Video & Transcript Research : 'reverse auction'
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TX
Transcript Highlights:
- Members, the Conference Committee on HB 300 agreed to reverse.
- This bill is trying to reverse that. This bill is trying to force silence in our schools to meet.
Bills:
SB1637, SB1, HB300, SB2601, SB37, HB2011, HB3595, HB3071, SB12, HB3372, SB457, HB2067, SB2337, SB447, SB1506, SB1566, SB763, HB3556, SB13, SB2018, SB331, SB379, HB145, SB441, SB2878, HB2885, HB2017, HB5246, SB8, SB2308, SB1540, HB 119, SB1405, SB3059, SB15, SB568
Keywords:
SB 1637, deadly conduct, Texas Penal Code, Section 22.05, firearm, gun, pointing a gun, recklessness presumption, peace officer, law enforcement, police, officer-involved shooting, use of force, justification, self-defense, defense of others, Chapter 9, criminal prosecution, Penal Code amendment, appropriations
MN
Minnesota 2025-2026 Regular Session
House Floor Session - part 2 Apr 25th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- Maybe I'll have better luck going in reverse order. State your parliamentary inquiry.
- I tried reverse alphabetical order.
FL
Florida 2025 Regular Session
Community Affairs Mar 31st, 2025
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 3 on Education Finance Mar 5th, 2025
Transcript Highlights:
- what companies are earning, and so that creates the potential risk that the revenue picture could reverse
- Under that approach, the appropriation could be rescinded or reversed if revenues fall short of expectations
Summary:
The Assembly Budget Subcommittee on Education Finance met for its annual Proposition 98 overview, with Chair Alvarez outlining the committee’s focus on K-12 funding, student outcomes, and use of one-time funds. Superintendent Tony Thurmond gave an update on education issues, including wildfire recovery support for affected school communities, ongoing concerns about federal threats to education funding and immigration enforcement, progress on literacy and math, dual-language immersion, educator housing, and support for dual enrollment. Members broadly expressed support for these priorities, while also raising concerns about implementation, funding stability, and the need for schools to remain safe places for students.
The committee then reviewed the Governor’s Proposition 98 proposal. The Department of Finance said the 2025-26 Proposition 98 guarantee is projected at $118.9 billion, with higher revenues and TK-related rebenching driving the increase. The LAO said the budget adds about $7.5 billion over two years and discussed the volatility of the guarantee, especially in 2024-25, when changes in revenue could have an outsized effect on school funding. Members questioned the proposed $1.6 billion delayed settle-up payment, the legal basis for delaying it, and the impact of possible federal funding freezes. The LAO presented alternatives such as a reserve deposit or delayed disbursement, while Finance said the proposal is intended to manage uncertainty. Members also raised concerns that ethnic studies implementation was not funded in the January budget, and Finance said the administration was not proposing funding for it.
The committee next heard on the Proposition 98 rainy day fund and education deferrals. Finance said the reserve would receive a mandatory deposit of about $1.2 billion in 2024-25 and a discretionary deposit of $376 million in 2025-26, leaving a balance of about $1.5 billion. The LAO supported rebuilding the reserve as a way to manage volatility. On deferrals, Finance described the Governor’s plan to eliminate remaining deferrals by 2025-26, and the LAO said paying them off improves cash flow and budget resilience. Members generally supported eliminating deferrals and rebuilding reserves, though some asked about acting earlier if revenues allow. The committee also reviewed the proposed $1.8 billion student support and professional development block grant; Finance said it would fund professional development, recruitment and retention, and dual enrollment, while the LAO recommended clearer language on local discretion and use for one-time costs. Members were divided, with some supporting flexibility and others warning that one-time block grants can create instability and confusion for districts.
US
Transcript Highlights:
- In fact, it reverses the 2017 decision of the Trump administration to establish that Foreign Influence
- Well, when you get there, will you reverse?
Keywords:
nominations, Deputy Attorney General, Assistant Attorney General, Department of Justice, Todd Blanch, Gail Slater, confirmation hearing
Summary:
The meeting focused on the nominations of Todd Blanch and Gail Slater for the positions of Deputy Attorney General and Assistant Attorney General for Antitrust, respectively. The committee considered the qualifications of both nominees, with opening statements provided by the nominees themselves. There was an evident emphasis on the rigorous vetting process that nominees undergo before their selection, highlighting the importance of the roles within the Department of Justice. Members of the committee engaged in a structured question-and-answer session to further evaluate the nominees' capabilities and fit for the positions they were nominated for, with each member allotted seven minutes to pose questions.
HI
Transcript Highlights:
- In this situation, it's a reversal from a fee exemption to a motor vehicle weight exemption.
- In this situation, it's a reversal from a fee exemption to a motor vehicle weight exemption.
Summary:
The Committee on Public Safety heard testimony on several bills. HB 628 HD1, relating to education, would reinstate a prior law allowing veterans whose high school education was interrupted by wartime to receive a diploma. Testimony was generally supportive from the Office of Veterans Services, the Department of Education, the Hawaii Military Affairs Council, and an individual testifier, with one person in opposition. The committee later recommended passage of HB 628 HD1 as is, and the motion was adopted.
The committee also heard HB 1158 HD1 and HB 1159 HD1, both relating to commercial harbors. HB 1158 HD1 concerns firefighting at commercial harbors and drew support from the Department of Transportation; the committee recommended passage as is and adopted the recommendation. HB 1159 HD1 would require masters or persons in charge of vessels to comply with a Harbor Master’s order to evacuate a commercial harbor during emergencies. Testimony included support from Hawaii Emergency Management Agency, the Department of Transportation, and comments from the Hawaii Harbor Users Group. Members raised concerns about small boat operators and safety, and the committee passed the bill with reservations.
The committee then discussed HB 1262, relating to the Emergency and Budget Reserve Fund, and HB 1296, relating to the major disaster fund. Supporters of HB 1262 included the Climate Advisory Team and AARP Hawaii, while the Department of Budget and Finance cautioned about duplication of benefits with federal disaster aid and the need to preserve the fund’s primary purpose. Members questioned how the bill would interact with federal assistance and whether the fund could be used more broadly; no vote was taken, and the bill was deferred to decision-making. On HB 1296, HEMA and Budget and Finance opposed the measure, citing the need for flexibility in emergencies and concerns that added reporting requirements could hinder response efforts, while the Tax Foundation of Hawaii noted the major disaster fund is much smaller than the EBF. The committee likewise deferred HB 1296 to decision-making, and the meeting adjourned.
MN
Minnesota 2025 1st Special Session
Omnibus budget for health, children and families passes House floor 5/12/25
Minnesota House Floor Meeting
Transcript Highlights:
- This amendment would reverse that and actually say for those of you who represent a child care desert
- This amendment would would reverse does.
- This amendment would would reverse that<01:13:40.480>
and <01:13:40.719>actually <01:13: - In that case, actually, the county social service tried to, and the court reversed it again in Sherburn
- In that case, actually, the county social service tried to, and the court reversed it again in Sherburn
MA
Massachusetts 2025-2026 Regular Session
250th Anniversary Celebration of the American Revolution Jun 21st, 2026 at 03:00 pm
Transcript Highlights:
- Hey, I am doing the reverse Knox Trail driving west from Boston to the years, so in honor of this meeting
Summary:
The special commission on the 250th anniversary of the American Revolution met without quorum, but proceeded with updates on major upcoming 250th events. Chair Sean Garballey and Senator Paul Mark opened the meeting, then Dusty Rhodes gave a detailed overview of Sail Boston and the Tall Ships festivities, including ship arrivals on July 9-10, the opening ceremony on July 10, the parade of sail on July 11, public boarding, harbor fireworks, and the Sail Boston festival. He noted the event will involve 20 countries, about 60 ships, multiple anchorages, and significant coordination with pilots, tugboats, and public safety agencies, with a budget of more than $5 million.
Director Kate Fox and Sheila Green reported on Massachusetts 250 campaign efforts, including website and social media performance, merchandise sales, grant-funded exhibits and murals across the state, multicultural outreach, and July 4th programming tied to the Boston Pops Spectacular. They highlighted a series of MA 250 promotional videos, the I-Civics “We Declare” student reading project, the America 250 time capsule submission, the national reading of the Declaration of Independence on July 8, the Great American Block Party in Boston, and the flag sojourn that will bring a ceremonial flag to several Massachusetts sites before it is sent to Washington, D.C. They also mentioned upcoming MA 250 signage at MassDOT service plazas and a new schools-and-farms partnership announced by state secretaries.
Jonathan Lane of Revolution 250 updated the commission on Bunker Hill-related events, the Gloucester battle reenactment, Treaty Day in Watertown, and the Declaration of Independence project. He said Revolution 250 secured funding to reprint the Ezekiel Russell Declaration of Independence for distribution to all Massachusetts cities and towns, using an 18th-century press and handmade paper. The commission then discussed creating a Massachusetts-specific time capsule, with members offering to help identify objects and suggesting it include both historic and contemporary items. The meeting ended with general thanks, an invitation to an upcoming Mass Humanities screening, and a motion to adjourn, which passed unanimously.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Election Laws Jun 21st, 2026 at 01:00 pm
Joint Committee on Election Laws
Transcript Highlights:
- Today, local spring elections have the reverse effect.
Summary:
The House and Senate Election Laws committees held a hearing focused on campaign finance and several local election-related bills. Office of Campaign and Political Finance Director William Campbell testified in support of H. 848 and S. 515, saying the campaign finance law needs modernization and highlighting proposals for stronger Super PAC disclosure, more timely reporting, improved security for campaign participants, and other reforms. He said the bills would help update a 50-year-old system to reflect legal, economic, and cultural changes.
A major portion of the hearing concerned H. 868/S. 507, which would require earlier and more frequent reporting by ballot question committees. Witnesses from Common Cause, the League of Women Voters, and others argued that ballot campaigns now involve tens of millions of dollars, much of it raised during periods with no real-time disclosure, and that moving these committees into the depository system would improve transparency without burdening grassroots signature-gathering. The committee also heard support for H. 811 and H. 812, which would allow municipalities to create citizen-funded election programs and require identifying information on political text messages, as well as S. 525/H. 875, which would bar political spending by foreign-influenced corporations.
The committee also heard testimony on S. 2605, a Canton home rule petition to move town elections from April to November. Canton residents, a select board member, and a poll worker said the change would increase turnout, better align local elections with the November voting cycle, and give newly elected officials more time to prepare for town meeting. Senator Rausch also testified in support of S. 530, requiring presidential primary candidates to disclose recent tax returns. The hearing ended with no votes taken and the committee adjourning, with a note that the next hearing was tentatively scheduled for January 13.
MA
Massachusetts 2025-2026 Regular Session
Senate Session (Full Formal with Calendar) Jun 21st, 2026 at 11:00 am
Massachusetts Senate Floor Meeting
Transcript Highlights:
- This would reverse progress on personal use and harm reduction. I urge the members to vote no.
Summary:
The Senate took up floor debate on H. 4206, An Act Modernizing the Commonwealth Cannabis Laws, with repeated amendment votes focused largely on cannabis regulation, transparency, youth access, and the Cannabis Control Commission (CCC). Early motions included suspending Senate Rule 38A to continue past 8 p.m., which passed by standing vote. Most amendments offered by Senator Tarr were rejected, including proposals on possession limits, CCC executive director appointment and removal, legislative control over medical marijuana licenses, a multi-agency task force on illegal cannabis, annual CCC hearings and reports, an ombudsman, a legislative liaison, a youth-cannabis study commission, supply-and-demand study, and increased penalties for distribution to minors. Amendment 33 by Senator Driscoll, directing the CCC and other agencies to study regulation of intoxicating hemp products, was adopted. Amendment 7 by Senator Brownsberger, allowing cannabis discount and loyalty advertising to existing customers and opt-in email lists, was also adopted. Amendment 29 by Senator O’Connor, allowing the CCC to temporarily suspend or revoke medical marijuana licenses during investigations of illegal sales, was adopted as well.
Several other amendments were debated and defeated, including Senator O’Connor’s billboard advertising restriction for cannabis and Senator Tarr’s proposal to increase penalties for selling marijuana to minors. The chamber then took up the bill’s corrective and Ways and Means amendment, adopted both, ordered the bill to a third reading, and then passed it to be engrossed by roll call vote. The final vote showed the bill advancing despite some opposition, including from several senators who voted no on engrossment.
After the cannabis bill, the Senate considered and passed two land-related bills by roll call: H. 4772, authorizing easements in Lowell, and H. 4362, authorizing release of agricultural preservation restrictions in Westford. The Senate also adopted a motion that when it adjourned, it would do so in memory of Stephen P. Foutou of Newton, followed by a moment of silence. The chamber then adopted an adjournment order and recessed until the next meeting.
DE
Delaware 2025-2026 Regular Session
House Revenue - Finance Committee Meeting Jun 17th, 2026
Transcript Highlights:
- In New Jersey and in Delaware, that is reversed.
Summary:
The House Revenue and Finance Committee met to consider House Substitute 1 for House Bill 386, which would create a temporary Delaware income tax deduction for qualified tip income from tax years 2027 through 2029. The sponsor described it as relief for service workers in restaurants, salons, and similar tipped occupations, with a deduction of up to $15,000, income-based phaseouts, a refundable credit for lower-income workers, and a sunset for later review. Committee members raised questions about the resident/non-resident language, the fiscal note, and whether the Department of Finance could implement the change; Finance said the department could administer it and expected only modest administrative costs, while the Comptroller’s office said the bill would reduce general revenue. After a brief recess to review updated language, the committee took public comment, but no one testified. A motion to release the bill failed to receive enough votes, and the chair said she would walk it to seek additional signatures.
The committee then considered Senate Bill 219, which would phase in an increase in the military pension income exemption from $12,500 to $25,000 by tax year 2029. The sponsor argued the measure would help attract and retain military retirees, citing economic return estimates, workforce benefits, and support from all 21 Senate co-sponsors. Some members supported the bill as a way to reward service and bring in long-term residents, while others questioned whether the exemption should be income-based rather than available to all military retirees, including those with substantial second careers. The Department of Finance said it could operationalize the bill and that the non-resident language was unnecessary because the subtraction is already picked up in the non-resident code section. Public testimony from veterans’ organizations strongly supported the bill, emphasizing that the exemption can influence retirement decisions and help veterans and their families stay in Delaware. A motion to release the bill also failed to get enough votes, and the chair said she would walk it for signatures before adjourning the meeting.
DE
Transcript Highlights:
- We have a reverse amenability process.
Keywords:
HB372, Justice of the Peace Court, Delaware courts, Title 10, court administration, judicial staffing, county courts, Kent County, New Castle County, Sussex County, Wilmington, 24-hour hearings, court locations, court hours, magistrate court, access to justice, court consolidation, Delaware General Assembly, destructive weapon, possessing a destructive weapon
Summary:
The House Judiciary Committee met and heard three bills. HB 372 would reorganize Justice of the Peace Court resources by shifting the number of judges and court locations among counties, consolidating overnight operations into a single 24-hour court in Kent County, and adjusting staffing to address workload and efficiency concerns. Chief Judge Alan Davis said the change responds to increased civil filings, automated enforcement, and staffing shortages, and that a Sussex County pilot closing a 24-hour facility had worked without major issues. Some members raised concerns about impacts on Sussex and Kent County, bail processing, and local response times, while public comment included one supporter. The committee voted to release HB 372.
The committee then considered SB 324, which amends Delaware’s permit-to-purchase law to allow constable agencies, including those serving institutions like Delaware Tech, to purchase handguns for newly hired constables without duplicative background checks. Sponsor Representative Cook said the bill aligns constable procurement with existing law-enforcement exemptions while preserving gun-safety requirements. Public testimony included support from Delaware Tech and comments urging broader fixes to the permit-to-purchase law, including exemptions for retired officers with federal 218 credentials and clarification on firearms returned from manufacturers, gunsmiths, or police departments. The committee voted to release SB 324.
Finally, the committee heard HB 414, which clarifies that the Superior Court’s exclusive jurisdiction over certain destructive-weapon offenses applies only to adults, while juvenile cases would still begin in Family Court. Sponsor Representative Romer said the bill preserves the Family Court’s role in handling youth cases and allows referral to Superior Court when appropriate. The Department of Justice said it still believes Superior Court is the proper venue for these serious charges, while the Office of Defense Services supported keeping youth cases in Family Court first, arguing that rehabilitation and juvenile-specific dispositions are more appropriate. After public comment, the committee voted to release HB 414, and the meeting adjourned.
AR
Transcript Highlights:
- So we kind of nationally reversed course, and master's-level psychologists or psychology practitioners
Summary:
The Arkansas Legislative Autism Task Force approved the April 1, 2026 meeting minutes and then reviewed several vacant membership slots on the task force, including appointments from the Arkansas Psychology Board, Arkansas Blue Cross Blue Shield, UAMS, and parent or guardian positions. Members discussed trying to fill those vacancies before the next meeting, and noted that if they remain open they may be addressed in the task force’s legislative report and through possible statutory changes in the next General Assembly.
Representatives from the Developmental Disabilities Provider Association (DDPA) and Civitan Services presented on DDPA’s role serving children and adults with intellectual and developmental disabilities across Arkansas. They said DDPA now represents 80 providers serving more than 13,000 individuals in 75 counties, with services including early intervention, adult day programs, supported employment, intermediate care facilities, work activities, and community/residential waiver services. They also shared survey data on older clients and said these services remain available to seniors with IDD, including people with autism.
The task force then heard a proposal to amend Act 656 of 2021 to include licensed psychological practitioners as qualified providers for autism waiver-related evaluations. The presenter argued this would reduce wait times, avoid duplicate assessments, and help families access services sooner, while still maintaining quality standards. Members asked about training, licensure, and whether other professionals such as speech-language pathologists or audiologists should be included; Dr. Scott noted that current practice already relies on a two-provider model and that speech-language pathologists play a role because autism diagnosis considers communication, cognitive ability, and language. The discussion also touched on the need for proper testing standards and board oversight. No vote was taken on the amendment, and the meeting ended with plans to return to fraud-related discussion and to begin prioritizing recommendations for the 2027 session before adjourning.
AR
AR
Transcript Highlights:
- So we kind of nationally reversed course, and master's-level psychologists or psychology practitioners
Summary:
The Arkansas Legislative Autism Task Force approved the April 1, 2026 meeting minutes and discussed several vacant membership slots, including positions tied to the Arkansas Psychology Board, Arkansas Blue Cross Blue Shield, UAMS, and parent or guardian appointments. Members said they would try to fill the vacancies and, if not, include the issue in the legislative report and consider statutory changes in the next General Assembly.
The task force then heard from the Developmental Disabilities Provider Association and Civitan Services about DDPA’s role in supporting 80 provider organizations serving more than 13,000 children and adults with intellectual and developmental disabilities across 75 counties. They described services such as early intervention day programs, adult day programs, supported employment, intermediate care facilities, work activities, and community/residential waiver services, and said autism falls within the populations they serve. They also shared survey information on services used by older adults with IDD and offered contact information for providers.
Members also heard a proposal to amend Act 656 of 2021 to add licensed psychological practitioners as qualified providers for autism waiver-related evaluations. The presenter argued this would reduce wait times, avoid duplicate assessments, and help families access services sooner, while noting that Arkansas Medicaid already pays for some of these evaluations. Task force members and Dr. Scott discussed the roles of psychologists, speech-language pathologists, and the possibility of using training or board oversight to ensure evaluators are properly qualified, with some noting that speech pathologists’ inclusion has historical and clinical roots. The task force also said it still needs a future discussion on fraud, plans to invite the Attorney General’s office, and wants to identify priorities for the 2027 session before adjourning.
NY
New York 2025-2026 Regular Session
Joint Senate Standing Committee on Finance, Transportation and Corporations - 06/03/2026
Transcript Highlights:
- could create more There are sidings and land already owned that could create more express trains and reverse-commute
Summary:
The joint meeting of the Senate Finance, Corporations, Authorities and Commissions, and Transportation committees considered four nominations to the Metropolitan Transportation Authority board: Melanie Hartzog, Jeanette Sadecott, Matthew Rand, and James O’Donnell. Each nominee gave opening remarks describing their public service or transportation-related experience and their interest in issues such as affordability, accessibility, state of good repair, regional connectivity, and transit safety. Senators also raised concerns about MTA transparency, the 2025-29 capital plan funding gap, fare and toll evasion, worker safety, and the need for better service in underserved areas.
Members pressed the nominees on several policy questions, including the feasibility of free or reduced-fare buses, expanding bus service and bus lanes, restoring Hudson Valley and Harlem Line service, improving west-of-Hudson and Rockland County transit, and advancing the Second Avenue Subway and accessibility projects. The nominees generally said they were open to studying these ideas, emphasized collaboration with the MTA, governor, mayor, and legislature, and supported greater transparency and investment in transit infrastructure. Senators also highlighted labor concerns, including the MTA workers’ contract and safety for bus operators and other transit workers.
At the end of the hearing, the committees voted separately on each nomination. Melanie Hartzog, Jeanette Sadecott, Matthew Rand, and James O’Donnell were each approved by the committees and advanced to the Senate floor. The meeting then adjourned.
OK
Transcript Highlights:
- And therefore, those kinds of things can be reversed as you know very easily by the next administration
Bills:
HB1245, HB2588, HB3024, HB3172, HB3279, HB3919, HB3306, HB3383, HB3431, HB3435, HB4352, HB3883, HB3942, HB4193, HB4203, HB4303, HB4311, HB4484
Keywords:
retirement, pension, public employees, Oklahoma Public Employees Retirement System, benefits, survivorship, contribution rates, disability retirement, owners associations, membership requirements, property ownership, board governance, residency requirements, salary increase, state employees, public finance, bonus limits, job performance, Fair Banking Act, financial institutions
OK
Transcript Highlights:
- in the previous committee meeting, several of the American Medical Associations associations have reversed
Keywords:
government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, purchasing, compliance, state employees, longevity pay, contract management, marijuana tax, public service impact tax, county funding, voter approval
MS
Mississippi 2026 Regular Session
MS House Floor - 18 February, 2026; 2:00 PM
Mississippi House Floor Meeting
Transcript Highlights:
- What they did was extend the qualifying deadline for 7 days and took the reverse repealer out.
Summary:
The House convened with prayer and the Pledge of Allegiance, confirmed a quorum, dispensed with reading of the journal, and moved through routine introductions and gallery recognitions. Guests included court reporter Kim Almer, representatives of the Mississippi Faculty and Staff Association of Community Colleges, YMCA visitors, the Madison County Youth Council, members of the Mississippi Veterinary Medical Association and the University of Mississippi veterinary school, Holmes Community College guests celebrating the college’s 100th anniversary, Enterprise Consolidated High School students and educators, George Stewart, and Petal High School Ambassadors. Members also made several announcements about upcoming meetings and events, including committee meetings after adjournment, an electric co-op day at the Capitol, a discussion on the recent ice storm catastrophe, a battlefield preservation lunch, and a Mississippi Health Care Collaborative reception.
On the Rules Calendar, the House took up House Concurrent Resolutions in blocks. Items 1 through 3 were adopted by a vote of 121 yeas and 0 nays, and items 4 through 12 were also adopted. The House then gave immediate release to those resolutions. Later, the House considered concurrence on House Bill 580. The bill was explained as extending the qualifying deadline by seven days and removing the reverse repealer, with the sponsor stating affected parties were agreeable to the changes. The House concurred in HB 580 by a vote of 119 yeas and 0 nays.
The chamber concluded its calendar work and announced that it would reconvene the next day at 10:00 a.m. to take up appropriations bills. The House then adjourned until 10:00 a.m. the following day.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- So the errors that were reversed twice, was that a staff member that had made those incorrect entries
Summary:
The meeting opened with prayer and approval of the January 8 minutes, then moved to review of education audit reports. The first report concerned Northwest Arkansas Community College, which had three findings, including repeat internal control deficiencies that caused financial statement misstatements and a tuition revenue loss tied to a new student information system. College officials said the issues were largely misclassification and process problems, not missing money, and described corrective steps such as monthly closing checklists, approval controls for journal entries, cross-training, and efforts to address staffing turnover and fill finance vacancies. Members asked about the tuition issue, whether students were notified or billed, and whether the software problem affected other institutions; audit staff said they were not aware of the same scenario elsewhere. The committee then filed the report as reviewed.
The next report was Cedarville School District, which had one finding involving $794 in improper credit card charges by a resigned elementary teacher. The district was reimbursed, a police report was filed, and the matter was referred to the Professional Licensure Standards Board; members asked whether any further action or license-related consequences were known, but staff said they were not aware of additional action. The report was filed as reviewed.
The final finding was for West Memphis School District, where auditors reported repeat capital asset issues, including failure to capitalize about $851,000 in construction costs for a baseball-softball complex and problems with inventory and asset inspection. The superintendent said the district had recently begun using Legislative Audit after prior private audits, and described new controls such as multi-level purchase approvals, separation of duties, tagging of equipment, and a cleanup of old inventory records. Members also discussed the relationship between private audits and Legislative Audit reviews, with staff explaining that private audit reports for public school districts still come before the committee and that the executive committee determines when Legislative Audit performs an audit. The committee filed the West Memphis report as reviewed and noted that 28 school districts had no findings before adjourning.