Video & Transcript Research : 'financial statement'

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HI

Hawaii 2026 Regular Session

House Chamber - Thu Mar 19, 2026, 12:00PM HST - Day 30

Hawaii House Floor Meeting

TX

Texas 89th Regular

Senate Session Mar 10th, 2025

Texas Senate Floor Meeting

HI

Hawaii 2026 Regular Session

CPN-AEN Informational Briefing 04-15-2026

Hawaii Senate Floor Meeting

Transcript Highlights:
  • problems, not to mention financial problems, not to mention public<00:07:36.240> health<00:07
  • I guess that statement is generally true, but it's not applicable in this situation because the PPA,
  • If we’re looking at this statute on the screen right now, is this an accurate statement? No.
  • The challenge with the that statement The challenge with the that statement that<00:54:08.720>
  • and I made a statement and I made a statement then<01:09:21.040> they<01:09:21.160> decided
HI

Hawaii 2026 Regular Session

PSM-HWN Informational Briefing 04-15-2026

Hawaii Senate Floor Meeting

Transcript Highlights:
  • to work on a short notice request we received from WAM 2 about the position deletions and impact statements
  • impact statements they're asking for. impact statements they're asking for.
  • <00:09:54.720> of mission, vision, values statement of mission, vision, values statement of
  • And strictly from the financial side, it's going to save us money if we can do this.
  • And strictly from the financial side, it's going to save us money if we can do this.
LA

Louisiana 2026 Regular Session

House of Representatives Mar 26th, 2026

Louisiana House Floor Meeting

TX

Texas 89th Regular

Senate Session (Part I) Jun 2nd, 2025

Texas Senate Floor Meeting

TX

Texas 89th Regular

Senate Session (Part II) Jun 2nd, 2025

Texas Senate Floor Meeting

TX

Texas 89th Regular

Senate Session Mar 13th, 2025

Texas Senate Floor Meeting

Bills: SJR18, SCR9, SCR13, SB10, SB14, SB19, SB263, SB412, SB441, SB523, SB569, SB687, SB688, SB707, SB766, SB914, SB971, SB1006, SB1066, SJR36, SJR18, SCR9, SCR13, SCR25, SB565, SB372, SB495, SB842, SB971, SB1066, SB765, SB523, SB62, SB19, SB18, SB666, SB688, SB707, SB888, SB687, SB706, SB847, SB290, SB766, SB11, SB10, SB13, SB263, SB412, SB441, SB569, SB914, SB1248, SB740, SB14, SB1006, SB504, SB917, SB925, SB388, SB1902, SB1121, SB995, SB857, SB305, SB296, SB284, SB35, SB6, SB815, SB3, SB1281, SB1379, SB1300, SB1497, SB1499, SB1498, SB1451, SB263, SB523, SB569, SB688, SB766, SB914, SB971, SB1066, SR215, SR245, SR247, SR258, SCR9, SJR56, SJR63, SJR64, SJR69, SJR70, SJR71, SCR30, SCR31, SCR32, SCR33, SB1701, SB1702, SB1703, SB1704, SB1705, SB1706, SB1707, SB1708, SB1709, SB1710, SB1711, SB1712, SB1713, SB1714, SB1715, SB1716, SB1717, SB1718, SB1719, SB1720, SB1721, SB1722, SB1723, SB1724, SB1725, SB1726, SB1727, SB1728, SB1729, SB1730, SB1731, SB1732, SB1733, SB1734, SB1735, SB1736, SB1737, SB1738, SB1739, SB1740, SB1741, SB1742, SB1743, SB1744, SB1745, SB1746, SB1747, SB1748, SB1749, SB1750, SB1751, SB1752, SB1753, SB1754, SB1755, SB1756, SB1757, SB1758, SB1759, SB1760, SB1761, SB1762, SB1763, SB1764, SB1765, SB1766, SB1767, SB1768, SB1769, SB1770, SB1771, SB1772, SB1773, SB1774, SB1775, SB1776, SB1777, SB1778, SB1779, SB1781, SB1782, SB1783, SB1784, SB1785, SB1786, SB1787, SB1788, SB1789, SB1790, SB1791, SB1792, SB1793, SB1794, SB1795, SB1796, SB1797, SB1798, SB1799, SB1800, SB1801, SB1802, SB1803, SB1804, SB1805, SB1806, SB1807, SB1808, SB1809, SB1810, SB1811, SB1812, SB1813, SB1814, SB1815, SB1816, SB1817, SB1818, SB1819, SB1820, SB1821, SB1822, SB1823, SB1824, SB1825, SB1826, SB1827, SB1828, SB1829, SB1830, SB1831, SB1832, SB1833, SB1834, SB1835, SB1836, SB1837, SB1838, SB1839, SB1840, SB1841, SB1842, SB1843, SB1844, SB1845, SB1846, SB1847, SB1848, SB1849, SB1850, SB2188, SB2230, SB2312, SB2345, SJR56, SJR63, SJR64, SJR69, SJR70, SJR71, SCR30, SCR31, SCR32, SCR33, SB1701, SB1702, SB1703, SB1704, SB1705, SB1706, SB1707, SB1708, SB1709, SB1710, SB1711, SB1712, SB1713, SB1714, SB1715, SB1716, SB1717, SB1718, SB1719, SB1720, SB1721, SB1722, SB1723, SB1724, SB1725, SB1726, SB1727, SB1728, SB1729, SB1730, SB1731, SB1732, SB1733, SB1734, SB1735, SB1736, SB1737, SB1738, SB1739, SB1740, SB1741, SB1742, SB1743, SB1744, SB1745, SB1746, SB1747, SB1748, SB1749, SB1750, SB1751, SB1752, SB1753, SB1754, SB1755, SB1756, SB1757, SB1758, SB1759, SB1760, SB1761, SB1762, SB1763, SB1764, SB1765, SB1766, SB1767, SB1768, SB1769, SB1770, SB1771, SB1772, SB1773, SB1774, SB1775, SB1776, SB1777, SB1778, SB1779, SB1781, SB1782, SB1783, SB1784, SB1785, SB1786, SB1787, SB1788, SB1789, SB1790, SB1791, SB1792, SB1793, SB1794, SB1795, SB1796, SB1797, SB1798, SB1799, SB1800, SB1801, SB1802, SB1803, SB1804, SB1805, SB1806, SB1807, SB1808, SB1809, SB1810, SB1811, SB1812, SB1813, SB1814, SB1815, SB1816, SB1817, SB1818, SB1819, SB1820, SB1821, SB1822, SB1823, SB1824, SB1825, SB1826, SB1827, SB1828, SB1829, SB1830, SB1831, SB1832, SB1833, SB1834, SB1835, SB1836, SB1837, SB1838, SB1839, SB1840, SB1841, SB1842, SB1843, SB1844, SB1845, SB1846, SB1847, SB1848, SB1849, SB1850, SB2188, SB2230, SB2312, SB2345
TX

Texas 89th Regular

Senate Session Mar 27th, 2025

Texas Senate Floor Meeting

Bills: SJR37, SJR57, SCR8, SB8, SB108, SB125, SB251, SB318, SB378, SB379, SB396, SB472, SB487, SB503, SB533, SB565, SB583, SB608, SB650, SB686, SB689, SB707, SB710, SB763, SB854, SB875, SB916, SB924, SB925, SB958, SB961, SB965, SB987, SB988, SB1006, SB1019, SB1021, SB1024, SB1026, SB1038, SB1146, SB1185, SB1194, SB1202, SB1252, SB1253, SB1330, SB1343, SB1362, SB1497, SB1498, SB1499, SB1527, SB1547, SB1596, SB1697, SJR36, SJR12, SJR57, SJR37, SCR22, SCR12, SCR8, SB925, SB1362, SB565, SB765, SB62, SB666, SB707, SB888, SB687, SB847, SB1248, SB504, SB857, SB305, SB296, SB284, SB1497, SB1499, SB1498, SB241, SB304, SB621, SB1023, SB1024, SB686, SB371, SB204, SB609, SB670, SB850, SB854, SB413, SB1346, SB1033, SB1220, SB1073, SB810, SB1539, SB447, SB875, SB406, SB985, SB965, SB1119, SB1505, SB1194, SB1253, SB1215, SB1302, SB856, SB583, SB673, SB681, SB1172, SB1252, SB378, SB608, SB955, SB957, SB988, SB1019, SB1021, SB1120, SB251, SB541, SB379, SB1737, SB266, SB1415, SB1527, SB125, SB599, SB1330, SB53, SB916, SB1352, SB785, SB710, SB472, SB1450, SB1502, SB1566, SB414, SB1062, SB961, SB1038, SB578, SB711, SB746, SB942, SB1404, SB1448, SB1738, SB108, SB8, SB318, SB507, SB533, SB689, SB1026, SB1349, SB1355, SB1433, SB1434, SB1596, SB1403, SB1146, SB763, SB667, SB1059, SB617, SB1567, SB503, SB16, SB310, SB311, SB396, SB505, SB1209, SB1210, SB1470, SB264, SB924, SB1029, SB1185, SB1202, SB1358, SB1364, SB1569, SB1697, SB1376, SB1228, SB519, SB878, SB1350, SB462, SB1535, SB827, SB1585, SB207, SB1207, SB1619, SB1396, SB920, SB1484, SB1273, SB1741, SB7, SB927, SB1227, SB1229, SB1353, SB1366, SB1464, SB1709, SB1729, SB1733, SB1744, SB1772, SB1816, SB1841, SB2188, SB1147, SB879, SB1008
TX

Texas 89th Regular

89th Legislative Session Apr 17th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • They will be recorded as statements in the journal.
  • After that, they'll be recorded as statements in the journal.
  • They would be recorded as statements in the journal after that.
  • Is that not the implication of your statement? Mr.
  • This was not to make a... political statement.
OK

Oklahoma 2026 Regular Session

Senate Legislative Session May 5th, 2026

Oklahoma Senate Floor Meeting

Transcript Highlights:
  • applied for this, the types of business that applied for this, the reason that we were giving that financial
  • applied for this, the types of business that applied for this, the reason that we were giving that financial
Summary: The Senate convened, established a quorum, offered prayer, and recognized a doctor, a nurse, and a student hero who rescued a driver from a burning vehicle. The chamber also welcomed a new group of pages and adopted a motion to reject House amendments to Senate Bill 1546 and request conference. Senators then adopted Senate Resolution 44 recognizing Teacher Appreciation Week, and heard remarks honoring educators in the gallery. Senator Goodwin also announced the death of former Representative Don Ross and offered condolences to his family. The Senate then took up House Concurrent Resolution 1027, setting a target sine die date of May 14 at 5 p.m. The resolution drew opposition from Minority Leader Kurt and Senator Jett, who argued the chamber still had unfinished business, but it passed 28-17. The Senate also passed SJR 50, SJR 52, and SJR 53, all related to agency rules, including expanded provider types, removal of a physician-visit cap, and medical marijuana packaging requirements. Additional measures passed included HB 1185 on preserving military and historic firearms for honor guards and museums, HB 1937 on student-employee communications and due process, HB 2035 on funeral transportation protection agreements, HB 2137 on involuntary medication procedures for competency restoration, and HB 2166 on legal newspaper distribution without a USPS permit. Later, the Senate approved a series of bills on business, licensing, public safety, and state operations. These included HB 3148 on VIN inspections by dealers, HB 3323 on removing notarization for certain electronic Service Oklahoma documents, HB 3466 eliminating petty cash at the Corporation Commission, HB 3498 updating corporation and LLC statutes, HB 3661 extending a forestry equipment sales tax exemption, HB 3678 expanding the definition of public official for electronic harassment protections, HB 3710 revising the Rising Scholars Award Program, HB 3977 updating state veterinarian qualifications, HB 3986 expanding a tax exemption, HB 4104 strengthening penalties for repeat voyeurism-related offenses, HB 4108 adding airport operational areas to critical infrastructure, HB 4142 covering conspiracies to use bombs or explosive devices, HB 4274 allowing military children to attend non-zoned schools, HB 4275 allowing case managers and peer support specialists to work for local public agencies, HB 4322 removing dual certification for funeral directors in charge, HB 4336 updating interventional pain management rules, HB 4484 allowing certain state vehicles to be used between home and work, HB 3880 on Tourism Department compensation and Oklahoma Today publication discretion, and HB 1687 creating the Uniform Health Care Decisions Act with an amended effective date. The chamber also passed HB 2959 requiring school administrators to report abuse allegations to law enforcement within 24 hours and before school questioning, with emergency passage approved. HB 3718 was then taken up with an amendment clarifying timelines for special education evaluations tied to the Lindsay Nicole Henry Scholarship; discussion centered on the new 15-school-day meeting timeline and the 45-day evaluation period. The transcript ends during questions on that amendment, before final action on HB 3718 is shown.
FL
Transcript Highlights:
  • and the financial statements of the remaining 32 districts every three years.
  • Now the question may be raised: who is responsible for the financial statements?
  • the fair presentation of the financial statements.
  • Standards Board to put the basic financial statements in a proper context.
  • The government may misstate its information on the financial statement.
Summary: The Joint Legislative Auditing Committee met to receive annual overviews of its oversight responsibilities and the work of the Auditor General and OPAGA. Committee staff reviewed the committee’s authority over state and local governments, enforcement of audit-report filing requirements, repeated audit findings, Transparency Florida reporting, and lobbying compensation audits. Auditor General Cheryl Norman described her office’s independence, audit standards, quality control, and major audit areas, including the state’s annual financial and single audits, school district and university audits, operational and performance audits, and attestation work. She also noted staffing shortages, recruitment efforts, and a request for carry-forward funds to study salaries. Members asked about whether audits can quantify recoverable dollars, how school district spending comparisons are handled, and how to raise concerns about DCF-related audits or a local city audit that has been pending for years. Norman said her office can quantify findings when possible, sometimes compares costs across districts in operational audits, and that members can bring specific concerns to the appropriate deputy auditor general or the committee. She also explained that citizen or local-government audit requests may require payment of audit costs. OPAGA Coordinator Kara Collins-Gomez outlined OPAGA’s role as a legislative research unit that conducts studies directed by law, the presiding officers, or the committee, and described its policy areas, methodologies, contract monitoring, and recurring statutory reports. Deputy Auditor General Matthew Tracy explained how to read operational audit reports, including findings, criteria, condition, cause, effect, recommendations, and management responses. Deputy Auditor General Greg Senators explained financial audit reports, including audit opinions, required supplementary information, internal control and compliance findings, federal program compliance, and management letters. The meeting concluded with thanks to the presenters and a motion to adjourn, which passed without objection.
ND

North Dakota 2026 1st Special Session

Legislative Audit and Fiscal Review Committee Mar 24th, 2026 at 10:00 am

Legislative Audit and Fiscal Review Committee

Transcript Highlights:
  • The notes to the financial statements provide detailed explanations supporting the financial statements
  • The various required financial statements for the...
  • I would welcome any questions on the financial statement.
  • on the financial statements.
  • on the financial statements.
Keywords: 908, all
ND
Transcript Highlights:
  • The notes to the financial statements provide detailed explanations supporting the financial statements
  • So the end result is that the financial statements...
  • Also included are the detailed financial statements for each of the institutions: the statement of net
  • Because those financial statements of the foundation are not presented within the financial statements
  • on the financial statements.
Summary: The committee met to receive a series of audit presentations, beginning with the statewide Annual Comprehensive Financial Report (ACFR) for fiscal year 2025. The State Auditor’s Office and OMB reported a clean, unmodified opinion for the state, with strong financial results including a $40.6 billion net position, $30.99 billion in assets, $1.81 billion in liabilities, and continued Legacy Fund growth. OMB also explained the new GASB 101 compensated-absences reporting change and discussed pension-liability fluctuations tied to discount-rate assumptions and investment performance. Members asked about how the state compares to others and about the effect of short-term commodity price swings, and OMB said the report reflects actual fiscal-year results rather than forecasts. The committee then heard the University System audit, which also received a clean opinion but included four findings: misreporting of Strategic Investment and Improvements Fund revenue, insufficient monitoring of service organizations at CTS, NDSU, and UND, improper bank reconciliations at Dakota College of Bottineau, Dickinson State, and Williston State, and investment/cash reconciliation problems at Bismarck State College related to bond proceeds. University officials agreed with the findings and said corrective actions were underway, including internal review of bank reconciliations. Members raised questions about NDSU’s use of certificates of deposit, and university staff explained that CDs are used to earn interest on funds being accumulated for future projects. Several other audits were presented, most with clean opinions and no findings, including the State Auditor’s Office, Workforce Safety and Insurance, Housing Finance Agency, Housing Incentive Fund, Job Service North Dakota, the Retirement and Investment Office, PERS, the Center for Distance Education, the Commission on Legal Counsel for Indigents, the Ethics Commission, and the Office of Administrative Hearings. Notable exceptions included a State Fair Association audit with an adverse opinion on the foundation component unit because its financial statements were not available for audit, and a Securities Department performance audit finding that performance-based pay increases and bonuses were issued without required evaluations. The committee also discussed the State Auditor’s future needs, including more staff capacity, data analytics, cybersecurity reviews, possible subpoena authority, independent legal counsel, and whether some audits—such as the Ethics Commission and State Fair—should be handled by independent third parties or under different statutory arrangements.
AZ

Arizona 2026 Regular Session

06/10/2026 - Joint Appropriations

Appropriations

Transcript Highlights:
  • government for many years, waiting until June to get clarity on what the next year looks like from a financial
  • Lastly, it increases the municipal and county population threshold requiring approval for financial assistance
  • The threshold requiring approval for financial assistance from the Greater Arizona Development Authority
  • First, the bills continue to spend the two-to-one match for the Arizona Financial Aid Trust Fund and
  • bills for fiscal year 27 first the bills continue to spend the two to one match for the Arizona financial
OK

Oklahoma 2026 Regular Session

Business and Insurance 2ND REVISED Apr 23rd, 2026 at 09:30 am

Business and Insurance

Transcript Highlights:
  • Brent Keith has been an investment advisor for 24 years and is currently registered with LPL Financial
  • He's a certified financial planner professional, a certified kingdom advisor, and a chartered advisor
  • for senior living, chartered financial consultant, and a life underwriter training council fellow.
OK

Oklahoma 2026 Regular Session

Business and Insurance 2ND REVISED Apr 23rd, 2026

Business and Insurance

Transcript Highlights:
  • advisor Brent Keith has been an investment advisor for 24 years and is currently registered with LPL Financial
  • He's a certified financial planner professional, a certified kingdom advisor, a chartered advisor for
  • senior living, a chartered financial consultant, and a life and a chartered advisor for senior living
  • , chartered financial consultant, and a life underwriter training council fellow.
Summary: The Business and Insurance Committee first handled a series of executive nominations, including appointments or reappointments to the Oklahoma Securities Commission, Real Estate Commission, State Athletic Commission, Accountancy Board, Commission on Consumer Credit, Uniform Building Code Commission, Abstractors Board, Used Motor Vehicle Dismantler and Manufactured Housing Commission, and State Banking Board. Most nominees briefly addressed the committee, and the nominations were advanced by unanimous or near-unanimous votes. One HB 4488 was laid over at the start of the meeting. The committee then considered several bills. HB 4322, which would remove a dual-licensure requirement for funeral directors and embalmers, drew questions about consumer protection and body care procedures and passed 6-3. HB 4202, changing workers’ compensation fee schedule treatment for radiology, passed unanimously. HB 4203, directing the Uniform Building Code Commission to explore guidelines for single-exit configurations in certain buildings up to four stories, passed 7-2 after concerns were raised about fire safety. HB 4457, dealing with specialty pharmacies, pharmacy benefit managers, and access to specialty medications, passed unanimously. Members also debated HB 3983, which would move Oklahoma’s moist smokeless tobacco tax to a weight-based system; supporters argued it would improve fairness and revenue stability, while opponents said it would raise taxes on some products and lacked consumer protections. It passed 6-3. HB 3660, authorizing natural organic reduction as an additional end-of-life option, prompted a lengthy debate over dignity, religious concerns, and consumer choice; it passed 5-4. HB 3802, prohibiting auto insurers from raising premiums solely because a spouse died, passed unanimously. HB 2933, a consumer protection insurance bill, passed 9-0 after extensive discussion of claims handling and insurer accountability. Additional insurance and regulatory measures—HB 2955, HB 2956, HB 3781, HB 3521, HB 3796, HB 3794, and HB 3800—were also advanced, most with little or no opposition. The chair closed by noting all executive nominations and legislation had been cleared from the committee for the year.