Video & Transcript Research : 'ledger'
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AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- I also, at the end of the calendar year, lost my general ledger manager, who had been working for me
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.
TX
Transcript Highlights:
- A, a, a ledger of 28 currently filed mud districts in my county.
Bills:
HB23
Keywords:
property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest, county property tax, nonprofit-owned property
TX
Transcript Highlights:
- I hold a ledger of 28 currently filed mud district in my county.
Keywords:
third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, municipal utility district, petition, county clerk, water code, Texas Commission on Environmental Quality, traffic impact studies, bonds, road projects, eminent domain, extraterritorial jurisdiction, county authority
NH
New Hampshire 2026 Regular Session
House Criminal Justice and Public Safety (03/20/2026)
Criminal Justice and Public Safety
Transcript Highlights:
- Whether there's cash, whether a ledger, text messages that show they were going to, that's one thing.
- there's<00:37:51.599>
cash, <00:37:51.839>whether <00:37:52.400>a <00:37:52.560>ledger - ,<00:37:53.280>
text there's cash, whether a ledger, text there's cash, whether a ledger,
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Veterans, Military Affairs, and Public Protection (6-25-25)
Transcript Highlights:
- They're looking at their maintenance ledger sheets, and they're seeing the fact that all of these components
- their they're looking at their their they're looking at their their maintenance<00:30:01.600>
ledger - /c><00:30:01.920>
sheets <00:30:02.640>and <00:30:02.800>they're maintenance ledger - sheets and they're maintenance ledger sheets and they're seeing<00:30:03.240>
the <00:30:03.320
Summary:
The meeting opened with the pledge and prayer, a roll call established quorum, and members announced a Veterans Caucus meeting to follow the session. The committee also recognized distinguished veteran Joe Mash Masterson of Bardstown, who was praised for his Army service, long-time advocacy for veterans, and leadership in the American Legion and local veteran organizations. Masterson thanked his family, the American Legion Post 121, and the VA staff, and several members offered remarks honoring his service and the committee’s practice of recognizing veterans.
The committee then briefly addressed a referred administrative regulation, 017 KAR 001 030, which leadership described as technical updates to existing policy; no vote was taken. After that, members heard testimony from KDVA and Finance and Administration officials on the ongoing HVAC replacement project at the Radcliffe Veteran Center. Officials said the system had been problematic for years, that design work began early to accelerate the project, and that the work was complicated by the need to replace the system in an operating nursing facility. They explained that the project was bid in March, awarded to Less Mechanical, and that protective measures, shop drawings, and equipment orders were underway.
Committee members pressed officials on why the problem had taken so long to resolve, why the original system had been installed, whether the issue had been communicated regularly, and whether the state should be paying for a replacement in a relatively new facility. Officials said the original system’s components and warranties had failed, that they had tried to replace parts before moving to a full replacement, and that the system’s manufacturer and quality differed from a similar facility in Glasgow that had not had the same issues. They said the current phase one contract was about $6 million, with the remaining funds held for phase two to restore full occupancy; phase two design was nearly complete and could be bid later if funding is approved. Officials estimated phase one completion around January 2026 and full completion around March 2027, depending on funding and scheduling.
NH
New Hampshire 2025 Regular Session
Senate Energy and Natural Resources (04/01/2025)
Energy and Natural Resources
Transcript Highlights:
- here is that the commission is really setting up a scenario where they only look at one half of the ledger
- at one one scenario where they only look at one one half<00:52:09.760>
the <00:52:09.920>ledger - properly<00:52:10.640>
that <00:52:10.800>they <00:52:10.960>look half the ledger - properly that they look half the ledger properly that they look at<00:52:11.200>
the <00:52:11.680
MN
Minnesota 2025-2026 Regular Session
House Human Services Finance and Policy Committee 3/26/25
Human Services Finance and Policy
Transcript Highlights:
- Just, they keep a ledger of it because, um, it could go on and it could affect that part of the budget
- Just<01:12:51.120>
they <01:12:51.440>keep <01:12:51.679>a <01:12:51.840>ledger - Just they keep a ledger of handles it?
- Just they keep a ledger of it<01:12:52.719>
because, <01:12:53.440>um, <01:12:53.760>
TX
Transcript Highlights:
- , you also need to take, okay, you need to take the whole, you can't just look at one side of the ledger
- , you have to look at both sides of the ledger.
Summary:
The Senate opened with an invocation by Pastor Jim Harris of Tilden Baptist Church, followed by remarks from Senator Zaffirini recognizing his service and retirement as an agricultural teacher. The chamber also received a message from the governor on appointments to the Coastal Water Authority Board of Directors. Senators then adopted SR 434 honoring Goodwill Industries of San Antonio’s 80th anniversary, with Senators Gutierrez, Menendez, and Zaffirini praising its workforce training and second-chance employment mission; SR 435 recognizing Dr. Christine Ramos Camacho as Doctor of the Day; and a group of additional resolutions adopted by voice vote. Senator Zaffirini also introduced the McMullen County Day delegation, and Senator Gutierrez introduced the Doctor of the Day.
The Senate then took up and passed several bills. SB 1951 addressed penalties for late property rendition filings and removed a financial incentive for appraisal districts; SB 1261 related to financing water supply projects in the state water plan; SB 1620 created a Texas Forensic Analyst Apprenticeship Pilot Program; SB 530 updated higher-education accreditation rules; SB 2183 standardized fireworks sales periods statewide; SB 2368 strengthened the Lone Star Infrastructure Protection Act and added foreign-affiliation safeguards for electricity market participants; SB 1398 limited children without placement (CWOP) practices and added community-based care transparency; and SB 1960 established digital replication rights for voice and visual likenesses. Each of these bills advanced through suspension of the regular order, passage to engrossment, suspension of the three-day rule, and final passage, with recorded votes generally showing strong support and some opposition on a few measures.
The chamber also debated SB 825, which would require an annual study of the economic, environmental, and financial impacts of illegal immigration. Senators Middleton, Hinojosa, Gutierrez, and Eckhardt debated whether the study should include positive as well as negative impacts; an amendment to require that broader analysis failed, and the bill was left pending after passage to engrossment. Other measures passed included SB 2010, prohibiting political subdivisions from operating guaranteed income programs; SB 546, requiring reporting and continued implementation of school bus seat belts; SB 586, establishing the Historical Texas Cemetery designation program; SB 1150, requiring inactive oil and gas wells to be plugged or returned to production under a compliance plan; SB 1184, lowering the minimum age of wine eligible for sale by wine collection sellers; SB 2185, clarifying bilingual education allotment funding; SB 1923, making child support follow the child in certain temporary placements; SB 2252, expanding early literacy and numeracy supports and screening tools; SB 1870, barring local decriminalization of drugs; and SB 2405, the major TDCJ sunset bill, which included facility planning, parole and rehabilitation reforms, and an amendment protecting parole board discretion. Most of these bills were adopted after floor amendments and passed with recorded votes, often along party-line or near-party-line divisions.
MN
Minnesota 2025-2026 Regular Session
House Floor Session: 2025 First Special Session - part 1 Jun 9th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- money, which we know it's not, we're saying that we're okay putting some folks on this side of the ledger
- and we're out here talking about our communities as dollars and cents, moral on this side of the ledger
- and that side of the ledger, and we're out here talking about...
NH
New Hampshire 2025 Regular Session
House Ways and Means (03/18/2025)
Transcript Highlights:
- There is another side to that ledger; there is benefit being derived by these investments.
- <00:21:22.880>
there <00:21:23.120>is another side to that ledger there is another - side to that ledger there is benefit<00:21:24.400>
being <00:21:24.720>derived <00:21:25.279 - So, you know, looking at the overall ledger of the renewable energy fund, I think it doesn't make sense
- benefits so you know looking at the benefits so you know looking at the overall<00:54:50.640>
Ledger
Summary:
The committee heard testimony on House Bill 224, which would redirect most money from New Hampshire’s renewable energy fund back to electric ratepayers. The bill sponsor argued the measure would lower energy costs, noting recent utility rate increases and estimating annual savings of roughly $2.5 million to $7.3 million for ratepayers. Supporters said the fund has accumulated money that should be returned to customers rather than used for subsidies, and they emphasized that the state has already rebated similar funds from RGGI for years.
Opponents, including Rep. Kat McGee, argued the renewable energy fund is a successful, nonlapsing dedicated fund that supports local clean-energy projects, energy resilience, emissions reductions, and private investment. McGee said the fiscal note overstated the benefit of rebates and understated the loss of investment, claiming the average annual rebate would amount to less than $10 per customer while the program has helped leverage significant private dollars and nearly 10,000 projects. She urged the committee to reject the bill as a poor deal for the state and ratepayers.
Committee members questioned the fiscal note, the size of the rebate, whether the bill would set a precedent for other dedicated funds, and whether the program’s incentives amount to picking winners and losers. The Department of Energy testified neutrally, explaining how the renewable energy fund works, including renewable energy credits, alternative compliance payments, and the fund’s use for renewable energy initiatives. No vote was taken in the portion of the hearing provided.
NY
New York 2025-2026 Regular Session
2026 Joint Budget Subcommittee on Environment/ Agriculture/ Housing - 03/17/2026
Transcript Highlights:
- Senate highlights from the housing ledger: very similar to what you heard from Chair Rosenthal from the
Summary:
The Joint Conference Committee on Environment, Agriculture and Housing opened budget negotiations for the 2026-2027 enacted budget, with Senate and Assembly leaders outlining their one-house proposals and committee members giving brief remarks. The discussion covered environment, agriculture, housing, parks, and energy, with repeated emphasis on affordability, climate resilience, and support for rural and urban communities. Senate and Assembly chairs described the process and noted the agencies present, while minority members criticized the overall size of the budgets and urged more attention to housing affordability, building stakeholders, and energy costs.
On the environment and energy side, the Senate highlighted proposals for $138 million in additional clean water infrastructure funding, a $75 million increase to the Environmental Protection Fund, $95 million in restored parks capital, $200 million for the Energy Affordability Program, and $1 billion for Sustainable Futures 2.0, including a proposed revival of the NY STUN program. The Assembly said it increased the EPF to $500 million, raised clean water infrastructure funding to $800 million, and included targeted amounts for cities, rural housing-related water projects, Cornell Ag Tech, and the Center for Sustainable Materials Management. Democrats argued that high utility bills are driven by natural gas costs rather than clean energy, while Senate and Assembly Republicans said the CLCPA and other energy mandates are increasing costs and should be reconsidered.
Agriculture remarks focused on research, farm support, and resilience. Senator Hinchey described funding for Cornell’s COWS program, Farm to School amendments, $7 million for farm worker housing, and a new $20 million Farm Weather Resiliency Grant Program. Chair Lupardo said the Assembly added $16 million over the Governor’s proposal for educational research and outreach, restored support for beginning and disadvantaged farmers, and backed dairy, livestock, hemp fiber, and natural fibers initiatives, while also accepting $30 million in farmer tariff relief if guidelines are set. Minority Assembly Member Tague supported dairy infrastructure funding but criticized the farm labor overtime phase-down and the CLCPA’s impacts on farms.
Housing discussion centered on major capital and assistance programs. The Assembly proposed $200 million more for the Housing Access Voucher Program, $100 million for Mitchell-Lama and NYCHA, $50 million for down payment assistance, $4 million for fair housing testing, land banks, and $40 million for the Homeowner Protection Program. The Senate outlined similar priorities, including $500 million for NYCHA, $100 million for Mitchell-Lama preservation, $250 million total for HAVP, and additional funding for mixed-income rental development, vacant rentals, senior housing, and block-by-block infill. Chair Rosenthal said rent stabilization was not being changed in the budget, while Republican members argued that affordability requires lower taxes, lower utility costs, and fewer regulatory burdens. No votes were taken; the meeting was an opening round of budget negotiations and ended with closing remarks from both sides.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-EDUCATIONAL INSTITUTIONS
Transcript Highlights:
- I also, at the end of the calendar year, lost my general ledger manager, who had been working for me
Summary:
The committee opened with prayer, approved the January 8 minutes, and then reviewed education audit reports. The first report concerned Northwest Arkansas Community College, which had two findings: repeat internal control deficiencies that caused material misstatements in the financial statements, and a tuition revenue loss tied to a Workday system issue that failed to charge some students after drop-add changes. College officials said the problems were misclassification and process issues rather than missing funds, described corrective steps including checklists, monthly closing procedures, and approval controls, and attributed some issues to staffing turnover and the Workday implementation. Members asked about accountability, staffing, and whether students should have been billed; the report was filed as reviewed.
The next report was Cedarville School District, where auditors found improper personal credit card charges of $794 by a former elementary teacher. The employee reimbursed the district, and the matter was referred to law enforcement, the prosecuting attorney, the attorney general, and the Professional Licensure Standards Board. Members asked whether any licensing action would follow, but staff said they were only aware that no further action had been taken by the board.
The final finding was for West Memphis School District, which had a repeat capital assets issue involving failure to capitalize $851,000 in construction expenditures for a baseball-softball complex, along with other asset-recording and inspection discrepancies. The superintendent said the district had recently begun using Arkansas Legislative Audit for the first time after previously using a private CPA firm, and described new controls such as multi-level purchase approval, tagging, separation of duties, and inventory cleanup. Members questioned why the district had not been audited publicly before and how private audits are handled; staff explained that private audits are still reviewed and findings come before the committee. The report was filed as reviewed. The meeting ended with notice that 28 school districts had no findings and then adjourned.
NM
New Mexico 2025 Regular Session
IC - Legislative Health and Human Services Jul 21st, 2025
Legislative Health & Human Services Committee
Transcript Highlights:
- Tonight, as you're all invited, at 6 PM, I mentioned there's a Quinton Ledger, nephew of Teresa and son
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Racial Equity, Civil Rights, and Inclusion Jun 21st, 2026 at 01:00 pm
Joint Committee on Racial Equity, Civil Rights, and Inclusion
Transcript Highlights:
- Like the conversation is equity, it is pay wage, but the real problem is the expense side of the ledger
- community, solve this wage gap and wealth gap, we need to start talking about the other side of the ledger
Summary:
The Joint Committee on Racial Equity, Civil Rights, and Inclusion held a hearing on the impact of federal policy on the racial wealth gap in Massachusetts, the fourth in a series on federal impacts on racial equity. Chair Bud Williams and Chair Miranda opened by emphasizing that no bills were being heard and that the committee would instead take testimony from invited witnesses; public written testimony was also accepted. The chairs and witnesses repeatedly cited long-standing wealth disparities affecting Black and brown communities, including homeownership, wages, business ownership, and access to capital, and linked those disparities to federal policy changes, housing, education, health care, and workforce development.
Administration officials testified first. Secretary of Labor and Workforce Development Lauren Jones described persistent labor market disparities, including higher unemployment for Black and Latino residents, lower median hourly wages, and underemployment among degree holders, and highlighted state efforts such as ESOL-for-work funding, workforce training grants, MassHire career centers, skills-based hiring, and the state equity dashboards. Secretary of Health and Human Services Kiami Mahania argued that poverty drives poor health, not the reverse, and said wealth gaps contribute to chronic disease, maternal health inequities, medical debt, and shorter life expectancy; she pointed to the Advancing Health Equity Massachusetts initiative, a health care affordability working group, and the governor’s push to bar medical debt from credit reporting. Assistant Secretary Juan Vega of EOED focused on entrepreneurship and procurement, citing technical assistance grants, founder support programs, place-based investment, the Business Front Door, and the need to broaden access to contracts, capital, and business growth opportunities.
Committee members pressed the panel on the effects of the federal “big beautiful bill” on households, especially single-parent and Black women-led households, and on whether the state could develop more timely data systems instead of relying on federal numbers. Officials said the impacts were still being monitored, but warned that Medicaid and SNAP changes would likely hit lower-income households and community institutions hard. Members also asked about unions and apprenticeships, microbusiness definitions, supplier diversity, pay equity, and degree inflation; the administration said registered apprenticeships and skills-based hiring are key tools, and noted that wage equity reporting is still in its early stages. Later testimony from BECMA’s Nicole O’Bean stressed that tariffs, DEI rollbacks, immigration enforcement, capital gaps, and federal funding cuts are constraining Black-owned businesses and inclusive procurement, while Gastón Institute researchers described severe Latino homeownership and rent burdens, educational inequities, and the need for housing, labor, and education policy changes to close the wealth gap.
MN
Minnesota 2025-2026 Regular Session
House Floor Session - part 1 May 18th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- Under this ledger, the commitment to providing stability is crucial so that they can maintain stability
AL
Transcript Highlights:
- to get but some crumbs so that they can survive after being half killed based on that side of the ledger
Bills:
SB210, SB292, HB360, HB233, HB66, HB356, HB164, HB238, HB209, SB223, HB307, SB210, SB292, HB360, HB233, HB66, HB356, HB164, HB238, HB209, SB223, HB307
Keywords:
hospital liens, medical billing, government healthcare, insurance claims, patient rights, education oversight, subpoena authority, investigation, State Superintendent, school misconduct, drug courts, accountability, veterans, mental health, substance abuse, rehabilitation, criminal justice, court intervention, terrorist threat, terroristic threat
MN
Minnesota 2025 1st Special Session
House Health Finance and Policy Committee 5/7/25
Health Finance and Policy
Transcript Highlights:
- have to make the dollars and cents work when it is really quite a bit larger discussion and larger ledger
- 47:03.920>
discussion <01:47:04.400>and <01:47:04.719>larger <01:47:05.679>ledger - uh larger discussion and larger ledger uh larger discussion and larger ledger for<01:47:06.480><
Bills:
HF2435
MN
Minnesota 2025 1st Special Session
House Health Finance and Policy Committee 1/22/25
Health Finance and Policy
Transcript Highlights:
- expenses for technology and supplies and the expenses to support our workforce, the expense side of our ledger
- 08:36.800>
our our Workforce the expense side of our our Workforce the expense side of our Ledger - <00:08:37.800>
is Ledger is Ledger is growing<00:08:39.680>and <00:08:39.959>our
Summary:
The Health Finance and Policy Committee heard testimony from the Minnesota Hospital Association and several hospital leaders about the financial strain facing hospitals across Minnesota. The association’s CEO said hospitals are essential 24/7 safety-net providers, but rising labor, supply, technology, and drug costs are outpacing reimbursement from Medicaid, Medicare, and commercial payers. He warned that many not-for-profit hospitals are struggling, that workforce shortages remain significant, and that the committee should consider help on Medicaid rates, discharge/boarding problems, mental health services, workforce development, protecting the 340B drug discount program, and avoiding new mandates that add costs.
Relle Schultz of Winona Health described a community hospital with a 49-bed facility and long-term care services that has faced years of losses, including a $17 million loss in 2023 and $12 million in losses the following year. She said government payers now make up about 65% of the hospital’s mix, and each 1% increase in that mix costs about $1 million. She highlighted the difficulty of sustaining services such as dialysis, which was nearly closed until a local donor provided $3 million to keep it open for three years, and she emphasized the importance of 340B savings and the need for higher Medicaid payments.
Carrie Mulski of Riverview Health in Crookston said critical access hospitals are also under pressure despite their federal designation. She explained that federal support has eroded, that Medicaid and other public programs do not cover full costs, and that her hospital’s 340B savings help keep the doors open. She said Riverview opened a new hospital in 2020 but was hit by the pandemic and inflation, leading to annual losses of $5 million to $6 million and a negative operating margin of 9% to 10%. She also described bond covenant problems, low cash on hand, the prior closure of the nursing home, and the need for rapid state action to stabilize rural hospitals and preserve access to care.
MD
Transcript Highlights:
- But Pam's impact extends far beyond the ledger.
- But Pam's impact extends far beyond the ledger.
- But Pam's impact extends far beyond the ledger.
- But Pam's impact extends far beyond the ledger.
- But Pam's impact extends far beyond the ledger.
Summary:
The House convened with 122 members present, heard a prayer, and the Speaker urged members to remain respectful as difficult bills were expected later in the day. The chamber then moved through several ceremonial floor presentations honoring retiring members, including Delegate Barry S. Celebrity and Delegate Pam Queen, with resolutions read congratulating each on their years of service and lasting impact. The House also recognized an “interim birthday caucus” with a lighthearted resolution celebrating members born outside the session, followed by remarks and thanks from the Speaker and members.
After the presentations, the House turned to business, including concurrence and nonconcurrence actions on Senate amendments. The chamber refused to concur in Senate amendments to House Bill 339 and House Bill 512, while House Bill 512 was then concurred in, read for final passage, and passed with 118 votes in favor and none opposed. The House also received messages indicating conference committees for several bills, including House Bills 107, 153, 769, 1063, and 1118.
The House adopted favorable committee reports on a series of bills, sending many to third reading. These included measures on earned wage access, security guard certification renewal, county board and alcohol licensing matters, animal regulation, veteran status notation, procurement transparency, Public Information Act divorce records, election board qualifications, and a local sourcing database. During discussion of the local sourcing database bill, the minority whip asked whether business groups that had opposed the bill remained opposed after amendments; the floor leader explained the amended bill would require the Department of Commerce to create a searchable Maryland Local Sourcing Portal to connect businesses with local sources of tariff-impacted goods and services.
NH
New Hampshire 2025 Regular Session
House Science, Technology and Energy (04/14/2025)
Science, Technology and Energy
Transcript Highlights:
- Um, I think often times we focus on one side of the ledger when we listen to bills.
- know, one side times we focus on uh, you know, one side of<04:45:20.320>
the <04:45:20.480>ledger - of the ledger when we listen to bills. of the ledger when we listen to bills.