Video & Transcript Research : 'payroll support'

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WA

Washington 2025-2026 Regular Session

Pension Funding Council Jun 23rd, 2026 at 02:00 pm

Pension Funding Council

Transcript Highlights:
  • are only paid by the employer, and they are paid as a percentage of pay over all retirement plan payroll
  • Be summarized by those two main bullets, those two top main bullets, which is to support the rate-setting
Keywords: 904, all
TX

Texas 89th Regular

Natural Resources Mar 12th, 2025

Natural Resources

Transcript Highlights:
  • However, we cannot support House Bill 391.
  • I supported that legislation.
  • Of course, improved that, um, every session we have come back supporting. not opposing, supporting bills
  • We were the taxing jurisdiction that supported Senate Bill 2.
  • I fully support 310 and proposed. to you and urge you or I support 310 as proposed and urge you to support
AR

Arkansas 2026 Regular Session

ALC-REVIEW Mar 17th, 2026

ALC-REVIEW

Transcript Highlights:
  • is a new federal grant valued at $11,500 to North Arkansas Regional Medical Center, and this is to support
  • This is Amendment 5 to an existing contract, and this is for support. ...Stofer, LC.
  • This is to continue management of the independent assessment and support program.
  • Sergeant Corey Ray with the Air Support Unit.
  • Charles Weiman, Director of Maintenance for Air Support. Good afternoon, gentlemen.
Summary: The ALC-Review Subcommittee reviewed seven methods of finance, including university projects at ASU Jonesboro and Mountain Home, Black River Technical College deferred maintenance, UA Batesville’s Farm Project Gateway Center, UAMS PET cyclotron equipment, a new allied health building at UAPB funded by a federal grant, and UCA’s multi-purpose arena design work. The committee also approved an alternative delivery construction project for UAPB’s Allied Health and Sciences Building, with East Harding Construction selected and AMR Architects as designer. Members then approved discretionary grants from the Department of Health and DHS, including support for a heart attack center designation, community health worker training, homeless services funding corrections, behavioral health transition support, and an enabling technology pilot. In the contracts section, the committee reviewed RFQs, construction-related contracts, intergovernmental contracts, and a large slate of out-of-state and in-state contracts covering topics such as seatbelt survey data collection, Medicaid and DHS systems, state hospital staffing and services, veterans’ services, education assessments, and state IT and procurement projects. Several contracts drew extended questioning. Senators and representatives pressed DHS and the Department of Veterans Affairs about heavy reliance on contract nursing and staffing costs, and officials said they were using pay incentives and recruitment efforts to increase state employee staffing. Members also questioned AEDC’s lithium supply chain study and the Department of Education’s security contract, with concerns about projected costs and repeated amendments. The committee held three in-state contracts—Department of Education security services and two DHS staffing contracts—until Friday, then adopted the remaining contracts and received informational reports on contract amendments, executed contracts, and emergency procurements before adjourning.
FL

Florida 2025 Regular Session

April 10, 2025 - 09:00 AM

Transcript Highlights:
  • Slater Bayliss, Ledger Technologies Incorporated, waves in support. Thank you.
  • Your opponent on the amendment, do you support the bill overall?
  • Your opponent on the amendment, do you support the bill overall?
  • And I hope you support my amendment. Thank you.
  • So great bill, and I look forward to supporting it.
Summary: The Insurance and Banking Committee met with a quorum and heard three bills. HB 487 would authorize the CFO and State Board of Administration to invest up to 10% of certain state funds in Bitcoin, require specified custody methods, allow Bitcoin lending under rule, and create a process for accepting taxes and fees in Bitcoin. The sponsor and several proponents argued it would diversify state investments, hedge inflation, and position Florida as a leader in digital assets. Members raised concerns about volatility, security, valuation, and whether Bitcoin was being singled out over other cryptocurrencies, but the bill was reported favorably after debate and a roll call vote. The committee then considered HB 7011, an Open Government Sunset Review measure for records of insolvent insurers. The bill would continue some exemptions but make additional records public, including underwriting files, risk-solvency assessments, corporate governance annual disclosures, and the names, benefits, and compensation of insurance executive officers. There was no public testimony, and members discussed privacy and safety concerns, but the bill passed and was reported favorably. Finally, the committee heard HB 1433 on hurricane mitigation grants and insurer regulation. The bill would tighten restrictions on former executives of failed insurers, raise capital requirements for new insurers, and require mitigation credits when homeowners receive Safe Florida Home funds. An amendment was adopted to require a licensed person to make final claim-denial decisions when AI or automation is used and to prioritize filings that lower rates. Consumer advocates supported the transparency and consumer protections, while industry representatives urged caution on the AI provisions. After debate, the amended bill was reported favorably. The meeting ended with closing remarks from the ranking member, vice chair, and chair reflecting on the committee’s work and likely final meeting of the term.
LA

Louisiana 2026 Regular Session

Senate May 31st, 2026

Louisiana Senate Floor Meeting

LA

Louisiana 2026 Regular Session

Senate May 31st, 2026

Louisiana Senate Floor Meeting

Transcript Highlights:
  • Through her platform, she provides practical tools that support nutrition, physical activity, confidence
  • I ask you to support the amendments. Senator Talbot moves to concur in Senate Bill 414.
Summary: The Senate met with 29 members present, heard a prayer and national anthem presentation, and approved the journal without objection. The chamber then received multiple messages from the House on conference committee reports and concurrence actions, and took up a long calendar of Senate resolutions and House/Senate bills returned from the House with amendments. Several resolutions were adopted without objection, including commendations and requests for reports or studies, while others were left over or returned to the calendar. The Senate concurred in or adopted amendments on a series of bills covering registrar compensation (SB 25), broadband administration and reimbursement (SB 80), school safety master key boxes (SB 132), dental coverage for cancer treatment (SB 155), paid parental leave for educators (SB 157), election supervisor compensation days (SB 202), water utility service line replacement funding (SB 228), weight management services through the Office of Group Benefits (SB 250), medical debt protection (SB 414), Medicaid coverage of weight-loss medication (SB 443), and design-build authority for vertiport facilities (SB 513). It also adopted a House concurrent resolution urging backup motors for the St. Claude Avenue Bridge (HCR 32). One bill, SB 479 on removal of certain judges, had its amendments rejected and was sent to conference. The chamber then considered conference committee reports on several measures. Reports were adopted on SB 312 (labor organization dues and fees), SB 208 (veterans services and VA-related restrictions), SB 382 (workers’ compensation advisory council and reimbursement schedule timing), SB 389 (agent and athlete registration and fee review), and multiple House bills including HB 359 (party primary qualifying rules), HB 368 (New Orleans historic preservation lien procedures), HB 468 (wholesale residential real estate definitions), HB 552 (DWI-related responsive verdict language), HB 732 (motor vehicle fines/fees and hybrids), HB 870 and HB 1236 (pharmacy benefit manager and insurance provisions), and HB 1117 (prescription period issues). HB 210 on retroactivity was also adopted after debate. Several conference reports were temporarily passed over or returned to the calendar, including HB 953, and the Senate adjourned to reconvene the next morning for final work.
NV
Transcript Highlights:
  • We will begin with testimony in support of SB 507 here in Carson City.
  • Is there anyone wishing to provide testimony in support of SB 507?
  • Seeing no one approach, AVH, is there anyone on the line in support of SB 507?
  • If you would like to testify in support of Senate Bill 507, please press star 9 to take your place in
  • Smaller boards need the most support, yet the funding model charges them the least.
Bills: SB507
NH

New Hampshire 2025 Regular Session

House Labor, Industrial and Rehabilitative Services (01/28/2025)

Labor, Industrial and Rehabilitative Services

Transcript Highlights:
  • So I'm supporting...
  • <02:02:28.280> with Beyond kind of temporary support with Beyond kind of temporary support
  • <02:08:09.280> through moving on we we try to support through moving on we we try to support
  • <04:17:16.159> for come up with a bipartisan support for come up with a bipartisan support
  • <04:40:46.360> House<04:40:46.680> Bill we support House Bill we support House Bill
Keywords: 1189, house, all
MN

Minnesota 2025-2026 Regular Session

House Workforce, Labor, and Economic Development Finance and Policy Committee 4/8/25

Workforce, Labor, and Economic Development Finance and Policy

Transcript Highlights:
  • documentation to that request, such as purchase orders, receipts, and payroll records.
  • When DED identifies an payroll records.
  • Pathways to Prosperity is aimed at supporting Minnesotans who may face barriers to employment.
  • <00:47:26.079> motans Prosperity is aimed at supporting motans Prosperity is aimed at supporting
  • Grantees who responded to our survey generally had favorable opinions about DEED support to them.
Keywords: 1183, house
OK

Oklahoma 2026 Regular Session

Health and Human Services Oversight REVISED: SB1304 - Added Apr 15th, 2026 at 03:00 pm

Health and Human Services Oversight

Transcript Highlights:
  • measure as a private child placing agency under contract with the department to recruit, retain, and support
  • But at some point, if we're going to treat them and help them and support them and counsel them.
  • though those Oklahoma nonprofits we should be supporting instead of looking outside of the state and
  • supporting someone else.
  • Has there been an appropriation to help support this system.
NH

New Hampshire 2025 Regular Session

House Finance Division I (03/05/2025)

Transcript Highlights:
  • They have a fairly sophisticated centralized payroll system, and they do a good job at that, so, um,
  • <00:50:51.559> and<00:50:51.720> Carolyn with with uh Das payroll and Carolyn with
  • with uh Das payroll and Carolyn Boyd<00:50:52.400> and<00:50:52.520> her<00:50:53.079><
  • lot of support lot of support there<03:35:03.080> thank<03:35:03.279> you<03:35:03.520
  • We fully support the premise of the legislation.
Keywords: 928, house, all
Summary: The committee took up House Bill 2 retirement provisions, focusing on Group Two/Tier B changes in pages 25-39. Jan Goodwin of the New Hampshire Retirement System and deputy chief counsel Mark Kavanaugh explained that the 2025 bill is largely similar to prior versions, but it restores certain pre-2011 benefit rules for Tier B members, including changes to average final compensation and earnable compensation, and it also addresses the annuity multiplier for years of service. Members discussed the tier structure, with Tier A referring to vested members, Tier B to those hired before 11/1/12 who were not vested, and Tier C to later hires. Several members expressed concern that the bill’s purpose was to restore Tier B benefits, not to change Tier A rules or create broader changes affecting newer hires. The retirement system flagged two likely drafting problems. First, it said a provision appears to omit a special-duty/earnable-compensation limitation in the Group Two section, which they believed was a scrivener’s error caused by moving language out of the Group One definition without adding it back for Group Two. Second, they noted the bill’s multiplier language overlaps with changes already enacted in HB 1647, which increased the multiplier for service beyond 15 years for Group Two and carried an estimated $26 million cost. The committee discussed that HB 1647 was originally broader in the House, but the Senate narrowed it to Tier B only. The actuary’s comparison of the 2023 and 2025 HB 2 versions showed the bills are close, but the 2025 version differs in funding and timing. Staff said the 2025 bill appropriates $2.5 million more per year for 10 years, and that, together with updated actuarial assumptions and a larger share of the affected tier having already retired or otherwise left service, results in a larger reduction in unfunded liability than the 2023 bill: about $98.2 million versus $68.5 million. Employer contribution impacts were described as small overall, though the 2025 bill was said to be somewhat more favorable than the 2023 version. Members also questioned why House Bill 1 only funds $5 million in the first year, and staff said that was tied to the governor’s revenue estimate and that the full funding does not begin immediately. No votes were taken in the portion provided; the committee mainly received testimony, asked clarifying questions, and noted that some issues would be addressed in the fiscal note worksheet.
WA

Washington 2025-2026 Regular Session

Statute Law Committee Jun 10th, 2025

Statute Law Committee

Transcript Highlights:
  • in our office staff is, we'll be getting a step increase in July to be reflected on the July 25th payroll
Summary: The committee began with introductions of members and staff, then approved the minutes from the previous meeting and approved a step increase for Code Advisor Kathy Buckley. Staff reported on publication sales and distribution, noting that 2024 paper and paid sales were down from prior years, while online access and reduced demand for printed copies continued to trend downward. Members discussed the continuing role of printed RCWs and session laws, with staff explaining that libraries and counties remain the main paper purchasers and that some specialized titles are still produced in print and electronic formats. The committee then reviewed a table of “multiple actions” affecting RCW sections from the 2025 session. Staff explained that 153 sections had multiple amendments or related actions, but most could be merged through editorial authority; about 10 sections would likely need future legislative cleanup. The committee approved the table, allowing staff to proceed with merging where possible. Financially, staff reported the office was on track to return about $542,000 to the state, though that amount may decrease slightly because of end-of-year purchases, including a shared printer for LSS. They also noted a slight budget reduction for the next fiscal year, but said staffing adjustments and existing coverage should prevent problems. The committee discussed upcoming rulemaking to align the office’s public records procedures with House and Senate practices, including designating a public records officer and updating language to reflect current legislative structure. Staff said the process would follow standard APA rulemaking and could take roughly six months. Members also heard about a prior “video auditor” incident at the office and the office’s response and training. Finally, staff provided a building update: the office is scheduled to move back into the renovated Pritchard building on September 14, 2026, with furniture selection underway. At the end of the meeting, staff shared session statistics, including 424 session law chapters, 1,305 House bills introduced, 1,082 Senate bills introduced, 238 House bills passed, and 193 Senate bills passed, and the committee adjourned.
CA

California 2025-2026 Regular Session

Assembly Judiciary Committee Jun 30th, 2026

Judiciary

Transcript Highlights:
  • I support the bill.
  • Please support this bill.
  • I support SB 28. Thank you. I support SB 28. Thank you.
  • I support SB 28. Thank you. Thank you. I support SB 28. Thank you.
  • In support. Thank you.
Keywords: 988, house, all
AZ

Arizona 2026 Regular Session

03/18/2026 - House Science & Technology

Science & Technology

Transcript Highlights:
  • I support all 50 states for ACTA, as well as cities and counties.
  • Because whatever costs you try to save on day one, you have to support it on day two.
  • And sometimes those things are no longer supported and become security risks, right?
  • And sometimes those things are no longer supported and become security risks, right?
  • They manage the state networks, all the state cloud providers, the human resources system, the payroll
Keywords: 1182, all
Summary: The House Science and Technology Committee met and heard two informational presentations, with no bills considered and no votes taken. Deloitte Infrastructure Insights presented a transportation AI tool, Infrastructure Insights Pro, focused on vulnerable road user safety and pedestrian crash analysis. The presenter described how the platform ingests agency data such as crash records, GIS layers, and project management systems to generate map-based insights, trust scores for data reliability, and draft concept reports. Members asked about how long similar reports took before AI, whether the tool had been used in other states, and whether it reduced cost or effort; the presenter said a report that once took six to eight months could now be drafted in hours, that the safety use case had been implemented at Caltrans, and that the main savings were in staff effort. The committee then heard from OCTA and Socure on digital identity, fraud prevention, and resident access to government services. The presenters argued that state and local governments should move toward a single, privacy-preserving digital identity experience that reduces multiple logins, improves security, and helps stop fraud by using contextual signals such as device, location, and document validation. They said Arizona already uses OCTA for more than 40,000 employees and some citizen services, and that Socure supports identity verification for public programs, including Arizona’s Empowerment Scholarship Account. A lengthy discussion followed about Real ID, state digital IDs, privacy, Fourth Amendment concerns, federal funding, and whether identity systems could become a national ID or surveillance tool. The presenters responded that states should retain control, that verifiable digital credentials can limit what information is shared, and that Arizona could centralize resident identity with privacy guardrails while preserving choice. The committee adjourned without further business.
TX

Texas 89th 2nd C.S.

89th Legislative Session Apr 8th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • As we recognize Black Lawyers and Students Day, let us recommit to supporting BJLI's vital work in expanding
  • Respectfully, I, um, do not support this amendment.
  • Members, I really appreciate your support in this bill.
  • Let's keep supporting rural and low income Texans.
  • I look forward to supporting it. Thank you so much. New passage.
CA

California 2025-2026 Regular Session

Assembly Judiciary Committee May 6th, 2025

Transcript Highlights:
  • We support the bill in print.
  • I've supported this before. We'll support it today.
  • We're in support. Thank you.
  • We strongly support AB 806.
  • Any support? If we asked for an aye vote. Any support?
Summary: The committee heard testimony on several bills. AB 416 would allow emergency room physicians to initiate 5150 mental health holds, with supporters saying it would reduce emergency room bottlenecks and speed care for patients in crisis. County and behavioral health representatives opposed the bill, and some members raised broader concerns about the 5150 system and juvenile placements. The bill was ultimately approved on a do-pass as amended vote. AB 446, the Surveillance Pricing Act, drew extensive testimony. The author and supporters argued it would prohibit businesses from using personal data to charge different prices for the same product or service, describing the practice as discriminatory and exploitative. Business and industry groups opposed the bill, warning that its language was too broad, could affect discounts and loyalty programs, and would create litigation risk through a private right of action. After discussion about enforcement and possible amendments, the bill passed on a do-pass motion. AB 632 would give local governments a faster way to collect penalties for serious code violations, including unsafe housing, fire hazards, and illegal cannabis activity, by allowing certain fines to become money judgments and clarifying lien authority. It had support from county and city groups and no opposition was voiced in the hearing; the bill passed as amended. ACA 7, a constitutional amendment intended to clarify and limit misuse of Section 31A, also moved forward after brief support testimony. The committee then took up AB 649, which would extend protections for businesses that proactively obtain certified access specialist inspections and fix accessibility violations; the author, a small business owner, and others testified in support, while disability rights groups moved to neutral after amendments. Members discussed the balance between access enforcement and reducing predatory litigation, and the bill was still under consideration as the transcript ended.
CA
Transcript Highlights:
  • I fully support this being in the final budget.
  • I'm in support of the Wright Grant, also in support of the LAO's report, and also in support of, well
  • My name is Henry Ortiz, in support of the Wright Grant, also in support of the LOA's report, and also
  • Without that funding, we would be unable to support over 50% of those victims, so we urge your support
  • We support investments in health, not harm.
Summary: Assembly Budget Subcommittee No. 6 heard the Governor’s May Revision proposals for the judicial branch, the Board of State and Community Corrections, the Department of Justice, and the California Department of Corrections and Rehabilitation. The Legislative Analyst’s Office opened with a warning that the state budget remains structurally imbalanced and urged the Legislature to avoid new ongoing spending unless offset by reductions elsewhere. In the judicial branch discussion, the Judicial Council highlighted language access funding, appellate court security, a backfill for the state court facilities construction fund, and an extension of the lactation room mandate; Finance supported most items but suggested reporting language on interpreter costs and reducing the General Fund backfill. Members raised concerns about judicial vacancies, long-term salary freezes, remote hearings, and the lack of progress on court staffing in some counties. For the Board of State and Community Corrections, the administration proposed $10 million one-time each for the Missing and Murdered Indigenous People grant program and a human trafficking vertical prosecution grant program. The LAO said both should be weighed against other priorities and suggested the Legislature consider whether the Tribal Nations Grant Fund could support MMIP work, while Finance said it preferred General Fund support and wanted more review before any fund swap. Members strongly supported MMIP funding and asked whether ongoing support would be considered. On the human trafficking grant, Finance said BSC was a good fit because of its grant administration experience and prior vertical prosecution work, while legislators asked why the program was not placed with the Office of Emergency Services as originally contemplated in prior legislation. The Department of Justice presented antitrust litigation funding, Medi-Cal Fraud and Elder Abuse staffing, completion of organized retail criminal enterprise cases, and trailer bill language for a continuous appropriation from the Victims of Consumer Fraud Restitution Fund. The LAO supported the antitrust account use but questioned the Unfair Competition Law Fund’s ability to cover the full request without General Fund repayment, and recommended against a continuous appropriation for the restitution fund in favor of a more limited mechanism with legislative oversight. Finance said the fund would remain solvent and defended the continuous appropriation as necessary to pay victims promptly. In the CDCR portion, the largest discussion centered on the Boston Consulting Group efficiency review and sharply reduced savings estimates; LAO said the department had not fully explained the proposed position eliminations or future $100 million savings target, while Finance said the work reflected deeper analysis and ongoing efforts to find savings. Members repeatedly pressed CDCR and Finance on the gap between earlier promised savings and the revised figures. CDCR also outlined population projections showing continued declines in prison and parole populations, while LAO again urged the state to close an additional prison to save ongoing costs. The department then walked through several May Revision items, including workers’ compensation funding, a Corcoran honor housing dorm, incarcerated firefighter pay implementation, an incarcerated menopause program, mental health receiver staffing, mental health resource teams and crisis intervention teams, medical classification staffing changes, and AI note-taking for the electronic health record. LAO generally recommended limiting-term funding and more reporting for many of these proposals, while Finance defended them as necessary ongoing investments or court-ordered obligations. Members questioned the cost of workers’ compensation, the need for more prison closures, the lack of funding for women’s facility violence prevention, and the timing and transparency of the BCG savings process. No votes were taken.
ND

North Dakota 2026 1st Special Session

Legislative Audit and Fiscal Review Committee Jun 17th, 2026 at 10:00 am

Legislative Audit and Fiscal Review Committee

Transcript Highlights:
  • We found payroll was charged to federal awards and was not supported by timekeeping records, and also
  • We found payroll was charged to federal awards and was not supported by timekeeping records, and we also
  • It's more so making sure you have support for those grants.
  • It's more so making sure you have support for those grants.
  • support services from NDAT.
Keywords: 908, all
ND
Transcript Highlights:
  • We found payroll was charged to federal awards and was not supported by timekeeping records, and also
  • We found payroll was charged to federal awards and was not supported by timekeeping records, and we also
  • Any supporting documentation.
  • , so desktop support.
  • support services from NDIT.
Summary: The committee was called to order, the Pledge of Allegiance and prayer were offered, and the minutes from the previous meeting were approved. Members then received a memo summarizing major audit items and began hearing audit presentations from the State Auditor’s Office and private auditors on a range of state agencies and organizations. Several audits were reported as clean, including the Bank of North Dakota, the North Dakota Guaranteed Student Loan Program, the Office of the Governor, the Office of the State Treasurer, the Office of Management and Budget, the Department of Transportation’s flexible transportation fund, Lake Region State College, and the Department of Environmental Quality. The North Dakota Stockmen’s Association also received an unmodified opinion, though repeat findings were noted for limited segregation of duties and financial statement preparation due to its small staff. The Council on the Arts audit found two findings: payroll charged to federal awards without adequate timekeeping records, and unallowable expenditures from a restricted cultural endowment fund. The Department of Public Instruction audit identified unsupported scholarship applications in the paraprofessional-to-teacher program, though additional testing showed the funds were used for their intended purpose. The most extensive discussion centered on the North Dakota Racing Commission audit, which identified four findings: overspending the promotion fund’s 25% operating limit, grant conditions not being met, improper Breeders Fund awards, and improper procurement for advertising services. Racing Commission director Bruce Johnson acknowledged complacency and weak controls, said the agency would tighten procedures, and explained that the commission had since worked with procurement and would follow the rules more closely. Auditors also explained that the commission would now be audited every two years because of the findings. Another major discussion involved the University of North Dakota School of Law, where auditors found a lack of documentation supporting admissions decisions for post-baccalaureate programs. UND officials said they remain in good standing with the American Bar Association but agreed better documentation and tools are needed; the committee pressed for more transparency and follow-up on admissions criteria. The committee also received an update on Dakota College at Bottineau, where Minot State University reported that bank reconciliations had been brought current after a significant backlog and would now be maintained through shared services. Members requested a written follow-up report on the issues and corrective actions. Finally, the North Dakota Fair Association explained that its foundation has been dissolved and remaining funds were transferred to another nonprofit for continued support of the state fair, and the Department of Public Instruction provided an update on school meal debt, saying the reported amount was about $1.1 million from a partial district survey and that debt remains a local issue, though it could be revisited if school meal funding changes.
ND

North Dakota 2026 1st Special Session

Legislative Audit and Fiscal Review Committee Jun 17th, 2026

Legislative Audit and Fiscal Review Committee

Transcript Highlights:
  • We found payroll was charged to federal awards and was not supported by timekeeping records, and also
  • It's more so making sure you have support for those grants.
  • And from our to support that.
  • , so desktop support.
  • support services from NDIT.
Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.