Deputy Revenue Commissioner Chester Cook and Tyler Ryan explained how sales taxes are sourced, processed, and distributed monthly; they described audits, late-file adjustments, Prorata (unidentifiable receipts) distributions, and the mechanism for "refunds of local significance."

Senators debated and rejected an amendment to House Bill 107 that would have set a 5% floor for local-government sales-tax distributions while allowing future increases through the budget process; the amendment failed 9–22.

County finance staff told the budget committee they have reconciled software discrepancies going back to 2020 and are wrapping the FY24 audit, while a forensic audit has already identified misallocated distributions — including a $300,000 payment that should have been $3,000 — that will require corrective actions.