MINUTES OF THE JOINT MEETING OF SENATE COMMITTEE ON FINANCE AND ASSEMBLY COMMITTEE ON WAYS AND MEANS Sixty-eighth Session June 9, 1995 The joint meeting of the Senate Committee on Finance and the Assembly Committee on Ways and Means was called to order by Chairman William J. Raggio, at 7:55 a.m., on Friday, June 9, 1995, in Room 119 of the Legislative Building, Carson City, Nevada. Exhibit A is the Agenda. Exhibit B is the Attendance Roster. SENATE COMMITTEE MEMBERS PRESENT: Senator William J. Raggio, Chairman Senator Raymond D. Rawson, Vice Chairman Senator Lawrence E. Jacobsen Senator Bob Coffin Senator William R. O'Donnell Senator Dean A. Rhoads Senator Bernice Mathews ASSEMBLY COMMITTEE MEMBERS PRESENT: Mr. John W. Marvel, Chairman Mr. Morse Arberry, Jr., Chairman Ms. Sandra Tiffany, Vice Chairman Mrs. Jan Evans, Vice Chairman Mr. Dennis L. Allard Mrs. Maureen E. Brower Mrs. Vonne Chowning Mr. Jack D. Close Mr. Joseph E. Dini, Jr. Mr. Thomas W. Fettic Ms. Chris Giunchigliani Mr. Lynn Hettrick Mr. Bob Price Mr. Larry L. Spitler STAFF MEMBERS PRESENT: Dan Miles, Fiscal Analyst Mark Stevens, Fiscal Analyst Bob Guernsey, Principal Deputy Fiscal Analyst Gary Ghiggeri, Deputy Fiscal Analyst Sue Parkhurst, Committee Secretary Yhvona Martin, Committee Secretary OTHERS PRESENT: John P. Comeaux, Director, Department of Administration Copies of the 1995 Legislature Joint Committee Budget Action Difference Closing Report, June 8, 1995 (Exhibit C) were distributed to the committee. Supreme Court Justices and Widows Pensions - Page 115 Dan Miles, Fiscal Analyst, reported the Senate Committee on Finance added funds for personnel expenses in conjunction with Senate Bill (S.B.) 468. SENATE BILL 468: Provides for certain post-retirement increases in benefits of surviving spouses of supreme court justices and district court judges. MS. GIUNCHIGLIANI MOVED TO CONCUR WITH THE ACTIONS OF THE SENATE TO PROVIDE FUNDS FOR PERSONNEL EXPENSES. MRS. EVANS SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * District Judges and Widows Pensions - Page 141 Mark Stevens, Fiscal Analyst, said the closing actions of the Senate Committee on Finance also relate to S.B. 468 and involve the addition of funds for personnel expenses. MS. GIUNCHIGLIANI MOVED TO CONCUR WITH THE ACTIONS OF THE SENATE TO PROVIDE FUNDS FOR PERSONNEL EXPENSES. MR. DINI SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Education Administration - Page 165 Mr. Stevens testified the Executive Budget recommends the Science Consultant position be placed in this budget, whereas the action of the Senate Committee on Finance would eliminate the position from this budget account and place it in the ECIA Chapter 2 - State Programs account. He said the issue apparently is that federal funds may or may not be available in the ECIA Chapter 2 program. Mrs. Evans said during the joint subcommittee deliberations on the budget closings the possible availability of federal funds for the position was discussed, but it was subsequently learned such funds are not available; the position therefore would need to be funded through General Fund appropriation, as recommended in the Executive Budget. SENATOR RAWSON MOVED TO CONCUR WITH THE ASSEMBLY ACTION TO FUND THE SCIENCE CONSULTANT POSITION AS RECOMMENDED BY THE GOVERNOR. SENATOR MATHEWS SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * ECIA - Chapter 2 - State Programs - Page 202 SENATOR RAWSON MOVED TO CONCUR WITH THE ASSEMBLY CLOSING ACTION AS DISPLAYED ON PAGE 4 OF EXHIBIT C. SENATOR O'DONNELL SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * School of Medical Sciences - Page 305 Mr. Miles explained the action of the Senate Committee on Finance regarding the provision of funds for the internal medicine and OB/GYN (obstetrics and gynecology) residency programs (page 4, Exhibit C). He said the medical school testified it is losing the funding support for these programs as a result of federal initiatives to require residents to spend 50 percent of their time outside the hospitals. Senator Raggio noted there is currently no procedure for reimbursement to the residents for the time spent outside the hospital setting. The Senate Committee on Finance therefore authorized $1 million in Fiscal Year (FY) 1996 and $2 million in FY 1997 for the residency program, with the understanding that if any reimbursement funds are provided they will be credited against the amount of the General Fund appropriation. Mr. Arberry recommended this budget be held. Ms. Tiffany inquired where the residents are targeted to serve if not in the hospitals. Senator Rawson replied that 50 percent of the residents' training must be in outpatient treatment facilities versus inpatient facilities. Ms. Tiffany asked if the federal government has made this a requirement. The senator said it is an accreditation requirement that was specified following the on-site visit of the accreditation teams. Observing the medical school has no procedures or protocols in place with respect to the accreditation requirement, Ms. Tiffany asked how long the school has known about the requirement. Senator Rawson said the site visits took place in the 2 months preceding the 1995 legislative session. Ms. Tiffany inquired whether the medical school has provided a plan indicating how the requirement is to be implemented. Senator Rawson replied he has not requested such a plan. Ms. Tiffany remarked the $3 million in funding for the residency program over the biennium is a substantial amount, and to not have an articulated plan or discussion on the means of implementing the requirement seems unusual. Senator Rawson countered he did not feel it was necessary for him to micro-manage the situation and is satisfied to allow the university regents to administer the program. He said it would not be unreasonable to request the medical school to report to the Interim Finance Committee (IFC) on the progress of implementing the accreditation requirement. Ms. Tiffany commented she does not regard the request for a plan as unusual or a means of micro-managing, pointing out the Legislature often makes such requests of the executive branch. Mr. Marvel asked Senator Rawson if there is any possibility the providers can reimburse the residents. Senator Rawson responded this has been explored, but the reimbursement by providers cannot be required. He said because of the Medicaid funding, the requirement for reimbursement would be considered by the Health Care Financing Administration (HCFA) as a tax; the entities involved cannot be taxed on penalty of the loss of federal funding. He further stated the current reality is that the training takes place in the hospital setting and the hospitals are paying for it, and the hospitals are being reimbursed by HCFA. Senator Raggio noted the joint subcommittee on higher education spent considerable time on this issue. He suggested Dr. Robert Daugherty, Dean, University of Nevada School of Medicine, be invited to further explain the situation to the Assembly Committee on Ways and Means. He said that simply put, the hospitals have been substantially reimbursed for the stipends and for the faculty in connection with the residency programs, and it is the medical school's contention the reimbursements will be halved because the residents are only allowed under certification requirements to spend half their time in inpatient settings. The likelihood of reimbursement for the other half of their time is not great, Senator Raggio continued, and if it is not provided the residency programs will be decimated. Mr. Marvel said Senator Raggio's recommendation to invite Dean Daugherty to address the committee will be taken under advisement. No further action was taken on the budget at this time. W.I.C.H.E. Loan & Stipend - Page 385 Mr. Stevens reported the Assembly Committee on Ways and Means closed this budget by reducing the number of new Law slots from 12 to 10 and increasing the number of new Physical Therapy slots from 4 to 6. He said there was discussion in the ways and means committee on the need for additional slots and where the greatest need is. He further stated a letter returned to the committee indicated the greatest need is in the physical therapy area. Senator Raggio suggested this budget be held. Mr. Marvel concurred. Museums, Library and Arts Administration - Page 385 Mr. Stevens said the only difference in the closing actions of the two committees is a small technical adjustment made by the Assembly Committee on Ways and Means to increase the amount of Insurance Expense to allow for the three positions built into this account instead of the two positions provided for in the Executive Budget. Senator Rawson raised the issue of the proposed Capital Improvement Project (CIP) involving the purchase of the old firehouse building in Carson City for use by the Department of Museums, Library and Arts. He said a position would be required if the space becomes available to the agency, and it may be necessary to address this issue by reopening the budget or during consideration of the CIP. SENATOR JACOBSEN MOVED TO CONCUR WITH THE ACTION OF THE ASSEMBLY TO INCREASE THE INSURANCE EXPENSE BY $108 IN EACH YEAR OF THE BIENNIUM. SENATOR RHOADS SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Comstock Historic District Commission - Page 427 Mr. Stevens said the issue in this budget is the amount of funding provided for the Comstock Tour Brochure. He said the supply of the brochures is quite low, and the cost of printing 10,000 new brochures would be $12,000. He noted the Assembly Ways and Means Committee has included $12,000 in Tourism funds in the first year of the biennium to print 10,000 additional brochures. Mr. Miles explained the action of the Senate Committee on Finance was to allow the Comstock Historic District the authority to sell the brochures as a means of raising funds to cover the cost of printing the additional brochures. Mr. Dini voiced support for the Assembly's action, stating, "I think it's just a nice thing to do when the tourists come up there and take that tour, to provide them with that publication." He said the quantity of 10,000 requested by the agency should last a long time. Senator Raggio said the brochure is of good quality, and the agency indicated it has the capacity to charge for the brochure and to generate revenues from the sales to fund the reprinting. The committee therefore determined it was unnecessary to transfer funds from Tourism. Clarifying the differences between the Senate and Assembly actions regarding funding for the brochures, Ms. Giunchigliani said the Senate recognized the brochures were needed but allowed the agency to charge for them, whereas the Assembly recognized the need and determined the brochures should be funded by the state. She said it was her recollection that during the discussions on this budget it was decided to authorize a sufficient quantity of brochures to last through the biennium, but there was no discussion of charging for the brochures; the cost of printing was regarded simply as a cost of doing business. Ms. Giunchigliani asked if a specific dollar amount was proposed by the agency to charge for the brochures. Senator Raggio did not recall the details of the discussion by the Senate Committee on Finance, but said the committee determined the proposed level of funding for the brochures was realistic. He deferred to Senator Coffin for further explanation. Senator Coffin said the commission's brochures are very professional. Noting the Virginia City environs are "purely commercial these days," he said the brochures are used to attract visitors to the local businesses. He said the tourists visiting Virginia City can easily afford the proposed $1 charge for the brochure. Ms. Giunchigliani suggested as an alternative the funding for the new brochures could be appropriated from the General Fund with the provision that revenues from the brochure sales would be used to reimburse the state for the appropriation. In discussion on the cost of printing the brochure, Mr. Stevens said he believed the Senate's proposed $6,000 allocation would provide for 5,000 brochures versus the 10,000 the Assembly's allocation of $12,000 would fund. Senator Raggio remarked the lower quantity would probably be sufficient. Mr. Dini said he was told the unit cost is much less with the larger quantity. The budget was held for further consideration. Library Literacy Program - Page 447 Mr. Stevens said the Assembly Committee on Ways and Means made a small technical adjustment involving insurance. Mr. Miles said the Senate Committee on Finance made the same technical adjustment but also added $1,000 each year in federal revenue authority and $1,000 in out-of- state travel funding. He said out-of-state travel through General Fund appropriation is in the Executive Budget, and the committee's intention is that if $1,000 in federal funds are collected the agency will revert $1,000 to the General Fund for the out-of- state travel. MR. HETTRICK MOVED TO CONCUR WITH THE ABOVE-STATED SENATE ACTION (PRESENTED ON PAGE 5 OF EXHIBIT C). MS. TIFFANY SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Buildings and Grounds - Page 558 Senator Rawson inquired whether this budget includes funding of the proposed transfer of the fire station in Carson City to the Buildings and Grounds Division. Mr. Stevens said to his knowledge the transfer was not discussed in subcommittee and was not included in the budget closing action. Department of Taxation - Page 597 Mr. Stevens said the only difference in the closing actions on this budget is that the Assembly action eliminates the combined audit program recommended in the Executive Budget for both the Employment Security Department (ESD) and the State Industrial Insurance System (SIIS), while the Senate action eliminates the program for ESD, but not for SIIS. Senator Raggio said it would be the intention of the Senate Committee on Finance, in view of other actions taken by the committee, to eliminate the combined audit program for SIIS, as well. SENATOR RAWSON MOVED TO CONCUR WITH THE ASSEMBLY ACTION TO ELIMINATE THE COMBINED AUDIT PROGRAM FOR THE EMPLOYMENT SECURITY DEPARTMENT AND THE STATE INDUSTRIAL INSURANCE SYSTEM AS PRESENTED ON PAGE 12 OF EXHIBIT C. SENATOR O'DONNELL SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Facility Management - Page 631 Mr. Stevens reported the major difference in closing actions for this budget pertains to the telecommunications issue in decision unit E-911 (page 14, Exhibit C). The Assembly transferred the communications personnel from the Nevada Department of Transportation (NDOT) to the Department of Information Services (DIS), but did not transfer those positions from the Department of Motor Vehicles & Public Safety (DMV&PS) to the DIS. Mr. Stevens said the Senate action recommends maintaining the status quo. Mr. Miles affirmed his description. Senator Raggio said the question on this issue relates to the reason for the proposed transfers. Ms. Tiffany indicated there is a philosophical difference regarding consolidation of the communications function. She said in her opinion the proposed consolidation should have been approved for both the NDOT and the DMV&PS, but as a concession the Assembly committee decided against transferring the positions from the DMV&PS. She further stated the action of the Assembly Committee on Ways and Means was based primarily on public safety concerns (for example, the location of communication devices on snow plow equipment). Ms. Tiffany said there did not appear to be an overwhelming safety issue with regard to the NDOT positions. She said testimony was provided that indicated the DIS is very involved with the communication devices. She related that another consideration with respect to the DMV&PS was the smaller size of the communication devices involved, relative to those in the NDOT. Senator O'Donnell said the Senate Committee on Finance considered the logistics of the problem. He explained the two personnel would be under the supervision of the DIS while at the same time being assigned to the NDOT. These are the technicians who repair the radios and snowplows, the senator continued; they work all hours of the night, and if there is a problem they need to address it immediately. The committee therefore took into consideration the span of control and the need for an employee working for a supervisor at the NDOT to be supervised by that person rather than having the person assigned to the DIS and loaned to the NDOT as needed. Continuing, Senator O'Donnell said in the hearing on this issue the agency was asked who is authorized to dispatch repair technicians in emergency situations. The testimony offered by the agency indicated the personnel can be directed by anyone, and the need for a supervisor was therefore in question. He said the Senate subcommittee members concluded the transfer would not be prudent, and he reiterated the decision as to whether or not to transfer the positions was based on logistical considerations. Ms. Tiffany said the Assembly subcommittee members perceived the issue differently and were concerned with the need to provide basic oversight as well as to eliminate duplication of effort, to provide greater consistency and to reduce costs. She remarked there is redundancy in every department involved, and there are repairs at microwave sites that are not being performed in a timely manner; instead, the DIS has had to come in and make the repairs at the last moment because that agency has the ultimate responsibility for the equipment. Further, she maintained, there is a tendency in some of the state agencies to protect their turf and maintain barriers against outside involvement. She stated, "...those days are over. We're just starting to try to do that; that's why we compromised with one as opposed to two." Mr. Marvel suggested holding this budget to allow the respective subcommittees to meet again in an effort to resolve the issue. Senator Raggio agreed. Administration - Personnel Division - Page 653 Mr. Stevens explained the actions of the Senate and the Assembly are consistent except in one area. The Assembly has removed all business process reengineerings (BPRs) from the budgets and has decided to prioritize them to determine which ones should be funded. Senator Rawson said there could be great significance to which BPRs are approved, which ones are not and the order assigned, and it is therefore incumbent upon the committee to begin examining the prioritized list. Senator Raggio said the Senate Committee on Finance has discussed in principle the need to prioritize a limited number of BPRs that have been recommended. He suggested the money committees work closely on this issue. Mr. Stevens noted the change in the personnel assessment rate that has been recommended by both committees would provide sufficient funding to pay for the proposed Department of Personnel BPR, should the BPR be approved for the Fiscal Year (FY) 1995-1997 biennium. Senator Raggio assigned Senator O'Donnell to a special subcommittee to work on the prioritization of BPR projects. Ms. Tiffany recommended the chairpersons of the Joint Subcommittee on General Government work together on the issue. Mr. Marvel agreed and directed the subcommittee to report back to the respective committees with their recommendations. Senator Raggio commented that while the Senate Committee on Finance recognizes the importance of reengineering, it was felt the proposed BPRs are too costly to fund at this time. The committee therefore approved a limited amount of funding for use in the areas determined to have the highest priority. It is hoped the state can ultimately benefit from the experience obtained by companies currently engaged in business process reengineering in other states by achieving greater cost effectiveness of state funds, the senator said. Mr. Marvel said the views of the Assembly Committee on Ways and Means are similar to those expressed by Senator Raggio. Gaming Control Board - Page 669 Mr. Stevens said the closing actions of both committees are consistent except for the Commission Pay line item of $53,000 in each year of the biennium (page 16, Exhibit C) that relates to S.B. 401. He noted the measure has been processed in the Senate but not in the Assembly. SENATE BILL 401: Revises provisions governing regulation of gaming. Mr. Miles said S.B. 401 increases the salaries of the Nevada Gaming Commission chairman and members. Senator Raggio said the Senate Committee on Finance noted the gaming commission salaries have never been included in the unclassified pay bill, and rather than amend S.B. 401 the committee decided to leave the salary increase provisions in the bill at this time with the understanding that in the future, the commissioners will be added to the list of unclassified pay positions as the mechanism for addressing salary issues. Mr. Marvel suggested the Assembly Committee on Ways and Means concur with the Senate action on the assumption S.B. 401 will pass in the Assembly. MR. ARBERRY MOVED TO CONCUR WITH THE SENATE ACTION TO INCLUDE COMMISSION PAY OF $53,000 IN EACH YEAR OF THE BIENNIUM. MRS. EVANS SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Public Service Commission Regulatory Fund - Page 681 Mr. Stevens explained the only area of difference between the committees on this budget pertains to the reinstatement of one Management Assistant (MA) III position in decision unit M-650 (page 16, Exhibit C). He said the revised Governor's recommendation and the Public Service Commission of Nevada (PSC) chairman indicated this position should be included in the budget; but testimony in the Assembly Committee on Ways and Means hearing indicated the full PSC did not include this particular position in its revised budget request, and the ways and means committee therefore eliminated the position in its closing action. Mr. Miles said the Senate Committee on Finance approved the revised budget as recommended by the Governor, which includes the MA III position. Mr. Spitler disclosed he is employed by a company that is regulated by the PSC, SPRINT Central Telephone Company, and will therefore abstain from participation in the committees' consideration of this item. Mr. Arberry said his understanding is the position was reinstated based on there being five commissioners, but the number of commissioners is to be reduced to three. Senator Raggio said the administration changed its position, for many reasons, with regard to the planned reduction of the commission to three members. The Governor's revised recommendation is to restore the commission to its previous size of five members and to reinstate the accompanying support positions, as well. Mr. Arberry asked, "Even though they decided to keep the regular board, hasn't their work load been reduced substantially based on what the [federal government has] done...?" Senator Raggio said the commission still retains a certain amount of authority in the area that has been deregulated, and he noted that not all of the positions that were formerly with the five-member commission are being restored; rather, sufficient positions to handle the remaining level of authority have been recommended for reinstatement. Senator O'Donnell said two legislative measures currently in process, S.B. 442 and S.B. 443, pertain to the deregulation of the trucking industry. He said while the PSC's regulatory functions with regard to the industry will be diminished, the tow car companies will continue to be somewhat regulated and the PSC will still have a substantial work load, necessitating retention of the MA III position. SENATE BILL 442: Conforms state regulation of motor carriers to new federal law. SENATE BILL 443: Regulates operation of tow cars. John P. Comeaux, Director, Department of Administration, explained the administration's recommendation for the MA III position. He said the administration made the revised recommendation to restore the two PSC commissioners, their assistants and the MA III position based upon the combined input from all of the commissioners. The chairman of the commission made a strong case for the MA III position, Mr. Comeaux stated. Continuing, Mr. Comeaux said the two commissioner positions were restored based upon their anticipated involvement in such matters as the "retail wheeling" issue related to electric utilities. He said the PSC chairman indicated the MA III is very important to the commission. Ms. Giunchigliani stated: With all due respect, I think what we've done is we've removed certain responsibilities, and now we're trying to fill that back up to justify the need for it. So I don't buy that, first off. Secondly, the retail wheeling will be a study; it's not going to have an impact on them.... Thirdly, I believe the commissioner made one pitch and most of the commissioners made a secondary pitch, and from what I remember from discussions, they did not necessarily believe the Management Assistant III had to be replaced. Ms. Giunchigliani suggested this budget be held for further consideration. Mr. Marvel concurred. Advocate for Insurance Customers - Page 731 Mr. Stevens reported the Assembly Committee on Ways and Means closed this budget with the reinstatement of the Consumer Advocate for Auto Insurance position recommended by the Governor and financing of the position with a transfer of Verification of Insurance funds. A.B. 628 has been processed to accomplish the proposed means of funding the position. ASSEMBLY BILL 628: Revises provisions relating to verification of insurance for motor vehicles. Mr. Miles said the Senate Committee on Finance took no action to restore the insurance advocate budget. Senator Raggio remarked the committee's decision was to concur with the original recommendation in the Executive Budget indicating the position is not needed, and the committee is not agreeable to funding the position. Mr. Comeaux responded the administration changed its position on the insurance advocate office after consultation with the automobile insurance industry. He said it was originally determined the office was not needed because the industry has been highly competitive; however, the administration was persuaded that its position on the need for the office was incorrect and therefore revised its original recommendation. Senator Raggio commented the Senate Committee on Finance remains firm on its position with regard to the Advocate for Insurance Customers' budget. No action was taken pending further consideration of this budget. Commission on Economic Development - Page 955 Mr. Stevens reported the differences between the committees' closing actions are in decision unit E-325. Mr. Miles said the Senate Committee on Finance indefinitely postponed S.B. 345, which relates to this budget, and as a result in the budget closing actions it was necessary to separate the two commissions. SENATE BILL 345: Combines commission on economic development with commission on tourism. Additionally, Mr. Miles said the finance committee has added decision unit E-325, which adds two Program Specialist positions and the associated equipment (page 19, Exhibit C). He said travel has not been included for the positions, and the agency has communicated that travel funds will be needed. Mr. Marvel remarked there was no compelling evidence the extra positions are needed, and the Assembly Committee on Ways and Means therefore did not approve them. Senator Rawson spoke in support of the two positions. He said there were five positions recommended. One of the positions was specifically targeted to mitigate the closure of Nevada Test Site activities, and that position was not funded by the Senate. The remaining positions were two project directors, one for northern Nevada and one for rural Nevada, "that essentially drive the economic development programs," and two secretarial support positions. The committee chose to approve the two unclassified positions, but not to fund the secretarial assistance because it was felt the project directors could manage their own correspondence and other clerical tasks, using their computers. Senator Rawson said the committee's action provides the minimum positions necessary to accomplish what the agency requested. Mr. Marvel said according to his recollection the Assembly Committee on Ways and Means received no testimony requesting the positions. Senator Rawson attributed this to the fact that it was proposed in the Executive Budget to consolidate the tourism and economic development commissions and the agency representatives were therefore never requested to offer testimony on this issue. He said he sought the information himself. Mr. Marvel questioned the need to change the status quo. Senator Rawson responded the committee made its decision against consolidating the two commissions largely because the rural economic development agencies presented a strong case in support of further efforts in the area of rural economic development, and the funding of the two positions is consistent with the committee's action on S.B. 345. Senator Raggio added that the agency had requested five positions, but they were not included in the Executive Budget because of the proposed consolidation of the two commissions into a single commission. After analyzing the request the Senate Committee on Finance recommended approval of two of the five positions. Senator Raggio said the information received by Senator Rawson indicated several of the requested positions are vital to the accomplishment of economic development commission programs, given the decision not to approve consolidation. Mr. Dini voiced the opinion there is a need for the two Program Specialist positions, based on what he has been told by personnel within the agency. He pointed out the commission "covers a lot of ground." At Mr. Arberry's request this budget was held pending further discussion. Division of Tourism - Page 961 Mr. Stevens reported there are two areas of difference in the closing actions on this budget. The first is the line item Transfer to Comstock Historic District in the base budget (page 20, Exhibit C). Mr. Stevens explained that consistent with the action of the Assembly committee to provide $12,000 to the Comstock Historic District for printing of brochures, a $12,000 expenditure authorization has been included in the tourism budget. The second difference, in decision unit E-350, concerns the Rural/Advertising Marketing Contingency-Emergency funding. Mr. Miles said in E-350 the Senate Committee on Finance has removed the rural emergency funding from a separate category, which would allow it to be expended, to the Reserve category so that the agency would be required to process a work program to obtain spending approval. He said there are three opportunities to obtain the approval: (1) If the Governor declares it an emergency, the funds can be expended immediately; (2) by requesting a 15-day expeditious action on the work program; and (3) through the normal 45-day work program process entailing review by the Interim Finance Committee (IFC). Senator Raggio noted that subsequent to discussion of the alternatives available in the statutes, the agency agreed the statutory authority exists to expeditiously obtain the necessary spending approval. In response to questioning from Ms. Giunchigliani regarding the adjustment to the Reserve account, Mr. Miles said if funds are expended in FY 1996 the amount in this account for FY 1997 would be reduced commensurately. Ms. Giunchigliani also ascertained this action has no impact on the decision whether or not to consolidate the tourism and economic development commissions. The budget was held pending the closing action on the budget for the Comstock Historic District relative to the amount of expenditure authorized for the printing of brochures. Purchase of Social Services - Page 997 Mr. Stevens explained the differences in the committees' closing actions as displayed on page 21 (Exhibit C). He said the Assembly Committee on Ways and Means action allocates all of the additional federal Title XX funding that was available in this account over and above the amount recommended in the Executive Budget to the non-state agency category. In addition, the Assembly action calls for a bill draft request (BDR) to provide a $253,055 one-shot appropriation from the state General Fund to augment the amount available for non-state agencies during the upcoming biennium. That proposal would provide an additional $250,000 in each year of the biennium to non- state agency contracts in this budget account, Mr. Stevens stated. Mr. Miles said the Senate Committee on Finance took similar action with regard to the Title XX funding in an effort to take advantage of all the revenues available from that source. Additionally, however, the committee reserved $50,000 in each year of the biennium for adjustments related to salary increases for those positions that are entirely funded by Title XX monies. There are a number of such positions throughout the budgets for the Department of Human Resources (DHR), Mr. Miles noted. Mr. Spitler remarked this budget was examined quite carefully. He said the acting director of the human resources agency testified there is a need to study the manner in which Title XX funds are distributed in the State of Nevada in the first place. He further stated part of the funding allocated by the Assembly committee provides the DHR Director's Office with an $80,000 grant for such a study, to enable the agency to solicit input from the communities throughout the state as to their needs and what they are doing differently. Continuing, Mr. Spitler observed that states distribute Title XX funds quite differently. In some states the Title XX funds merely flow through the state, and all of the money is distributed to community-based organizations. In the State of Nevada, the state receives the Title XX money and funds the state agencies to deliver social services as opposed to flowing the funds directly through to community-based organizations. He said the committee did not take issue with the philosophy and whether it is the right or wrong way to distribute Title XX funds; but it is apparent there are many community-based organizations that are ready and able to provide emergency services to the community, and quite often the services can be obtained more expeditiously from these organizations than through governmental agencies. The Assembly committee therefore proposes a one-shot appropriation for the upcoming biennium only to help supplement the funding that is actually distributed to community-based organizations, Mr. Spitler stated. That would provide a total distribution to these organizations of $750,000 each year of the biennium, as opposed to the $500,000 currently set aside through the existing Title XX grant process. Mr. Spitler said it was believed this action would prove extremely beneficial. Mr. Spitler further explained that when the acting director of the DHR testified about the fact the agency had recognized the need to study the manner in which the grants are distributed, she proposed hiring a consultant to analyze the situation statewide to determine the best method of delivering the Title XX services. The committee agreed to allow $80,000 of the $250,000 extra funds that would be available to the agency to facilitate the proposed study. Mr. Spitler pointed out the one-shot appropriation does not equal $500,000, as originally intended by the committee. What happened, however, was that the agency located budget savings that can be used to offset the difference between the amount to be provided in the one-shot appropriation and the desired amount of $500,000. These amounts are displayed in the line item Adjust Transfer to Non-State Agencies, in the Assembly column ($131,743 in FY 1996 and $115,202 in FY 1997). Mr. Spitler said the sum of these amounts, added to the amount requested in the BDR, totals the full amount requested in the one-shot appropriation. Continuing, Mr. Spitler said the Assembly committee felt very strongly that the proposal represents a firm commitment to community-based organizations and would provide the human resources department an opportunity to thoroughly analyze the manner in which Title XX funds are distributed and subsequently to return to the Legislature with a mechanism for distribution of no less than 10 percent of the Title XX grants to these organizations. Senator Rawson commented the Assembly action "sounds very desirable," but he requested the budget be held until the Senate Committee on Finance has had an opportunity to review the proposal. Senator Raggio said the issue with respect to the budget closing is the manner in which the $50,000 in the Reserve category is to be treated. Mr. Spitler said the one- shot appropriation requested in the BDR also impacts the budget because of the Assembly's action with regard to the Adjust Transfer to Non-state Agencies line item. This budget was held pending further consideration. Rural Clinics - Page 1055 Mr. Stevens reported that in decision unit E-130 the Assembly Committee on Ways and Means closed this budget in accordance with the recommendations of the Joint Subcommittee on General Government to provide additional funds for the Silver Springs area due to the unique nature of the area and the caseload, and the "lack of public transportation to the nearest office to Silver Springs." Mr. Miles said the Senate Committee on Finance closed the budget in accordance with the Governor's recommendation for a new office in the rural area. Mr. Dini testified he made the request for the additional funds on behalf of the Silver Springs community because it is in a unique, high-risk area. He noted there have been serious problems involving juveniles. There have also been several murders in the area as well as a high incidence of domestic violence. Further, Mr. Dini stated, the transportation facilities available to residents seeking medical care are inadequate. He said the committee therefore approved the additional funding to open an office in Silver Springs in the second year of the biennium. Mr. Allard said during the process of closing this budget he had requested that a letter of intent be sent to the agency to explore the possibility of locating some rural clinics in rural Clark County, which he said are desperately needed. He said Mesquite in particular is growing at a very rapid rate and is further from any of the rural clinic facilities than is Silver Springs. He requested the Senate Committee on Finance to concur in the request that a letter of intent be issued for the purpose stated above. Senator Raggio responded that while the Senate Committee on Finance members were cognizant of the request regarding the Silver Springs office, the fact that there is another rural clinic facility in relatively close proximity (in Fernley, less than 20 miles away) led them to conclude the request is not appropriate. He said it is difficult to justify funding of an office in Silver Springs in view of the fact there are many rural areas that also need the rural clinic facilities. Senator Rawson said this entire area is problematic. He noted there have been a number of rural clinic facilities that have been closed. Senator Rawson pointed out that during the severe budget problems experienced by state government several years ago, there was a radical contraction of the rural services, and some of the facilities that were closed have not been reopened. He suggested having the subcommittee reconsider the issue. Mr. Marvel agreed the Rural Clinics budget should be revisited by the joint subcommittee. The budget was held accordingly. Automation - Page 1751 Noting the Assembly Committee on Ways and Means has not yet closed this budget, Mr. Stevens called attention to a proposal that may be presented for consideration by the ways and means committee when the closing actions are decided. The plan entails isolating the funding for leases for a document imager and computer equipment upgrades in decision unit M-200 (page 25, Exhibit C) and placing it in the Reserve account, with the provision the agency would return to the IFC to obtain release of the funds upon approval of a plan for expenditure of the funds. Senator Raggio inquired whether there is a difference in the amount of funding or merely in the manner of authorization. Mr. Stevens replied there is no difference in the amount of funding. Ms. Tiffany commented there was a subcommittee meeting the previous day with the automation personnel in the DMV&PS. The meeting was attended by four representatives from the DMV&PS, several members of the technical staff, DIS personnel and Ms. Tiffany. Ms. Tiffany said the reason the Assembly committee proposed having the funding for the lease and upgrade of equipment placed in the Reserve account is that the DMV&PS will have a BPR, and in the BPR such items as software requirements, a work-flow process and hardware configurations will be identified. She said there are political questions involved, and the BPR is intended to address these questions as "an independent party." For example, Ms. Tiffany stated, there is information residing in the mainframe that the DMV&PS would like to have removed, whereas the DIS is proposing that some of the data remain on the mainframe because it is enterprise-related and there are many agencies that require access to it. Additionally, the DMV&PS will have a data center, and that is another political question to be answered in the BPR by an independent party, Ms. Tiffany explained. She further stated there will be several phases that the BPR will identify, and it was the committee's intention the funds in reserve should not be released until the phases are completed. Continuing, Ms. Tiffany said another concern is that the computer software programs will probably need to be coded and cannot be purchased "off the shelf" or obtained from any other DMV&PS agency around the state and then slightly modified. Ms. Tiffany said she is extremely concerned the $700,000 funding will be not sufficient. She said the agency should not be put in the position of not having the tools needed to reduce the waiting lines and enable more expeditious issuance of certificates of title. The other reason for placing the funds in reserve, she stated, is that the committee believes it will be necessary for the agency to return to the Legislature in the next biennium and request a more appropriate level of funding. Senator Raggio inquired whether the timeliness of the BPR is such that the agency's needs are accommodated, otherwise, and when the BPR will be completed. Ms. Tiffany responded the BPR could take up to 6 months to 1 year to complete; the agency is unsure of the time requirements at this point. She stated it is necessary to perform a BPR correctly and accurately from the outset. She said it is not even known yet how long it will take to develop the software because it is very complex and sophisticated. Senator Raggio instructed the Senate subcommittee members to review this issue with the Assembly subcommittee. Highway Patrol - Page 1755 Mr. Stevens said the major issue in this budget is whether to have a separate highway patrol special account or whether to roll it into the Highway Patrol budget. The Assembly action is consistent with the Executive Budget recommendation, which combines the two accounts, while the Senate action separates the two accounts into the Highway Patrol budget account and the Highway Patrol Special budget account. Mr. Stevens noted the amount of funding is the same in closing actions of the two committees except for the Vacancy Savings ($50,000 in each year of the biennium, page 26, Exhibit 1755), which were eliminated by the Assembly in order to enable the highway patrol to be fully staffed at all times. Ms. Giunchigliani stated it was she who made the motion to eliminate the vacancy savings after hearing discussion that the agency's ability to staff and provide safety is continually adversely affected in the state's budget process. She said a long-term policy decision is also required in the area of vacancy savings, and this is the first budget for which the initiative has been taken to allow the agency to fully staff as needed by eliminating the need to achieve a specified amount of savings in this category. Continuing, Ms. Giunchigliani argued the Senate should concur with the Assembly on consolidation of the regular and special highway patrol accounts. She said that after considerable discussion the Assembly committee decided the special account should be eliminated because, first of all, the entire amount of the transfer fee the DMV&PS is supposed to collect (and which funds the special account) is not being collected, and secondly, the potential exists for the account to be treated as a slush fund, which is not appropriate. Ms. Giunchigliani said a reserve of an estimated $6 million has accumulated in this account, and the Assembly committee therefore decided to eliminate the special account, merge the two accounts together, and eliminate the vacancy savings to allow the highway patrol to hire needed personnel. Mr. Marvel pointed out that one of the complaints regarding the special account is that the account receives $6 in transfer fees for every registration, "regardless of the proration." Senator Raggio said the other side of the issue is the historic significance of the special account. He said, "It probably overall makes more budget sense to do as the Assembly has done; however, the dollars don't change any." He averred the special account is not a slush fund and has not been used as such. The account provides another means of funding additional highway patrol troopers. Senator Raggio further stated the Senate Committee on Finance was persuaded that additionally, the rank and file membership regards the special account as a commitment to the highway patrol and felt the commitment the Legislature had made in earlier sessions would disappear if the account were to be eliminated. He said that recognizing the special account has no real fiscal impact, the committee decided the perception of the account as a commitment of the Legislature to the highway patrol is important (and therefore should be maintained as a separate account). Mr. Dini said there has been some discussion outside the committee hearings about attempting to resolve the problem of high turnover in the highway patrol by "maybe raising them up a couple of steps." Senator Raggio said the Senate Committee on Finance will consider the administration's recommendation in reference to this issue. Mr. Dini said the Assembly will do the same. Mr. Spitler said the Assembly Committee on Ways and Means had a discussion similar to the one referenced by Senator Raggio, but the agency's concern seemed to be resolved with the elimination of the vacancy savings. He said the committee recognized that one of the problems in an agency whose operational needs make it difficult to plan a schedule is that it is very difficult to have to rely on vacancy savings to adequately staff the agency, and the highway patrol indicated in the Assembly hearing that if the vacancy savings component were eliminated the special account would not be necessary. This budget was held pending further consideration. Narcotics Control Grants - NDI - Page 1791 Mr. Stevens reported the Assembly action assumes the four positions that are currently vacant will remain vacant, and the balance of $124,350 carries forward to the second year of the biennium (page 30, Exhibit C). The Assembly action also reduced the known level of federal funding, reducing the revenue to the General Fund correspondingly. Mr. Miles said the main difference in the closing actions is that the Senate Committee on Finance did not reduce the expected federal funding in the second year of the biennium, but closed in accordance with the recommendation in the Executive Budget. The committee added $1,000 in General Fund appropriation in FY 1997 to enable the agency to approach the IFC for funding should the federal funds fail to materialize. Senator Raggio explained the $1,000 appropriation is merely a nominal amount in order to provide the IFC with jurisdiction to entertain any funding requests from the agency during the interim, based on the fact there must be an appropriation of some kind to provide such jurisdiction. MR. ARBERRY MOVED TO CONCUR WITH THE SENATE ON THE ACTIONS STATED ABOVE AND LISTED ON PAGE 30 OF EXHIBIT C. MS. GIUNCHIGLIANI SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. BUDGET CLOSED. * * * * * Bicycle Safety Program - Page 1809 Mr. Stevens said the Assembly action eliminated the position in decision unit E-900 and added the funding to the grant area, whereas the Senate action retained the state position in this account. Senator O'Donnell said it was testified during the subcommittee hearing on this issue that there is just enough funding to cover the salary of the person holding this position, with very little available for training or travel. The subcommittee therefore decided the position should be either eliminated or supported with additional funding. Senator O'Donnell further testified it was ascertained in hearings by the Senate Committee on Transportation on pedestrian safety that in the existing law, the position in this budget is designed to assist with pedestrian safety as well as bicycle safety. He said he therefore devised a mechanism whereby instead of continuing to allocate 65 percent of the fees from the 50-cent surcharge on drivers' licenses to the NDOT, the Bicycle Safety Program would receive 65 percent of the revenues and the NDOT would receive 35 percent. The senator said the NDOT agreed to the arrangement and said that federal funds from the Intermodal Surface Transportation Efficiency Act (ISTEA) could be used to augment the salary of the bicycle position. He stated the new formula would provide $50,000 additional per year to enable the bicycle safety person to promote pedestrian safety and bicycle safety through public education efforts. Continuing, Senator O'Donnell said it would not benefit the citizens of Nevada to entirely eliminate the Bicycle Safety Program, and even if grant funds are utilized there is still a need for someone to administer the program. He voiced the opinion the proposal adopted by the Senate Committee on Finance with respect to this issue represents the best approach to the situation. Ms. Giunchigliani argued in support of the Assembly's action eliminating the position from the budget for this program on the basis the position does not have the opportunity to be effective, and since the grant mechanism for traffic safety already exists, the committee decided it would be more responsible and efficient to distribute the grant funds directly to the local entities involved. The committee's position was that state government does not need to be involved in this program because it is a function that is being performed at the local level. Senator Raggio requested this budget be held pending further consideration. Forestry Honor Camps - Page 1943 Mr. Stevens said the major difference in this budget is on page 34 (Exhibit C) in decision unit E-455. The Senate action adds 10 Crew Supervisors so the Assistant Camp Supervisors are not assigned inmate work crews. Senator Raggio requested Senator Jacobsen to present the rationale for the closing action of the Senate Committee on Finance. Senator Jacobsen provided a verbal illustration of the operations of a forestry honor camp program. He said when the inmates at any of the facilities assemble early in the morning, jurisdiction changes from the prison system to the Division of Forestry system. The assistant camp supervisor serves as a go-between, a "gopher" and a general assistant. The senator said most of the honor camp crews consist of 12 inmates who are transported and supervised by one person, who is not a guard, but is essentially employed in the capacity of trainer or teacher. The crews are transported by bus to a location that may be 50 to 100 miles from their base. It is the assistant camp supervisor who assigns the work and has overall responsibility for ensuring the work is done and processing the necessary paperwork. The crew supervisor performs on-site monitoring of the inmates' work performance, and that person is one of the workers, as well; his involvement provides the incentive for the inmates to perform their assigned work. The addition of the crew supervisor also provides a safety factor, Senator Jacobsen continued, in times of emergency when an inmate must be transported to a treatment facility; at present, an emergency situation entails returning the entire crew to the honor camp. The only communications equipment the supervisor has is a two-way radio. Senator Jacobsen further illustrated the forestry honor camp situation with reference to a fire suppression project in Incline Village 2 years ago that involved nine forestry honor camp crews. He said nine crews came from throughout the state and were housed in tents at the Stewart facility. He remarked it is not workable to have nine crews involved in firefighting but no "in-between" supervisors. There must be someone on hand to provide oversight of the inmates, to monitor conditions related to safety and to transport inmates in emergency situations. Senator Jacobsen said the proposed addition of the crew supervisors would enable the supervisor to transmit requests for transportation assistance to the assistant camp supervisor at the honor camp, enabling the crew supervisor to remain at the work site with the inmates while the assistant camp supervisor transports the particular inmate to a treatment facility or other destination. Continuing, Senator Jacobsen pointed out there are also in-house operations in each honor camp; not all inmates are transported to outside work sites. The assistant camp supervisor therefore has a variety of tasks and overall responsibility for the honor camp. The senator said the camp supervisor generally remains in the office, managing the office, processing the paperwork, performing billing functions and handling other responsibilities. Assignment of the assistant camp supervisor to a crew precludes utilization of this person to provide liaison and coordinating functions, he said. Senator Jacobsen described his experiences involving instruction of inmates at honor camps. Ms. Tiffany said the reason the Assembly committee decided against adding the crew supervisors related directly to Senator Jacobsen's depiction of honor camp crews as often consisting of very few inmates because of the number of "sick, lame and lazy" among the inmate population. She said the senator had indicated the crews may have as few as two inmates and are staffed for 12, and it was therefore felt the supervisors were not needed. Senator Jacobsen responded that regardless of the size of the crew, supervision of the inmates' activities is needed. The person transporting the inmates is merely a teacher, he stated, and it is necessary to have someone supervising the whereabouts of the inmates. The senator pointed out the state has responsibility for the inmates' safety and for the public safety, as well. Ms. Giunchigliani suggested this budget be held for further deliberation. She maintained the case was not adequately made to the Assembly committee for the addition of the crew supervisors, and the proposal was regarded as bureaucratic because it would add another layer of oversight rather than addressing the internal administrative problems. This would include clearly defining the areas of responsibility of the camp supervisor and the assistant camp supervisor and making better use of the existing personnel. Senator Jacobsen suggested the legislators visit an honor camp to view firsthand what is involved. Mr. Fettic voiced support for the proposed addition of the 10 crew supervisors. Mr. Dini raised the issue of the long-term outlook for the honor camps. He said he has observed in recent years the inmates at the camps have been "tougher and tougher" and suggested the additional supervisors are needed for that reason. He voiced concern about security in the camps, noting the attitudes and character of the inmates are different than they were 10 years ago and are more troublesome. Senator O'Donnell expressed agreement with Speaker Dini's remarks. He said in addition, legislation is in process that would provide less funding for inmates working inside the prison and more to those working outside; this should lead to more inmates working on the outside than on the inside, which means the additional supervision for the honor camps would be required. He also pointed out the difficulty that arises during emergency situations involving injured prisoners, which entails returning the entire crew of inmates to the camp because there is no one available to transport the single individual. He said this is a management problem. Continuing, Senator O'Donnell voiced the opinion the funding for the additional crew supervisors can be offset by additional revenues that can be derived from the activities of the inmate work crews. The utilization of the inmate crews not only generates revenue but keeps the prisoners active and out of trouble, he remarked. Mr. Arberry requested this budget be held for further consideration by the Assembly committee. Pointing out the difficulty that would arise should an inmate supervisor unexpectedly die at a work site, Senator Jacobsen again emphasized the need for the additional crew supervisors. Ms. Giunchigliani said the Assembly closing action does not change the status quo. The same types of inmates will be entering the camps because the prison system intends to enhance their classification to ensure the honor camps have productive inmates, she maintained; the medium and maximum security inmates will remain behind bars, and the status of the offender in the camps will not change. She asserted the proposal advocated by the Senate Committee on Finance "is simply a bureaucratic add." Administration - State Parks - Page 1979 Mr. Miles explained the closing actions of the Senate Committee on Finance in decision units E-451, E-452 and E-453 (pages 35 and 36, Exhibit C). In decision unit E-451 the Senate has added a Seasonal Park-Aide position for the Mormon Fort. The action in E-452 would increase park user fees at Washoe Lake and involves an agreement between the State of Nevada and Washoe County. The county would relinquish to the state its boat ramp and other facilities on Washoe Lake. The state would operate the facilities, and the Division of State Parks anticipates being able to generate enough user fees to cover the operational costs. Mr. Marvel remarked the Assembly Committee on Ways and Means had not heard testimony on this issue. He asked if the proposal will be revenue neutral. Mr. Miles directed his attention to decision unit E-453 on page 36 (Exhibit C), which calls for a one-time General Fund appropriation in FY 1997 to purchase the necessary equipment for the boat ramp facility. Senator Raggio explained the Division of State Parks has reached agreement with the Division of State Lands and the Washoe County Parks and Recreation Department to acquire the Washoe Lake facilities. This budget was held pending a hearing by the Assembly Committee on Ways and Means on the issues related to the closing actions of the Senate Committee on Finance. Office of the Military - Administration - Page 2031 Mr. Stevens explained the action of the Assembly Committee on Ways and Means in decision unit E-850, which eliminates the maintenance for personal computers but retains the software purchases. SENATOR RHOADS MOVED TO CONCUR WITH THE ACTION OF THE ASSEMBLY TO REDUCE DP MAINTENANCE BY $1,217 IN FY 1996 AND $1,260 IN FY 1997, AS DISPLAYED ON PAGE 36 OF EXHIBIT C. SENATOR JACOBSEN SECONDED THE MOTION. THE MOTION CARRIED. (SENATOR COFFIN WAS ABSENT FOR THE VOTE.) BUDGET CLOSED. * * * * * Public Employees Retirement System - Page 2043 Mr. Stevens reported the closing actions of the Assembly Committee on Ways and Means agreed with the amount budgeted for the out-of-state travel for the members of the Public Employees Retirement System (PERS) board in the Executive Budget. In addition, the Assembly reduced the budgeted salary of the Operations Officer and Investment Analyst to the level recommended by the Governor of 4 percent and 3 percent salary increases. Mr. Stevens said the ways and means committee realized the salaries of those two positions are set by the retirement board with the concurrence of the Interim Retirement Committee, but felt it was important to communicate the committee's views that the salary increases recommended in the Executive Budget are appropriate. Mr. Miles explained the actions taken by the Senate Committee on Finance, which consist of the addition of funds to three items in decision unit E-125. The items are additional board and commission pay, PERS board out-of-state educational conference travel, and dues and registration fees for the educational seminars. Mr. Miles said the finance committee added the funding requested by the agency for additional education seminars for the PERS board members. He said the committee did consider the fact that the budget includes increased salaries for two of the unclassified positions, but did not take any action because the Interim Retirement Committee is in control of those salaries. Mr. Marvel commented the Assembly Committee on Ways and Means had not heard some of the testimony heard by the Senate Committee on Finance. This budget was held for further consideration. Mr. Marvel announced the Assembly Committee on Ways and Means will be in recess and will reconvene in the committee meeting room for the purpose of closing budgets. The meeting was concluded at approximately 9:45 a.m. RESPECTFULLY SUBMITTED: Sue Parkhurst, Committee Secretary APPROVED BY: Senator William J. Raggio, Chairman DATE: Assemblyman John W. Marvel, Chairman DATE: Assemblyman Morse Arberry, Jr., Chairman DATE: Senate Committee on Finance Assembly Committee on Ways and Means June 9, 1995 Page