Video & Transcript Research : 'calculators'

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ND

North Dakota 2025-2026 Regular Session

House Appropriations Apr 8th, 2025 at 08:30 am

Appropriations

Transcript Highlights:
  • Tim, in the calculation on the fiscal note, did you, did you, is there a percentage?
  • So, Chair Vigesaa and Representative Stemen, this is when I didn't do the calculation on this, the department
  • Tim, my understanding is that HHS took the data from all the providers, PRTF, and they calculated it
Keywords: 908, all
Summary: The committee began with roll call and a brief update on remaining work, then took up Senate Bill 2213, the “science of math” bill. Members clarified that the appropriation for the program was not included in the DPI budget and would remain attached to the policy bill for now. The committee adopted the amendment and then gave the bill a do pass recommendation, 21-2. The committee next considered Senate Bills 2036 and 2037, both juvenile justice/Human Services bills involving mental health and criminal responsibility evaluations for minors. Testimony explained that the bills create new processes and require DHS to contract with specialized providers, with appropriations of $500,000 in 2036 and $300,000 in 2037. Members debated whether the funding should come from existing DHS resources or remain as separate appropriations, and whether the programs were one-time or ongoing. The committee adopted amendments on both bills and then recommended both do pass, with 2036 passing 14-6 and 2037 passing 17-4. The committee then heard Senate Bill 2021, the Information Technology Department budget. Representative Bosch outlined major themes in the budget, including migration from PeopleSoft and the mainframe, onboarding/off-boarding automation, double-counting of IT spending, and the transition of education technology from PowerSchool to Infinite Campus. Members also discussed a study amendment related to a statewide enterprise resource planning system, and added language on grant management and compliance management. The committee adopted the amendments and gave the budget a do pass recommendation, 20-0-3. Finally, the committee heard Senate Bill 2011, the Highway Patrol budget. Representative Pyle explained the House changes, including shifting some one-time costs to the motor carrier electronic permit fund, funding for body armor, breath tests, road course resurfacing, fleet costs, handgun replacement, and carryover authority for federal technology funds. The committee adopted the amendment and then passed the budget 21-0-2. The committee then began Senate Bill 2399, a Human Services bill on Medicaid reimbursement for psychiatric residential treatment facilities, but deferred action after testimony from a facility representative and committee discussion about therapeutic leave days, reimbursement rates, and whether a cap on reimbursable days should be set in statute or rule. The chair said the committee would seek more information from DHS and take the bill up the next day.
ND

North Dakota 2025-2026 Regular Session

House Floor Session Apr 7th, 2025 at 01:00 pm

North Dakota House Floor Meeting

Transcript Highlights:
  • Representative Schauer said House Bill 1300 relates to legislative term limits and the calculation of
  • He said the Senate changed the calculation timetable to January 1, 2023, instead of the House version
  • HB 1300 starts the clock on calculating legislative term limits to January 1, 2023.
Keywords: 908, all
Summary: The North Dakota House convened with prayer, roll call, and recognition of guests and student visitors, then moved through a long calendar of resolutions and bills. Early in the session, members honored Mandan High School’s e-sports team for state championships and recognized House Minority Leader Zachary Ista’s birthday. The House then passed HCR 3037 unanimously, urging mandatory reporting requirements for public officials, after committee support and remarks emphasizing accountability in public office. The chamber then considered numerous Senate amendments and final-passage votes on bills covering ambulance service grants (HB 1597), Public Service Commission records and open meetings (HB 1110 and HB 1063), squatter/trespass law (HB 1305), nonconforming structures in local governments (HB 1500), academic tenure policy (HB 1437), retirement eligibility for correctional officers and state radio dispatchers (HB 1274 and HB 1419), a Medicaid dental study (HB 1567), above-ground fuel storage tank regulation (HB 1058), gaming site authorization procedures (HB 1615), an oil extraction tax incentive outside the Bakken and Three Forks formations (HB 1483), and simple assault protections for hospital workers (HB 1341). Most of these measures passed, though HB 1231, which would have created a study on early discontinuation of sex offender registration, failed on final passage. A major point of debate was Senate Bill 2354, which would restrict student use of personal electronic devices during the school day in public and nonpublic schools, with exceptions for medical and special education needs and annual reporting on impacts. Supporters argued it would improve focus, behavior, and mental health, while opponents raised concerns about private-school regulation, logistics, liability, and duplication with a similar bill. The House passed SB 2354, and also passed SB 2112, which temporarily authorizes the Life Skills and Transition Center to serve certain non-eligible youth in crisis, despite objections that the facility should remain focused on developmental disabilities and concerns about repeating past institutional problems. The House also debated and rejected HB 1300 on legislative term limits after extensive discussion about whether the Senate’s date change altered the effect of the voter-approved measure. The session ended with announcements, committee notices, and adjournment until April 8, 2025.
NM

New Mexico 2025 Regular Session

House - Chamber Meeting Mar 20th, 2025

Transcript Highlights:
  • Speaker and gentlelady, I just can't vote for any of these bills because I don't even need a calculator
  • 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.
NH

New Hampshire 2025 Regular Session

Senate Session (03/06/2025)

New Hampshire Senate Floor Meeting

Transcript Highlights:
  • The bill mandates a minimum setback of either this calculated distance or 200 feet, whichever is greater
  • distance or 200 ft this calculated distance or 200 ft whichever<04:56:49.798> is<04:56:50.120
  • an enrollee's contribution to cost-sharing calculations.
  • <05:05:54.240> an<05:05:54.440> enr's their behalf when calculating an enr's their
  • behalf when calculating an enr's contribution<05:05:55.680> to<05:05:55.920> cost<05:05
Keywords: 1191, senate, all
NH

New Hampshire 2026 Regular Session

House Environment and Agriculture (02/24/2026)

Environment and Agriculture

Transcript Highlights:
  • There are some calculations. Some are mobile, some stay in the organic content as we apply more.
  • So there's generally a calculation of what's currently in the soil, what you plan to put on the soil,
  • There are some calculations complex.
  • There are some calculations some<00:59:22.559> are<00:59:22.799> mobile<00:59:23.280>
  • So we'll calculate what limiting factor.
Keywords: 1189, house, all
NH

New Hampshire 2026 Regular Session

House Education Funding (02/13/2026)

Education Funding

Transcript Highlights:
  • She added that there is a lot of confusion here, and that the state per-pupil report is the calculation
  • <01:11:48.880> that She said the report is the state per-pupil calculation the department
  • This is the state per pupil calculation<01:12:46.320> that<01:12:46.560> the<01:12:46.880
  • > department's<01:12:47.600> using calculation that the department's using calculation
  • of the cost of the state's calculation of the cost of inadequate<04:41:44.480> education.
Keywords: 1189, house, all
MN

Minnesota 2025-2026 Regular Session

Committee on Education Finance - 04/08/26

Education Finance

Transcript Highlights:
  • grant awards to non-public schools with lower fiscal capacity. uh and and that again does not um calculate
  • grant awards to non-public schools with lower fiscal capacity. uh and and that again does not um calculate
  • grant awards to non-public schools with lower fiscal capacity. uh and and that again does not um calculate
  • <00:53:28.960> And um calculate with uh tribal schools.
  • And um calculate with uh tribal schools.
Keywords: 1187, senate, all
MN

Minnesota 2025-2026 Regular Session

House Fraud Prevention and State Agency Oversight Policy Committee 3/2/26

Fraud Prevention and State Agency Oversight Policy

Transcript Highlights:
  • then, depending on the distance, there is a per-mile rate component as well that's a part of the calculation
  • /c><00:10:41.160> part<00:10:41.360> of<00:10:41.440> the<00:10:41.560> calculation
  • <00:10:42.120> of<00:10:42.160> the That's a part of the calculation of the payment
  • However, unless the fraud is detected, that utilization would be used to calculate those claims and would
  • be used to calculate managed care rates in the following year.
Keywords: 1183, house
Summary: The committee met on March 2 and approved the February 23 minutes after a quorum was reached. The main presentation was from the Department of Human Services on non-emergency medical transportation (NEMT), a federally required Medicaid benefit that helps Minnesota Health Care Program enrollees get to medically necessary appointments. DHS said the program served more than 250,000 people in 2025 at a cost of $127 million, with participation up about 14% over five years, and described the seven transportation modes, provider enrollment requirements, STS certification, background checks, prior authorization rules, and planned transitions to a single administrator for parts of the program in 2026 and 2027. DHS officials emphasized fraud prevention efforts, saying NEMT is one of the agency’s high-risk Medicaid services. They described enhanced prepayment review, provider revalidation and site visits, removal of inactive providers, and a provider moratorium in metro counties. Inspector General James Clark said the governor’s anti-fraud proposal would add pre-enrollment risk assessments, more staffing and technology, and electronic visit verification. He also noted that about 80% of NEMT spending is in managed care and that managed care organizations have their own compliance and special investigations units. Committee members raised concerns about fraud, oversight, and privatization. Chair Robbins questioned DHS about the absence of the commissioner and the program’s use of brokers, citing past concerns and asking about the vendor MTM’s history; DHS said the RFP for the new broker had closed and the vendor selection was still underway. Representative Pinto questioned why oversight is outsourced to managed care organizations and suggested bringing more oversight back in house. MTM representative Phil Stahlberger defended the company’s record, said the Missouri dispute was about contract terms from about 15 years ago, and said MTM currently works in Minnesota counties and many other states, with on-site reviews, trip verification, and complaint review processes. No further votes or final actions on the NEMT policy were taken in the portion provided.
MN

Minnesota 2025 1st Special Session

House Environment and Natural Resources Finance and Policy Committee 3/25/25

Environment and Natural Resources Finance and Policy

Transcript Highlights:
  • The only thing included in the operating adjustment calculations is step increases for existing staff
  • The only thing included in the operating adjustment calculations is step increases for existing staff
  • <01:03:45.760> that<01:03:46.079> we<01:03:46.240> do adjustment uh calculations
  • that we do adjustment uh calculations that we do are<01:03:46.720> step<01:03:47.039> increases
  • Uh as the commissioner calculation.
Keywords: 1183, house
MN

Minnesota 2025-2026 Regular Session

House Workforce, Labor, and Economic Development Finance and Policy Committee 3/6/25

Workforce, Labor, and Economic Development Finance and Policy

Transcript Highlights:
  • I guess that you're saying that system low cannot be calculated, but DHS is not able to implement the
  • I guess that you're saying that system low cannot be calculated, but DHS is not able to implement the
  • I guess that you're saying that system low cannot be calculated, but DHS is not able to implement the
  • I guess that you're saying that system low cannot be calculated, but DHS is not able to implement the
  • I guess that you're saying that system low cannot be calculated, but DHS is not able to implement the
KY
Transcript Highlights:
  • And you can see the formula there for calculating allocable resources.
  • Uh, and that's how you calculate the allocable resources.
  • You divide one by the other and that's how you calculate the weight factor.
  • <00:51:22.600> So how you calculate the weight factor.
  • So how you calculate the weight factor.
Keywords: 958, all
Summary: The House Postsecondary Education Committee held its first-ever meeting and first meeting of the session, with Chairman Tipton outlining committee procedures, attendance rules, and the process for submitting committee substitutes. After a roll call confirmed full attendance, the committee heard a presentation from Senator David Givens on the history and purpose of Kentucky’s performance-based funding model for postsecondary education. Givens said the model was created to replace an older “shares” approach that distributed funds based largely on prior-year allocations, and argued the new system better aligns funding with student success and the state’s long-term educational attainment goals. Council for Postsecondary Education President Aaron Thompson and CPE staff then explained the model in more detail. They said the system was designed to address long-standing funding disparities among institutions, reward outcomes such as degrees, credit-hour progression, and completion in high-demand fields, and support the state’s “60 by 30” goal of having 60% of Kentuckians hold a postsecondary credential by 2030. Thompson said Kentucky is now at 56.2% attainment, above the national average, and highlighted gains in graduation and retention rates, lower student borrowing, and improved completion outcomes. He also emphasized that the model is part of a broader strategy that includes affordability, adult learners, low-income students, and wrap-around support services. CPE staff described the work group process that developed and periodically revises the model, noting that the General Assembly created the framework in House Bill 303 and later enacted Senate Bill 153 and Senate Bill 191 to codify changes. They explained that in 2016 the legislature carved out about 5% of institutional budgets, roughly $43 million, to be redistributed through the new model, and that the model has been reviewed every three years with changes made each time. Recent revisions included increasing the student-success weight, adding a premium for low-income students, creating a premium for adult learners, and redefining underrepresented students as first-generation college students. No votes were taken at this meeting, and the committee adjourned after the informational presentation and discussion.
MN

Minnesota 2025 1st Special Session

Committee on Capital Investment - 02/04/25

Capital Investment

Transcript Highlights:
  • Admin has calculated that the deferred maintenance on these buildings to be an estimated $2.2 billion
  • <00:01:32.840> that<00:01:32.960> the<00:01:33.079> Deferred has calculated
  • that the Deferred has calculated that the Deferred maintenance<00:01:33.880> on<00:01:34.040><
  • And when they calculated the cost, the significant rise still in construction cost.
  • the cost the and when they calculated the cost the significant<00:27:05.240> rise<00:27:05.799
Keywords: 1187, senate, all
Summary: The committee first heard from the Minnesota Department of Administration on the governor’s capital budget requests. Commissioner Tamara Grundal described the state’s deferred maintenance backlog, saying Minnesota owns more than 4,800 buildings across 19 agencies, with an estimated replacement value of $11.2 billion and about $2.2 billion in deferred maintenance. She urged continued bonding support for asset preservation, CAPRA emergency repair funding, Capitol Complex security upgrades recommended by the ACAS advisory committee, and a budget-neutral account to help leverage federal funds for renewable energy storage and electric vehicle projects at state facilities. Members asked follow-up questions about prior security spending and CAPRA use. The commissioner said some 2018 security funds were used for items such as bollards, projectile-resistant glass, key card readers, and security kiosks, but specific details would be provided offline. On CAPRA, staff said recent projects included public safety upgrades, correctional facility repairs, water main and sewer work, roof repairs, lift station repairs, and boiler and steam trap replacements. The commissioner said the account has recently been used heavily, with about $1.9 million remaining, and estimated a typical target range of roughly $3 million to $5 million based on past spending and expected emergencies. A staffer said they did not know whether bonds had been issued ahead of time to fund the reserve and would follow up. The committee then heard from the Department of Public Safety on BCA capital projects. Commissioner Bob Jacobson and Superintendent Drew Evans said the governor’s proposal includes a new Southern BCA regional office and laboratory in Mankato, expansion of BCA regional office and lab space, and a new Minnesota State Patrol headquarters using trunk highway cash. Evans said the Mankato project is needed because of growth in DNA analysis, digital evidence, controlled substances, cyber tips, and sexual assault kit testing, and because the current St. Paul facility is over capacity. He said the new regional facility would improve turnaround times, reduce travel for scientists and law enforcement, support training, and improve evidence intake and crime scene response in southern Minnesota. Senator Pappas questioned the increase in the Mankato project cost from about $48 million to $68.6 million. Evans said the increase was driven by rising construction costs and additional specialized laboratory and support-space needs identified during design work with the Department of Administration. No votes or formal actions were taken during the portion of the meeting provided.
HI

Hawaii 2025 Regular Session

HED/EDN Joint Info Briefing - Wed Jan 29, 2025 @ 2:00 PM HST

Hawaii House Floor Meeting

Transcript Highlights:
  • It's going to be the same as, like, take out your calculator, take out your AI, use that, put it away
  • It's going to be the same as, like, take out your calculator, take out your AI, use that, put it away
  • It's going to be the same as, like, take out your calculator, take out your AI, use that, put it away
  • It's going to be the same as, like, take out your calculator, take out your AI, use that, put it away
  • It's going to be the same as, like, take out your calculator, take out your AI, use that, put it away
Keywords: 910, house, all
MN

Minnesota 2025 1st Special Session

Committee on Capital Investment - 01/21/25

Capital Investment

Transcript Highlights:
  • Additionally, the maximum calculations on this table under guidelines one and two don't share the full
  • /c><00:51:48.000> maximum table Additionally the maximum table Additionally the maximum calculations
  • on this table under calculations on this table under guidelines<00:51:50.680> one<00:51:50.839
  • So when you say guidelines, is this $790 million based on the calculations outlined in Guideline 1, 2
  • 790 million based on the calculations 790 million based on the calculations outlined<01:04:46.960
Keywords: 1187, senate, all
Summary: The Committee on Capital Investment held its first meeting of the 2025 session with members and staff introducing themselves and describing their priorities. Senators from both parties repeatedly emphasized the goal of passing a strong bipartisan bonding bill this year, with several members noting that local projects were delayed after no bonding bill passed the previous year. Chair Housley also said the committee would not meet later that week and previewed an upcoming presentation from MMB on federal funds. The committee then heard a presentation from MMB’s Leah Corey and Anna Ming on Minnesota’s federal funding efforts. Corey explained that MMB’s federal funds team coordinates state efforts to maximize funding from IIJA, IRA, CHIPS, and related federal programs. She said Minnesota has secured about $12.3 billion in federal funding so far, including roughly $3 billion more since the last presentation, supporting about 1,800 projects statewide. Most of the funding is going to transportation, roads, and bridges, with other major areas including clean energy and weatherization. She also highlighted an interactive public dashboard showing projects by region and noted that much of the data reflects funds flowing through the state enterprise. Corey also discussed state match programs that helped unlock federal dollars, including the IIJA discretionary match fund, the State Competitiveness Fund, and the Forward Fund. She said $180 million in state match has unlocked about $1 billion in federal investment through the IIJA discretionary match fund, nearly $17 million in state investment has unlocked nearly $90 million in federal funding through the State Competitiveness Fund, and $124 million for the Forward Fund has unlocked nearly $1 billion in federal and private investment. Members asked whether more state dollars could have brought in more federal funds; Corey said she was not sure, but noted the IIJA match fund is expected to run out in the coming months. The presentation also focused on direct pay tax credits under the Inflation Reduction Act, which allow tax-exempt entities such as governments, nonprofits, school districts, and tribal nations to receive payments for eligible clean energy projects after they are completed. Corey said the state is building awareness and technical assistance around direct pay, including educational sessions and a tax expert resource. She also described Minnesota’s Green Bank, the Minnesota Climate Innovation Finance Authority, which is beginning to issue loans for projects such as community energy, nonprofit geothermal systems, and solar-plus-battery installations.
CA

California 2025-2026 Regular Session

Senate Natural Resources and Water Committee Jun 23rd, 2026

Natural Resources and Water

Transcript Highlights:
  • warming temperature, shrinking habitat, yet diversions can continue because a cumulative runoff calculation
  • It calculates the method for water to be available. Excuse me.
Keywords: 987, senate, all
OK

Oklahoma 2026 Regular Session

Joint Committee on Appropriations and Budget Apr 6th, 2026 at 04:00 pm

Joint Committee on Appropriations and Budget

Transcript Highlights:
  • I've noticed quite a few items have been sent to the Attorney General's office, and how was that calculated
  • Because we send a lot of things over to the Attorney General, so how was that calculated?
Bills: SB1177
AR

Arkansas 2026 1st Special Session

ALC-ADMINISTRATIVE RULES Mar 19th, 2026

ALC-ADMINISTRATIVE RULES

Transcript Highlights:
  • software, we've had every year for three years in a row, we had an audit finding because we weren't calculating
  • Use a spreadsheet, use a calculator.
Summary: The Administrative Rules Subcommittee reviewed several agency rules and most were approved without objection. The Department of Agriculture moved to repeal rules tied to the now-repealed Arkansas Catfish Processors Fair Practice Act. The Department of Human Services updated Medicaid policy to clarify that pregnant women may still be referred to child support enforcement but will not be sanctioned during pregnancy and the 60-day postpartum period, removed the word “forcible” from rape/incest good-cause language, and eliminated a 90-day waiting period for ARKids B when group health coverage ends. DHS also received approval for a CMS cell and gene therapy model for sickle cell disease and a technical Medicaid medication-assisted treatment update that does not change coverage. The Department of Labor and Licensing presented several rules. One created procedures for the department to issue interpretations in local construction plan disputes under Act 591 of 2025. The Contractors Licensing Board and Residential Contractors Committee amended rules to raise the restricted commercial license threshold and light building project limit from $750,000 to $1.5 million, and to allow deferral of owner-complaint investigations while related civil litigation is pending. The HVACR Licensing Board presented broader cleanup and policy changes under Act 746 of 2025, including eliminating the Class C license by moving those holders into Class B, expanding work limits for Class A and B licensees, changing continuing education to eight hours per three-year code cycle, and keeping annual license renewal. Members asked detailed questions about impacts on businesses, training, youth working with parents, and whether any unintended burdens were created; the board said it had notified licensees and had received little pushback. The committee also granted the Department of Inspector General’s request for exclusion from rulemaking reporting for Act 473 of 2025, concluding that the statute was sufficiently detailed and did not require additional rules. In addition, the Arkansas State Library’s report was accepted, with the Department of Education stating that the library’s three existing rules should remain in effect. During the update on outstanding 2023-session rulemaking, Education explained that many delayed rules were held back because they were likely to be amended again in 2025, and members expressed concern about the length of time some rules have remained unfinished. The meeting ended after written 2025 rulemaking updates were noted, with no further action taken.
AR

Arkansas 2026 1st Special Session

ALC-ADMINISTRATIVE RULES Mar 19th, 2026

ALC-ADMINISTRATIVE RULES

Transcript Highlights:
  • software, we've had every year for three years in a row, we had an audit finding because we weren't calculating
  • Use a spreadsheet, use a calculator.
Keywords: 1204, all
WV

West Virginia 2026 Regular Session

Senate in Session Mar 14th, 2026 at 03:13 pm

West Virginia Senate Floor Meeting

Transcript Highlights:
  • contribution to the new Workforce West Virginia Unemployment Automation and Administration Fund is calculated
  • contribution to the new Workforce West Virginia Unemployment Automation and Administration Fund is calculated
Keywords: 994, senate, all
Summary: The Senate took up a series of House amendments to enrolled bills and, in each case, moved to concur, pass the bill, and in several instances set effective dates. Measures approved included SB 29 (judiciary pay increases), SB 44 (homemade food/cottage food rules), SB 617 (protections against financial exploitation of eligible adults), SB 742 (involuntary hospitalization requirements), SB 952 (court security fund transfer), SB 1008 (asbestos and silica statute of limitations), SB 723 (law enforcement cooperation with bordering states), SB 947 (birth certificate copies for homeless minors), SB 392 (personal income tax reduction), SB 54 (criminal penalties for abuse or neglect of incapacitated adults), SB 228 (technology in child abuse/neglect investigations, including a three-county caseworker aid pilot), SB 231 (value-based payment requirements), SB 402 (Workforce Readiness Opportunity Act, with the House removing several provisions but retaining a micro-credential program), SB 553 (temporary transfer of contractor licenses to qualifying immediate family members), SB 575 (refusal review hearings), SB 686 (coal code modernization and minors protection), SB 906 (lawful prescription of crystalline polymorph psilocybin under FDA recommendations), SB 1026 (penalties for disturbing religious worship), SB 63 (Sustaining Opportunities for Academics and Rural Schools Act), SB 502 (Women’s Collegiate Sports Protection Act), and SB 153 (Unemployment Automation and Administration Fund). Most of these passed with unanimous or near-unanimous votes; SB 392 passed 31-2 on the first vote and was later reconsidered and passed again 32-2. Several bills were made effective from passage or on July 1, 2026, by the required supermajority votes. The chamber also considered Senate Executive Message No. 4 from the Committee on Confirmations. The Senate confirmed all nominees except number 54 in a 33-0 vote, then separately confirmed nominee 54 by a 30-3 vote. In debate on SB 392, the majority leader explained that the House removed a proposed vape tax increase to preserve the income tax reduction, while a senator from the 13th spoke about affordability concerns, tax relief, and urging action on gasoline prices; those remarks were ordered into the Journal. After the legislative business, the Senate received several introductions of guests and visitors in the galleries, including state police sergeants, family members of senators and pages, and the wife of the newest senator from Pleasants County. The Senate then agreed to recess until 5:30 p.m., with the Rules Committee scheduled to meet immediately after recess.
AR

Arkansas 2026 Regular Session

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026

LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS

Transcript Highlights:
  • 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
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.