Video & Transcript : 'reconciliation' :
Page 5 of 53
MN
Minnesota 2025-2026 Regular Session
House Floor Session 5/17/26 - Part 1
Minnesota House Floor Meeting
Transcript Highlights:
- the historical and ongoing injustices faced by native communities and is committed to promoting reconciliation
- c><00:13:54.400><c> promoting</c> and is committed to promoting and is committed to promoting reconciliation
- ,<00:13:55.760><c> understanding,</c><00:13:56.760><c> and</c> reconciliation, understanding, and reconciliation
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, March 26, 2025)
US Federal House Floor Meeting
Transcript Highlights:
- </c><02:13:45.520><c> puts</c> voluntary budget reconciliation puts voluntary budget reconciliation puts
- </c><05:07:17.520><c> package</c> respect to this reconciliation package respect to this reconciliation
- We are soon going to pass a reconciliation bill, and that reconciliation bill will be a tremendous bill
- that Reconciliation Bill and that reconciliation<05:44:11.478><c> bill</c><05:44:11.760><c> will</c>
- reconciliation bill will reconciliation bill will be<05:44:13.680><c> a</c><05:44:14.200><c> tremendous
Bills:
HJR75
Keywords:
HJR75, H.J.Res. 75, Congressional Review Act, CRA, Department of Energy, DOE, Energy Efficiency and Renewable Energy, energy conservation standards, commercial refrigerators, commercial freezers, refrigerator-freezers, appliance standards, energy efficiency, federal regulation, regulatory disapproval, small business compliance, manufacturers, commercial refrigeration, Public Law 119-9
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jan 8th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Bank reconciliations were not properly prepared for all accounts, and balances remaining in the bank
- Carroll County, 2004, under the airport manager, bank reconciliations were not prepared for the airport
- As far as the reconciliations, I was not understanding. I took over three years ago.
- The bank reconciliations were not prepared for the city and county accounts, but were not accurate.
- The bank reconciliations were not prepared for the city and county accounts, but were not accurate.
Summary:
The committee first heard updates on delinquent private water and sewer reports. For reports due as of December 31, 2012, staff said five additional 2024 reports had been received since the December meeting, bringing the total of released escrow funds to 17 and leaving 26 still escrowed. For reports delinquent as of December 31, 2023, two more reports were received, bringing 59 of the original 64 into compliance and leaving five outstanding. Both update reports were filed without objection.
The committee then discussed Act 709 of 2021 and the town of Daisy’s repayment of street turnback funds. Staff said Daisy had made improper payments to a nonprofit, used restricted street funds for fire truck and fire department building costs, and had not adopted the required repayment ordinance or obtained approval for a reduced repayment percentage. Mayor Lisa Cogburn said the city council had not approved repayment because members disputed the amount, though she said the city had funds to pay. After questions from members and staff explaining the audit calculations, the committee adopted a motion requiring Daisy to repay 10% of unrestricted general fund revenues under the statute and to withhold turnback funds if the city fails to comply. The report was then filed.
The committee reviewed numerous deferred and current audit findings from cities, counties, and water systems. Several local officials appeared and described corrective steps, including Harrison district court, Carroll County airport, Izard County treasurer, Alexander district court, Town of 56 officials, Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, Ozan, and Lee County. Findings included missing or inaccurate reconciliations, unsupported credit card charges, payroll and compensation issues, improper use of public funds, missing receipts, and budget overruns. Some matters were referred to the prosecuting attorney and Attorney General, including Bull Shoals and Lone Oak County, while others were filed or deferred as appropriate. The committee also deferred two private water and sewer reports for lack of proper responses, filed 19 reports with resolved findings, and filed 53 reports with no findings.
Before adjourning, the committee set its next meeting for February 12, 2026.
NH
Transcript Highlights:
- ,<00:26:11.120><c> inadequate</c><00:26:11.600><c> record</c> reconciliations, inadequate record reconciliations
- this week and health insurance reconciliations will be completed in the last two weeks.
- </c> internal controls over reconciliations internal controls over reconciliations and<00:41:33.359><
- :44.560><c> health</c> reconciliations of cash and health reconciliations of cash and health insurance
- but when you talk about reconciliation but when you talk about reconciliation uh<00:44:00.160><c> with
Committee:
Senate Education
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, July 22, 2026)
US Federal House Floor Meeting
Transcript Highlights:
- And then I billion in reconciliation.
- And here we are, reconciliation.
- ><c> our</c> reconciliation 3.0, supporting our reconciliation 3.0, supporting our troops<02:03:18.400
- Reconciliation 3.0, 47 pages, 6560 Reconciliation 3.0, 47 pages, 6560 words.<02:07:39.840><c> Not</c>
- </c> against this reconciliation legislation. against this reconciliation legislation.
Keywords:
Iran, war powers, War Powers Resolution, hostilities, military force, Congressional authorization, declaration of war, AUMF, foreign policy, national security, self-defense, U.S. Armed Forces, Middle East, executive war powers, troop withdrawal, intelligence sharing, counterintelligence, diplomatic facilities, regional security, anti-war resolution
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Bank reconciliations were not prepared monthly. A budget was not adopted or maintained.
- Bank reconciliations were not prepared monthly.
- or employee other than the person preparing the reconciliation.
- Bank reconciliations... Bank reconciliations were not performed on a monthly basis.
- Bank reconciliations were not approved by someone other than the preparer.
Summary:
The committee approved the prior meeting minutes and then received updates on delinquent water and sewer reports, including seven new reinstatements and a reduction to four remaining delinquent filers. Staff also reported on municipal accounting code noncompliance, removing Denning and Gum Springs from the 60-day clock after improved records were verified, and presenting repeat findings for Fargo, Lead Hill, Alma, Jericho, and Haynes. Members discussed repeated audit problems, the length of time some issues had persisted, and whether towns should be given additional time or face stronger action; motions were made and adopted to place some entities on a 60-day clock or defer action to later meetings.
For Fargo and Alma, staff described extensive repeat accounting deficiencies, including missing budgets, bank reconciliations, financial statements, receipts, journals, and supporting documentation. Fargo’s mayor said the town had been understaffed and was beginning to improve its office systems; the committee voted to defer the matter for 60 days and file the report. Alma’s officials said they were trying to correct water audit and accounting issues, and the committee likewise deferred the matter to the August meeting while warning that water-audit delays could jeopardize turnback funds.
The committee then reviewed misuse-of-street-funds findings for Jericho and Haynes. Jericho’s police chief and officials explained that traffic fines, drug-related arrests, and other citations had pushed the town over the statutory threshold, while staff clarified that the speed-trap calculation excludes certain add-on fines and is referred to the prosecuting attorney for any action. Haynes officials said repayment problems stemmed from lost revenue and staffing changes, including the loss of the police department, but staff reported the town remained behind on its repayment plan and also owed the IRS. The committee voted to defer the Haynes matter to September and to defer Jericho as well, with members emphasizing the need for consistency and possible broader legislative review of small-town viability.
A special report on the Pulaski County Regional Solid Waste Management District drew substantial discussion. Staff cited findings involving board approval of payroll and contracts, credit card documentation, car allowances and personal vehicle use, competitive bidding, and unusually high advertising spending, as well as the sale of trailers and other equipment at low prices. The district director said the board had delegated authority for many expenditures, that personal use was reported for tax purposes, and that advertising was necessary to educate the public about recycling. Members questioned the procurement and disposal decisions and the size of the advertising budget; after discussion, the committee deferred the report to September and asked the director to return. The meeting also included brief deferred reports on Biggers, Gilmore, and Holly Grove, which were filed after local officials described ongoing efforts to resolve long-standing audit and tax issues.
KY
Kentucky 2026 Regular Session
House Standing Committee on Families and Children. (2-5-26)
Families & Children
Transcript Highlights:
- They encourage reconciliations.
- They encourage<00:12:02.880><c> reconciliations.
- </c><00:12:04.240><c> They</c><00:12:04.480><c> affirm</c> encourage reconciliations.
- They affirm encourage reconciliations.
- I think our statute still allows, they call it a reconciliation conference that you can ask for.
Committee:
House Families & Children
MN
Transcript Highlights:
- </c><00:03:13.519><c> activity</c><00:03:14.519><c> and</c> and reconcil Reconciliation activity and
- and reconcil Reconciliation activity and then<00:03:14.799><c> talk</c><00:03:15.040><c> a</c><00:03:
- Next, briefly talk about corporations and reconciliation.
- uh this really means Reconciliation uh this really means tough<00:04:54.880><c> decisions</c><00:04:
- And this is kind of the concern where we talk about this reconciliation process. ...about this reconciliation
Committee:
House Capital Investment
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING Jun 5th, 2026
LEGISLATIVE JOINT AUDITING
Transcript Highlights:
- There was a person who was supposed to be doing that reconciliation, keeping those caught up.
- This is the reconciliation reports that were late or not fully reconciled.”
- But these are reconciliation reports, the 696 reports that we have to turn into the feds.
- They’re just required reconciliation reports that we have to do.
- That means the previous person that was here was not doing the reconciliation right.
Committee:
All LEGISLATIVE JOINT AUDITING
Summary:
The committee met to adopt prior minutes and reports from its executive and standing committees, including counties and municipalities, educational institutions, and state agencies. Those reports covered routine audit activity, delinquent private water and sewer audits, municipal accounting compliance issues, education audit findings, and several state agency audit items. The committee also reviewed and adopted the State of Arkansas annual comprehensive financial report for fiscal year 2025 and the related single audit report, both presented by Legislative Audit staff.
The state financial report showed unmodified opinions on the state’s financial statements and described total assets of about $41.9 billion and liabilities of about $11.1 billion, along with retirement system assets of $39.9 billion and a net pension liability of $9 billion. Two material weaknesses were identified: insufficient internal controls at the Office of State Technology to monitor threats and unauthorized access, and a Division of Workforce Services methodology change for unemployment-related estimates that was not properly documented or approved. The single audit covered $12.4 billion in federal awards across 469 programs, with 16 major programs reviewed; it resulted in 33 findings, 14 with questioned costs totaling $16.6 million, and qualified opinions for the Summer EBT program, the Coronavirus Capital Projects Fund, and the Child Care Development Fund cluster.
Members questioned agency officials in detail about the Summer EBT questioned costs, DHS unresolved findings, broadband grant documentation, cyber security controls, workers’ compensation liabilities, and child care funding and reporting. DHS explained that the Summer EBT issue involved drawing federal funds in advance rather than as benefits were redeemed, and said the process has been corrected. Broadband officials said the questioned $6.6 million reflected documentation-detail disagreements across many invoices rather than missing payments. OST officials described new logging, endpoint detection, and phishing-training efforts, and DFA and Education officials addressed specific audit findings and corrective actions. The committee ultimately moved to hold the two large statewide reports over until the August meeting for further review, with discussion continuing on whether to release some agency staff in the meantime.
MN
Minnesota 2025-2026 Regular Session
House Floor Session 5/16/25 - Part 1
Minnesota House Floor Meeting
Transcript Highlights:
- Accompany us as we struggle to hold tight to the vessel of reconciliation in what often seems a sea of
- scarcity crash in, help us to open our hands in generous love, remembering our dreams of abundance. reconciliation
- in what often seems a sea reconciliation in what often seems a sea of<00:01:46.000><c> every</c><00:
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jan 8th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Bank reconciliations were not properly prepared for all accounts, and balances remaining in the bank
- Carroll County, 2004, under the airport manager, bank reconciliations were not prepared for the airport
- As far as the reconciliations, I was not understanding. I took over three years ago.
- The bank reconciliations were not prepared for the city and county accounts and were not accurate.
- The bank reconciliations were not prepared for the city and county accounts, but were not accurate.
Summary:
The committee first approved a motion by voice vote, then received updates on delinquent private water and sewer reports. For the 2012 reports, staff said five additional 2024 reports had been received since the December meeting, bringing the total to 17 with escrow funds released and 26 still escrowed. For the 2023 delinquent reports, two more had come in, leaving five outstanding; both reports were filed without objection.
The committee then focused on Act 709 repayment issues for the town of Daisy. Audit staff said Daisy had made unauthorized payments to a nonprofit and had used restricted street funds for fire-related expenses, and that the town had not yet adopted the required repayment ordinance. Mayor Lisa Cogburn said the council had not approved repayment because members disputed the amount, though she said the town had funds to pay. After discussion about the audit calculations and statutory repayment requirements, the committee adopted a motion requiring 10% repayment of the street fund under the statute and providing that failure to comply would result in withholding turnback funds. The Daisy report was then filed.
The committee reviewed numerous additional audit findings from cities, counties, and water departments. Several local officials appeared and described corrective steps, including reconciliation work in Harrison and Carroll County, revenue-code corrections in Izard County, monthly bond-pending reviews in Alexander, fixed-asset documentation and receipt procedures in the town of 56, and bookkeeping/receipt improvements in Ozan and Lee County. Some matters were deferred, including several private water and sewer reports and Green Forest, while others were filed. Reports involving more serious issues were referred to the prosecuting attorney and Attorney General, including Bull Shoals, Lone Oak County, Beaver, Central City, Gravette, Ralston Water Department, Thornton Waterworks, and others. The committee also filed 19 reports with resolved findings and 53 reports with no findings, and adjourned with the next meeting set for February 12, 2026.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Mar 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- procedures for municipalities set forth in state law and other accounting procedures as follows: bank reconciliations
- Bank reconciliations contained errors or not approved by someone other than the preparer.
- Bank reconciliations prepared by the treasurer were not accurate.
- Bank reconciliations prepared by the treasurer were not accurate.
- And I also have somebody helping me with the bank reconciliations.
Summary:
The committee approved the February 12 minutes and received updates on delinquent municipal water and sewer reports for 2022 and 2023, noting continued progress toward compliance and reinstatement of turnback funds for several cities. It also deferred several matters to the June 4 meeting, including Fargo’s municipal accounting noncompliance report, Jericho’s street-fund misuse issue, Biggers and Holly Grove deferred reports, and a group of private water and sewer reports lacking proper responses.
Members then heard and filed a detailed report on the City of Strong, which involved repeat findings on undeposited receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting control problems, and fund balance issues. Mayor Darrell Howell described corrective steps, including new internal controls, outside CPA assistance, repayment of misapplied funds, budget amendments, and efforts to address the findings; the committee commended the city’s efforts and filed the report. The committee also filed reports on Thornton Waterworks, Calhoun County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, and Sparkman, while deferring several private water reports and other unresolved items.
A major portion of the meeting focused on the Pulaski County Regional Solid Waste Management District and other regional solid waste districts. The audit found issues in Pulaski County involving unapproved payroll items, missing credit card documentation, unapproved contracts, vehicle and cell phone documentation problems, lack of competitive bidding, and weak internal controls; members questioned the district’s practices and deferred the report to June while requesting district representatives appear. The committee also reviewed a statewide report on six regional solid waste management districts, with findings in Pulaski, Faulkner, and Benton counties and no findings in three others; that report was likewise deferred for Pulaski County questions. The meeting ended after a lengthy discussion with Cross County Rural Water System about overdue audit posting, water quality problems, grant-funded improvements, board notice practices, and the broader challenges facing rural water systems, after which the committee filed the report and adjourned.
NM
New Mexico 2025 Regular Session
IC - Public School Capital Outlay Council Jun 12th, 2025
Transcript Highlights:
- Seawide with the PSR with our bond reconciliation, with our project close out, we're trying to tie all
- you through the first informational item which I'm actually very excited to present the bond reconciliation
- So when we talk about bond reconciliation, there are multiple components that build into it, so I'll
- We're also doing a reconciliation with SHARE. Um, Melissa Ortega has done phenomenal job.
- Schimmel because each one of his previous informational items, the bond reconciliation project closeout
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Revenue Jun 21st, 2026 at 01:00 pm
Joint Committee on Revenue
Transcript Highlights:
- If you could talk about the federal endowment tax, which was part of the federal reconciliation law,
- testimony if you could talk about what the the federal endowment tax which was part of the federal reconciliation
- In 2025, under the reconciliation bill, that tax was dramatically changed.
- In 2025, under the reconciliation bill, that tax was dramatically changed.
Committee:
Joint Joint Committee on Revenue
Summary:
The Joint Committee on Revenue held a hearing on 25 tax and administrative bills, with opening remarks explaining the hearing process and noting that House-filed matters must be reported by December 6. The first major topic was funding for the Massachusetts Law Enforcement Memorial and related support for families of fallen officers. Police representatives, memorial fund advocates, and family members gave emotional testimony urging favorable action on S. 1934 and related bills, emphasizing the need for a permanent revenue stream to maintain the memorial and honor officers killed in the line of duty. Committee members and legislators responded with personal remarks of support and appreciation for law enforcement families.
The committee then heard testimony on a proposed Commonwealth Bitcoin Strategic Reserve, including S. 1967 and related bills. Senator Peter Durant and later Dennis Porter argued that the state should be allowed to invest a limited share of stabilization or other funds in Bitcoin or other regulated digital assets as a hedge against inflation and fiscal risk, with strict caps, custody rules, and audits. They described the proposal as a forward-looking, non-mandatory framework for diversifying state reserves. No vote was taken during the hearing.
Another major topic was disaster resilience funding. Dr. Paul Biddinger of Mass General Brigham supported S. 1936/H. 3030, saying climate-driven flooding, drought, and wildfire risks are increasing and that the State Disaster Relief and Resiliency Trust Fund needs a dedicated revenue source. Senator Comerford also testified in favor, explaining that the fund was created in the prior session, that recent floods showed the need for quick state response, and that the bill would dedicate a portion of capital gains revenue to the fund. Committee members asked about how the fund would accrue and be used. The committee also heard testimony on PILOT and endowment-related bills: AICUM opposed H. 3122/S. 2013 and H. 3264/S. 2016, arguing that an endowment tax and mandatory PILOTs would harm private nonprofit colleges, students, and research; and a representative from Peru supported reform of PILOT formulas for state-owned land, saying rural towns need higher reimbursements and hold-harmless protections. The hearing concluded after testimony on the digital asset bills, with no recorded votes or final actions.
NM
New Mexico 2026 Regular Session
IC - Legislative Finance Jan 19th, 2026 at 08:33 am
Transcript Highlights:
- food assistance program in New Mexico, and it's currently undergoing major changes due to the Reconciliation
- Although statute requires reconciliation of grant payments to audited operating losses, in practice,
- Ultimately, the reconciliation documentation reviewed by LFC staff lacked consistency and reported losses
- review, daily meetings with grantees, which includes holding regular office hours, review and reconciliation
- and infrastructure investments, there exist weaknesses in performance measurement, financial reconciliation
FL
Transcript Highlights:
- And then lastly, the one I'm most excited about is the reconciliation bill, which can be added on to
- There is no way to track them because there's no reconciliation that's done between what you've requested
- And then lastly, the one I'm most excited about is the reconciliation bill, which can be added on to
- There is no way to track them because there's no reconciliation that's done between what you've requested
- And just a couple of things with regards to reconciliation and procedural audits, I have a comment here
Committee:
Senate Ethics and Elections
Summary:
The committee heard a presentation from several county supervisors of elections and the Florida Supervisors of Elections Association on the 2024 election cycle and priorities for the 2025 session. They described very high turnout in the presidential election, major operational planning needs, and the heavy reliance on seasonal workers, list maintenance, ballot-on-demand systems, and secure chain-of-custody procedures. They also discussed the impact of recent legislative changes on voter-roll maintenance, including inactive voter removal, and said Florida’s election administration has improved to what they called a “platinum standard.”
The supervisors outlined several legislative requests: allowing more than one non-government “wild card” early voting site to improve access and emergency flexibility; requiring newly naturalized citizens to update driver’s license information so voter records match DHSMV data; exempting home addresses of certain election workers and ballot transporters from public records to improve safety and recruitment; restoring a checkbox on vote-by-mail return envelopes so voters can stay on the vote-by-mail list for the next cycle; aligning base salaries for supervisors, property appraisers, and clerks with other constitutional officers; and reducing ballot length by removing precinct committee races from the ballot. They also said they expect a committee bill to carry some of these proposals.
Members questioned the panel about ballot transport security, signature verification, vote-by-mail expiration, public records transparency, and the petition process for constitutional amendments. The supervisors said ballots are transported under detailed county plans with tamper-evident seals, chain-of-custody logs, trained workers, and in some cases two-person transport teams. On petitions, they said the process is labor-intensive and expensive, that fraud has occurred in some cases, and that they favor reforms such as requiring more personal identifying information and having initiative sponsors mail petitions to voters rather than making supervisors handle the mailing. They also said signature mismatches can be cured within 72 hours after Election Day and that voters are notified when possible. After the supervisors’ presentation, the committee also heard brief public testimony from Kathleen Griffiths, who urged adoption of commercial-style risk management standards in election systems and referenced several election-related bills her group supports.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 8th, 2026
Revenue and Taxation
Transcript Highlights:
- is required to annually report specified data on penalty payments and state financial subsidy reconciliations
- help policymakers and the public understand how the health insurance mandate and state subsidy reconciliation
- is required to annually report specified data on penalty payments and state financial subsidy reconciliations
- help policymakers and the public understand how the health insurance mandate and state subsidy reconciliation
Committee:
House Revenue and Taxation
LA
Louisiana 2026 Regular Session
Administration of Criminal Justice Apr 14th, 2026
Administration of Criminal Justice
Transcript Highlights:
- However, the current framework often creates unintended barriers to family reconciliation.
- However, the current framework often creates unintended barriers to family reconciliation when both parties
- This bill proposes a narrowly tailored exception that would allow couples to pursue voluntary reconciliation
- As a result, genuine efforts at reconciliation are effectively prohibited.
- As a result, genuine efforts at reconciliation are effectively prohibited until the full court process
Committee:
House Administration of Criminal Justice
Summary:
The Committee on Criminal Justice met on April 14, 2026, and first handled several voluntary deferrals, including HB 343, HB 491, HB 523, HB 426, HB 439, HB 378, and later HB 1025. HB 676 by Rep. Spell, which creates the crime of fraudulent patient referrals or “body brokering,” was amended and reported favorably. Testimony from Louisiana Blue, Odyssey House, and others described the practice as exploiting vulnerable addiction and mental health patients for profit, while supporters said the bill targets organized fraud and protects patients, families, and insurers.
The committee also reported HB 394 by Rep. Chenevert, which extends the conditional parole period from nine months to 24 months for offenders who must complete programming before release. Supporters, including the Louisiana Parole Project, said the change gives the parole board more flexibility and does not create new parole eligibility, while the bill was amended to remove some language tied to rehabilitation programming review. HB 622 by Rep. Coates, dealing with confidentiality and handling of criminal history records, was reported favorably after testimony that it is needed to align state law with federal FBI/CJIS requirements and tighten safeguards on background-check information.
HB 396 by Rep. McMakin, concerning admissibility of autopsy photographs, was amended to apply to criminal proceedings generally and then reported favorably. HB 772 by Rep. Martinez, which modernizes notice requirements for arrest warrants by allowing electronic notice and clarifying mailing procedures, was also reported favorably despite concerns from Orleans Parish prosecutors about costs and surety liability. HB 1038 by Rep. Boyer, addressing marshal authority to issue deputy commissions and related liability/insurance issues, drew substantial testimony from marshals, city officials, and local government groups; after amendments requiring insurance coverage and clarifying funding and applicability, it was reported favorably on an 8-2 vote. HB 1025, which would have created an exception allowing reconciliation after a protective-order violation, drew strong opposition from domestic violence advocates and prosecutors and was voluntarily deferred by the author.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Mar 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- procedures for municipalities set forth in state law and other accounting procedures as follows: bank reconciliations
- Bank reconciliations contained errors or not approved by someone other than the preparer.
- Bank reconciliations prepared by the treasurer were not accurate.
- Bank reconciliations prepared by the treasurer were not accurate.
- And I also have somebody helping me with the bank reconciliations.
Summary:
The committee approved the February 12 minutes and then received updates on delinquent municipal water and sewer reports, noting substantial progress in bringing cities back into compliance. Several items were deferred at the request of local officials, including Fargo’s municipal accounting code report, Jericho’s misuse of street funds matter, Biggers, Holly Grove, Gilmore, and several private water and sewer reports lacking proper responses. The committee also filed a number of reports with no questions or with resolved findings.
A lengthy portion of the meeting focused on repeat audit findings and management responses. The City of Strong’s mayor described corrective steps on undeposited funds, improper use of solid waste funds, unsupported spending, IRS payroll tax issues, accounting controls, restricted fund transfers, and budget overruns; the committee commended the city’s efforts and filed the report. Calhoun County’s report, involving improper county spending for an appreciation banquet and altered receipts in the collector’s office, was also filed after discussion about educating local officials on constitutional spending limits. Other reports filed included Salem, Briarcliffe, Compton Water Association, and Montgomery County Regional Public Water Authority, while several private water reports were deferred or referred to prosecutors and the Attorney General.
The committee reviewed a major regional solid waste management districts report, with significant findings for Pulaski County and Faulkner County involving unapproved payroll items, missing documentation, vehicle and cell phone use, lack of competitive bids, and weak internal controls; Benton County had fewer issues, and several districts had no findings. On motion, the Pulaski County report was deferred so district representatives could answer questions. The committee also heard from Nevada County, where unauthorized withdrawals and interlocal landfill agreement problems were discussed; the county judge said the issues were being corrected, and the report was filed. Later, the committee heard from the City of Grubbs about long-standing IRS debt and from Cross County Rural Water System about overdue audit posting and water quality problems; both witnesses described corrective efforts and ongoing funding or infrastructure projects, and the committee filed the reports after extensive discussion.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Mar 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Bank reconciliations contained errors or were not approved by someone other than the preparer.
- Bank reconciliations contained errors or not approved by someone other than the preparer.
- Bank reconciliations prepared by the treasurer were not accurate.
- Bank reconciliations prepared by the treasurer were not accurate.
- And I also have somebody helping me with the bank reconciliations.
Summary:
The committee first approved the February 12 minutes and received updates on delinquent water and sewer reports, noting continued progress in bringing systems into compliance. Staff reported that the number of delinquent 2022 water and sewer reports had fallen from 43 to 22 compliant entities, and the older delinquent 2021/2023 reports had been reduced from 64 to four remaining. The committee then deferred the Fargo municipal accounting-code report and the Jericho street-funds misuse report to the June 4 meeting at the request of local officials.
A lengthy portion of the meeting focused on the City of Strong’s repeat audit findings, including undeposited garbage-bag receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting-control problems, and budget overruns. Mayor Howell described corrective steps such as new internal controls, revised billing practices, CPA assistance, fixed-asset updates, and repayment of restricted funds. After questions and supportive comments, the committee voted to file the report. The committee also filed or deferred several private water and sewer reports, including filing the Thornton Waterworks report and deferring a group of other private reports pending proper responses.
The committee reviewed several other public reports with findings. Calhoun County’s report involved county spending for an appreciation banquet and altered undeposited receipts in the sheriff/collector’s office; members discussed the constitutional limits on using public funds for private benefits and the need for more training, then filed the report. A six-district regional solid waste management review found no issues in several districts but significant findings in Pulaski, Faulkner, and Benton counties, including unapproved payroll actions, missing documentation, vehicle and cell phone issues, bid problems, and weak controls; the committee deferred that report to June and asked Pulaski County representatives to appear. Additional reports from Nevada County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, Gilmore, Grubbs, Sparkman, and Cross County Rural Water System were either filed, deferred, or discussed with local officials responding to findings such as unauthorized withdrawals, unapproved payments, deficit fund balances, IRS debts, missing documentation, and overdue audit postings. The meeting ended with the Cross County Rural Water System operator explaining water-quality and infrastructure problems and the committee filing that report before adjournment.