Legislative Joint Auditing-State Agencies

I'll take a emotion to adopt those minutes. Got a motion to do the net anything without objection or file those minutes mister botton people report okay thank you mister chair today we're presenting three reports that have findings and we also have eight reports without findings that listed on page one of the audit summary. Without objection will fathers report okay the first report with findings is a department of commerce june thirty two thousand twenty two report and this report contains far findings. The first finding the arkansas insurance department notified us of the loss of one check tolling about two thousand dollars that was improperly altered from its original amount of sixty nine dollars and redeemed by an individual other than the intended climate upon receipt of the september two thousand twenty one bank statement for the archaeology property in casual guarantee find the relation division employees discovered that the date amount payee in address of the pay had been altered. The eighty reported the fraud to the bank on october fourth two thousand twenty one and was able recover seven hundred and eighty seven dollars from the account. Where the alternative had been deposited leaving one thousand two hundred and thirty and recovered. Despiting was referred to the prosecution attorney and the attorney general. The. The second finding because of the asus rose held by human resources personal. There exists a greater risk of documents and misappropriations with the salary's pay to these employees and a test of fifteen eight our employees at the department of commerce we noted that appropriate documentation to support promotions and or raises granted in fiscal year twenty two was not included in the personal files for five employees. The third finding arkso code requires division directors appointed to state commissions and other public service to follow written statement of financial interest that discloses every officer directorship hailed in any business corporation firm or enterprise subject to jurisdiction of regulatory ac in the state. In addition of transactions occur between the ac in these businesses these transactions must be reported as related party transactions in the eighties you're in closing but with efa. We know to three instances were sight with the financial interests were not properly completed and the transactions were not disclosed in the year and closing books you can see the detail of these in the bullets of finding three. The. The fourth finding while completing the f as you're in closing book the eighty megs accounting interest for various purposes such as the core of our signals are payables estimations of the allowance for deliver accounts and even the correction of areas noted during the year we noted several entries that were done incorrectly as you can see in the bolts of founding for. And the fifth finding the framework of internal controls adopted in the face finance remains god consistent five in a inner related components. Control environment risk assessment information and communication monitoring and control activities the first four of these control should be established and into the wild level examples of interest level controls include a comprehensive or is actual chart or an interesting wide policy manual code of ethics. The ac do not have policies and procedures in place to demonstrate its implementation of these into the level controls in which to the complete suffice for department commerce thank you if we get the agency representatives up to the table allow yourself to introduce. Your name entitled. Okay. Good afternoon good afternoon him a donald secretary commerce good afternoon alice and have field cheaper staff welcome thank you for being here what I typically like to do just go through each finding one by one and I will open it up to you to can discuss the finding in your actions maybe elaborate a little bit more on the then what the report has and then i'll open it to members for questions so please proceed with just finding number one. Sure that was the insurance check the warrant that was originally sixty nine dollars and. I was. Obviously modified and attempts to. Made to recover the value of the check and one thousand two hundred and thirty dollars were left unrecovered and as was stated it was it's been referred to the prosecuting attorney's office and the in the attorney general as per requirement. But uh has as the as report says the insurance department has taken steps to. As much as it can to change its internal policies to help prevent the fraud of you know further. For their issues okay. Okay thank you for that member have any questions for finding number one. Senator patent please proceed thank you mister chair I guess i've got a couple of questions of it says the last year but evidently it was written for sixty nine dollars to somebody so if this check drawn. On the department account and written to somebody for sixty nine dollars and was it ultimately deposited into that person's account that it was a written to or how many people are involved here well one fraudulent person but uhm person that actually got the check and i'm gonna i'm gonna have to ask my. Uh person to get into the details much more than I can. Miss mary davis in the insurance department. Mary davis cfo insurance so this check was written to med express urgent care and the person took it out of a mailbox and she modified it and then the bank of america cashed in so that person was not an employee okay thank you. Senator hickey you recognized all right no right representative thank you so near the member have any questions for binding number one I will proceed with finding number two please finding number two was associated with the various human resources personnel that received raises. Uh we conducted internal investigation on this as well once it was brought to our attention by the internal auditors and uh. You know I would I would say that it was a slappy documentation not on off well sloppy documentation there were some email approvals of management on I believe three of the. Uhm three of the raises but that there was no hr proper documentation paper documentation we've sent simple manager a process effective last july to insure that any sort of raises come through a have to be through a formal process not approved on email. There were there were two other raises in hr that uh frankly the documentation was was slopping on that as well we've cleaned that up and have taken appropriate action with the employees. Okay okay so I guess a question that I have and i'm not sure if it's clear as this is the the test to the fifteen hour employees did the other responded the other employees pass a test and I had the appropriate documentation we did notice any other issues with keyboard on these days our employee just because of the roles they have an asis there's a higher risk that a race could get input without going through the proper channels without documentation existing outside of **** so that's what we're looking for here because of their specific roles okay all right this does any member have any question for finding number two representative richardson thank you mister chair on these individuals was there any commonality in those individuals or the jobs that they hailed where they were then the same. Or organization they they were all within the hr organization some within the shared services organizations i'm within. Uhm I believe. Uhm the dws organization the arkansas rehabilitation services organization as well. Any further questions on that go there representative thank you mister chair so it was someone within the hard that this happened with or it okay so is that person still there or have we done the training that we need to have that this can't happen again training has been done the person is still there and we did take some personal action to ensure that it doesn't happen again thank you thank you mister chairman representative from chip could I just want to make sure we understood it's an hr person that's in charge of hr that screwed up here poor documentation documentation and it was admitted after i'm pretty thorough investigation internally. Well. Okay thank you so I guess the ball for along with that to basically they do the forged documents to cover their track now now we II couldn't I could improve that they they just said that and forgive me it on the on the actual really specific details but the document there was some question whether or not the documentations were altered I think the infoxite internal auto did have that question. We questioned we pursue that and I couldn't I couldn't tell you that they were a foreign store not forged or altered or not altered yeah go ahead. We also with searching through emails we had documentation that it was supported the promotions in the changes in salary and what not just the paperwork was to sloppy and not performed properly on those two particular ones two particular cases so slowly or intentionally well I think it was it was slappy with we did a we I would say we did in an intense and thorough investigation and I think it was sloppiness. Okay representative you're recognized they must hear so it says of these these raises these particular raises have to be approved by the agency director where they're were there emails from the director of proving these changes are ordered the director have any what we're used the director of the time who was now there there was some email correspondence from my predecessor supporting it but there was no formal hr documentation which is the the new policy and process that we've instituted since then thank you. Yeah. Etcetera you recognize it just just one mister mcdonald so where these were these required to have come to our personnel through alc or do you know these raises should they been approved through their was normal process not so these were not required to come before a lc worthy okay no sir and there's although you are taken correction corrective action you've also returned referred it to the prosecution attorney so that they're going to they should investigate it further I mean that'll be at their discretion is that right on this particular one or not I don't believe that it's the case we have not done that was that during bad that was up done by leg out center hit your specifically the family that got referred is finding one however the attorney general and the prosecutor will get the whole complete report as it's published okay thank you sir. Zero member have any other questions for finding number two. I would entertain emotions to hold finding number two over if such motion was made. I got a motion to hold finding number two all right without objection we hold bonding number two to get a little more clarification if we can proceed to finding number three okay this was associated with the statement of financial interests. Three items were identified too in the division of eronatics one and the department of office of skills development. And. See. And with we've since then we've taken the appropriate action to ensure that. Both the the directors as well as any board members disclose any uhm third party related transactions and. Demonstrate the year. Compliance with the statement of financial interest. Okay just can you maybe elaborate on. What entity one of the the commissioners has. Profit that it would be doing business with the commerce courageous. Good afternoon. Good effort now in jerry chisman director for the division of eronomics that particular one one of our commissioners is the secretary of the arkansas agricultural aviation association our agency gives that organization thirty thousand dollar grant per year for safety programs and development of safety training classes to help produce the number of accidents in agricultural aviation he just simply missed that requirement when he filed his statement of financial interest is it is as he's filed other survives prior to this he just miss violin these two years he missed those two and he has no longer on the commission at this point but yes he did miss those and it it's my understanding he went back and amended the previous wants to correct that okay all right thank you their member have a question for finding through center patent thank you mister chair just seemed very coincidental that they were both for thirty thousand so are there for different things that were the same thing they are for different things the first one is to the arkansas aviation historical society i'm on that board we meet once a year with one event and so there's a thirty thousand dollar grant given to that organization for scholarships aviation scholarships to aviation students at state entities for instance interest to state university and it was a college in melbourne they are it is coincident on their developed thirty thousand follow mister chair. So how how many years does that go back historically have we done the thirty thousand every year just the first time it's it's annually I don't I don't know for sure how far that goes back not very far probably for five years back and i've only only been on that board for two years so I am into the previous one and I that's what I was going to pre dated you and it did predict me all right thank you thank you mister chair. Any other questions for mr tism alright thank you sir thank you just just while we're moving on and and still in binding number three the warrants four hundred seventy seven thousand uh to the entity registered as president his commissioner state electric corporate committee could you go in a lot detail on on what function they serve. Do you have details on that one down where i'm sorry I don't think or. Person no I director of office of skills development is here today but. We'll be happy to follow up with details your emotion a whole finding emphasis with that objection will hold finding through. The. Okay which please move on to finding number four fourth one uh DWS associated issues as well as the fourth boldest insurance the the first bullet. Has my understanding it is effectively a journal entry. Issues. That basically resulting liabilities were overstated and revenues were understated but the net effect was zero um that has been fixed the second board is associated with tanif. Since this has been reported we have closed out additional tan of grant years from town of great years from a grant you're sixteen through grant your twenty. And have resolved those discrepancies. Their reconciled the third. The third bullet is a federal ui overpayments receivable and that was that air was picked up actually. Calculation error in the dws doubtful accounts spreadsheet. And that has been fixed aren't going forward basis. And the fourth one proof of cash on the bank accounts. Again i'm gonna have to have mistake has come out i'm sorry. For the details. Yeah. Okay the short answer for this one is that it's been fixed though long answer is we. Only record their activity monthly on bank reconciliations and their suitable programs. Son liquidation they have um one program that has to pay back another one for services and for overhead essentially so on their books they show it as an expense to one program and revenue to another we should have been recording them as interagency transfers instead of expenses and revenues from the different accounts in that has been corrected okay I understand that I think use any member every question for finding number four quick questions representative on the ten of funds how many families were helped and what was the total budget. I'll have to get get back to you on that one specific number I mean total tanner all your further state and federal money together. Okay we'll follow up and how many families were helped what is that process. But i'd like a little more information because that's a whole lot of money to be funneling through are you referencing just the the tant of amount that sir referenced in the second bullet yes but isn't that there's a full amount correct it's not only federal services don't we have state money as well the tanator those are federal dollars that's just federal yeah okay right there yeah and we control what happens with those federal. How those are distributed. Good afternoon i'm trying to see lightner and with the department of commerce there see if I hope. And on the attain of question uhm tenious is primarily federal but it does receive some general revenue it's around three point nine million. Am it's contingency funds. And so in total roughly including they were expands it's around sixty sixty two million. The. Okay. I'd like to get a what what we get for that for bang for the back the sixty two or six point two million of state and federal I could get a little more information about that okay thank you. I'll work with my counterpart in dhsta. To do that okay senator dots on your head thank you mister chair as you're looking at those tandem funds how. How are those distribution. To the recipients in the programs to do you have a process I mean are you do you know off the top of your head or can you get that information to us within with them when you're you're you're getting back with us on it. I mean III I can't answer that yes what will add that okay all right thank you in the last legislative session tanner was moved from dws in commerce to now it's dh so i'll work with our work with secretary put them. Too were to get you all the details thank you all right thank you any other member of questions for finding number four. All right please proceed by any number five phoning them a fire was the fact of the department of commerce did not have a entity wide controls post transformation act. And we're we're in the process of pulling that together right now have made some progress with employee manuals not completely down the the organization department of commerce is actually going through a realignment right now. And so the organization chart is fluid but certainly at the top level it's it's a it structured it's defined but that is a work in progress and will continue to will have it finished probably within the first half of this year okay thank you for that is any member have a question on finding five. Okay well thank you secretary of mcdonald's hour field and staff we're going to hold this report over for to get the questions answered for fine is two and three thank you thank you. Mister bulletin if you proceed with the highway employee retirement okay as you said this for next report is how employees retirement system this is for the year in a june thirty two thousand twenty two. And this report contains one finding the system reported to us that to a new desk occur that we're not reported to the system and not immediately discovered resulting in overpayments told over nineteen thousand dollars this amount was all set by death benefit for one of the inevitance resulting in a net amount of twelve thousand dollars. The system also notified us of an apparent they have to finish their identity theft that occurred when a false change bank form was received and processed by the system the former appeared valid with correctly security number copy of all the check and notarization the retiree having not received the benefit payment notified the system and the system then became aware that the form was not valid. The department finished administration reversed the eighty six hundred dollars payment but the receiving bank denied the reversal and mister chair this finding was referred to the prosecutor attorney and the attorney general that concludes the finding thank you so we've got a representative from the retirement system you would give us your name and title. My name is robinson smith and the astros executive secretary. The first finding when we were here in twenty twenty one we had a situation where death wasn't reported and that was a finding and that the first time that it happened as where it was a large amount so we changed our procedures and we added some additional um processes throughout our math we had a a service that we use that you know is supposed to report their so such social security notification when somebody has passed away but that was an ideas stronger control as we had anticipated it was we added an additional service that goes through and scare scribes obituaries and amy kind of record where a death might pop up um and so we get a a report from them every payroll to determine if someone has passed away that we haven't been notified in addition we do things like read of educatories and we also started doing a process with the department of health or after each pay period we compare our records to the death roles at the department of health those two findings that popped up once we updated our procedures and we contacted the families and we have been reimbursed and for. Okay so sounds like these are new new procedures. What what what was done say two years ago how would we we have that one service and we also looked at the obituaries but people get smarter people. And so you just have to constantly look for ways to think out who has passed away okay alright thank you in and there's one other issue if you want to go ahead and visit the first we received a change of banking information from what appeared to be one of our retirees that look like a normally different mail address nothing in it caused any question the the information on it as far as personal information was all accurate and when the retiree reported that he had not been paid we contacted the finally and asked them to reverse it the the receiving bank I believe it has ten days um to accept that reversal or deny it and on the tenth day they denied it we did make the retiree hell but there again we changed our procedures uhm one you have to call us to get the form to change your banking information so that we can talk to you and ask you questions that are identifying of us a retiree of the state or or a beneficiary we want an original formal back and when we get the original form once again we're going to reach out to the retireer whoever it is receiving the benefit we also verify that the notary is valid with the state as far as in the same county that's what we found it had the right notary but the notary was listed in a different county then where they were registered so that's how we fear it out it was definitely a fault form. I get I guess that being said it's an email after the notary for their liability contacted the notary she did not notice the form so you don't have anybody to go because it came in an email it went in the stay up so it was an email with the stay up on it so like I said people are getting smarter and bound a new ways to counter and about the system okay. So we engaged the retirees or the beneficiaries in those type situations any member having question center hickey recognized any and it might be more for staff just then I appreciate you trying to put some safeguards and like like you've said and you know whatever those may be but the thing is uh you know whenever we come across this stuff like with this retirement system have you been in any discussions with our other retirement systems so the possible they could have a heads up so that this same type thing would not happen to them and if or go ahead we do we have a little pair group we told and we always relate each other any issues that were having to keep everybody okay informed again I didn't know if that was something that may be like out it would just send to the other you know to them but if you if you all are definitely always discussing this or if they have a phoning you know just so that we can stay consistent because there's no there's no reason if we have one in one retirement system that are other six her arbor may have many of the seven total correct yes correct what whatever it is that they should in at least they should have the benefit of work where this happened in maybe we could keep it from happening another one thank you I will just say we have really tried to develop that pure because it only helps me to know what's going on and they feel the same way and sometimes they've thought of things that I don't think i've and sometimes I may have suggestions they haven't in so we've really tried to work that relationship and that's great because that is that truly as good government right there I mean because that's that's kind of our problem sometime down here as we for an agency will be there and we won't know what the other one date and then we'll have the same problem so i'm extremely glad you're doing that and at the same time we also must service block belong to national organizations and these are things that all retirement systems are facing and so there's a lot of interaction with them as well okay thank you for that. Thank you mister june representative gonzalez we can ask they must share can you do the bank give you any reason as to why they deny the reversal and do you know who's account it was who opened that account that it went to it was a bank in california and II know you see prolly see advertisements on tv now of a trying bank this was green diet green direct bank there's a lot of these law banks that are not your traditional banks that we all grew up with and that's just part of how that works people are doing their business in a different way now and maybe not have a cheque book or in so they gave no reasons but i'm sure it's because whoever had pulled the money out of the account and they don't want to be on the hook for it that would be my assumption. There's any other questions. Alright see now we'll file this report without objection thank you. Mister belling the last report today is the department of energy and environment june thirty two thousand twenty two report. And this report contains three findings the first finding the department racially discovered that the career service date field and assist was not updated when an employee was hired after breaking service. As a result the employee was overpaid for career service recognition payments by toll of three thousand dollars from two thousand fifteen thirty two thousand twenty two upon notification of the overpayments the employee meetly reimbursed the department. The second fanning arks of state border finance rule state that collateralization is necessary when an ac deposits cash funds with a bank or financial institution in excess of of current fdse coverage. The issue was unable to provide evidence of clattering pledge for its two accounts held at our best. And as a result we were unable to verify the days he had sufficient collateral players on one million dollars or deposits not covered by fdse. And the third finding the archaeologiological survey warehouse was burger us twice in july two thousand twenty one. During these burgers are routing lawn mower and numerous non capitalized islands were stolen law enforcement was properly notified but the case he failed to request the stolen probably be removed from their fixed asset listing as required by the financial major that concludes the findings thank you representative from environment and energy. If you would just enter the issue yourselves by a name and title. Thank you shane cory secretary for the arms of department of energy and environment lauren ballard cheaper staff at energy environment thank you for being here if you were just let's just start by any number one and we give a little more on the more detail and we'll go to questions sure so this particular employee who is is somebody who left and came back into state government several times in essence when they left two thousand seven two thousand eight they then returned to stay government in two thousand and fifteen. Best we can tell two thousand and fifteen when the employee was rehired there was a day to input arrow that basically caused the break and service to disappear so they received. An additional seven eight years a credit that they shouldn't have been entitled to then january of this year when that employee transferred to a different department it was discovered an employee immediately repaid the three thousand dollars since then you know noing that that employee is change agencies and state change they job we've done in audit of almost every one of our existing four hundred and seven employees I believe we have four left to do to make sure that we don't have any other similar situations we did find a few errors but we're in the process of correcting those and once again we have greatly centralized this post transformation this was one of the specific entities priority transformation but now we have centralized process and have done an audit to make sure that we are up to up to speed and address any similarly situated personnel employees okay thank you thank you for that explanation that a very very questions for finally number one. See none will move to finding number two. Yeah. If you were just give us a a brief first summary in addition to authority and the report provided to us so basically we changed banks banks and october of of that particular year the bank has given us clateralization for it basically the year starting in january but we didn't have it in the bank was unable to provide it for us upon request for the the year in which we changed bank so it's it is collateralized at this point in time we just don't have the actual documentation from you know october that particular year we change banks that it was on file at that point in time okay thank you does anymore ever question on finding number two. All right those those have things like that are very serious to me because we require all of our school districts and everybody that if it exceeds fds see that they have to have that clarification in banks sometime of course that place clarifics rates. In things like that so what do we do to make sure that that never happens again they have got something in place because again that that type thing right there if you were to have a bank failure we could just lose a fault millions of that I think on our sad we we have properly making sure that we properly keep the documentation that we are fully insured or collateralized I guess I need treatment clateralized we are with r vs bank I mean like I said it was just to happen in the chance and transferring banks that we did not receive that in that saying we didn't have it we just got provided to the auditor two years ago but we are making sure that we properly file those leave our fiscal. As they are at the any level of making sure that we are keeping that for all of our different accounts and ensuring that we have a proper clateralization sure in in no way shape profession I will make sure that the license that i'm saying anything about that particular bank or or anything cause i'm not sure but as far as in the future is what i'm saying because you know it's a little odd to me that you didn't have documentation they the bike it either pledge colorado they either pledged their securities to do it or they hit and so I hear what you're saying that you didn't have documentation on it back then but was it actually did they actually pledged played their securities or video have you not had direct communications with them just to ask if it was quite allowed so that we know and I understand it's irrelevant now but that that's an easy that looks like to me that's an easy place peace of information again we based on the they were unable to provide it for that particularly year they can providing it from january the following year and we do have some of our physical staff that deals directly with this I don't know if uh keep your alan if one of you want to come forward about in york and keep tarter or cfo and our director of operations that would have had more than direct conversations with this like I said this I think the transfer actually occurred in october twenty twenty one for him the dates correct so this was all prior to my time the secretary we have not changed since then but maybe they can answer your question more specifically and I guess maybe if you don't man I want to get it just a little deep or so so there have been a deposit made of a certain amount and it was quite realized in the very beginning or it was not yes key taught her cfo hearing we had been clatteralized with regions the bank that we were with okay and we moved banks in october and we sit on all the paperwork and we had requested the collateralization. We were not able to receive it but they did receive incentives clarification for the fiscal year they were in now ever twenty three okay so we are collateralized they just couldn't provide it at the time. So it sounds like the may it was not clarified at that particular point because they're required to actually played and hold those is hold those tap securities so that they're not doing anything with them so I mean if they're not able to write it then we were actually not quite realized for a certain amount of time probably very serious thing throughout all the state government not just you also and I guess that goes back to my original thing in my opinion the transfer should never be made until that bank is provided that they are pledging the securities it should be all i'll be done simultaneously so is that out something that's in a written policy of euro of that you all borrow what what have we done to make sure it doesn't happen again and that's all i'm afraid if you had in this plan I just want to make sure that it does not only work all but again across it is all government not to state government is school districts and everything that we understand that we understand that the seriousness of this and I can tell you that that we are not going to make any changes and banks without full claterization moving forward a lot of us warn in these particular positions at this point time so we unfortunately we're not able to tell you exactly what happened to that point time I can tell you that when we asked for it they could only provide it beginning in january after that we transferred apparently in october I would agree with you there probably was a month or two where we either aren't collateralised or we can't receive proof from the bank that they collateralize that this point in time but we will ensure that we can fully collateralise okay thank you in as far as staff yet and i'm sorry this how do any of our any of our agencies that you know how this case in their putting it in places like that. How are they supposed to know how to do that do we have in this might be outside of the for you but do we not have some tap and documentation in place that uh that you know of that deals with that type of thing because it's these general man said that that's outside of what of a lot of people will know I mean to the five night set in banking for twenty five years and understood the significance of this I would know this either so it's not like i'm you know it's just our fortunately i've been involved in that type of stuff so i'm not for sure if that's not some tap of uh legislation that may be like out it you know my would want it to help us develop for something that is required to be you know given it all these agencies because you know we had a we we thought we had a little scare with the baking crashes here uh you know it's first of the year or something like that and if we ever do get that you're talking about just huge amounts of money that could be could be also right senator higgie at mister the state board finance after he has rules that say if you have these departures outside of state treasury you have to obtain percentage of security for those things that's in there in dfa provides that gardens to each of these days he so they may have more specific as for what training they provide at these ages. Okay but that's that's good to know cause I don't know who was doing on a yearly basis when they feel after you're in closing books there's a form they feel that an error that they have to show here's our deposits here so much we have collateral for so and so forth so there's there's a reminder there that says hey you need to have cattle for this money okay i'll talk to some of those members do you see because you know it I would assume that most of those are going to be done with the other whoever the financial officer is or whoever down there so you know maybe we need to to look at a way to make sure that ever once knowledgeable about those plate securities on those outs over the empty ac insurance so thank you sir consider if you just follow one of their conversations have a staff is is under the state physical maintenance and responsibility act nineteen one six out within thirty days of exact period the public officer will employee to affect corrective immediate action the agency sell transfer to the secretary department of finance administration and document contain this summary of the violation and the correct of action taken and then dfa has the authority to accept the summary request additional information or to impose additional corrective action so i'm not my questions staff was is doing are you doing that in this case. Well all of our reports like I told the chair all of our reports the fa gets a copy of all those if it's a state agent if they get those on on a normal basis I think just puts the owners on the eighty to report something to dfa thursday okay and again this is probably something although you all get involved in that step that may be outside of lake out it but mister chairs you brought up that's a that almost kind of leads me to another thing do we have up wonder you know to the state board of finance you know is whether or not that they have these list of rules that are in place if it says that it needs to be done that the clarification needs to be done in simultaneously you know with the deposit of the funds you know to make sure that to make sure that there's not a deposit that comes in it says there for a week or I don't care if it is there for a day I mean it should be clarifies in my opinion that the exact moment that that goes in because that bank to be able to attempt to take those public finds must have those securities even available to be able to do that also so it may be that that may be something again and you know I know leg older years past his help with some developing legislation and things like that and it may be that we just need to get with the state board of an answer and legal and you know for a regular station just to make sure that they were doing all that correctly so that was good information about the df name is to and just just follow up section two quarterly this secretary definition submit all violations of his corresponsibility management laws including the corrective actions and remedial actions to the governor and members of the general assembly after the fact you have the fact so you know I don't know if it's should we hold us over I don't I don't particularly see because this really is forced there I mean from although they are unfortunate and sitting at the end of the table I think this is just more of a mac world tap thing that in my opinion in may of. Can I come forward please stone on what's happened here so really as far as this report I don't so I don't see any reason that doctor going file they've explained it but again I think it's good information so the in the future that we can possibly cost all the correct and things early to make sure they're being done right because some of the steps complicated sometime with sports getting security plagues for deposits and item and I coach agree and maybe we put that on the agenda have the fna here to go through their process that you know what they do with the account holders and agencies correct thank you thank you are any other question for finding number two. I can't think i'll get one more finding if you were just briefly go through finding number three sure this one bill specifically with what was previously called the. Architecture logical survey that's pass session is now the office of state geologist which is also been transferred into the only gas commission but basically we had a couple break into law mower couple other items were stolen from the warehouse and the arts are theological sure a failed to basically remove those item from its captain less so and articles asked for the location of the property but they still had a long or they had been stolen so since then we we have made sure that all of the office say geologist we rolled that into the inventory system that the old gas commission specifically utilizes and and basically have updated those records as well so this was just a failure to remove on our part the the law miller in a few other capitalised items as a result of we did the police report we just felt to remove it from the capital asset less but we have been now at this point we have verified their their assets and put him into an updated inventory system as part of the energy and environment okay thank you maybe I have a question on finding number three ten address thank you realize this is uh mr report change has been taken care of it's two and a half years old you know the amount of the burglary of the merchandise. To the restaurant step as they had a page seated I don't believe we have a witness at our office of the july stage geologist is not here with this today but and that's something i'm sure we can find if you don't have it up there consider right what we have what I have in my nose at the value of the items taken the the cost in value that was over fourteen thousand dollars the writing along or bad sale was I think it was twenty seven hundred dollars the one that they had on most of the valueness the australia were done as well all right thank you. We're not exactly sure what you do with down the sort of bones if you still on but on the internet okay does anybody else have any questions for finding a number through all right seeing now with that objectional file that report thank you. The. Okay we'll see in other business our next meeting with february eighth and without objection we stand learned I don't know.