Legislative Joint Auditing-Counties and Municipalities

If you take your search will get started. No of. Okay. You want to just just. Counties municipalities to to order this is Thursday October the eight. So the we don't have the minute list the. Record in front of us here today but thank it is been emailed out. Don't think there's anything controversial about the minute so. We do not have copies here to give you so Does anybody want to make a motion to approve the the minute I will. Okay a motion and second the approve the minutes from last time so. with that of. In front of you you have some reports here and we have somebody to testify on one of these it's number five on the first page. So the objection will take good this out of order and moved to number five and the. is it to the Mister Locke. You can come down if you would. And tell us what you know about number five. Okay thank you Mr chairman It was an investigative report we did on. Jersey Perot fire department. it's a small. Yes a little background this is small volunteer fire department down south worn and Bradley county. one of their board members discovered that the treasurer had paid some personal expenses of the fire department account. So they can predator he said he'd just accidentally used the wrong account and he voluntarily re paid a thousand dollars to the department. They removed there is treasure. And she continues to serve as secretary of the department but the treasured eighty seven reassigned to another. Individual. This is number five of the big packet. Page page five. So the Pasquini turn yes is to look at it and five start out looking at the period January two thousand nineteen thirty March of two thousand twenty. I found four thousand four hundred three dollars in what appeared to be personal purchases there were online purchases from Amazon and some utilities and a couple of loan payments. And all this with a document there weren't any invoices but based on my discussions with. Army personnel they appeared to be personal for instance there were several payments to dish network but the fire department that use dish network so there's no way that could possibly be a fire department expense. Also found to three thousand. One hundred forty four dollars in reimbursements at the treasure Hey Peter self. Without proper documentation she provided approximately twenty three hundred dollars in invoices. To supposedly support these reimbursements but after I looked at the invoices the a lot of them it was clear head absolutely nothing to do with the reimbursement she received. So after finding that I went back and tried to look at seventeen and eighteen. A during those two years I found similar type undocumented. A disbursement the total five thousand four forty three I tried to contact the former trader to. See if you can provide any documentation but I never could get a hold every she wouldn't answer the phone. That the last caller seated disconnected the phone. Senate email he never responded never provided any documentation. So our findings were forwarded to the tenth judicial district prosecute me prosecuting attorney which is Thomas dean and Monticello and on September the twenty second felony charges were filed against the former treasurer for abuse of office. That concludes my report okay so it's which stands now has been referred to prosecute chart. Questions from the committee senator John. Thank you Mr chairman of what was the total amount that was a. At issue that was not recovered. Or was any ever recovered I the. Well she voluntarily re paid a thousand dollars A even thousand dollars okay well what was the what was the total total total for. I mean it takes the map that was like about thirteen thousand so so it's he's prepaid like a thousand out of thirteen thousand or less okay that's that was and okay with sentence referred the prosecutor I just let that ride then Mr chairman thank you very much for the report thank. Anyone else. I don't see anyone else so the. Thank you for the report. Okay I guess it takes us back to item one. DO you you're recognized thank you Mr chair and just to clarify cage I'm is that Jimmy did say that the only charges had been filed in this case. so if we go back to page one of your synopsis I we have the city of Carlisle and did I discuss with Senator Cooper and Representative Watson about. Running this the same way we did last month I'll just go down the list and no one's here no will guests have been invited if anyone has any questions just let us know will be happy to answer any questions that you have. At the first one is the city of Carlisle in this was referred to the bond board. there was a couple of repeat findings and one one finding that was referred to the bond board. Does anyone have any questions about that. This goes three page three. The twenty. Are you are you here for this one. Okay. This morning Of all of these they come through on everyone of the reports that you're doing I just wonder what percentage of them are actually. Taking care of by the prosecutors on the local level ma'am. I can't answer that like percentage wise but I know that we have a report that should be coming out soon that has the disposition of every finding that we referred to a prosecutor for the the one coming out soon will be for two thousand and nineteen every every finding that we referred to a prosecutor in two thousand nineteen will be addressed in that report. it probably will come out in December I'm guessing. Thank you Mr chairman thank you miss Marty. Any other questions. Who's in it senator Johnson is there to. Yes Sir my question had do with number and I don't to get ahead of you Mari Number eleven on the referred referred to prosecute tourney city my flower yes Sir I'm just curious what that was we'll get to that one how that it would mean to register had those missed most in order I'd like to ask about that thank you will be there shortly. You anything else on this one. Then Without objection we'll Fallot. Okay number two starts on page three the city of Heber springs I we had an at the expanding their and finding referred to the bond board. And the second one. Out the they have to funds by the parks and recreation department is what was referred to the bomb board in the person was of an ethics issue. Does anyone have any questions about any of that. Sir Johnson are you for this one again okay. Okay seeing none The objection will follow. On page four we have the city of out to this. I we have a finding under the District Court Clark it was referred to the bond board. And is anyone have any questions about about that. Seeing. With ballot next. On page five we have the fifth judicial district prosecuting attorney this was referred to the Attorney General the first finding was about the overtime pay. And does anyone have any questions about the prosecuting attorney of the fifth judicial district. Seeing none. Well I'll give you a chance to try to pose after everyone just for a few seconds to the to the city getting questions on it. Okay gene okay Jamie already talked about the the fire department on pages five and six. On page seven we have the city of Benton. this is these findings are also required to the prosecuting attorney. The findings on the first page. And the second page with the exception of the one of the District Court Clerk or refer to the prosecuting attorney and just a note this is the first year that we have done the city of Benton. it went very well and most of these findings were just things that they were unaware of. And they were very set receptive and I look for them to correct all these things. Does anyone have any questions. I pose for a few seconds don't see any questions. Without objection ballot next Mr you okay on page nine were still in reports referred the prosecuting attorney we have the city of Clark school they're they're finding was one of those fraudulent checks that we've seen so many of But they're they're personnel discovered the the fraudulent check and they got their money back from the bank. There no question staff would recommend with file. The questions so the objection ballot. On the same page we have the city of god no. And that also goes on to the next page these findings to the first finding with the credit cards was referred to the prosecuting attorney. And the bonding about the employees using the wax gas card. And then the finding that starts on March seventeenth twenty twenty. Those findings were our part of the prosecuting attorney. C. one have any questions about the city of Gosnell. I don't see any. So far let. Next item. On the bottom of page ten stealing reports referred to the prosecuting attorney we have the city of Helena west Helena. And this goes pages ten through thirteen. Other at first finding on page ten was referred the prosecuting attorney. The bonding and that starts into the mayor city Clark District Court parking District Court judge on page eleven about two thirds of the way down that was referred to the prosecuting attorney. And then on page thirteen the finding embattled toward the bottom was a repeat finding. Does anyone have any questions about any of those. Technology fall. Area of. Johnson you're recognized thank you Mr chairman of the steel is you know The mayor Helena west Helena Meyer Smith's former senator and former chairman of joint audit committee he came in and testified about everything the city was doing to. shall we say avoid any future problems and I'm. All those people has confidence in him but I just wanted to ask you are the issues that and I'm not saying he had every loose and tied up after his first year in office but is the direction the way that that legislative audit would want to see it moving do we we see that they are responsive to the things that auditors of asked for and are are the are they can at least headed toward the straight narrow if not on the straight narrow at this point I do believe there some improvements there and if you look a lot of these have to do with the court. which he would not have as much control over yes ma'am. Okay well I'm I'm grateful to see him headed that and certainly him him coming in and and being forthcoming of us on all the other Helena west only issues I'm very grateful for an and I have a lot of respect for him on this a long long time friend and it would have been a bigger still Senate we I guess we still calling the calling but and I just wanna make sure they're they're not falling off the wagon so to speak but maybe we need to let the District Court judge if he can't this shows up again my we need to be talking to him but thank you very that to the fact that it had so many problems it did kind of jumped out at me so thank you very much thank you Mr. JK just as a note on that I believe the District Court judges going out of office there. So maybe we'll have someone new to come in and and get things straightened out. on page fourteen at the top we have the city of marked tree. This is still a reporter for the prosecuting attorney this was interesting I don't know if any of you as you have used the. The mobile deposit deposit checks a city employee deposit to payroll checks. using a mobile app and then went to the bank and cast. Those same two checks. Really it's the bank this was in my opinion was on the bank and not the city and so. Anyway they did get their money back I just thought that was kind of interesting. Does anyone have any questions about that. I don't see any so without objection ballot. Next under seal on page fourteen in the middle of the page we have the city of my flower. We have those two findings are both referred the prosecuting attorney the first was an ethics finding. I believe Mr Johnson had a. Is that the one you have a question about. On. Okay so the one finding was the city paid twenty two thousand five hundred to a business owned online employee without an authorizing ordinance in conflict with fourteen forty two one of seven. And they did respond an ordinance was passed correct this in may of twenty twenty. And then the police chief we noted six hundred five dollars in cash payments and donations that we're not received property or deposited this cash was built purchases for which no business purpose was documented. Okay okay. Any other questions. Seeing none without objection Fallot. At the bottom of page fourteen still under reports referred the prosecuting attorney we have the city of mana this is the one is fraudulent checks again if no one has any questions about this state would recommend with file. Seeing none the objection for a I think everybody in here now is probably familiar with what these these checks the this check issues about so with this a lot so. If anyone would like me to explain what that is I'll be happy to. I don't see any request for that so and we run long all right on the top of page fifteen we're still in the reports of are the prosecuting attorney of the city of pine bluff. this was in at the expanding does anyone have any questions about this. The objection ballot. A still on page fifteen under reports referred the prosecuting attorney we have the city of Star City. the mayor they just house the hang at chamber of commerce without a contract for services Does anyone have any questions about that. Seeing none with objection Fallon. I still on page fifteen and reports are referred to the PA we have the city of treatment. A there one finding. Which referred to PA as anyone have any questions about that one. Sitting request without objection phallic nextel. At the bottom of page fifteen we have Jackson County. Those two bindings were both required add to the prosecutor does anyone have any questions. Seeing none that objection vote. On the top of page sixteen were still on reports of are the prosecuting attorney we haven't government county the top finding I guess is there only binding was referred to the prosecutor. And that was just an ethics finding. And I passed an ordinance to correct that and does anyone have any questions. Seeing none that objection valid. Still on page sixteen we have the city of all timer. And as you would have that first finding was referred to the prosecuting attorney does anyone have any questions. See no questions the junction Fallon next item please. On page seventeen we are still in reports of are the prosecuting attorney we have the city of bonanza. I the first finding was referred to the prosecuting attorney. Does anyone have any questions about that. Seeing none the objection ballot. Still on page seventeen we have the town of bird it at the bottom and that goes on and on to the next page on page eighteen. The finding at the bottom of page seventeen the finding of the top of page eighteen were referred to the prosecuting attorney. Does anyone have any questions about those. We have for somebody who's in thirty two. Senator rice. You're recognized thank you Mr just disturbing reminder dawaly Essen was. I'm saying this for. Server years now but one back on the city because no guys nail against pronouncing Burdette. When you have a mayor and Myers assistant. the employees are a little bit more understandable but if you got department heads. I can never see any excuse that they authorize expenses without adequate documentation. The staff know is there ever been an attempt to Past anything that holds at least Somebody in charge with a personal fine or something I mean you're you're spending taxpayer money it's we just excuse it may go all. It's kind of like an ethics find you don't may not intended to that made to get a fifty year under our final what about I mean these people for a pay just a hundred dollar fine out of their back pocket that would be a little bit more tenant this C. dispute to me is not excusable. I don't really have a question thank you. I don't know of anything that has ever the they try to pass about the is Not sure I understand your frustration. No. The municipal league and so she's counties is heard enough of it and I think they probably all free didn't in training but I I really wish they would zero in that it there's absolutely no excuse I mean it's going to happen once in awhile but. Specially that that the guy's name on that and my Dalby and may all have been authorized to if if they to keep up with their seats but it's that was pretty good amount of money for not keeping of state thank you. Senator rest my opinion is the term anybody's playing themselves it'll require somebody else's signature to the. So of. We've seen a bunch of that the think over the last couple years I don't know if it's a bunch of it but. More than a little bit I guess so the. Is a lot of opportunity for clean at the moment agree. lists the. Twenty who's that. Johnny rye. In Russia you're recognized yes Sir thank you Mr chairman of your actually the mayor in that town. And the city Clerk. Are both that so you have a brand new city Clerk in a brand new mayor. And I spoke with the mayor the other day about this after I saw in the newspaper. And they're going to try to keep this kind of stuff from happening again. Did you raise the issue but double signatures yeah yes okay. Thanks thank you Mr chairman. You're welcome thank you. Seeing no other requests the objection will file. Next item please and we're still on page eighteen this is the town of Caldwell. A that finding the top funding was referred to the prosecuting attorney. Does anyone have any questions about that. Seeing none. The objection will pilot Mister Adam please at the bottom of page eighteen we have the town of Concord and the finding that was referred to the prosecutor is on the next page at the top. And and this was. Basically they paid someone early the it clear the bank before the date of the check. And anyone have any questions about that. The make a mistake on dating it or what is the. I feel certain that this was a clear the bank on December thirty first I would think they probably passed paychecks out. Okay and okay one cash there's okay. seeing no question so without objection fell. Okay on page nineteen in the middle of the page the city a hearty they had an ethics finding that was referred to the prosecuting attorney does anyone have any questions about that. Single questions. The objection fell the next term please at the bottom of page nineteen at the city of Hughes. Of I had the first finding their referred to the PA had it was a fraudulent checks. And it continues on on the page twenty they had some repeat findings the ones that are in bold. And there are some more findings on page twenty one. Does anyone have any questions about the the P. a finding or the repeat findings. For any other findings for that matter. City. They had quite a few these in the past. I would have to go back to look at well you can see on the repeat findings on page twenty. The one of the top under the mayor a similar finding was that in the prior report the next one under the recorder treasurer similar finding was not in the last six reports by the dating back to two thousand and seven. And the next one was in the prior report is owed based on the as I would say that that the two had just been here once before the one the middle had been here several times. And that's for use in restricted money for other things okay. Any questions. I don't see any. Without objection fell extent please and still on page twenty one we're still on reports of are the prosecuting attorney we have the city of Huttig. The first finding was for the prosecuting attorney and the second one was a repeat binding. Does anyone have any questions about those. Seeing none with objection phallic next item please. On page twenty two at the top we have the town of the toner the first binding in bold was repeat finding and the second finding was referred to the prosecuting attorney. Does anyone have any questions about those. Under committed the trip for airfare do you not have documentation on something like the. See no questions next item please with vote of the town of Oak Grove stealing reports of are the prosecuting attorney the first finding was an ethics finding. And anyone have any questions about that. See. The objection further thanks please. On the page twenty three S. dealing reports referred to prosecuting attorney we have this town of worn. That should be the city of warm. The. The first signing is a repeat finding and it was referred to the prosecuting attorney. Z. one have any questions about that one. Seeing none with the objection valid next item please. The city of your bill right below that was another fraudulent check funding. No one has any questions about that staff would recommend we file. The Senate please with objection fell. At the bottom of page twenty three we have Ashley county. At that first finding was referred to the prosecuting attorney. You will have any questions. Okay. You're recognized thank you Mr chairman it more is this the I've got title born in city born in Africa under both of my Senate district in a I know the city born. Is reporter recalls of. There was a rebate finding is that correct well it was referred to the prosecutor because it's In violation of article twelve section five their house in the chamber of commerce which is not part of the city without charging anything without having a contract for services they just need to get a proper contract as to what they're getting in return for housing the chamber that that's well correct that there's also repeated okay it is also repeat death what yes with the referred before or this the first time it's been referred it would have been referred to last time to okay was that last time what do you know when that was because we have a fairly new mayor there is one or the. Ten can you find an. It can't damage caused. Under maybe I'm not sure of full term my bill maybe so but it but the other question was the fact that Ashley county would refer also in is that because of the money. Money involved or just because against the it is the same top finding okay alright signed up on they just need a contract for services as to what these entity's are going to give the county and and consideration for what they've got Payton this was the first time it is this is not a repeat fighting this their first time correct. I would say so unless there's a new official and that that would answer your question about Warren is will we don't calling repeat findings in this is the same official in office okay alright thank you thank you Mr chairman to. So the. Senator Cheatham it's to documentation thing okay thank you Mr chairman yes. Okay without the sea nor the question to the objection of will file it. Okay to attend just brought me some information I was wrong and this should not even called repeat finding because the mayor there was a different mayor in eighteen there was in nineteen. But it still would have been referred to the prosecuting attorney but it you should not have been a repeat. I so on page twenty four. At the top we have Woodruff county which is dealing reports apart the prosecuting attorney at the top finding under the county judge was referred to the prosecutor and the bold finding under the District Court Clerk was repeat. Does anyone have any questions about those. Signal questions. The objection will file it next item please. This next was a little bit unusual the bod call water system this was done by an accounting firm outside of legislative audit we don't often have those and referred to the prosecutor but we had the you can see there we had some cash disbursements that we're not probably document or authorized. And I did respond I got responses after this was printed. So under the finding referred to the prosecutor which is the one with the table with the names in the mileage and the total. And it is said that Larry Hicks and Rebecca Rebecca hall will no longer receive mileage and James may will be issued a ten ninety nine for mileage and then. Kate water will log his knowledge so I get it I take you from that the judge and again with an audit the is I'm kind of trying to read between the lines here. The James may probably has four thousand dollar expense allowance and they're gonna start reporting that. On ten nine nine and then the others Perry some of you should not be getting mileage and then one person is going to start keeping a log of his knowledge is which is what they should all day. Does anyone have any questions about that. So the person should not gotten mileage today remembers. That I don't know. Thank you and this was a by a privacy PA firm. Any questions don't see any so. Our next item please. Okay that finishes up on reports referred the prosecuting attorney on page twenty five will start with reports with repeat findings. And the city of Sarcee they should all be in bold the ones they're repeat and if you have any questions about any of them just please let us know at the first was the city of Sir see under the District Court Clerk does anyone have any questions about that. Any questions. The objection further thanks to a still on page twenty five we have the town of beaver. At the first finding into the mayor was repeat. Am I the exceeded their appropriations in nineteen seventeen anyone have any questions there. Seeing none the objection fell. On page twenty six at the top we have the town of black springs. That finding they only had the one finding it was repeat do we have any questions. I see no question so without objection violent next on please the town of blue are. And that in about budgets. Add anyone have any questions about that. Previous three. Three votes the still haven't. The looks on. Any questions seeing none the objection ballot next item please. I still on page twenty six we have the city of Bradley. At the finding of the recorder treasure and of the District Court Clark both repeat. A happy to answer any questions about either of those. Six number forty two you're recognized. A. Again my asking what up could we go back to a blue eyed just a minute yes I didn't get my light turned on and time of day they have Not done this for several years do we need to start thinking about putting them on what I call the list. Well the only thing about that is this code section does not fall under that get on that list it has to be non compliance with the municipal accounting law okay which is fourteen fourteen fifty nine one one three one eighteen all right thank you. Okay without objection of that when the next item please. We your way okay we're on page twenty seven at the top of the town of Corey. And they still have not gotten an audit OR now you pay on their water department. And. And that goes back to two thousand fourteen. Seat number eighty six. However with me. Of this sale is do we still have the same mayor in fame of this run that. As far as I know. That ten can you find that out in teams looking that's one that we are taking do something to because they're never going to get it right until somebody else takes over my urine nobody wants to match the job well and again it is Senator sample that the only finding they have this in noncompliance with the municipal counting law is the bonding and the record treasure that pre never say to not issued the rest of these are all under different code sections. So as far as the the law that we have this would really fall under that yes ma'am but I'm nine Arkansas you until somebody steps up in and wants to be the mayor amending minors there because nobody else will take the job. And so in the same with I thank the record for years and who is his last. nobody will step up and take to Johnson and they're they're tired they're older than we are and they're going to want to get away from. Thank you thank you Mr so what would to do what Senator sample is the. The amendment. The change in the law okay and and to answer your question yes Mister ms Jones are still in office. And the reason the back to Warren. Again I'm get answers here the treasurer I was the same that's why was a repeat finding the mayor is nay but the treasurer was there before so that's why I was we called to repeat finding. A bill as far as cool E. yes the Joneses are still there. Date the worn out in and nobody will step up and help get out. Thank you Mr you will. Okay without objection file it and the next term please I still on page twenty seven and repeat findings we have the town of dice a repeat finding on the record treasurer And it looks like they're trying to pay back money that the general fund owes the street band but they've got a long ways to go. Anyone have any questions. I don't see any so without objection valid next term please. still on page twenty seven we have the city about. we have repeat findings under the mayor they didn't review the the last report and they haven't gotten a an audit OR now you pay on the water system. You have any questions. The new questions. The next item please. On page twenty eight we have the city of green why. Are the first two bindings at the top of the page are repeat findings. They didn't adopt their budgets by ordinance or resolution and they didn't have documentation that they were review the previous report does anyone have any questions about that. I don't see any. The objection valid next term please. On page twenty nine at the top we're still under reports with repeat findings we have the city of Leslie. Of the top finding under the mayor's repeat. And again I didn't get a an auditor I you pay on the water department. Anyone have any questions there. See any the objection ballot next so please we have the town of Perla still on page twenty nine. And again I did not. Get a night you pay or an audit on the water department or sewer department. is my understanding the trying to sell that. Why that that's what the response says and that's kind of what. It's my understanding is they actually contracted in this is in the response here at Robert reed accounting firm. But. All this is whose contract in eighteen they'd gotten contracted room for one in years past but it's my understanding that the account would turn loose of it and I'm assuming because that's because they didn't pay in. I'm Adam know that for sure but that's what I would think and after that is within the mayor told us that they were trying to sale the water department. He says that to that he still hoping to sail. So the water department. And that in the ACT their appropriations. And there's one more repeat binding on the next page on page thirty. regarding their re use grant funds. Do I have any questions. Any so the without objection next item please miss to. Okay the next and we're down now on page thirty to reports with findings and these are reports that at the time this is printed I did not have responses for. And since then I have gotten responses see for Ozark little creek. Sure I've gotten responses for all four of these reports now and I'll be happy to share those if you have a question about what the response any those findings or. otherwise staff would recommend that we file those. To just to go through quickly in now okay go through there okay committee on other spoke only for yes okay going under Ozark on page thirty the mill the page the finding was general fund expenditures exceeded budget appropriations by five hundred thirteen thousand other spots was a they will monitor their expenditures and amend the budget when necessary. The next finding was a repeat finding the city made payments of five thirty seven five seventy one a on a construction project in nineteen for the fire station without a financial obligations that in the contract. similar finding was never in the prior report. The response was in the future dollar amounts will be included on all contracts. Under the recorder treasurer a fixed asset listing was provided however the listing did not include all additions and deletions in noncompliance with fourteen fifty nine one of seven. The response was that the carpal update the least quarterly and department heads will keep the Clark informed of any changes. Are the next finding under the court treasure was a repeat finding activity for an economic development grant was not recorded in general ledger understanding revenue and expenditures by hundred seventeen thousand H. city did not use pre numbered receipts or used for number checks for the bank account open for the grant in violation of fourteen fifty nine one five three one oh nine a similar not finding was there in the prior report. The response was all right TV will be recording the general ledger and pre numbered receipts will be used and FOR never check so we used in the future. And under the District Court Clark we had met the settlements were not made in a timely manner as required by sixteen ten two oh nine. and the response was settlements we made timely. That was on Ozark does anyone have any questions about that one. Seeing none. Staff recommends file okay is it a right under that we have little creek water association the finding was that the association had an insurer and I'm collateralized deposits totalling three hundred twenty seven thousand the response just said the bank would provide coverage for deposits over two hundred fifty thousand. Any questions about that. I don't see any so. Section five on the top of page thirty one we have the sherry water department the finding was a customer adjustments were not properly authorized. And we got a response letter dated September twenty second that said the city no longer has a water department. C. one have any questions. You're recognized search Johnson thank you Mr chairman of misty when he said this is so we don't have water department I mean do just go away every how does one. I can imagine you know a fire truck it could go away but how does a water department go well thank you start getting their water from another entity like a water association or another town I'm not sure exactly what happened in this case again this is one of those that was audited by the CPA firm outside of legislative audit. A just again I'm I understand how that could happen but I would think could be some kind of documentation and in the other probably is that but I just didn't send it to us all as I just try to get some kind of response to the finding. Well we can find out more if you we we I'm in a water actually I don't have water I've got a well but I'm in an area that potentially nearby would be served by of water authority and they're being absorbed by the ball really by central Arkansas water but there's a transaction there's a trail and and they're by kind understands what it is I just At five you're saying it's probably there but the CPA firm didn't pick up on it as legislative auditors would have well the CPI farm road the finding and then they don't normally get responses so if there's not one then I try to contact the entity and get something and again this started out with not having a response and by the time of this meeting. That's what I had gotten if you could just check to see what happened and then also which entity might have taken it over so we can can I keep an eye on them just make sure that. Not just the the service but the assets didn't following correct somewhere yes Sir would you like me to email that to you when I yes ma'am that would be fine thank you very much state thank you Mr chair thank you. Okay so the next what are we doing about go ahead and file that one or do we use okay yes this the objection will file it and next please okay so strong water and sewer fund was the last win this category on page thirty one of the first finding was we were unable to reconcile the proof of cash to the book balance for several accounts to duplicate entries posted a general ledger the response was the city will reconcile monthly in verify all accounts cash to book balance and review for duplicates. The next finding was that we were unable to agree the deposits for proof of cash for the year with the deposits for the journal for three of the bank accounts due to duplicate entries posted in the general ledger. The response was that I will verify deposits daily and monthly to ensure no duplicates and agree with the journal. Let's see the next one was adjustments were adjustments by the customer accounts were not authorized the response was we will insured and disbursements are authorized and approved by the council that's actually what is said was disbursements certain I meant adjustments but that's what that you sent me. At the next finding was we were unable to agree disbursements for the proof of cash for the year with disbursements part journal for one of the bank accounts to duplicate entries posted in the general ledger. The response was we'll verify disbursements for proof of cash and disbursements ensuring there no duplicate entries and a certain per journal ensuring there no duplicate entries posted to the general ledger. No question so. The next item please okay so I just and I just love technology I get these answers popping up on my watch. And so as far as surely water system they gave the water system to community water system and there's an AG opinion about that. Mr Johnson does that help your question. Okay so then ends all of our. Repeat findings prosecutor findings all those. On page thirty two to forty nine we have fifty seven reports that have findings that have responses. the would be happy to answer any questions about any of those I know me committee approves those in massive no one has any questions that would be happy to answer any if you do. Pose for a few seconds let you look through whatever you might wanna look through there and the. Okay. You're recognized. Okay thank you Mr chair of. Water is in this them and my correct which one air and water page thirty nine thirty eight use me and thirty nine yes okay how come is not repeat findings. All the ones that are private we normally don't classify them is repeat because we're never know if the same officials are or there are the same people are responsible for what's going on. That is just the practice the way it was when I came in and we've not changed it. How many how many audits that they filed in the last year. Several. Missy. This one is just nineteen but I believe in our last meeting we had. I know. I'm pretty certain sixteen seventeen and eighteen ten can you look back at that and say. You can find out how many with our last year but it they were behind and they filed several years. Right together. In one of my other questions is with their out of compliance with their with their loans within our CS and also with the USDA and they seem to get that every time and I spoke to the natural resources and they said this sort of the. Status quo the most lot of these are out of compliance. Is there any enforcement anywhere outside of those two agencies. Not that I'm aware of you always do again is report and these are naturally are audited by someone besides us that they are supposed to submit copies of their audits to those entities when they submitted to us. So they would know in the event they are having your books that they were behind the audit would. Point that out. My my understanding is central Arkansas water in June was supposed to take over pair and water and but this is not uncommon for these water authorities across the state the to be so on organized right here as a say there were four years maybe five years without an audit and. it with the laws on the books in which to to correct that but it didn't seem to be enforced the. Yes Sir and. I do notice that a lot of the water associations and such that come across my desk. Yup the private alters don't rise me finding is as we do normally but I write that one pretty regularly I notice Berrien associates does a lot of the water that there's of. Do we do we have people that specialize in that In the private sector. They have training I guess is what I'm saying in that I don't know. But we at bed very associates do a lot shipments the one this bill find it are for the pay they they do a lot. You'll see the same ones. I guess I'd to say that I get a lot from the same providers but I don't know that necessary means that they have training in that area. Thank you Mr chair thank you. Senator Johnson you're recognized thank you Mr chairman this is the one I was referred to a few moments ago this pair know and feel of. They. I believe have been absorbed already but I say absorbed omitted ministration Lee by central Arkansas water of there were two individuals that Bible for lack of better walk call it the person did the books in the person that did the operation of the plant that have retired C. A. W. has sent people and to replace both of them and I was informed. Not long after that happened that there were some issues administratively and the engineering wise that were having to be addressed Saying that only to say that is I believe that at least going forward these items will be addressed because Mister Bowman and the CEO of central Arkansas water tell me about this and that it wasn't as clean as I thought it would be when they worked at the the merger absorption or whatever they call it when when a giant water authority the biggest when the state I guess absorbs a little tiny one but he's both the attorney and a pretty sharp guy and I expect it'll all be taken care of so if they come back in again will pay extra special attention to that but again I our. One echo that the comment of about the thing against berry associates or any other private CPA firm but you know we do need to make sure there's no a loophole or anything in there that some of these things can fall through sensor not being audited you know by legislative archers directly so I'm I'm optimistic Mr chairman that this won't close usually optimistic yes Sir I appreciate that term mental health I leave it with that Mister chairman thank you very much real quick. Okay and I was just informed that two thousand fifteen for repair and I once it was completed in two thousand sixteen within sixteen seventeen and eighteen are we must have covered the last meeting in the nineteen was in this one. And I also just got word that I believe it was Mister rye asked about the the prosecutors disposition report earlier and that will be presented in our December a full committee meeting. So that report we come in and they would show every every finding that we referred to a prosecutor should be addressed in there and what they did with it. Does anyone have any more questions about any of the reports with responses. Okay in a year including all of these are a well on pages thirty two to forty nine. Thirty two to forty nine Consider those as a batch. Unless there is other questions. And I don't see any so without objection. Stephens rip recommending file is that correct yes Sir okay. The objection will follow. I and then on pages fifty to fifty three there are one hundred and forty one reports that had no findings. And there are no questions on those staff would recommend we file. Okay. the no findings audits without objection will file those. And. You have now miss Steele. So that brings us to the end of the Agenda for today. Any members of anything at this time. Do you. I was just S. remind everyone to please sign in on the sign in sheet in the back room. And I don't know if. That if it was announced that the November meetings would not occur and it our next meeting will be in December. we have announced that so then the go ahead. So. Go ahead. Okay we had ended up having a conflict in dates due to the budget hearings for our November meetings they were supposed to be the. twelfth and thirteenth and so those were canceled and the next meeting will be in December of which I believe was the third and the fourth of December. All right if there's nothing else then we stand adjourned.