Transcript Highlights:

• Congratulations, Coach Ward, and the Tigers.
• Congratulations,<00:51:13.359> Coach<00:51:13.760> Ward<00:51:14.319> and<00:51:
• 14.559> the Congratulations, Coach Ward and the Congratulations, Coach Ward and the Tigers.<00

Keywords: U.S. House of Representatives Floor Proceedings on Wednesday, March 25, 2026, 1012, house, all

Transcript Highlights:

• Swing, Sergeant Tamisha Cherry, Deputy Holden Brick House, along with firefighters Alex and Robert Ward
• c><00:11:07.040> Alex<00:11:07.360> and<00:11:07.680> Robert<00:11:08.079> Ward
• , with firefighters Alex and Robert Ward, with firefighters Alex and Robert Ward, who<00:11:08.880

Keywords: U.S. House of Representatives Floor Proceedings on Wednesday, February 25, 2026, 1012, house, all

Transcript Highlights:

• I'm Patrick Long representing Hillsboro 26, which is Ward 7 of the city of Manchester.
• 04:22:07.760> a representing Hillsboro 26, which is a representing Hillsboro 26, which is a ward
• <04:22:10.080> Uh<04:22:10.399> so ward 7 of the city of Manchester.
• Uh so ward 7 of the city of Manchester.

Keywords: 1189, house, all

Transcript Highlights:

• Thank you, Assembly Member Ward, you are up next. You are up next. Thank you, Mr. Chair.
• Assembly Member Ward, you've been very fortunate today with a W. That'll be going before noon.

Keywords: 987, senate, all

Transcript Highlights:

• legislature, just regarding this issue, when we talk about exceeding levy limits, my understanding is Ward
• Can I just... so other jurisdictions within Ward County areas, so the Dickinson school district there

Keywords: 908, all

Transcript Highlights:

• legislature, just regarding this issue, when we talk about exceeding levy limits, my understanding is Ward
• And they just—so other jurisdictions within, uh, Can I just—so other jurisdictions within Ward County

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.

Transcript Highlights:

• courts in determining whether a particular less restrictive program is an appropriate placement for a ward
• courts in determining whether a particular less restrictive program is an appropriate placement for a ward

Keywords: 987, senate, all

Transcript Highlights:

• the course of that one video going out, that child got removed from the mom's home, put in a psych ward
• size of Detroit, Michigan, the same size of Las Vegas, Nevada, the same size as Atlanta, Georgia, one ward

Bills: HB2268, HB3000, HB3043, HB3066, HB3078, HB3143, HB3144, HB3244, HB3298, HB3320, HB3467, HB3321, HB3329, HB3431, HB3464, HB3499, HB3500, HB3586, HB3590, HB3650, HB3671, HB3695, HB3700, HB3701, HB3764, HB3767, HB3834, HB3931, HB3934, HB3940, HB3944, HB3979, HB3985, HB4113, HB4294, HB4302, HB4317, HB4324, HB4359, HB4426, HB4427, HB4430, HB4431, HB4434, HJR1077, SR42, SR35, HJR1023, HB1225, HB1374, HB1381, HB1590, HB1675, HB2153

Keywords: HB2268, Oklahoma Health Care Authority, OHCA, appropriation, General Revenue Fund, PACE, Programs of All-Inclusive Care for the Elderly, elderly care, aging Oklahomans, long-term care, Medicaid, health care funding, provider reimbursement, rate increase, low-income seniors, senior services, integrated care, emergency measure, cosmetology, barbering

Summary: The Senate began with a quorum call, gallery introductions, and extended farewell remarks from Senator Jett, who reflected on his six years in the Legislature, his focus on representing constituents, protecting families, and holding government accountable. Several senators responded with personal tributes, praising his conviction, faith, family involvement, and willingness to ask difficult questions. No votes were taken during the farewell portion. The chamber then considered House Bill 2268, a PACE appropriation to support comprehensive care for low-income seniors and expand services in rural Oklahoma. The bill was amended to restore the title, advanced, and passed 34-9, then passed as an emergency measure 36-7. House Bill 3000, a cosmetology and barbering measure, made multiple changes including board reorganization, adding a human trafficking specialist and massage therapist, shifting some licensing functions to Service Oklahoma, and eliminating the massage therapy advisory board. It drew significant debate over process and policy, especially from senators concerned about late changes, lack of board input, and the human trafficking rationale; it passed 25-19 and then as an emergency 33-11. The Senate also passed House Bill 3043, allowing the Oklahoma Department of Veterans Affairs to hire prorated seasonal staff for veterans homes, 37-6; House Bill 3066, creating a revolving fund for federal workforce training money for behavioral health recruitment and retention, 38-6 and as an emergency; and House Bill 3078, allowing donation options on state payment forms for the ODVA revolving fund, 45-0 and as an emergency. Additional measures passed included House Bill 3143, extending the moratorium on new medical marijuana business licenses to 2028, 39-7; House Bill 3144, capping medical marijuana commercial grower licenses at 2,550 after amendment, 34-12; House Bill 3244 on identity theft, 46-0; House Bill 3298 on child interview procedures in court cases, 46-0 and as an emergency; House Bill 3320, replacing the traditional sunset process with more immediate legislative review of agencies, 33-13 and as an emergency; House Bill 3321, requiring county data collection and reporting related to court costs and financial obligations, 45-0 and as an emergency; House Bill 3329, a trailer bill adding a repealer and a sunset for the Board of Psychological Examiners, 33-10 and as an emergency; House Bill 3431, expanding restrictions on foreign entities owning or leasing land and critical minerals, 43-0; House Bill 3464, setting safety and training requirements for certain projects involving fire code compliance and decommissioning, 43-0 and as an emergency; and House Bill 3499, expanding special judges’ authority over vehicle title orders, which was presented and advanced as the transcript ended.

Transcript Highlights:

• I'm a former foster youth and ward of the court.
• 1376, which implemented in just January of this year, set that 12-month mandatory presumption for all wards

Summary: The committee heard testimony on several public safety bills, with most of the discussion focused on AB 1650, AB 2014, AB 1886, AB 2126, AB 2624, and AB 2257. AB 1650 would require clearer identification on privately owned vehicles rented or leased to government agencies for enforcement operations; supporters framed it as a transparency and safety measure in response to ICE activity, while no opposition testified. AB 2014 would allow post-conviction habeas relief where gender bias or stereotypes were used at trial and may have affected the outcome; supporters described cases involving sexist and anti-LGBTQ stereotypes, while the California District Attorneys Association opposed the bill as overbroad and likely to restrict relevant evidence, though the author said recent amendments removed the evidence-code provisions and left only the habeas remedy. AB 1886 would extend a 12-month probation presumption to youth in out-of-home placements and those discharged from secure youth treatment facilities; youth advocates supported it as a fairness and rehabilitation measure, while judges, probation officials, and district attorneys opposed it as undoing a recent compromise and limiting individualized decisions. AB 2126 would speed hiring of peer partners in child welfare by creating a narrow exemption process for certain foster-youth-related offenses; it drew broad support and no opposition. AB 2624 would expand the Safe at Home address-confidentiality program to immigrant service providers, employees, and volunteers; supporters cited threats, doxing, and harassment, while one journalist opposed it over possible effects on reporting, and the author and committee members said the bill preserves press protections and is narrowly aimed at threats and harassment. AB 2257 would restore county authority to create a separate corrections department to run jails instead of the sheriff; supporters argued it would improve accountability and address jail deaths and fiscal problems, while sheriffs opposed it as unnecessary and said sheriffs are already subject to oversight. The committee also noted several bills pulled by their authors and adopted a consent calendar of unrelated measures. Votes were not always taken immediately because the committee was waiting for a quorum, but AB 2624 was moved on a do-pass-as-amended motion to Appropriations and left on call, and the chair indicated support or favorable recommendations on several of the other measures.

Transcript Highlights:

• I'm a former foster youth and ward of the court.
• 1376, which implemented in just January of this year, set that 12-month mandatory presumption for all wards

Keywords: 988, house, all

Transcript Highlights:

• Ward, please excuse Mr. Garrett because of an illness; I'll motion for that.
• Ward Johnson. Mr. Speaker, members, as adjourned.

Bills: SB 8, HB7, HB15, HB 265, HCR 13, SB 8, HB 7, HB 15, HB 265, HCR 13

Keywords: sex designation, restroom access, civil penalties, private civil right of action, women's privacy, abortion, healthcare, jurisdiction, civil action, qui tam, prohibition, state law, youth camp, safety regulations, advisory committee, child welfare, health standards, summer camp, camp safety, child abuse reporting

Transcript Highlights:

• Ward-Johnson. Is there any objection? There is none, so ordered. Thank you. Thank you, everybody.
• I'm not just a legislator, I'm a proud granddaughter of Houston's Second Ward community, the first Latino

Bills: SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, SB2405, SB2406, SB2407, SB2166, SB2148, SB535, SB777, SB827, SB1141, SB1330, SB1352, SB1664, SB1862, SB1936, SB1453, SB1448, SB1398, SB2137, SB2111, SB53, SB226, SB1677, SB1723, SB1839, SB36, SB38, SB815, SB1856, SB552, SB646, SB37, SJR84, SJR87, SJR27, SB8, SB10, SB227, SB261, SB15, SB12, SB25, SB57, SB127, SB293, SB441, SB3059, SB512, SB241, SB1718, SB140, SB2055, SB2075, SB2018, SB1534, SB1567, SB785, SB1233, SB1580, SB1663, SB413, SB447, SB519, SB467, SB1579, SB1191, SB1021, SB1838, SB2807, SB2835, SB546, SB2121, SB2167, SB2035, SB2024, SB1032, SB1049, SB1266, SB1400, SB1302, SB401, SB1596, SB1281, SB1242, SB1343, SB310, SB1346, SB2753, SB2703, SB2221, SB1719, SB2177, SB800, SB790, SB748, SB571, SB1957, SB1923, SB1896, SB1760, SB1335, SB2368, SB2477, SB2587, SB2972, SB2986, SB2965, SB1563, SB1467, SB1164, SB1137, SB614, SB705, SB961, SB918, SB955, SB869, SB850, SB863, SB1610, SB1055, SB2206, SB457, SB2337, SB1362, SCR9, HB5560, HB762, HB 107, HB 114, HB300, HB138, HB4386, HB2495, HB581, HB3348, HB5323

Keywords: higher education, curriculum review, governing board, faculty council, ombudsman, tax exemption, property tax, homestead, fire damage, constitutional amendment, bail reform, criminal justice, felony offenses, public safety, judicial conduct, state commission, judicial misconduct, commission membership, immigration enforcement, ICE agreements

Transcript Highlights:

• Okay, so I want to bring up Jim Ward, testifying on behalf of Strategic Housing Finance Corporation.
• My name is Jim Ward.

Bills: HB21, HB211, HB223, HB323, HB524, HB530, HB636, HB762, HB21, HB211, HB223

Keywords: housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation

Transcript Highlights:

• >> It's been moved by Senator Ward, seconded by Senator Reen to approve the minutes.

Keywords: 1189, house, all

Summary: The committee first approved the minutes and adopted the consent calendar without objection. It then took up Department of Safety Rule 25161 on administrative license suspension forms. After discussion of a staff concern that the rule text should expressly require a defendant’s signature or refusal to sign, and the officer’s witness signature, the agency agreed to revised language. The committee voted to grant conditional approval with those edits. The committee next considered Department of Agriculture rule 192, concerning importation of bovines and domestic animals. Staff identified several issues, including an overly broad federal citation, an unclear definition of infection, a possible conflict between provisions on telephone-issued permits and documents that must be carried, and missing struck-through repeal language. Because the department had not proposed written fixes, members moved to postpone the item until next month, and the motion passed. A second Agriculture item, 25207, was discussed as a long-expired set of rules that the agency said were still needed to run its programs; the committee granted conditional approval. The Public Utilities Commission’s competitive natural gas supplier and aggregator rules prompted the most extensive debate. Staff argued the cited statutes did not clearly authorize the commission to impose fines on natural gas suppliers, while the agency responded that authority could be read from related Department of Energy transition language and general rulemaking provisions. Members discussed whether the issue reflected a statutory gap created when responsibilities were split between the Department of Energy and the commission. The committee ultimately voted to waive and postpone the item to next month so the attorneys could work out the authority question. The committee also postponed Department of Energy items 219 and 220 at the agency’s request, and it noted that the Liquor Commission’s emergency rule had been revised to reduce reporting from monthly to quarterly before being reissued, with the item also postponed.

Transcript Highlights:

• I'm from the Lower Ninth Ward of New Orleans and was directly impacted by Hurricane Katrina.

Bills: HF3454, HF3917, HF2906, HF3832, HF3769

Keywords: social work, licensure, employment titles, health occupations, professional standards, medication repository, drug donation, healthcare, Minnesota Statutes, pharmacy, public health, controlled substances, psilocybin, psilocin, psychedelic, psychedelic medicine, hallucinogen, mushrooms, magic mushrooms, therapeutic use

Transcript Highlights:

• I ran the OB ward at Fort Bragg during Desert Shield. And, oh my Lord, yeah, I love obstetrics.

Summary: The committee first considered the confirmation of Dr. John Lattell to the Board of Medicine. In questioning, senators focused heavily on his views about abortion, vaccines, ivermectin, and the role of CDC/FDA guidance in board discipline cases. Dr. Lattell said the board applies Florida statutes and works through probable cause panels and legal counsel, but he also expressed strong pro-life views, skepticism of federal health guidance, and criticism of vaccines and some medical practices. Supporters praised his long medical career, military service, and family medicine background, while opponents argued his views could prevent him from being objective in disciplinary matters. The committee voted to recommend him for confirmation to the full Senate, with Senators Polsky and Ruson voting no. The committee then took up the confirmation of Taylor Hatch as Secretary of the Department of Children and Families. Hatch described her background in state human services and outlined priorities centered on accountability, data, lived experience, and improving service delivery. Senators asked about SNAP error rates, Hope Florida, legislative analyses, staffing, and the department’s handling of child welfare and medically complex cases. Hatch said the department was reducing SNAP error rates, that Hope Florida uses navigators to connect people with community resources and self-sufficiency supports, and that DCF is working with the Department of Health and other partners to improve investigations and accountability in child welfare. She also said the agency is reviewing medically complex cases and strengthening oversight of community-based care providers through contracts, audits, and proposed funding-model changes. A substantial portion of the Hatch discussion centered on whether the department had been responsive to legislative requests and whether it had provided timely bill analyses. Senators also pressed her on Hope Florida staffing, the number of participants served, and the Hope Florida Foundation’s compliance and legal oversight. Hatch said the foundation is undergoing a financial audit and that the department is relying on required reports and ongoing investigations. The transcript ends amid continued questioning about a community-based care contractor’s finances, related-party transactions, and whether further forensic audits or repayments are needed.

Transcript Highlights:

• I ran the OB ward at Fort Bragg during Desert Shield. And, oh my Lord, yeah, I love obstetrics.

Summary: The committee first considered the confirmation of Dr. John Lattell to the Florida Board of Medicine. In questioning, senators focused heavily on his views on abortion, vaccines, ivermectin, hormonal birth control, and the role of CDC/FDA guidance in board discipline cases. Dr. Lattell said the board should apply Florida statutes, described himself as strongly pro-life and skeptical of some federal health guidance, and said he would be sympathetic when judging fellow physicians because of his own experience in practice. Supporters praised his medical background, military service, and family medicine experience, while opponents argued his stated views could affect his ability to fairly discipline other doctors. The committee voted 5-2 to recommend confirmation, with Senators Polsky and Rouson voting no. The committee then took up the confirmation of Taylor Hatch as Secretary of the Florida Department of Children and Families. Hatch outlined her background at DCF and APD and described department priorities including streamlining services, improving child welfare and behavioral health systems, expanding peer support, and reducing SNAP error rates. Members asked detailed questions about Hope Florida, the number and role of Hope Navigators, agency responsiveness on bill analyses, and accountability for community-based care contractors. Hatch said Hope Florida is a partnership-based navigation effort aimed at self-sufficiency, that 143 Hope Navigators are in place, and that the department is working to improve transparency and oversight through contracts, audits, and a proposed funding model. Senators also pressed Hatch on the Hope Florida Foundation’s compliance history and on forensic audits of community-based care agencies, especially Northwest Florida Health Network. Hatch said the foundation is now in compliance and under audit, and that the contractor had completed corrective actions and was operating within current accountability limits. She said DCF had not yet conducted new forensic audits under her tenure but was preparing another round and was considering using contracted-services dollars to support that work. The discussion ended with continued questioning on oversight, staffing, and whether the agency could provide more formal bill analyses going forward.

Transcript Highlights:

• No, sir, it was Myron Ward CPAs. Oh, okay, private audit and turned that to the state. Okay.

Summary: The committee began with prayer and approval of the January 8 minutes, then received updates on delinquent private water and sewer reports. Staff reported that for the 2022 reports, 19 of 43 entities had had their turnback reinstated, while 24 remained in escrow; for the 2023 reports, 59 of 64 entities had filed, leaving five outstanding. The committee also filed a report on Adona, where staff said the city had made enough progress toward substantial compliance with municipal accounting laws to discontinue withholding turnback, and the committee adopted that recommendation. The bulk of the meeting focused on municipal accounting noncompliance cases. Gum Springs and Denning were presented with extensive repeat findings involving budgets not adopted by ordinance or resolution, missing or incomplete bank reconciliations, inadequate receipts and disbursement records, payroll issues, and improper handling of Act 833 funds or other city money. Both cities’ mayors and recorders-treasurers testified about efforts to correct records, obtain training, and work with the Municipal League; the committee voted to start the 60-day turnback-withholding clock for both and then filed the reports. Fargo was deferred because no city representative was present. Additional reports included Green Forest, Elaine, Strong, Brooklyn, Mineral Springs, Rondo, Waldo, Columbia County, and several private water and sewer entities. Strong drew significant concern over missing garbage-bag revenue, improper fund transfers, and deficit balances; the committee deferred that report to the March meeting. The committee also heard investigative or referred reports on the Faulkner County Fair Association, Brooklyn payroll direct-deposit fraud, and other entities with questionable disbursements or recordkeeping. In several cases, staff recommended filing the reports after responses were received; in others, the committee deferred action when responses were lacking or representatives were absent. The meeting ended with a motion to defer a Cross County Rural Water matter so the entity could appear at the next meeting.

Transcript Highlights:

• It was Meyer and Ward CPAs. Oh, okay. Private audit. Then turn that to the state. Okay.

Keywords: 1204, all

Transcript Highlights:

• It was Meyer and Ward CPAs. Oh, okay. Private audit. Then turn that to the state.

Summary: The committee began with approval of the prior meeting minutes and then received updates on delinquent private water and sewer reports. Staff reported that 19 of 43 original entities for the 2022 reporting year had had turnback reinstated, while 24 remained in escrow; for the 2023 reporting year, 59 of 64 entities had filed, leaving five still outstanding. The committee also heard that Adona had come into substantial compliance with municipal accounting law, and it voted to file that report and discontinue withholding turnback. It then voted to start the 60-day clock and file the report for Gum Springs after hearing repeated findings involving budgeting, disbursements, payroll, and Act 833 funds, with city officials saying they had begun correcting records and were seeking help from the Municipal League and a city attorney. Fargo was deferred because the mayor was absent due to illness. The committee next considered Denning, where staff described repeated and serious accounting problems over 2022-2024, including unauthorized payments, missing documentation, weak payroll controls, and improper handling of funds. The mayor and recorder-treasurer said prior records were disorganized and that they were now working with an attorney, CPA help, and new software; the committee voted to start the 60-day clock and file the report. Green Forest’s report, involving a fixed-asset listing issue after the mayor’s death, was filed. Several private water and sewer reports were either filed or deferred depending on whether responses had been received, and the committee announced its March meeting would be held in Room 149 because of renovations. The committee then reviewed a series of referred reports involving alleged financial irregularities. In Elaine, the fire chief’s questionable purchases were referred and filed. In Strong, staff described undeposited garbage-bag receipts, improper payments for private dumpster service and other expenditures, payroll tax penalties, and deficit fund balances; the mayor said controls had been improved, but the committee deferred the report to March. The Faulkner County Fair Association report found undocumented cash withdrawals, questionable disbursements, and inadequately documented cash payments to a carnival vendor; the committee filed it. Brooklyn’s report involved a fraudulent direct-deposit change, and Mineral Springs’ report involved transfers from the cemetery fund, employee loans, overpayments, and travel reimbursement issues; both were filed. Additional reports included Rondo, where the recorder-treasurer explained missing computers and fuel purchases tied to personal vehicles, and the committee filed the report; Waldo, where the mayor had been overpaid due to extra biweekly payments, which was filed; Columbia County, where a floodplain management contract lacked an authorizing ordinance, which was filed; and several private water-system reports, some filed and others deferred for lack of responses. Carlisle’s report showed large but improving misstatements in financial records, and the committee filed it after hearing that new software and training had reduced prior problems. Caddo Valley’s report prompted a lengthy discussion about CDs and interest recognition; staff explained that principal balances should be reflected as city assets and interest should be recorded when earned or reported by the bank, and the report was filed. Prairie County’s budget overrun and road-fund issues were discussed at length, with the judge explaining equipment and weather-related costs and staff clarifying the distinction between road funds and locally approved sales-tax uses; the report was filed. Finally, the committee deferred a Cross County Rural Water Association matter after learning it had not filed with Legislative Audit since 2002-2003 despite receiving significant state funding, and members expressed concern about the long gap in filings.