Legislative Joint Auditing-Counties and Municipalities

Welcome to the committee uh representative right would you please offer a very brief forward a prayer for could we stay in point they're going we thank you for this time that we're here you do the business of the state of the cities. Whereas you to goddess and right direction always keeping us on the right pay. We asked all these things and crossed name ah me and we have thank you thank you sir see is there a motion to adopt the minutes of december seventh meeting flipos or second uh representative dobby any discussion on favor say I oppose thank you okay we're going to move on to adam see which is and discussion of the repayment of how we turn back funds on dias in jerko and have that everybody get this to everyone get the spreadsheet that mister jones sent out about the two thousand and I want to will have opened discussioning by has anything you were air on this please do so I to the extent that we can add like first to show some consistency and how we deal with these individual search double field you know public expirations of affection sometimes frowned upon with we love or do so it's okay exception of this case but if it first found out I wanted address dies first and then we'll move on to jericho dies has requested that we prove plant where they would pay ten percent of their general revenue it was calculated in in previous fiscal year which is almost ninety five thousand dollars that they would pay a ten percent per year nine thousand four hundred and seventy five dollars a year and that is is higher than we have had some approved in the past so i'm going to entertain a motion to approve their request I think that would get him paid back in. The. The. Fifteen years of set and my routing that right sorry that's on diet would take them fifteen years to play it back but that's that would be paying ten percent of their their annual and of course we would not have a problem with him paying more representative five thank you mister chair I believe if they they're paying the ten percent there's no action needed by others is well they made a specific request I thought we would approve it but i'll defer to mr challenge on there with the code says paying ten percent monthly and if you remember the discussion about the mayor less last month that was his concern and what he's saying is that they'll pay ten percent over the year but it may not be ten percent every month and so that that is request okay i'll make that motion that we would accept their proposals okay the second by sender flip out discussion if not all favorite eye proposed motion carried okay now let's talk about jerko now jerko they o fifty eight almost fifty nine thousand dollars I guess it is now with the new numbers uh mister jones had recalculated them is about fifty nine thousand uhm they proposed to pay fifty dollars a month which would take care natty eight years and am just I got a problem with it and I don't know what the rest of you but we can talk about this in i'm not saying I have to be around to see the end of this but i'd like to think that somebody on this committee might still be round some here personal young personal lack of representative more be around it is to see this but anyway uhm I tried to come up with something that one of the mitigating factors they say they have a. A debt that there the cities paying up at three hundred dollars per month that will be paid off in may of twenty twenty six and when that did repaid they'll be able to add the three hundred a month to their proposed payment now what i'm going to suggest in again the committee makes this decision I don't make this decision i'm just trying to reach a starting point that we can work this out and that would be by the way is there anyone from jerko here. And you say someone had called me and could you give us a report on where yes our received a phone call just i'll probably thirty minutes ago from the recorder treasury line deprehension is a school teacher then she was let me know she can't be here uhm because you can't get out of you know her job for the day the mayor the the mayor was invited as well but he has not sandy and so no one is here that i'm aware so all go back to what I was going to suggest I was gonna because they've offered this three hundred dollars additional payment after they pay off the existing day in a little over two years I was going to recommend committee consider not fifty dollars a month but two hundred dollars a month and then once they have paid their off so basically from february twenty four to may of twenty six they would pay two hundred dollars a month and from june twenty of twenty sixth until it's paid out they would pay five hundred dollars a month now for the public and committee thousands but for the public. This is why they're paying themselves this way is street and road finds that they received turnback that they put into the general phone so this is not like they stole it they just put it in the different account and you but those how I turn back funds must be used for a street and road and bridges so that was my memory recommendation that we would accept the two hundred dollars promote and then once they pay that other day off in may of twenty twenty sixth it would add the three hundred that would then they would have to pay five hundred a month any discussion on that. Representative right thank you mister chair that seems reasonable however as soon as you look at some numbers to determine that they can pay they could afford to do this two hundred dollars a month. Well again they offered and we're cater offering representatives again now we we have a little bit more stick on them of course but but they're you know the I just think the fifties is way too low and and back quite drupling there that would cut the term of repayment from ninety eight here to like twenty four twenty four years or something when this extra amount kicks in and it should start to bring that day and more in line with the ones that have been approved more recently like fault and then coin groves and crawford and we just approved eyes for that they accruing interest on this debt or is it just going to be no members it's it's their money they just put it in the wrong account there's no I guess there's no then going to pay themselves interest anything no and that they don't have to pay themselves interest they've just spent the money they spent the money restricted for roads on the other other purposes and so they're just paying that back to the street and so no one with the state is out that money here is some there's no one here too or disagree the the lady that is a school teacher was not able to care center hammer that could be shared is this going to be part of the regular are are they are added about should they provide audit yes we only the city of jerka okay and so will this be part of the annual report or how will we know that they're actually doing it so that the committee both now in five years down the road their new faces in the room right the code requires us to check on this to see if they if they come before the committee and the committee agrees to amount less than two percent of general revenues we have as it's our job to report where they're they're doing that or not well you you have a finding if they weren't repaying according to what. What's been agreed to and if they decided to leave legally about it and go to a private auditor would how would we know that at that time and in less we went in to do specific procedures on that we wouldn't know because frankly we don't really know about any of those that are getting private right now could we put it stipulated in the agreement that they have to continue to use let's slive out to perform the odd is that well we have that power to do that I don't i'm not an attorney but I don't think so the code gives ministeries the option to choose a private auditor of if they want to now the executive committee seems us to do specific procedures at times quite regularly actually as you know with august of others mischair just recommendation maybe the next executive committee that would be brought up for the executive committee and deferred to them as to whether or not how they'd want to handle it that might be some it's a great idea needed you know in the next session that if somebody goes into the city goes into those condition that they wouldn't be able to opt out to where we would never know that's a great idea and I will make it recommendation to the executive card thank you so how are that's a good idea in in mister dells if he would remind me too to let our coach chairs know about that and and we can put it into whatever kind of agreement that we have that this is this deal if you got that is based on presumation they'll continue to to use let's slave out to conduct your annual audits uh okay to restate the proposal and there they would pay two hundred dollars a month for the next not quite two and a half years and then they would after that pay five hundred dollars until it's. Paid up and once again remember it's their money they're not so in at the state it's going from the general phone into their their street and hopefully there'll be a few more partials filled in in to a co senator love thank you miss scheer so mister share if there if they're not willing to pay the two hundred dollars then what what happens after their back here next month to try to figure out what they can do I mean that i'm fully aware sooner of the turn up theory and if as in the can't get blood out of one and all of i'm thinking they can probably out of seventy thousand dollars a year they could probably pay two hundred month or twenty four hundred dollars again it's their money and they're supposed to be using on streets were not taking food out of children as males or anything with the so i'm again you question is if they don't want to take this deal we can look at another or or they if they're not if they're unable to pay to save their unable to pay the two hundred dollars or for some reason within the year I guess because I guess added is going to be tracking this and they look at the going to have a spreadsheet this is okay we look at jerko and have they pay ten percent of their revenue or they're going to say have they paid two hundred dollars for the first two years I would say whatever that calculates to but if they don't pay there that will be a finding what were the end come back in here and be talking about jericho the next year in regards to the inso i'm going to say this i've been on this committee for thirteen years and we have dealt with this time and tom again in i'm saying this because it it did some as a level of frustration that I have with this process not. It you are we come in here you have to year we hold these cities in these countries to an agreement some campaign and I think I think they should pay but the others they cannot inso talk with mister area and I understand the what do it is written in the constitution but there is going to have to be some sort of resolve in this because to do this year in a year out over and over again that it has said i've been on here thirteen years and we've been doing the same thing with though to he hears and it's not up I don't think it's a productive way to actually use our time and these these smaller cities and towns they need our help in so if you were more about for giving his piece and then if they do it again it's just a violation that you take the turn back and you don't give tarmacen but we have to reach a level resolve here pretty soon you are because I don't want to be doing the small last three years in the senate of coming back here reviewing a review on this act just don't think that's the product of way of spinning our time so that's what I have to say mr cheer thank you for the letter to say live I couldn't agree more it's it gets a little old when you see it over and over again and maybe a what we have here is a failure to communicate sometimes you would think it's pretty straightforward if it comes in it how it turned back funds it goes in the street account but I think we can do that but I don't know you know what you get a change of administration in the new folks don't know how to do it in here it's the same married go around a representative thank you mister chair you know these cities that they'd have these large amounts they have done this for years and years and years and everything they're written up. They say we will correct it and they don't and it is going on to the point of a hundred year payback i'd like to borrow money no interest at a hundred year pay back you know they've known they've gone wrong and they're involvation but amendment ninety one now amendment one o one they have sent sales tax violation of amendment three the village turned back so I feel like the law is is put in place because there was nothing in the past that put that would enforce it and if we water it down now I think I think it would be in doing it and justice well I can't set completely agree with you because what I have to look at representing fires what are our alternatives and we can seek the uh revocation of their their charter I mean we can basically the city then exist anymore and II think more of the citizens than the city government in a lot of these all towns you do well have a a mirror recorder treasure that just show up and I we were talking over lunch in a well alleged layer that lodged me we were talking about that this is a a little town where you get a a mayor who runs the water department make sure people get their water and we make it to burdensome he quits and there's no by the step up to make sure that the water stays on and i'm i'm not saying that there's these are these are not easy things to how we sanction these minutes felt expect but like sir love i'm continue to see them too but the one thing is chair i'm trying to recommend is that we treat lack situations equitably that we don't go into one town and give them a you know dollar a month deal and another town has to pay thousands of months I want to. To be within reason and a little bit of flexibility as fair and equitable as we can on bells that are in this situation and we might have a town where they have horrible streets and they really need money to go in filling part holes and fixing drainage issues and all that you know they really don't have any that in its not that we're burdening their citizens but for a short period of time where they have less road money but again there's no simple answer and there's no absolute right answer but we as a committee must decide in a through this figure out as a possibility I would certainly consider alternative numbers in that in wood entertain anybody's especially years representing fact mainly because you're experienced with the carry judge and then on some of the stuff you know what road situations are and I am open to uh something that would be considered fair and but I have certainly no one ers to come back here in ninety days with another city in other situation like this and we treat them differently I mean you know there's not every situation's exactly the same but all I want a chat to spirit but we need to have a process and we need to figure out how we're going to do it and then we need it to best we can stick with it and understanding that the alternative might very well be we begin the process to revoke your charter and I that opened up in the morning ordered the light governor frank quiet that opens up another whole box of pandora's any other. Signature since comments motion really. Was let you rise in your hand representative i'm not I really did think as out somebody raiser thank you mister chair II don't think the internal was for us to negotiate back and forth with them I think that was ten percent if they run able to do that and they were bringing a proposal we bought it up or down and and I this balance what they've offered a hundred year pay back it's not acceptable and are you might suggest to have an emotion we delay this till next month may I ask if you would consider and substitute to that motion I think we would just play decline that offer but tell them that they can submit a new offer would that work the same and yeah I would yes so I don't know motion your motion is that we decline their offer of fifty dollars a month and next month they can when we'll inform them that they could perhaps make another offer to the committee is that without the emotion yes that I would ask that the mayor be here and we need definitely asking the car okay discussion so they're hammer was her second on representative motion preplanned arbisec center hammer you recognized I was shipped into the paperwork do we have anything that shows their operational budget or if we had did we have that last month yes for their annual general revenue seventy thousand and thirty one dollars and that's not did you update that figure to. No no we did that they did send a you know they fill that on these questionnaires earlier and I thought i'd put a copy of it in there this time but I guess I did not yes there is a copy of their original questionnaire where they filled out where they fill out what these different costs were and this chair my apologies I know we're discussed in the motion I i'd like to make a comment after the vote please okay any discussion on the motion if not will come question all in favor of opening a fight motion say I pose okay it's past so what we're doing we we declined there can offer a fifty dollars a month and we will invite the mayor assume this can be set by roger that would say are you damn it would say we decline your cut off for you may recent another one we would like you in the mayor someone to take the february yes we'll send that communication to okay well. It's easier than I thought we move round long then let's go to a review report mister johnson you start their price thank you mister chair we oh i'm sorry where is that thank you mister I did have a comment by believe I didn't want to cut center hammer off because I think thank you for a reminder here we were after the vote wanted to comment so you're recognized thank you the old thing of and I was looking through the summary if we could just ask the mayor that when he comes to be able to discuss in detail their budget cause I know down here it says they're not current with their salaries of the mayor city council if we could just ask the mayor to come prepared to answer any questions regarding their income including turnback money or any other revenues please thank you change you can make a note to put that in the letter to the mayor jerko so he prepared to do that general berry thank you mister chairman I think it's important that especially in this situation such as with jericho that if the mayor had been here he would understood what the will of the committee would have been but too often we see you know county and city officials blow enough your committee and not show enough in this that case with jericho also but I do like the suggestion you made in the executive subcommittee this morning about willing bottom one time in in sapping on the next time because I think it's important for in order for your committee to be able to do their business to have those individuals here and they need to be held accountable to legislative auditness only way that we can is by having ensuring that they're here they don't want to shop for the subpoena then you hold them accountable for that for that action as well so I appreciate that at the time thank you thank you general. Ah okay unless there's something else on this issue will move on to the report all i'm sorry searched out here I have a question for step the the seventy thousand include any turn back from yes that would have included their general term back so that was in cook that's basically uh revenue that's not pledged to some particular the that's correct in the last session the definition of general revenues was defined further which basically it's those moneys deposited into the general fund there are not restrictive for some other purpose or another transfer from another fund that it is not restricted okay already then we will move on to a review reports mister chair okay thank you mister chair will begin on page one of the synopsis the town of banks the mayor quarter treasure were invited to be here and I did not see their names on the sign and she is anyone here from the town of banks gay as seeing no and present staff would recommend deferring this report without objection okay continue on page two we have the town or gordon for the years two thousand twenty two and two thousand twenty one the minutes of the government governing body did not document the review of findings and recommendations in the action taken by the governing body for the prior report a similar finding was in the previous report continue on page three bank accounts for not reconciling a monthly basis this finding was in the previous two reports a fixed asset listing was established but not updated to include all purchases uh a similar finding was in the previous two courts in addition fixed their set policy was not provided by the entity. R s quarterly now forty one forms are not provided for all of two thousand twenty two or two thousand twenty one additionally the department of finance administration former or three was not provided for two thousand twenty one acting mayor and recorder treasurer carla johnson is here to answer questions and she's the acting mayor because the previous mayor dorty hanner passed away mischance if you'll just take your seating in the table in uh introduce yourself for the record and we will be happy to take your testimony explanation. The. I'm correjanto treasurer for going in as of our january meeting we do have a new mayor oh okay and who is their individual her name is dana wilcox okay who might know that mister would you like to address these findings. With the new mayor both of her and I are going through all of the records to update all of it so we should have that done within the next couple of months okay a does the committee wish to defer this until the new mayor in mid johnson can confirm come back to us it's not a really reason what we do in the a week we can accept okay then step says that we could could fall as auto chair we entertain emotion to file serious okay others have one question before I ask a question so so if we found this report what would what action is that are we just going to wait to next year to to renew what well the the committee policy is when there are repeat findings in the same officials and office they're they're invited to tell the committee what they'll do to correct the findings and so that's the case here these are repeat findings they're not that II think the longest one was the previous two reports so they're not they don't go back all a long way now you're about to have a new mayor so the finding on the mayor we would even you know we wouldn't have invited a mayor um because you you have a new and now so anyway it's just community policy too here what the the officials are going to do to correct these issues so that's an in generally speaking the committee files the reports for name the here what the the officials say if it sounds reasonable okay so we're gonna sorry suggestion that we found a s is that you suggested that we hold it over till we can hear from the mayor I would suggest that you follow you've got a brand new mayor he's going you'll know a year from now whether they're implementing the extension. They'll you'll see in the february minutes next year or in two thousand and twenty four whether they reviewed this report or not so that that's that's just an example of our get her chance to correct the findings and the with there's long story short you can there's just nada there's not necessarily reason to defer this report ok then let me ask this question then so so maybe you see anything or any challenges that should think were prohibited from doing your response are there are there any serious challenges that you see or not now is there any is there any is is there any additional assistance that you would need to be sure that you can implement now so the new mayor is going to set down with me and we're going to go through all of it okay alright thank you great. Thank you sir hammer thank you do you in the past or heavy in the past work with the municipal league as far as reaching out to them for assistance and guidance on matters yes sir I have okay I would just encourage if you would because sometimes new mayors come in and don't realize that they will accept that minus believe in offer and if you would please just communicate that to your new mayor would be encouraged to reach out minister league for assistance and they'd be a good thing I think for you sir and she has been doing that she has been asking multi questions since she's commend that they will help from coming in here great thank you thank you so any other questions from his job if not the cheered tain motion to file replacement dollars who second second by senator hammer on favorite say I proposed thank you thank you miss joseph appreciate your company tell the new mayor we wish to the best and we're here to help anyway we can okay. Greatly okay all right the city of great this report was found that excuse me was deferred from the last at the last meeting and it was specifically the the officials were not invited back but they may well do we have anymore from the city greatly here today okay so they are here so if you would like to hear from them you can this is what the committee requested of staff was to was to check with the prosecuting attorney and see where the situation was on the speed trap finding and see who were there were so what we know is that the prosecutor has appointed a state police investigator in their working with the city on this enquiry now but we do have officials from the city of greater to answer questions if you would like to pay for some grady would come forward now to either table. And if you would both the introduced yourselves for the record. Chief kinney hunger okay charles nightmare okay thank you gentlemen you heard what I load he's mainly talking to you about the year uh the uh found and culture of any of going over the threshold for the speed trap law can you respond to there where did you be a little bit more specific explained the layer can we we are on the brief outline of the law okay well I can explain what what happened in the last meeting the the report was deferred so that the committee could hear about the price progress from the prescription and we check for the proskin attorney and that's what we were told that uh someone's from state police is working on that in the smarter state they're working with the city as well right now and so we didn't even we didn't invite the officials that came on their own because that we were instructed from the committee that the officials didn't have to come back to this month's meeting so the officials may have more information about how they're working with the state police that would be what I think they as far as what the questions were from the committee last time I think that's what the committee wanted to hear okay by your and chief kind i'll respond to their issue we prevented all documents to the state police uh about a couple months ago uh the prosecutor tony immediately are by receiving the request from legacy about it started the investigation so each day and i've been back with we've already been on the go in the investigation okay. Anything they achieve now sir we currently don't know the outcome yet I mean the head in replied back to so we're just kind of waiting I guess you say okay a staff recommendation on this is to go here and file so okay with the committee motion by senator hair to file their second sender flipper. Second okay and discussion aren't they receive a whole discussion yes discussion sir replunified okay when the state police come back with the prosecution attorney either tax action or didn't take action can we bring this back up to addressed at that point um do kim do we usually receive information from the pa when they complete their parents ok so that we do a year out so in next december right we will report to the overall committee if with the when we give the report on the the what is what the proskin attorneys have done with the the reports that we referred to them and so it will be in that report there and also will do the city of grady uhm audit next year now and I will say this is my understanding with them the minute to the speed trap law in the twenty three session we won't even do this calculation in the twenty three engagement because the speed limit in the speed in the city of greaty does not decrease is it sixty five miles per hour all the way through on that on that hardware which is huawei sixty five if i'm correct that right yes it will mischair this is the second audit where they have exceeded the amount correct that is correct in these two just to be fair to the city of the reports came in within just two or three months of each other just the timing of one wii finished those engagements okay and so we we we have the option of the prosecution attorney electronic to take action do we have it the ability to send it to them. Thirty general after that these all of these engagements when they got the prosecutor you turn they also go to the attorney general so this one this these reports have been referred to the ag as well and I commissioned her thank you representative and limit is for a bit of information for the committee we had a bill come through transportation and I may have been better coast bound to I believe that representative back was the sponsor but it was in making that calculation we tried to go back to the original fine amount another words you're speeding in the fan is a hundred and fifty dollars and if you're like paying it or whatever any interest late payment penalty or whatever it was not calculated into that figure because in in frankly in areas where people are the higher levels of poverty they'll pay their fine but they might be paying him off and pay in a fee to do that and so we didn't want to. We want three apples to apples ten things so we we made it clear in the law that the dollar matched it were calculating on this this in this case thirty percent of revenues then was on the original amount of the ticket the fan and not the expenses the interest or or penalty for paying later charge for a payment plan or anything like that so that could change that somewhat dramatically in that really give us a clear picture of that I think that's to the benefit of the city my earned judge of calculating it that way but so in the future if we see how number like their thing we know it is absolutely because it have excessive uh amount leaning on on speaking so just for the committees information center hammer mr chairman less serve staff tells me this is not appropriate motion i'd like to meant my motion to file the report but upon conclusion of the investigation that the city grady come back before this committee to make themselves available to answer questions about the findings okay proper motion uh before we move on there my judge which i'll be okay with coming back after we have a final information from there yes great um of course first of this second year motion set center harris motions are second second by robertson fact staff has a question for usaver okay so are they going to we're going to invating back to answer questions about the findings of the prosking attorney regarding the speed trap. Is that those that german just trying to be clear sure and the ration the reasoning I have my mind although it may not be good reasoning so we'll look me down if they don't like it is that if we have to wait for a year to bring this back up for discussion that's a long time if we keep the report open it stays open until after the investigation would be the other option this would at least let the report get filed and then they would have come back before it's because who knows we may want to take some legislative action based on those comments but we wouldn't have to wait for a year especially if this is their second finding okay uhm kim who she deals with that more than the rest of the cease in charge of the she just whispered to us that what we can do is when we hear from the prosecuting attorney we will report back to this committee and let him know so we it won't be unless the prosecutor takes that long to decide it what we won't wait till the december meeting so what we would do is we just commit to communicate with the committee we've heard from the prosper and would that would that be satisfactory long as we all got good long memories and as long as the folks at the end of the table know that we want to come back and you know that would be they'd be at the request for the committee just like any other so which are always so easier to quite wait cleared on wants to wait till that report comes out the prosecutor's annual report show which are way much chair you like to do at all withdrawal acts your motion and I think we can do that specially we have the cooperation of the chief and the my ear that a year stay in general that once we have it report probably five six weeks later you probably need to come back is that we'll try to give you plenty of notices that okay yes there's thank you the motion is on the table has been set in in any other discussion if not i'll favor say I opposed thank you okay thank you mayor chief safe travels on halway sixty five. Where are we going we're next worth the taller jerko but as we know the uh neither the mayor nor they recorded treasure here today staff would recommend deferring the report and they'll get maybe two letters at least one communication regarding them to be here on the issues of responding to the findings and issue about the request about to pay less than two percent yes okay with that objection that's what we'll do okay alright then yes on page five we have the city of like the and this this report has been before the committee this is a third month I believe in november recorded treasurer and district court clerk sherild carroll came here and answered questions in last month mayor daren davis was here and he answered the committee questions what happened at that point the report was deferred after the committee reviewed the fundings which were significant in that the city of the street found twenty nine thousand dollars there were some issues with the missile canning law compliance and they had a definite balance in the general phone but there was not a specific reason for the deferral the vote to file just failed and so the mayor called and you know he noted that he answered all the questions because I even went back and looked at the video there were no more questions for the mayor at the end of that discussion and so unless the committee has more questions for staff on this engagement or for the city officials staff would recommend following this report. Any objections to staff recommendation that we file this report without objection it's order thank you alright monroe can mono carney this uh mono can be sure michael mcneil was invited to be here today I don't believe the share for mcneil is here it's a basic finding the balance remaining the commentary make count of thirteen thousand eight hundred sixteen dollars was not identified this is a repeat finding this uh if the committee defers this report it'll be the fifth the foral this was originally presented to the committee and september then again in october november december so just just some this is the two thousand twenty one report the two thousand twenty report can happen the same way he was invited the poor report was deferred three times and in december two thousand twenty two this committee filed the report because we had begun the two thousand twenty one engagement and so we would report back to let the committee know if the head uh corrected this issue or not well. Anyway so that's that's the scenario here and that's that's a lot of deferrals um in just a history of this we had another share but a couple of years ago who refused to show up and eventually what the committee is first uh first thing they did was they sent a letter reminding him that this committee could issue a subpoena and and in that committee instructed us to put in the letter that they intended to do so and then he didn't he still didn't show up and then he was subpoenaed by the legislative order to the to the friday meeting in june of two thousand twenty two some of you may remember that the difference was that was a that finding was one that went to the proskin attorney this is a basic book keeping finding but uhm anyway justice history for the committee uh staff will courier the wishes of this community I want to recommend to the committee that we follow I was raised issue to ask which you bought for a subpoena today a staff reminded me of this instance in twenty twenty or twenty twenty two and that we did sand a warning letter and if they did that respond in the subsequent minute we would issue the subpoena and I don't want anyone to come back and say we didn't treat one career the same way we did the previous one so my recommendation would be I would entertain a motion that we send a warning light letter much as we did in april of twenty twenty two to the sheriff of fire monroe carry and if he does not appear at the february meeting then I wouldn't specifically request the committee issue subpoena a guess that will get that senator love for stars. I just wanted to look clarification how many times then we asked him to come I think five we've asked to share to come found thomson he hasn't shown but now the let me let me clarify what I said is that going to go senator i'm with here I would and she i'd say let's support name today but staff's advised me to follow the president that we hear is you get a letter of warning prior to getting the support and that's the only reason I would say let's not throw the book adding today but that's that's dash recommendation so we would be equitable and how we treated the last same way we treated the last sure if the better okay so so moving forward I guess will be probably need to have a process for this as well as far as is if you if you ask a step as well makes three requests in this cinema of former letter that the third request in the end I guess i'm just trying to figure this i'm trying to figure this out the issue and make crosses as we go just like in the case of the the repayment so i'll agree with the hundred percent senator's matter of fact we could probably have a a policy or something writing that we would adopt maybe at that the february meeting to do just that but but I agree with you it shouldn't be five structure it should be three strikes or whatever and then you get to subpoena so i'm i'm in total agreement with with your statement and will but for today I think we need to follow the staff recommendation of let's do the warning letter and if he's not here in favor then we the chair anyway would request the committee vote for sophie now but I could that represent your daughter I have a question for staff i'm sorry I guess I missed hearing how many times we asked the other share that that we didn't send a warning letter because far that's five minutes on this one so. And the recommendation is let's follow this precedent but if the precedent I add a with this to become the precedent that we wait five months before we issue a warning letter the next time and I think that's what center loves comment was that's my concern you tell us how long we waited before I believe it is for meetings again it was a little different situation in that defining that the he was the that share for wasn't originally invited to the meeting because it wasn't a repeat finding it was just a fine that was going to the prosecuting attorney. If it was regarding the sale of uh confiscative weapons and so there was an it was it was canada long and the finding didn't look good quite frankly instead of the committee at interest so they invited him after we read the finding that was going to pay and so he he was three or four times and then the committee voted to have the legislative auditor issue the subpoena in that sheriff was brought to the friday full committee meeting okay. So thank you question to the staff i'm reading the response from the sheriff and it implies that the account has left detail records trained employee had a properly identified bounces that it says. If there is a problem need better gardens from the state have we given guidance or a week are you the appropriate want to be giving guidance to them. About how to correct it we dear best with uh limits where the auditors so we can't do the books for them and this this is a matter of this is a book keeping issue that. You know me may not be solved but they could have done some things like they might could have gone to the judge and get some kind of order on this or that can this be this is a little different because it was in makes money here. You know if they put in the commercial account to to bathings from the from the commerce area there so against agent we do a best because we rather it's easier on us when there are not findings quite frankly uh so we gave the judge we gave yes we gave the uh this case the share of all the the help we could give him and the um it was it where they're any communications between the sheriff and staff as far as they felt that this response was sufficient enough that they didn't need to be here or where they asked to be here and they haven't they chose not to show up all of its the latter yes this share has been it's a repeat finding so he's embarrassed that's the reason he's been invited to ten is to explain to the committee what is going to do so that this doesn't happen again and we're down to five times we've invited five times a notion will this would be yes yes that's correct okay thank you so the deliver motion on that day there is I made the recommendation that we the issue the uh uh the warning letter to be followed if not response to in february two thousand and that's a course of february decision on spray spending but did we actually have emotions of a chair entertain such motion motion would be to issue the warning letter to a period of february ugh similar to the one that was done in twenty twenty two to the other share of it and carrying. Motion motion my sector a hammers are second. Is there a second I think i'm hearing something okay senator believe we didn't get a second to your motion is there's another motion is there a motion to issue the superior we can do that it's not precedented for a shape but we can explain anyway we won't replace darway move that we support issue subpoena to the sheriff of of course if there's a second of that motion it's second basil hammer mister john I visited with mister ari about this before the meeting in so what is the most efficient way is for is to request the legislative auditor to issue the substance and so what would happen here it's my understanding that the motion would be to ask the full committee to vote on as to full committee to request the legislative order to issue this subpoena for the share certain it's at the february meeting and i'm assuming that would be the four committee meeting if you're the full full committee on it that that would there is recommendation with that information i'll clarify my motion please clarify your motion would be full audit escalate or true would to ask the legislative to to issue do something and to appear at the full committee meeting in february would that be your motion if that's what a twenty five mr jones has said i'm good with that yes ma'am just second of that motion senator hammer seconds any discussion if not well okay so conditions clarification so this is going to go on the report that you're going to read to more correct it'll be representative right I want or not I mean but yeah this is going to this is going to go on the report. In so we're going to be asking the full committee next month to vote on on this motion instead of this month no what with the most in the way I understand it would be that they're asking the full committee tomorrow to vote to request that mister norman issue a subpoena for the sheriffs right before for full committee in favorite yes okay for him to appear there okay I just want to get the claim thank you any other questions about that uh okay if not I will repeat this special set say the column came here the motion is to request that the legislative auditor mister norman will issue a subpoena for the mono county sheriff to appear at the four committee full legislative really into february meeting that is that is the motion and has been second any other discussion on favor say I opposed motion for assess so the mister norman will be requested to to issue that saving okay I guess we dealt with that issue now haven't we yes we did yesterday okay we're moving on to we had two deferred reports for water departments one was the evening say water department and one was the spader groups camp water users association we have received responses on these two engagements since last meeting staff would recommend filing these reports any objection following the reports that objection their file okay moving on to page nine and it begins the report certified of the bond board the first one is an investigator report for the reward ensue department for the year two thousand twenty two kim williams will present this report miss williams you're wrecking thank you mister chair kim williams legislative audit. We had the issue and an investigative report concerning the read water department we had been one side in issue to report back in the fall about them not paying their water bills to the water provider in during that engagement we found some discrepancies in receipt so the prosecutor asked as the gold back and do the work on this so staff compared all the receipt for the water department two deposits for the year to twenty twenty two and we found twenty five hundred and eighty three dollars on a counter for the water clerk has been terminated and done she was castelling up the funds no charges have been filed we've just referred this back to the prosecutor for consideration. Well and the ag any questions on this way question sir hammer in your in your audit deject include had how independent that go as far as like the male water purchased from the supplier versus the amount of water build by the city uh to the citizens did it get that deepened at on the previous report are now no the answer is not not under read water you didn't it you're not build that deep on why would you not do that or ask me your question again so so like a cities buying water from another from a supplier whoever is central water for example and they they get a bill to pay that much water but when it comes down to billing the customers that are part of their water system. They're they're not building out that much so there's a discrepancy between what the bill is and what they are actually charging the customer yeah how do you how do you deal with that situation first then formals we note normally get involved with water we don't do water department audits okay so I don't believe that's looked at on from the private counting firms either but we had in this case there was a meter from the the little town of tiller supplies the water to read and there's a meter for them to read it at the city level and then it's you know the bills go out in their each meter is read at the residence level and there was a lot of construction that was going on at the time in the attributed most of those to a waterly that the bill had not been adjusted for read has paid the balance to tell her but we didn't when we come in we just look at the collections versus the deposits there weren't any complaints that um. People were overbuild okay alright thank you any other questions from his way. Not with my week away and found this staff recommendation is that we file this report without objections. Okay moving on for the next report for the bond board is the city of BB for the year two thousand twenty two this is on page the city discovered and we verified the following improper dispersements in the BB park's department towing ten thousand seven hundred eighty seven dollars nine thousand nine hundred thirty dollars paid for uniforms to accompany owned by the parks director without an authorizing ordinance it should be noted that the parts are parked director did not disclose to the city that he owned the company six hundred thirty seven dollars in purchases without a documentary business purpose two hundred twenty dollars in equipment located in the part uh director's home the parks directors employment was terminated on april twentieth two thousand twenty three criminal charges were filed in a court date this pending this funding has been certified to the bond board and referred to them pa in the AG no one was involved because there was not a repeat finding staff would recommend following this report in discussion. Without objection it would be filed. Connects we have the city of alexander on page eleven for the year two thousand twenty two the mayor was overpaid one thousand six hundred twenty dollars in his wages were not tax from january through september two thousand and twenty two therefore thirty thousand seven hundred eighty dollars of the salary is not reported on his r s d t form the mayor's terminated in december two thousand twenty two uhm the mayor is at office this report is being uh survived the bond board and referred to them prosking terry and attorney general there were no repeat findings staff would recommend following the report he discussion without objection to before. Okay beginning with the report certified to the prosecuting attorney in the attorney general on page twelve we have never counting for the year's two thousand twenty two and two thousand twenty one the county judges children were paid a total of twenty six thousand dollars and fifteen thousand dollars in the road for in a two thousand twenty two in two thousand twenty one respectively for services performed on week days and weekends while time sheets were provided we were unable to determine the specific services performed in addition the tom sheets were reviewed by the county judge rather than the road foreman furthermore the county judge reviewed an approved tom sheets for his spouse who was imployed as his administrative assistant uhm this was the former county judge this finding has been referred to the pa and e g and no one has been environment staff would recommend following the report a discussion with that objection we file kay the next report is the city of wilmer for the year two thousand twenty one uh we received communication from the city they are attending them this will league meeting uh today and they risk requested a deferral until the february meeting I have a problem with deferring wilmer till february uh without objection we deferred to february of course center hammer you recognized for course I know we reviewed this but could I ask the staff a question about alexander report sure so in the in the response I was a trend read response when handled in the response it says I noted that and he goes says I i'm not sure who I is in the response can you tell me who that is it's making that response gain which which finding your alexander would alexander i'm looking at saying i'm moving yeah I wouldn't quite there. We we the hour would be from the official so if it's a mayor finding that would be the mayor the former mayor of the current mayor this this mayor is terminated to december two thousand twenty two so a year will be okay the treasure so that would have been from the treasure so I think this is still the same treasure out after verify the could you could you verify that and just for future reference do you think that at the beginning of a response like that when it refers to I we could identify who it is making that comment okay sure that's a good point so here because it we do get sometimes different officials responding to the different questions right I know this was this is all under the previous mayor of all example not the current mayor of alexanders that correct will this finding that you're asking about the response with that is a treasure of finding and so I set out i'll have to check to see I think it's probably the current because what happens a lot of times you'll see in if there's the responses coming from a new official they will say my administration we are doing this okay versus but but I will check on that you don't know please thank you move on to will show all a city of bull shows that is on page fourteen and these are beginning the reports with repeat findings and ah we have this is bullshills with your two thousand twenty two finding for the recorder treasure cash receipts and dispersement journals are not properly classed by the reconselves a bank deposits and withdrawals in our complaints with the code similar finding was. Issued the previous reports recorded treasurer tina bailey is here to answer questions as mainly if you'll go to the end of the table. Ms barely please turn your market introduce yourself for the record yes sir I am amtina bailey I am the recorder treasurer city clerk for the city of whole shots are concerned would you please give us report on what you're doing to deal with these repeat. Oh then let it go oh there we go when that will read a lot near your microphone his own that's when you're all yes sir thank you I have a situation where I work along with an accountant outside firm that works with us and with our findings he did some interest. Inter. In our departmental transfers that I did not sign off on we are correct in it by getting a new software he has said that he will get a new software we're looking into the center point software csa solutions takes care of it our auditor we talk to him and I said to him I said well the first thing when we found out was is all the money there because that's the first thing that we come up with there's no no money missing there's no fraud there's no any of that that's what the auditor told me so that's what we're looking into as to giving in a new software so you've done some systematic changes to fix this problem yes sir we are in the process okay thank you any questions no sir now and I was asking community questions for you right in representative dollar we don't have a question for you recognize that thank you mister chair thank you may i'm for being here we appreciate you coming to answer our questions i'm just couriers on this very first finding it said that general fund dispersements exceeded total appropriations by seven hundred and three thousand dollars can you explain that number there that is way I believe it has to do with the fact that the the accounting firm that takes care of these in the books their software does not link into the auditor software there's a I call it a glitch and that's where we've had the issue we have had this accountant two months prior to when I came on board not knowing one thing about how to do recorded treasurer stuff I am that person that's had to go to school and have to learn all the different things that required his software does not have government funding and that's what we've come to the conclusion that we need a software that does government funding. So that's what we have learned again we've been told we do not there's no fraud there there is no missing funds they're all there there we've been told them no friends at the audit needs to be prepared and that's from our auditor thank you and in the city has a budget adopted so there should be yes appropriation on the books regardless of what the actual funding situation is ok so there have do does let's say about it do your audio you have a private auditor we have a legislative auditor for the general we have a water auditor for our water side okay what was the name of the software company you are using do you remember I do not know what he uses our account at users okay or he's the one that opts also gives the reports of the council I do not I just take the minutes but I just wonder if it's shown up to other cities that might be using the same software program reason I am there was this particular account did do other cities box he is actually bringing on someone that has over twenty five years experience in funding fund accounting unfortunately they can not come until may but we are looking into the software thank you macaroni be question yes I do thank you could you name the account what's the name of the count of the counted the account mr dosier does your associates out of your thank you mister hey thank you sir. Any other questions thank you maybe whether you drove a long way and we appreciate you come in and appreciate you hopefully with his new system get it all sorted out thank you very much we can always report that objection it'll be filed a city of like her death name somewhere right save like view this is in backstreet county for the use yes there's two like views this one is ambassador county for the year's two thousand twenty two in two thousand twenty one the volume issues were noticed when reviewing payroll records r s non forty one reports were not found arkansas transmitter of texts and waste statements AR three were not provided for two thousand twenty one we were unable to determine if the appropriate taxes were were withheld and remained or wages reported reproper a similar findings in the prior report. Individual satisfactions were not reconciled to the rest reporter court dockets by someone other than the district court clerk whose designated as the official primary responsible for the collection of fires and no compliance with code the sim were finding was in the prior report recorder treasure and district court clark kim wallace is here to answer questions as well as please identify yourself for the record thank you my name is kim wallace i'm the recorded treasure and also the district court clerk and let me first staff and tell you that I plan to correct all of my mistakes i'll give you a little bit of background and I also have some questions for you so I realize i'm the e tickets that they were they weren't reconciled by someone else however we have a very small staff and my question to you is could the mayor do that or the chief of police II wasn't sure so that's why it never got done. Mister jones do you even answer the yes the mayor mayor could do that and that would probably be the cheap police chief would be okay as well the mayor would be a little more probably would be a little more independent independent as well yet great I will do that then okay in regards to the nine forty one ones all of those payments have been made and I have records of those here today however I did not do the forms in twenty twenty one previously I had done it the old school way and I don't know what I was thinking but midway and twenty twenty one I started doing the eighty and for some reason I thought I didn't have to do the forms for the nine forty one but I plan on going back and correcting those and continuing to do it rate into the future okay thank you any questions from his wireless. Not thank you for coming in this will be filed thank you safe travel back thank you very much leslie yes moving to reports with fines we have the lessly water department for the years two thousand two twenty two in two thousand twenty one we have recently received response on there they've corrected their fixed asset listing looks like in so staff would recommend following those two reports without objection portably file okay the western water uses association with the year two thousand twenty two we have one finding that uh they have not responded to year about customer adjustments were not documented in accordance with the leak policy step would recommend deferring this report until we receive a response any objection to deferral if that would be deferred to february meeting beginning on page sixteen we have twenty two reports will resolve findings. Uhm staff would be happy to attempt to answer questions if you have any on those reports if not staff would recommend following these reports. Any objection or any questions for stay if not then they will be filed all right on pages twenty three through twenty four there we have twenty nine reports with no fundings staff would recommend following these reports that objections that we file representative brand ask question is your mac for replacement thank you it is now thank you on these reports with findings with responses in the recommendation was to file them if if a city or county does not do what they say they work on a dude is that show up in a report later or do they come back what's the process for the app if legislative audit does the audit which we do all the counties and actually most of the cities we will in the same officials and office will issue a repeat funding in those those officials are invited to attend this meeting and answer what they're going to do to correct the fine so so yes if there's some of these are private auditors and so we don't really have much control there are the the your satisfactory response that they do what they say then everything's going to be great it should work if they do what they say thank you mister chair you're welcome to that westport but you actually have miscounts please address worse fork of reports in october this committee passed the motion to invite cities with private auditors who were not current on those audits to come before this committee and. That we and we began that they're alphabetically basically on the list because the list was after medical west fork is the the last one and since the last meeting we have received the two thousand twenty and two thousand twenty one west received a call from their auditor and received emails correspondence with the finance director in that email correspondence is in your packet the they have assured us that the two thousand twenty report twenty two report which would make them current with is supposed to be here we're supposed to have it by near january so received that from both the auditor in the finance director in so they they asked me the finance director asked me if they can be excused and the the committee meeting in a letter know that I don't have the authority to excuse her she wasn't invited the mayor in the council was and so but she seen a lot letter respectful letter saying they perspectfully decline in assured us we're going to have the two thousand twenty two report two thousand twenty twenty one has just been submitted and there be happy to to answer questions they just chose basically not to come because they're really close to being current on those reports they give us a guest amount of point well this is what I know is that we'll let committee know in february if I don't receive that two thousand twenty two report that can we live with their vote senator hammer you got a question in inade the discussions that I read the email and I may be overlooked at but it is the discussions with them did they state why they got so far behind no sir that they they didn't and I not just talked to the cpa the finance directors and emails. And so I don't know why they for that far behind okay thank you replaced our way and thinking about this just so we can prove we hold their feet to the fire. I would like I would offer emotions there that if they don't have this far because they say it's gonna be far by mid january they don't have it filed by the into january that we request their presence in february because they say they are going to file it with you modify your would you modify that to save the fifth legislator has not received that it by the end of january then they would specifically be requested to a february you are much more artful in the middle exactly what i'm trying to go for sounds like it so I think we've got we've got a motioners or second so if they have ubank second and discussion on favor say I proposed okay then we'll just give them a couple of weeks of leeway and hopefully they seem to be here in the right direction okay so uh just really quick question as far as a practical issue with staff uhm what what I would like your permission to do is we'll send the letter if we don't receive it but that would be sinning letter on february first and I haven't looked at the counter to make sure that's a a week day but the the next meeting is on february the a so that week is enough time when you're in box this is what this is this is well further why which we can we can we can contact them but phone obviously have an email address so i'll be both with it will make sure they get the yes yes yeah that's they need to get it in gear and i'm great for for what progress they've made okay yeah box kind of the next the city of box sites and the believe we officials from this the city box here go ma'am they come to the table table in all that the community note couple things yesterday. Mister savage who's there there accounted an original email me the two thousand nineteen two thousand twenty two thousand twenty one reports in they are in stacks on them in the middle of the table there for you to see and anyway in november this committee voted to ask them back to to discuss their progress on the completion of their audits in anyway they're there you're mister chair could you please each identify yourselves for the record i'm renewed chasting and I am the treasurer and recorder of the town of box eight k in sir steve savage down the cpa and do the auditor just okay great a question for these false committee you've got senator hammers already read your reports recognize good afternoon they kill for being here miss savage could you give us an explanation for the delay in how it was to get behind please the delay was the merge to started it a lighter date that he wasn't going to use legislative or not i'll talk to you about that and try to get him to continue to do but I was I was engaged around the end of twenty twenty and then I had open art surgery and so here that is marvel. I don't know I think it is fault I don't think chooses to have open heart surgery so I wouldn't want to hang that on you what do you mean by you encourage the mayor to continue with legislative article which you go deeper and I was doing ours during some of the water audits and he kept say any word and do a provide out and also want to do legislative article anyway I ended up doing city outage. And in your examination because honestly II didn't realize these are on the counter to a minute ago what any glaring no issues problems no sure only had one finding and it's on the second page and third page where there were some some older reconciling items on a bike reconciliation that need to be investigated and written off to the proper account have been doing work with boxing private sense about two thousand nine and i've known mischesten most of that time and records have been fairly well. There there is value to have a long jevery and a key position so for that we're thankful uhm what about. What when was the last time you looked at the books yesterday. I'm I mean when an I mean i've had him with me for a while. Okay and are there are there any issues that you know of currently because you know four years worth of catching up I think it's only fair to ask any kurd issues that you're aware of as far as any deficiencies lack of payments anything that would give us pause as far as legislators to the europe to the towns financial stability. I haven't seen any might ask a recorder treasurer here to **** out of any at a bomb miscasting please none at the moment I don't it nothing's coming to mine II know that this year was a with last year or was an expensive year for us with roadside that type of thing in are we had some major major water leaks so but you know we're wrapping our arms around outside okay mayor of course you continue so so what do you on the water links if you don't mind what do you what trying to do on that or first we have to find them and then we have to fix them you know some of these pipes and things like that have been in there since nineteen sixty five I believe the mayor has said but up for example it's like we we found one that was out in the middle of a field and we didn't see it in till it was winter and dave you know where the leaves are fallen in everything in their son hit water just in a certain way to warm one of our guy side we had no idea was there but he fixed it and then when last question and maybe it may be a matter of public record maybe not but as far as which you charge the city of boxing for the private audit is that contained within the numbers or is that criteria information anywhere between seventy five hundred and ten thousand dollars a year yes sir ok very enough thank you thank you representing thank you mister mischer staying in two thousand and seventeen and water out your heart forty five percent water law struck down is that correct I don't know I my only b. And in either since twenty eighteen sorry twenty nineteen i've known him for quite a while okay well again and you got an auto dectober this year in your fifty percent water loss while we've had some leaks yes so for for this six plus years you've had this pretty percent water loss is that correct I am not in the water to part I don't know you would have to you would have to that's a question that the mirror would have to answer and we were expecting the mayor who unfortunately yeah we have a with some with the weather that is coming he is needy better engine right now trying to repair it or you current on your water payments to the city a bit we have one more we are not current we have one more we will be current by the end of january where I am hoping yes okay I checked this morning with the city and they'll show they show you too much behind and also they showed it december is currently do with a few percent water lawsuit losing half your water you've got treated water you're losing half of it how are you billing it to your people how are we billing the water loss to our people yes yes I don't think we are it's like to my knowledge is like you know we are do you supplement out a general revenue to the water department i'm not following you i'm sorry okay do you take money from like your sales to actually turn back money and put into your road you're sewer and water yes sir we can and we have okay what kind of sales the action do you have I don't know i'm sorry you know how much it generates sales texts for your municipal or your local so II don't I don't know what you're asking me i'm sorry okay. You you have a set half sales acts from what I see it generates how much money a year does it generate for the city of bucks at how II off here I don't know what the time the money in twenty one it did about two hundred and fifty thousand minutes gone up every year okay what has it has it in what what was the sales action in that year do you know. The. Yeah. Mostly and twenty in twenty one it was two hundred and sixty five thousand two hundred and sixty six thousand okay in my reasoning for asking those questions most water departments have a policy on leaps on how it spread out in how they detect them and the last report in two thousand ah twenty three it said the jal committed to doing a a leak program to find your leaks that they all started there there is a question before the mayor I do not know miss chair without the mayor here at think that we can't get anything answered I think we need to hear from the layer of the question is that we deferred this to february or make a motion we refer this to february is there any second by representative down the to defer this report february