Transcript Highlights:

• Enhanced insight into expenditure and child-month data within our CBCs. 3.
• Enhanced insight of expenditure and child month data within our CBCs. And 3.
• Requirement one: collection of two years of expenditure data and child-month data, which is the least
• This slide provides visibility on expenditure patterns versus child-month patterns.
• We have to get at the expenditure data. They have to be merged together as well.

Bills: S0042, S0578, S0624, S7018

Keywords: child protection, medical records, investigation, abuse, neglect, healthcare, Child Protection Team, diagnosis, Alzheimer's disease, Alzheimers, dementia, related dementias, brain health, early detection, caregiver support, elderly affairs, Department of Elderly Affairs, Department of Health, public health outreach, memory loss

Summary: The committee met with a quorum and first heard SB 624, which would codify DCF’s current practice of allowing batterers intervention programs to offer supplemental faith-based activities so long as participation is voluntary. The bill drew support from faith-based and family organizations, which argued it would restore access to effective rehabilitation options and remove discriminatory barriers. SB 624 was reported favorably after a roll call vote. The committee then heard SB 42, which would require child protective investigators and child protection teams to rely on qualified medical professionals when a child has a documented pre-existing diagnosis or when a parent requests an exam, and would require clearer notice to parents and custodians at the start of an investigation. Testimony overwhelmingly came from parents, advocates, and disability rights representatives describing cases in which medically complex children were allegedly misdiagnosed as abuse victims and families were separated unnecessarily. Members expressed sympathy and support, and SB 42 was reported favorably. Next, the committee considered CS/SB 578, creating an Alzheimer’s disease awareness initiative within the Department of Elder Affairs to promote early detection, brain health education, research updates, and clinical trial awareness, with outreach focused on older adults and at-risk populations. An amendment was adopted to place the campaign within the Alzheimer’s Disease Initiative. A caregiver testified about the need for public education and early diagnosis, and the bill was reported favorably. The committee also took up SPB 7018, a committee bill on child welfare that would extend the definition of “visitor” for foster homes to reduce repeated background checks, make the Step Into Success foster youth workforce pilot permanent and statewide, and create a program through the Florida Institute for Child Welfare to catalog best practices among community-based care lead agencies. The bill was approved as a committee bill and reported favorably. Finally, the Department of Children and Families presented its 2025-26 final funding methodology and rates report for community-based care. Members questioned the proposed tiered model, including insurance costs, risk corridors, prevention funding, performance measures, and regional funding disparities. No vote was taken on the presentation, but members discussed the possible need for follow-up legislation and additional stakeholder input.

Transcript Highlights:

• You see the expenditures is all in one fund there, so is nice and The revenue comes in, you see the expenditures
• But for our expenditures, we have to organize them.
• Expenditures are pre-audited before a payment is made.
• So we have to do a pre-audit expenditure, for example.
• We don't second-guess policy, but if it's not a lawful expenditure, I cannot cut that expenditure even

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• House File 72, an act relating to campaign expenditures. There are amendments at the desk.
• Um, I'm not totally sure how much it accomplishes since 501(c)(3)s can't make political expenditures
• Um, and in Minnesota right now, um, if you're spending on the independent expenditure side, uh, you can
• side uh you can hide your expenditure side uh you can hide your spending<00:04:25.759> through
• So, as Representative Greenman said, tax expenditures, tax credits, and tax deductions are examples of

Keywords: 1183, house

Transcript Highlights:

• Those were included in the expenditures for this was not included, were costs, are expenditures that
• expenditures were valid and unavoidable.
• It also updates annually based on expenditures from that previous year.
• , historical expenditures were any historical expenditures or have they been in the past evaluated for
• We know exactly what the expenditure history is.

Keywords: 999, senate, all

Transcript Highlights:

• recorded in the general ledger due in part to misclassification of expenditures.
• A disbursement test was conducted for the review period, excluding payroll expenditures.
• A disbursements test was conducted for the review period, excluding payroll expenditures.
• I do know that there were program staff reviewing the expenditures.
• I believe sponsored research now reviews all such expenditures for eligibility.

Summary: The committee first adopted prior minutes and then heard several standing committee audit reports. The executive committee report noted audit and special reports scheduled for the month, one outstanding committee-requested report, and a request to gather information on a possible special report for February. The city/county/local report covered delinquent private water and sewer audits, including reinstatement of turn-back funds for 17 entities, 59 of 64 delinquent 2023 entities filing reports, and action on the town of Daisy requiring repayment of misused street funds. The education report filed three higher education audit reports and deferred one Northwest Arkansas Community College report. The state agencies report filed four reports and deferred audits of the Department of Human Services and the Department of Parks, Heritage, and Tourism for more information on corrective actions. The committee then received a special audit review of the Charles W. Donaldson Scholars Academy at UA Little Rock. Auditors said the program received $10 million in desegregation funding and a $50,000 grant, awarded $1.87 million in scholarships to 379 students, and saw 116 students graduate. The review found many scholarship eligibility exceptions, including awards above the maximum and to students who did not meet GPA, enrollment-hour, or full-time requirements, and numerous disbursement documentation and authorization problems. Committee members sharply questioned the program’s oversight, the role of former staff, the use of funds for travel and cultural activities, and whether any improper spending should be referred for criminal review. UALR representatives said the program was overseen as a sponsored program, that some controls were later strengthened, and that Philander Smith only verified enrollment rather than eligibility. The committee voted to table the report until the next meeting and asked staff to gather the federal court order and additional information. Finally, the committee reviewed the annual report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 criminal charges filed, 39 still under review, 3 dismissed, 5 pending in court, and 96 not charged; convictions in 20 cases led to fines, restitution, audit costs, and some bond trust fund payments. Prosecutor representatives explained that many referrals do not become criminal cases because of intent, timing, or other legal limits, and said they generally seek restitution even when charges are not filed. Members asked for more standardized reporting, including whether restitution was recovered and why cases were not prosecuted, and discussed possible training and a checklist for future reports. The committee then voted to file the report and adjourned, with the next meeting set for February 12-13.

Transcript Highlights:

• Until you get a capital expenditure on the books and reported, you have to come back to the committee
• And so the goal of this is not to redefine what a capital expenditure is.
• expense that they deem a capital expenditure and then never actually work on the project.”
• They have to get extensions until they break ground or until they incur a capital expenditure.
• So what you're saying is no longer is a capital expenditure enough.

Keywords: 959, house, all

Transcript Highlights:

• >> THEY WOULD NOT HAVE CHANGED IN THE PREVIOUS EXPENDITURE HISTORY BECAUSE THE RATES ARE SET.
• FOR THIS MODEL THAT IS EXPENDITURES.
• THESE EXPENDITURES REPRESENT WHAT SERVICES ARE CURRENTLY COSTING NOT WHAT IT SHOULD OR COULD COST.
• ONCE RATES ARE SET AND PROJECTED EXPENDITURES ARE COMPLETED WE MUST DETERMINE THE VITAL IMITATION OF
• WANT TO MENTION THIS EARLIER IT WAS THAT THIS IS KIND OF AN EXPENDITURE BASED MODEL WHERE THE EXPENDITURES

Transcript Highlights:

• very small change for the expenditures very small change for the expenditures in<00:27:00.159>
• In the expenditures outgrowing revenue.
• > billion<00:43:33.040> up Total expenditures were 2.9 billion up Total expenditures were
• Expenditures were 2.89 89 million a Expenditures were 2.89 89 million a decrease<00:50:35.040> of<
• But given the and expenditure changes.

Keywords: 1187, senate, all

Transcript Highlights:

• They have to do that before accepting any contributions or making any expenditures.
• will be making expenditures to influence an<00:30:38.799> election.
• time<00:31:22.640> the report all expenditures at the time the report all expenditures at
• expenditure is made.
• <00:42:27.760> before uh essentially an expenditure before uh essentially an expenditure before

Keywords: Elections - Room 210; 29 January, 2026: 2:30 PM, 925, all

Summary: The committee first took up Senate Bill 250, which would require disclosures for political advertisements that are generated in whole or in part by artificial intelligence. Senator Blackman explained that the bill applies to video, image, and audio ads, with specific disclaimer requirements and exemptions for bona fide news coverage, documentaries, and certain distributors that require AI disclosure from submitters. Members asked about the bill’s scope, including that it would not cover written mailers. After discussion, the committee adopted a motion for title sufficient and do pass, and the bill was reported out. The committee then considered Senate Bill 2386, which would prohibit political candidates from using grand jury or jury proceedings as a captive audience for campaign activity. Senator Tate said the measure had been passed before and was intended to prevent politicizing trials. With no questions, the committee again voted title sufficient and do pass, and the bill was reported out. The committee also heard Senate Bill 2096 from the Secretary of State’s office, a technical elections bill establishing minimum cybersecurity standards for access to SIMS by election officials and clerks; counties would have to pass an assessment or use election support funds to fix deficiencies. That bill was likewise reported out on a title sufficient, do pass motion. Next, the committee took up Senate Bill 2588, the Shield Act, which would require citizenship verification through the federal SAVE system for certain driver’s license or ID applicants who identify as noncitizens or do not provide verifiable information, and would also run the voter rolls through SAVE annually. Supporters said it would strengthen election integrity and add confidence that voters are citizens, while Senator Blunt argued the bill could lead to unnecessary purges based on database mismatches and that existing systems already address the issue. The Secretary of State’s office said SAVE is used with safeguards, does not automatically remove voters, and that voters flagged in error can provide proof and remain eligible. Despite the debate, the committee voted title sufficient and do pass committee substitute, and the bill was reported out. Finally, the chairman began explaining Senate Bill 2558, a comprehensive campaign finance reform bill. He described provisions requiring candidates and committees to file statements of organization before accepting contributions or making expenditures, defining corporate contributions and coordinated expenditures, separating candidate committees from PACs, requiring more detailed reporting and electronic filing, setting rules for termination reports and anonymous contributions, and imposing tiered fines for violations. The transcript cuts off before the committee finished its discussion or took final action on that bill.

Transcript Highlights:

• Additionally, revenues were $17.9 million and expenditures totaled $13.5 million.
• This slide presents program expenditures by higher education institution for the life of the program,
• Expenditures for UALR totaled just over $8 million, while expenditures for Philander Smith and UAPTC
• Expenditures for UALR totaled just over $8 million, while expenditures for Philander Smith and UAPTC
• Expenditures for Philander Smith and UAPTC totaled $262,061, respectively.

Keywords: 1204, all

Transcript Highlights:

• But as you mentioned, expenditures are able to spend when we change that to the 20% cap.
• It turns out that not all 120 members of the Legislature agree on every expenditure in the budget.
• On every expenditure in the budget.
• Do you consider that an expenditure, or do you consider that above the line?
• And when you take money out of your savings account, you treat that as an expenditure.

Keywords: 988, house, all

Transcript Highlights:

• So that was a very significant piece of the projected expenditures.
• So a lot of that activity there that led to the 5% increase in projected expenditures came from those
• And of those, the top two, Expenditures for critical needs.
• But the large part of this story is what's happening on the expenditure side.
• So very large change in terms of expenditures in terms of new budget Change in terms of expenditures.

Summary: The Legislative Budget Commission met with a quorum present to hear the constitutionally required Long-Range Financial Outlook and consider a series of budget amendments. Amy Baker of the Office of Economic and Demographic Research presented the outlook, describing Florida’s continued population growth, strong wage growth, an aging population, housing-market softening, and low consumer sentiment. She said the general revenue forecast was largely unchanged from March, but the state’s funds available had improved because of legislative actions in 2025 that increased the balance forward. She also noted strong reserves, a projected current-year Medicaid deficit of about $125 million, and a three-year outlook that remains positive in the first year but turns negative in years two and three. She highlighted the risk of co-occurring catastrophic events, using a normalized Great Miami Hurricane scenario to illustrate potential state losses. The outlook was adopted after brief comments from House and Senate members emphasizing fiscal restraint and efficiency. The commission then approved multiple budget amendments, mostly without objection. The Agency for Health Care Administration received amendments to realign funding for Florida KidCare based on estimating conference results, to provide $85 million in budget authority for disproportionate share hospital payments, and to adjust Medicaid and long-term care appropriations, including placing surplus funds into reserve. The Department of Health received $6.3 million in additional authority for newborn screening. The Department of Corrections and the Department of Management Services each received $2.2 million in Private Inmate Welfare Trust Fund authority for repair invoices and pending projects. The Department of State was authorized to release $2.5 million in nonrecurring general revenue for cultural and museum grants and America 250 commemorative grants. The Department of Transportation received approval for a project roll-forward and for work program changes, including advancing I-95 widening in Duval County and the I-4 corridor in Polk and Osceola counties. The meeting ended with a motion to adjourn.

Transcript Highlights:

• It will no longer be counted as an expenditure in the budget, so therefore we can put money into it,
• It turns out that not all 120 members of the Legislature agree on every expenditure in the budget.
• On every expenditure in the budget.
• Do you consider that an expenditure, or do you consider that above the line?
• And when you take money out of your savings account, you treat that as an expenditure.

Summary: The Assembly Budget Subcommittee on Accountability and Oversight heard ACA 20, the Safe for California Futures Act, a constitutional amendment to strengthen the state’s Budget Stabilization Account (rainy day fund). The authors, Assembly Members Gabriel and Valencia, said the measure would raise the reserve cap from 10% to 20% of General Fund revenues, change how reserve deposits are treated under the Gann limit so deposits would not count against the spending cap until withdrawn, and update eligible debt repayments to include items such as budget loans, Proposition 98 settle-up obligations, and unemployment insurance debt. They emphasized that the proposal was intended to protect schools and core public services and to help California better withstand revenue volatility and future downturns. Committee discussion focused heavily on the technical effects of the measure, especially its interaction with Proposition 98 and the Gann limit. LAO and Department of Finance staff explained that Prop. 98 funding would not be changed directly, that the reserve deposits would be treated as exclusions from the appropriations limit, and that withdrawals would count when spent. Members asked about current reserve levels, mandatory deposits, and whether the measure would create more room for discretionary spending; supporters argued it would simply allow the state to save more in good years, while one member expressed concern that it could function as a slush fund and expand spending opportunities. Several members cited recent budget volatility, record revenues, and the need for stronger reserves, while others stressed that the measure should be understood as a future-oriented savings reform rather than a response to this year’s budget choices. Public testimony was uniformly supportive. California Forward, Elevate California, and the California Chamber of Commerce all backed the proposal, with the Chamber noting support for the policy and highlighting the importance of addressing unemployment insurance debt for small businesses. The chair concluded by thanking the authors, staff, and witnesses, and said ACA 20 was expected to move to the Assembly floor the next day.

Transcript Highlights:

• Chair. 501(c)(4)s are limited to expenditures outside of their mission statement.
• and move those into a political fund that's for independent expenditures.
• and move those into a political fund that's for independent expenditures.
• <00:24:15.480> uh into the independent expenditure uh into the independent expenditure uh
• <00:29:57.480> are<00:29:57.760> people campaign expenditures are people campaign expenditures

Bills: HF72, HF66, HF69, HF73

Keywords: campaign finance, state funding, political activity, nonprofits, government transparency, HF66, Minnesota second-degree murder, unintentional murder, protective order, order for protection, harassment restraining order, domestic violence, victim protection, cross-jurisdictional orders, out-of-state restraining order, tribal court order, Canadian protective order, public safety, criminal law, homicide

Transcript Highlights:

• of expenditures.
• Um, the expenditure concept, still a third of the expenditures, is still going to work for that scenario
• , excuse me, uh, 1/3 of your expenditures 1/3 of your expenditures are provided through statewide reimbursement
• Chairman, what is your total expenditures?
• >> You know, or expenditures, not revenue. My apologies.

Keywords: 916, all

Transcript Highlights:

• the total expenditures are?
• the total expenditures are of your city?
• So the expenditures for advertising, which appear to be greater than the average expenditures by other
• No, I don't know what their expenditures are.
• Their expenditures exceeded appropriations by $140,000.

Keywords: 1204, all

Summary: The committee heard multiple audit and compliance reports involving Arkansas municipalities and a regional solid waste district. Several small towns were discussed for repeat findings involving delinquent water and sewer audits, municipal accounting noncompliance, and misuse of street funds, including Fargo, Lead Hill, Alma, Jericho, Haynes, Biggers, Gilmore, and Holly Grove. In several cases, staff noted that turnback escrow was already being withheld because required water audits had not been filed, and some entities were reported to be current on payment plans only after staff updated the records through May 2026. The committee also reviewed a special report on the Pulaski County Regional Solid Waste Management District, which included findings on payroll approvals, contracts, credit card documentation, vehicle and cell phone use, bidding, advertising costs, and the sale of trailers and other equipment. A separate report on municipal accounting noncompliance was presented for towns including Denning, Gum Springs, Fargo, Lead Hill, and Alma, with staff recommending some be removed from the 60-day list while others remained under review. Several local officials appeared and explained the findings. Fargo’s mayor said the town was understaffed and had begun improving records, while Lead Hill’s mayor said the town had hired more office help and was working to complete overdue water audits. Alma’s officials said they were trying to catch up on audits and accounting issues. Jericho’s police chief defended the town’s traffic enforcement and said the town had adjusted speed limits and enforcement practices to avoid the speed-trap threshold, while staff clarified that the prosecutor decides whether to pursue penalties. Haynes officials said revenue losses and the loss of their police department had made it difficult to keep up with required street-fund payments, and Gilmore officials said they were working on IRS and other debts. The Pulaski County district director said the board had authorized many of the questioned practices and that some issues, such as advertising and vehicle use, were tied to public education and operational needs. The committee took several actions. It approved minutes, accepted or filed some reports without objection, removed Denning and Gum Springs from the 60-day list, and deferred action on several matters, including Fargo, Lead Hill, Alma, Haynes, and the Pulaski County solid waste district, generally until the September or August meeting. Motions to defer or file reports were adopted in multiple cases, and the committee also noted that some matters had been referred to the appropriate prosecuting attorney for further review. The meeting ended with recognition of visiting accounting students who were attending as part of summer internships.

Transcript Highlights:

• SO THAT WAS A VERY SIGNIFICANT PIECE OF THE PROJECTED EXPENDITURES.
• AND OF UP ABOUT 86% OF EXPECTED EXPENDITURES FOR CRITICAL NEED.
• THE LARGE PART OF THIS STORY IS WHAT'S HAPPENING ON THE EXPENDITURE SIDE.
• IN TERMS OF EXPENDITURES, IN TERMS OF NEW BUDGET DRIVERS, NOT VERY MUCH A PART OF THE STORY HERE.
• ON NET IT'S A DECLINE ON THE PROJECTED EXPENDITURES OF 2.6%.

Keywords: 999, senate, all

Transcript Highlights:

• Graves talking about $100 billion in tax expenditures.
• Are there expenditures that the California Budget and Policy Center, these tax expenditures support removing
• $100 billion tax expenditure? Right.
• So I think if California is going to look at tax expenditure.
• A lot of the state's tax expenditures, I'll just note, align with the federal governments.

Keywords: 988, house, all

Transcript Highlights:

• , cross-subsidy history, pupil trends, and expenditure trends.
• history, pupil trends, and expenditure trends.
• We also now wanted to spend a little time talking about expenditure trends.
• We also now wanted to spend a little time talking about expenditure trends.
• We also wanted to highlight special transportation expenditures on slide 15.

Keywords: 1187, senate, all

Summary: The Senate Education Finance Committee met on January 21 with a quorum present for the first meeting of the 2025 biennium. The co-chairs described the temporary power-sharing arrangement in the tied Senate, introduced committee staff and pages, and had members briefly introduce themselves and share what subject they would teach. After the introductions, the committee moved to a presentation from State Demographer Susan Brower. Brower reviewed Minnesota’s school-age population trends and projections, noting that the state had just under 1 million children ages 5 to 17 in 2023 and that, for the first time, the older adult population exceeded the school-age population. She said the school-age population is concentrated in the Twin Cities metro and other regional centers, and projected an overall decline of about 5% over the next 15 to 20 years, driven mainly by declining birth rates and long-running net outmigration of young adults. She also explained that growth is expected in some areas, especially along the I-94 corridor north of the metro, while northern regions are projected to see the largest declines. She clarified for members that her figures measure resident children, not school enrollment, and that boundary changes are not reflected in the district-level data. The presentation also covered demographic change among students. Brower said about 35% of Minnesota children ages 5 to 17 are children of color, with growing multiracial populations and increasing linguistic diversity. She reported that about 20% of school-age children have at least one foreign-born parent, and about 18% of enrolled students speak a language other than English at home, with Spanish, Somali, and Hmong the largest home languages. She also discussed child poverty, saying Minnesota’s rate is just under 10%, below the national rate of about 15%, and that poverty is concentrated in Minneapolis-St. Paul, some first-ring suburbs, and parts of northern Minnesota, including districts with larger Native populations. Members asked questions about whether the projections accounted for migration and whether open enrollment affected the figures; Brower said the data reflect where children live, not where they attend school, and that the projections are based on recent migration and birth patterns, with future changes more likely to come from international immigration than from domestic migration.

Transcript Highlights:

• This allows you, this is an accounting manual of how we classify revenues and expenditures.
• Expenditures—there's two main ways that we classify it: function and program.
• All right, I’m going to move into expenditures and back to, again, what makes a county.
• So we look at expenditures. This one is no surprise.
• So what do we do when we look at estimating expenditures? And just again, Mr.

Summary: The Committee on Community Affairs convened with a quorum and took up SB 308, a bill related to the Florida Museum of Black History. The bill would establish a Florida Museum of Black History Board of Directors and direct it to work with a supporting nonprofit foundation, while also requiring the St. Johns County Board of County Commissioners to provide administrative assistance and staffing until planning, design, and engineering are complete. With no appearance forms or debate, the committee voted the bill favorably. The remainder of the meeting was an informational briefing from the Florida Association of Counties and the Florida League of Cities on local government budgeting practices. Presenters explained how counties and cities develop budgets, the legal framework governing property taxes and other revenues, the distinction between restricted and unrestricted funds, and the role of constitutional officers, public safety, debt, pensions, and capital planning. They emphasized that most local revenues are restricted by law, that general funds are the main discretionary source, and that local governments must balance annual budgets while meeting mandated service levels. The presenters also discussed how property taxes, fees, local option taxes, and state-shared revenues support local services, and they highlighted the fiscal pressures created by public safety, emergency management, infrastructure, and retirement costs. Members asked questions about the share of local revenue that is unrestricted and the implications for any proposal to eliminate property taxes. The presenters responded that only a portion of county and municipal revenue is flexible, with much of it dedicated to specific purposes by law.