recommendation. The committee then considered House Bill 5453 on school funding. After discussion of a proposed block-grant system and supplemental aid for special education, the committee adopted an amendment replacing much of the bill with weighted funding for level two and level three special education students, exempting those funds from block grant rules and limiting their use to direct instruction. The committee also adopted a clarification to extend the special education funding to charter school students and reported the amended bill to the Senate. House Bill 5412, dealing with multi-year technology licensing contracts for local fiscal bodies and science-of-reading training for K-5 teachers, was amended to clarify contract language, delay implementation dates, change “endorsement” to “training,” and require charter school teachers to participate; it was then reported. The committee next amended and reported House Bill 4006, which creates aerospace development and workforce grant programs, changing the funding mechanism to use Department of Commerce reporting and personal income tax proceeds rather than direct employee withholdings. It also took up House Bill 4009, combining voluntary portable benefits for independent contractors with microcredentialing and an expanded apprenticeship tax credit, adopted the Finance Committee amendment, and reported it. Finally, House Bill 4004 creating the Recharge West Virginia training reimbursement program was amended to raise the annual employer reimbursement cap from $50,000 to $100,000 while keeping the $10,000 per-employee limit, and the committee reported the bill. The meeting ended with adjournment.
FL
FL

Florida 2026 5th Special Session

FL House Floor Session - 2026-05-29 (10:00AM Session)

Florida House Floor Meeting

Transcript Highlights:
  • with CRAs, for children's services councils from sharing property tax revenues with CRAs.
  • The amendment contains a total reduction of $272.2 million in state and local tax revenues.
  • The report includes $7 billion of general revenue and $1 billion of trust funds.
  • Regarding the BSA, has there been a calculation or funding provided?
  • Regarding the BSA, has there been a calculation or funding provided?
Summary: The House convened with prayer, a moment of silence for former Senator Donnell C. Childers, the Pledge of Allegiance, and recognition of Officer Antonio Richardson as law enforcement officer of the day. A quorum was announced, the journal was approved, and the Speaker said the chamber would take up 11 budget conference reports, with debate and final votes on each report. The first report considered was HB 7031E, the tax package, followed by HB 501E, the state budget appropriations bill. On HB 7031E, Chair Duggan explained that the conference report included a range of tax reductions and tax-related changes, including sales tax holidays, property tax and homestead-related provisions, reductions in certain taxes and fees, and new exemptions or administrative clarifications. He said the package also added items such as sales tax relief for certain university construction projects, a tennis admissions exemption, and changes to agricultural property tax treatment, and that the amendment reduced state and local tax revenues by $272.2 million. Members questioned the bill about the child care tax credit reduction from three years to one, the homestead exemption provision for certain diplomats and foreign service personnel, the absence of gas tax relief and combined reporting, and the inclusion of firearm accessories and tennis tickets in sales tax holidays. After structured debate, the House adopted the conference report and passed HB 7031E by a vote of 88-11. The House then began the conference report on HB 501E, the $114.5 billion budget for fiscal year 2026-2027, which was described as below the prior year’s spending level and leaving more than $14 billion in reserves. Subcommittee chairs outlined major allocations across education, higher education, IT, health care, transportation and economic development, justice, state administration, and agriculture/natural resources. Highlights included increased FEFP funding and veteran teacher raises, full funding for Bright Futures, major IT modernization projects, Medicaid and behavioral health funding, transportation and local infrastructure spending, correctional and law enforcement investments, fire station and emergency response funding, and large environmental and water-quality appropriations. Members asked detailed questions about school voucher fraud oversight, scholarship funding, teacher raises, preeminence funding, ADAP changes, SNAP data tools and error rates, Medicaid rate changes, prison wastewater monitoring, and other budget items, but the transcript ends during the budget questions before final action on HB 501E is shown.
NM
NM

New Mexico 2025 Regular Session

IC - Revenue Stabilization and Tax Policy Sep 30th, 2025

Revenue Stabilization & Tax Policy Committee

Transcript Highlights:
  • We're going to have the revenue forecast with Secretary of Taxation and Revenue, Stephanie Chardon-Clark
  • This is calculated as the updated revenue estimate for FY 27. $485 million from FY 2022.
  • So inflation does raise revenues.
  • You're looking at revenue stability.
  • The first is revenue stability.
Committee: House Revenue Stabilization & Tax Policy Committee
NM
NM

New Mexico 2025 Regular Session

House - Chamber Meeting Mar 20th, 2025

Transcript Highlights:
  • Speaker, I'm directed to inform the House that the Senate has passed House Taxation and Revenue.
  • The House fails to concur on Senate amendments to House Taxation and Revenue Committee substitute for
  • And then it says diversifying the state's revenue sources. So, Mr.
  • The other timeframes in your calculation would exist anyway.
  • And I don't know what that percentage is, and I don't know how you can calculate that.
ND
ND

North Dakota 2025-2026 Regular Session

House Appropriations - Human Resources Division Apr 8th, 2025 at 03:00 pm

Appropriations - Human Resources Division

Transcript Highlights:
  • Page four, I did the same calculation for women at the 115.
  • The calculation, one would like to make...
  • And then on page 8, this is a calculation for the 110.
  • So then if we turn to page 9, we're still calculating here, subtracting...
  • her efforts to really be clear and transparent in how they calculated it.
Committee: House Appropriations - Human Resources Division
Summary: The committee first took up Senate Bill 2399, concerning therapeutic leave days for psychiatric residential treatment facilities (PRTFs). Sarah Aker from the Department of Health and Human Services explained the current Medicaid rate-setting methodology, how occupancy affects rates, and why paying the full rate for leave days would create additional fiscal impact. Members debated whether the bill should pay the full Medicaid rate, a flat reduced rate, or a tiered rate, and discussed whether a cap or department authorization should be used to control use of leave days. The department said it was not supporting the change as it was not in the governor’s budget, though it supported family engagement in care. After discussion, the committee settled on a compromise motion to set therapeutic leave days at a $500 daily rate and require department authorization of the number of leave days. The motion passed 6-2, with Representative Anderson voting no and the rest of the recorded members voting yes. The committee then moved on to Department of Corrections and Rehabilitation budget materials, where Michelle Zander walked through detailed population and rate calculations for women’s and men’s facilities, county holds, deferred admissions, transitional facilities, work release, and proposed reentry, man camp, and Grand Forks-related costs. Members asked about the county jail reimbursement rates and the overall pool of funds, and Zander explained the calculations and noted the proposal was roughly break-even depending on assumptions. The committee also heard an overview of DOCR IT requests from Amy and NDIT staff, including data processing, medical modules, a new client management system, body scanners, data management tools, facility management software, medical software upgrades, college solutions, and body cameras/tasers. Staff explained that the new client management system would likely be a multi-phase project with a wide cost range based on vendor selection and scope, and that the current request was for phase one. Members emphasized the importance of better data tracking, staff safety tools, and information that could help explain programming and release outcomes to the public. The committee planned to continue with Veterans Affairs the next day and then return to Senate Bill 2015.
LA
LA

Louisiana 2026 Regular Session

Finance May 11th, 2026

Finance

OK
OK

Oklahoma 2026 Regular Session

Health and Human Services REVISED Apr 20th, 2026 at 02:00 pm

Health and Human Services

Transcript Highlights:
  • Everyone, if you wouldn't mind, we're waiting for revenue and tax to finish.
  • what can we do to ease the burden on providers and also give them an opportunity to get some more revenue
Bills: HB1979 , HB1225 , HB3931 , HB4454 , HB3849 , HB1746 , HB3720 , HB4275 , HB4300 , HB3586 , HB2268 , HB3755 , HB4117 , HB4294 , HB3650 , HB4298
Committee: Senate Health and Human Services
Keywords: early childhood education, task force, governance structure, healthcare access, stakeholder engagement, quality services, vital records, birth certificate, birth registration, biological sex, sex designation, male, female, nonbinary, gender identity, X marker, transgender, vital statistics, State Department of Health, State Commissioner of Health
AL
AL

Alabama 2026 Regular Session

Alabama Senate Finance and Taxation Education Committee Feb 11th, 2026

Finance and Taxation Education

Transcript Highlights:
  • We didn't get these exemptions unless you could prove that you had revenue from somewhere that came in
  • We didn't get these exemptions unless you could prove that you had revenue from somewhere that came in
  • We didn't get these exemptions unless you could prove that you had revenue from somewhere that came in
  • We didn't get these exemptions unless you could prove that you had revenue from somewhere that came in
  • from somewhere that came in that revenue from somewhere that came in that balanced<00:45:58.520><c>
Bills: HB151 , HB152 , HB138 , SB221 , SB190 , SB69 , SB225 , SB272 , HB151 , HB152 , HB138 , SB221 , SB190 , SB69 , SB225 , SB272
Committee: Senate Finance and Taxation Education
Keywords: fire chaplains, distinctive license plate, firefighter, volunteer service, criminal penalties, sales tax exemption, baby supplies, baby formula, maternity clothing, menstrual hygiene products, pregnancy, pregnant defendant, incarceration, jail intake, pregnancy test, bail, pre-incarceration probation, supervised probation, electronic monitoring, electronic supervision
FL
FL

Florida 2025 Regular Session

November 18, 2025 - 10:30 AM

Transcript Highlights:
  • So my question is, are those all revenue-generating contracts for your commission or they only revenue-generating
  • And so those are not revenue-generating.
  • But there are places where we are revenue-generating.
  • We have places where we are revenue-generating.
  • That's revenue-generating. We also do quite a few cattle leases and those are revenue-generating.
CA
CA

California 2025-2026 Regular Session

Assembly Budget Subcommittee No. 3 on Education Finance Apr 22nd, 2025

Transcript Highlights:
  • I do want to note two things about the way the UC cut was calculated.
  • We also have lease revenue for UC Merced and all the new buildings that we've built since 2013.
  • It was included in the calculation of the 7%.
  • , adding it back into our base and then calculating the 7.95% from that.
  • that's generated from other sources, primarily tuition and fee revenue.
Summary: The Assembly Budget Subcommittee on Education Finance held an extended hearing focused primarily on University of California budget issues, enrollment, housing, and Title IX. Chair David Alvarez opened by noting the governor’s proposed 8% ongoing General Fund reduction to UC, the deferral of compact funding, and the College of the Law budget item, while emphasizing that no votes would be taken that day. Public commenters, including UC Davis employees and lecturers, urged restoration of UC funding and opposed the hiring freeze, saying cuts would worsen staffing shortages, reduce research capacity, and harm students and patients. On UC core operations, the Department of Finance said the governor’s budget maintains the compact but defers $240.8 million in ongoing support and continues a planned 7.95% reduction, while the LAO recommended rejecting the deferrals and instead making any changes in the budget year. UC San Diego’s chancellor and UC Office of the President argued the cuts and deferrals would create major campus shortfalls, force hiring freezes, larger class sizes, fewer course offerings, delayed projects, and possible layoffs. Committee members questioned whether cuts could be shifted away from students and toward administration, discussed UCOP reserves and bond debt, and noted that UC’s budget structure makes the campus-level impact larger than the headline reduction. The committee also reviewed enrollment trends and nonresident replacement. The LAO said UC resident enrollment has grown and recommended revisiting 2026-27 targets and pausing the nonresident replacement plan if state funding does not improve. UC said it has exceeded California undergraduate enrollment and nonresident replacement goals, but warned that continued growth without funding would force enrollment reductions and harm quality. Members discussed the role of nonresident and international students, tuition rates, and the value of UC as a pathway for California students and a source of talent for the state. A separate housing item covered the state’s Higher Education Student Housing Grant Program. UC reported that recent bond savings could support additional affordable beds at UC Davis and UC Santa Barbara, but the LAO and Finance noted the Legislature would need to decide how to use the $6.2 million in savings from the original projects. The committee also heard a Title IX update from UC’s systemwide civil rights office, which described campus Title IX structures, training, and policy enforcement, and said the system has been working to improve confidentiality guidance and streamline complaint processes after survey feedback showed confusion and lengthy procedures.
NH
NH

New Hampshire 2025 Regular Session

Senate Education Finance (05/01/2025)

Education Finance

Transcript Highlights:
  • </c><00:07:40.000><c> But</c><00:07:40.080><c> it</c> caps and how they're calculated.
  • But it caps and how they're calculated.
  • That's really the new language, offsetting revenue estimates from sending school districts.
  • </c> tuition and offsetting revenue tuition and offsetting revenue estimates.<00:37:39.040><c> That's
  • ><c> estimates</c> language, offsetting revenue estimates language, offsetting revenue estimates from
Committee: Senate Education Finance
AR
AR

Arkansas 2026 1st Special Session

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS

Transcript Highlights:
  • The large differences in revenue and expense overstatements were due to our having to find a way to calculate
  • Speaking on the missed revenue, that happened.
  • There was a Workday update in September of '23 that led to the missed revenue.
  • Speaking on the missed revenue, that happened.
  • And all of the tuition revenue is posted by class. So again, it was just some classes, not all.
Committee: All LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Summary: The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed. The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board. The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.
OK
OK

Oklahoma 2026 Regular Session

House of Representatives Second Regular Session of the 60th Legislature Day 38 Apr 9th, 2026

Oklahoma House Floor Meeting

Transcript Highlights:
  • We will stand at ease while we calculate.
  • And I realized that I needed to get busy and get more revenue. And Mr.
  • There’s no more revenue to be had. There’s no more revenue to be had.
  • Do you have the calculation of what the increase has been...”
  • It takes from general revenue. And one of those things is child care.
Bills: SB1177 , HB3705 , SB1942 , SB2026 , SB1533 , SB1327 , SB2065 , SB2155 , SB2159
Summary: The House convened, completed the roll call, received an invocation focused on grief and remembrance, and heard several special presentations recognizing a brave child, visiting groups, and multiple student-athlete teams and school groups in the galleries. The chamber also introduced the Doctor of the Day and Nurse of the Day. The main business was consideration of the Joint Committee report on Senate Bill 1177, the general appropriations bill, presented by Chairman Caldwell-Trey. Most of the floor time was spent on extended questions about the budget’s major features. Caldwell-Trey explained the bill as a largely flat or modestly increased budget that includes a $200 million transfer to a new sovereign wealth fund, $225 million in set-asides, a $12.5 million “dream accounts” program for newborns, and funding tied to teacher pay, education, workforce, public safety, agriculture, and health agencies. Members questioned the use of one-time funds for recurring expenses, the reduction in state contributions to the OPRS pension system, Medicaid assumptions, emergency management funding, veterans’ services, child care, school counselors, and the lack of funding for some requested items such as National Board Certified Teacher stipends and veterans’ facility maintenance. Caldwell-Trey defended the budget as transparent, early, and designed to preserve cash reserves while supporting core services. No final vote on the appropriations report is reflected in the transcript excerpt. The House also heard explanations that the limits bills would be run later in committee, and that the budget negotiations were still ongoing with the Senate and governor on some related items. The session ended with the queue closed after the budget questioning, and the transcript cuts off during additional remarks from Representative Timmons.
AR
AR

Arkansas 2026 Regular Session

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS

Transcript Highlights:
  • Finding two was related to a loss...” “...in tuition revenue totaling $100,000, almost $144,000, due
  • The large difference in revenue and expense overstatements was due to our having to find a way to calculate
  • The large difference in revenue and expense overstatements was due to our having to find a way to calculate
  • Speaking on the missed revenue, that happened.
  • There was a Workday update in September of 2023 that led to the...” “...missed revenue.
Committee: All LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Summary: The meeting opened with prayer and approval of the January 8 minutes, then moved to review of education audit reports. The first report concerned Northwest Arkansas Community College, which had three findings, including repeat internal control deficiencies that caused financial statement misstatements and a tuition revenue loss tied to a new student information system. College officials said the issues were largely misclassification and process problems, not missing money, and described corrective steps such as monthly closing checklists, approval controls for journal entries, cross-training, and efforts to address staffing turnover and fill finance vacancies. Members asked about the tuition issue, whether students were notified or billed, and whether the software problem affected other institutions; audit staff said they were not aware of the same scenario elsewhere. The committee then filed the report as reviewed. The next report was Cedarville School District, which had one finding involving $794 in improper credit card charges by a resigned elementary teacher. The district was reimbursed, a police report was filed, and the matter was referred to the Professional Licensure Standards Board; members asked whether any further action or license-related consequences were known, but staff said they were not aware of additional action. The report was filed as reviewed. The final finding was for West Memphis School District, where auditors reported repeat capital asset issues, including failure to capitalize about $851,000 in construction costs for a baseball-softball complex and problems with inventory and asset inspection. The superintendent said the district had recently begun using Legislative Audit after prior private audits, and described new controls such as multi-level purchase approvals, separation of duties, tagging of equipment, and a cleanup of old inventory records. Members also discussed the relationship between private audits and Legislative Audit reviews, with staff explaining that private audit reports for public school districts still come before the committee and that the executive committee determines when Legislative Audit performs an audit. The committee filed the West Memphis report as reviewed and noted that 28 school districts had no findings before adjourning.
ID
ID

Idaho 2026 Regular Session

Legislative Session Day 26 Feb 6th, 2026

Idaho Senate Floor Meeting

Transcript Highlights:
  • When the cost of this was calculated, When the cost of this was calculated, because there’s a lot of
  • But in this case, I just don't think the state of Idaho has enough revenue.
  • Like we don't have enough revenue.
  • Like we don't have enough revenue. We need to be cautious. All I hear is uncertainty.
  • The sales tax revenue was also down this year. What does that mean?
NM
NM

New Mexico 2025 Regular Session

IC - Legislative Finance Dec 8th, 2025 at 09:12 am

Transcript Highlights:
  • Income tax revenue.
  • in the revenue estimated table.
  • But when you look at total revenue versus recurring revenue, and it captures that state land office revenue
  • Of revenue.
  • I think the total revenues shrunk a little bit, or the recurring revenues shrunk a little bit.