Legislative Joint Auditing

You here today. And I'm gonna asked senator John Payton John if you will lead us in prayer. Our problem. Thank. One. What is certified. States of America. For which it stands one. It will. For all. Members of first thing that we're going to do is as we go through our seating arrangement we'll do that by seniority. will start and rotate we'll go Senate then the house Senate and house and they should take about another ten minutes or so it with that we'll get started. Thank you Mr chair of the. The first person Senator John Payton. I'm sorry fifty. Representative Richard Womack. Seventy one seventy one thank you. Senator Linda Chesterfield. Twenty two. Representative Matthew Shepherd. Thirty seven thirty seven. Senator Missy Irvin. Fifty four. Representative Jeff Wardlaw. Fifty eight sixty eight excuse me. Senator Ronald Caldwell. Eighty four eighty four. Representative Jon Eubanks. Sixty nine. Sixty nine. Senator Jane English. Fifty one. Representative Bruce Cozart. Forty seven. Senator bart Hester. Forty nine forty nine. Representive Robin Lundstrum. Seventy five seventy five. Okay which when you move. Seventy three. Seventy three Woodson's I'm sorry. Matthew Shepherd is in seventy three cell thirty seven and so on. Representive Robin Lundstrum was in seventy five mixes Senator Scott Flippo. Eighty six. The representative Justin Gonzales. Seventy two yes. Senator Terry Rice eighty seven eighty seven. Representive Lanny Fite. Four sixty four. Senator Mark Johnson. Fifty three. Representative Karilyn Brown. Was it Carolyn brown. Forty eight. Senator Kim Hammer. Thank you eighty eight. Representative Milton Nicks. Yeah. Yeah. Number eighty eight. Im service nineteen. Yes. Senator Dan Sullivan. Eighty five. Representative John Maddox. John Maddox. Forty three. You senator Ben Gilmore. Eighty one eighty one. Representive Sonya Eubanks Barker. Seventy. Center Clint Penzo. Senator Penzo. Fifty five fifty five. Representative Johnny rye. Senator jim petty. Eighty two. Representative Steve Hollowell. Forty four. Senator Joshua Bryant. Fifty two. Representive Carol Dalby. Sixty three. Senator Steve crawl. Eighty three. Representative Cameron Cooper. Forty five. Senator Matt stone. Fifty four. Remsen Harlan Breaux. On. Forty one. Senator jim Dotson. Eighty. Representative payee McCollum. Twenty. Senator Alan Clark. Eighty nine. Representative keep Kendon Underwood. Forty. Representative Tony Furman. Representative Grant Hodges. Representive Kendra more. Sixty five. Cantor more sixty five is that correct. Representative hope Duke. Forty four. Report of. Okay I had Steve Howe forty four. Unless they want to reassign. I think someone assigns the health forty four that's what this duty thirty years thirty nine okay. I'm okay I can keep you in forty four and that doesn't matter. Thirty nine okay. I've got two forty four that's fine. And since the house was saying. Thirty eight answers are yes okay thirty. This. Senator Stephanie flowers. You. Senator Stephanie flowers. Ninety. Representive Stephen Meeks. Senator Reginald Murdock. Twenty four. Representive Lane Jean. Center Justin Boyd. Representative Stephen McGee. Twenty one. Center Tyler duties. No that's to rise. of the city. Fifty eight. Representative David Whitaker. Eighteen senator Fred Love. Sixty. Representative Jack Ladyman. Thank you there. Five or five thirty five. Representative Mary Bentley. Thirty four states. I'm sorry your one hundred thirty three thirty two and. Let me see thirty six thirty seven are you rich indomethacin rumors. I think thirty six and thirty seven are open. Thirty seven okay okay. Thirty seven. representative Dwight Tosh. Their use I think thirty six is a six. Representative Rick Beck. Is there anyone back really. The city and then get some of these early ones down. Seventy three seconds. Seventy. Thanks sixty. Seven sixty six might be open on the back room. Okay sixty seven. Rick Beck sixty seven. Representative Kenneth Ferguson. What year is. One of. Sixty six. Representative Vivian flowers. Thank. Vivian flowers. Seventeenth Jan. Representive DM Vaught. That will take. That's what I'm looking at the second I think it's taking. Back road. I'm sorry. I'm looking for forty two it may be okay We can. I think forty two is a. Okay. Forty two forty involved. Representative Jack Fortner. It looks like we're on the. Two sixteen. I don't think I think sixteen is open. Representative Fred Allen. Seventeen. Thank you. Eighteen nineteen twenty twenty one are all taken fifteen is open. Eighteen is taken fifty nine correct. Fifteen. Representive Roger Lynch. The. four no we got for. Slim Pickens representative J. Rick on this representative Jay Richardson. We'll cemex okay thirteen. representative Dale I hate. Yes okay twelve yeah. Representative Matt do field. It would be eleven. Representative Stephen under. He's not here so long the V. ten. Representative Deanna Hodges I think that sides pretty much taken now. Not on. there is four five and six are open yeah. Six. Okay and representive wide Andrews. Five. Okay and that that completes the members in the first alternates of everyone else. We'll be able to they will or not assigned a seat but will be able to sit at an open seedings. Okay members if you will everybody please take your seats we'll get started. The first order of business. or the next order of business is adoption of minutes of the December second two thousand twenty two meeting. I have a motion have a second all in favor. It may opposed. It has passed. The next is the adoption of the reports of executive and standing committees we'll start out with the executive committee and I read that. Members executive committee met Thursday may eleventh twenty twenty three. His staff report to the committees the audit the special investigative and shortage reports scheduled to be presented to the standing committees in the full Legislative Joint audit committee this month in New business the committee approved a request for the staff conducted financial audit of the city of Marianna. We request a staff to invite the city of Augusta mayor we we've invited the city of a justice mayor and the city council to attend the next meeting of the standing committee on county in this but how is to answer questions as to why their financial audits have not been obtained since December thirty first two thousand sixteen. That would be an interesting one. We've approved for the staff to request from the Director hud Little Rock field office of public Housing Authority a copy of the most recent audit report for the Fennville public Housing Authority. And we have deferred action on a request for the staff to perform the financial audit of hope academy Northwest Arkansas until the committee June twenty twenty third meeting and we have more information. In other new business the staff updated the committee on the results of a limited review of selected assets requested by the treasury of state whose term ended December thirty first twenty twenty two. In other business. Step up to the Committee on twenty twenty three legislation which affected the legislative audit in L. J. C.. The staff provided to committee members with a copy of a law review. Of a law review article regarding the legislative oversight provided to the General Assembly. Of the General Assembly. And with no additional businesses to discuss the committee was adjourned the next meeting of the executive committee is scheduled for Thursday June first twenty twenty three. And members I moved for adoption of this report. I have a motion and I have a second all in favor. Any opposed. It is been adopted. Moving on. Representative authorizing our Mr I'm sorry representative John I if you will support you on your standing committee on counties in this palace or. I'm sorry senator mark Johnson I'm sorry I apologize Sir. Apology necessary Mister chairman we're glad to do it I appreciate my co chair representative Ryan the job he does The standing committee on counties municipalities adopt the minutes of the meeting held on December first twenty twenty two the Committee consider request by the town's of Haynes and Fulton to repay less than ten percent general revenues from outside owed to the street fund as required by Arkansas code annotated twenty seven seventy two oh seven. Many deferred these requests and directed staff to suggest guidelines for evaluating the situations at the next meeting on June first twenty twenty three the Committee reviewed one report differed from the December one twenty twenty two meeting the entity recently submitted a response to address the only finding from this report and the report was filed. The Committee reviewed two hundred nineteen current reports of these one was referred to the governmental bonding board and thirteen other reports were referred to the respective prosecuting attorneys officials from seven I'm sorry from eleven entities or present to address repeat findings in their current report the Committee filed two hundred sixteen current reports in deferred three so that official CAD ten to the June meeting to address unresolved finding Mister chairman I move adoption of the triple. I have a motion to I have a second. I have a second all in favor say aye hi it imposed. It has passed. Moving on to. Our standing committee on educational institutions. Representative Hodges is going to present that report forced. Mr chairman the committee reviewed ninety audit reports which consisted of seventy nine school district reports seven educational cooperative reports to charter school reports and one higher education report for the year ended June thirtieth twenty twenty two and one charter school report for the year ended June thirty twenty twenty one representatives and university of Arkansas system and Marvell Elaine school district or present and answer questions from the committee related to repeat findings and their respective audit reports the R. a report of the Marmaduke school district was certified to the government bonding board as well as referred to the applicable prosecuting attorney the other reports of the University of Arkansas System in buffalo island central Clarksville and guy Perkins school districts were referred to the respective prosecuting attorney the audit report for the Dermott special school district was deferred to the June meeting so that school officials could be present to answer committee questions related to repeat finding the committee made a motion that the Legislative Joint ID Committee sent a letter to the Arkansas department of education encouraging them to alert school districts of increasing cybersecurity attacks particular on payroll in the current schools to put processes in place to mitigate cyber security risks the Committee filed eighty nine current auto reports that were brought before it and deferred one audit report to the June meeting Mr chairman I move for the adoption of this report. Members I have a motion and a second all in favor say aye any opposed. The members of that report has been adopted. Moving on to the standing committee on state agencies in center Bryant thank you Mr chair Senate Committee on state agencies message today identifying twenty four reports on the agenda wonder for report and for current reports with findings were presented the Attorney General paid twenty nine employees in excess of their line item salary appropriation in conflict with the Arkansas constitution the department of commerce did not properly report federal grant receipts or unemployment benefits payable audit adjustments were made to correct these misstatements. The agency also reported a loss related to forced warrant in addition the agency miscalculated too sickly payouts and issued a career service payment improperly. The department of corrections reported a loss of approximately eight thousand related to federal stimulus payments received from inmates also payments from inmate council funds were not properly supported. The Department of Parks heritage and tourism did not properly record asus values for museum collections. The Department of inspector general issued career service payments improperly did not deposit checks timely or maintain a log for all checks received and did not make proper accounting entries related to federal receivables in addition a summary of the end of term procedures performed at the treasure state's office was presented. Various agency staff and all agency secretaries were present to report on how the agencies intended to address the audit findings and to answer committee questions during the meeting the committee adopted a motion to file twenty three of these reports the Department of inspector general report was deferred to the June meeting in order to get additional information on the checks not deposited. Mr chairman I move production of this report. Thank you Sir I have a motion to I have a second I have a second. All in favor say aye. Any opposed. And and the report has been adopted. We're now moving on to Review reports. We have a special report concerning the Department of energy and environment. Division of environmental quality and used car programs. This is for the period of twenty one July or one July twenty one through August thirty first of twenty twenty two I believe you'll have that in front of you we have individual available if there are any questions. This going and I'm sorry yep I've got the. Tom Britain is going to the report force thank you Tom. Thank you Mr this report contains results of our review of the process is used by eighty Q. for disturbing waste tires these the used tire programs and a selected transactions of these programs. One ACT three seventeen two thousand seventeen amended the previous ways Tarlov created the used tire recycling accountability program otherwise known as tat. The act required the state to implement and accountable effective and efficient used tire program for recyclable tires waste tires and used tire code resale. Eighty Q. was charged with the implementation of tap in the programs administered by the regional solid waste management districts around the state. Additionally the extended as waste tires. Currently ten of the state's nineteen regional solid waste management district operate a used tire program issue as shown on the slide and exhibit one on page three of the report. The program receive Corley reimbursements from eighty queue for processing waste tires. The objective of this review paint eighty Q.. Work to determine and review the methods used to reimburse programs for waste tires collected in process. Analyze activity in the used tire recycling fund. Gain understanding of the ADQ Trust Fund SS reason most of the waste tires fees collected by DFA and distributed eighty Q.. And to determine if the number of tires which is waste tires fee was collected is reasonable when compared to the number tire submitted for reimbursement by the programs. The objectives this review pertain to the waste tire counts of the individuated tire programs were to review financial records maintained by the programs review program business plans or reimbursement rates and determine program sources and uses of funds. This slide summarize the results of our review which we'll discuss later on we will discuss in more detail during the rest of the presentation. The number tires process compared to the number of tires on which fees were collected appeared reasonable additionally we noted no exceptions regarding waste tire revenue distribution by the FAA. Which you know findings for eighty Q. did no concern with reimbursement amounts to some programs. We issue findings for seven of the ten programs. Exhibit three provides a summary of financial information for the used tire recycling fund and schedules wanted to provide operational information for the programs as well as sources and use the funds for the two to two thousand twenty two fiscal year. As previously mentioned ACT three seventeen requires a collection of a flat waste tires the. The majority collections over the past five years have been obtained by tire retailers which pay the fees collected DFA monthly after retaining five percent for administrative costs. After deducting a special revenue fee of three percent the FAA deposits ninety three percent into the used tire recycling fund and seven percent into the eighty Q. the trust fund. For the five fiscal years ended June thirty two thousand twenty two eighty Q. distribute just under thirty three million and waste tires fees to the programs primarily for normally quarterly reimbursements. After allowable reductions in the fees collected eighty Q. has two dollars and thirty one cents remaining as a per tire fee to reimburse the programs is illustrated. Exhibit two on page five. Our report adverse this amount as the break even point. As of June thirty two thousand twenty two eight of the ten programs reimbursed at a per tire amount greater than the break even point. For the quarter ended June thirty two thousand twenty two eighty Q. paid approximately sixty eight percent of each programs request due to insufficient funds available in the used tire shopping fun. In October of last year Legislative Council approved a one million dollar transfer from their strict reserve fund eighty Q. to assist with paying the remaining balances for the quarter which were paid in November. Now turn the presentation over Charlie can't will cover the used tire programs information. Good morning thank you Mr Billington. Charlie campus staff and I will go over the solid waste district portion of the report. Richard is on pages eight through fourteen. That provides background information for each of the ten programs the process waste tires as well as reportable findings for seven programs. First is the Pulaski County interdistrict program for which we issued three findings first P. at a program not properly complete tap quarterly progress reports specifically revenues reported for based on tires process and not amounts actually received from the EQ in addition to be at a program. The amount into an expense line item titled maintenance or repair capital fund. To make revenues and expenses agreed. On the tab reports as a result the PID program transferred over three hundred fifty thousand dollars of excess used tire recycling fund to the capital maintenance fund. These funds should have been available to waste tires down to operate the program. Additionally according to a contract between the PI the program in a vendor the vendor is responsible for the repair and maintenance of equipment located at the vendor's facility and used by the vendor but owned by the program however the PID program reimbursed vendor over two hundred eleven thousand dollars for maintenance or repair expenses for equipment owned by the program and equipment on by the vendor. Second P. are the program entered into agreements with the vendor that also appear to conflict with the Arkansas constitution. Equipment items located to vendors disabilities were purchased using over one million dollars in program funds and the vendor is allowed to process tires not collected the tap with the programs equipment sell the truck tire derived aggregate and keep the proceeds additionally the program transferred forty six trailers to the vendor. But is reversed reimbursing the vendor for repair and maintenance of those trailers. Third. Waste tire funds were used to pay seven hundred dollars in charitable contributions to to nonprofit entities in conflict with the Arkansas constitution. All three of these findings were referred to the six judicial district prosecuting attorney as required by Arkansas Code. A. L. A. issued to findings for the southeast used tire program as discussed on page eleven. First the program did not report reserve transfers of used tire recycling funds to the solid waste general account. Or the subsequent expenditure from the reserve account. On tap quarterly reports resulting in an understatement of average per tire cost. Second a copy of the annual report for two thousand twenty and two thousand twenty one we're not filed with the human legislative audit if required by Arkansas Code. The Carroll County program do not solicit competitive bids for waste tire disposal fees totaling over forty seven thousand dollars in noncompliance with Arkansas Code and Furthermore contract documenting service to be provided was not provided by the district. For those are mountain program they had not obtained an annual financial audit since two thousand nineteen in the two thousand twenty and two thousand twenty one audit reports and findings for the upper southwest interdistrict program were not reviewed by the district board. The west river valley interdistrict program did not solicit competitive bids for the part purchase of mulch colorants totaling over two hundred twenty four thousand dollars. Additionally the board did not approve the contract for hauling services. And finally the White River program purchased a trailer. I'm a board member for three thousand dollars noncompliance of Arkansas Code this finding was referred to the seventeenth judicial district prosecuting attorney. Management responses to the findings issued for the several programs are provided in the body of the report for your review. Legislative audit recommends that the EQ and the General Assembly evaluate the economic feasibility and long term sustainability of approving Partai reimbursement rates in excess of the partire break even point. We further recommend that PID program in southeast program complete tap quarterly progress reports additionally the P. op the program should ensure that transactions with contractors nonprofit entities comply with the Arkansas constitution. Programs should also adhere to applicable Arkansas Code regarding obtaining in filing annual financial audits soliciting competitive bids obtaining board approval for contracts in engage in related party transactions in addition program board should review annual financial audit reports and findings. Subsequent to the release of this report in January the General Assembly. The past ACT seven thirteen of the regular session of twenty twenty three. This act reduces the number of used tire programs to for improvise DF ninety with business closure authority to assist in the collection of the fees owed by the businesses. The act also requires that for newly created program submit business plans D. EQ prior to September first twenty twenty three. Additionally the act expands the legislatures oversight of the programs by requiring Legislative Council approval of any business plans that increase the reimbursement rate and provides a legislative audit shall annually on it to the four programs. This concludes our presentation of the report and I believe representatives from each year present to answer any of the committee's questions. Member you have heard the report do you have any questions. Stay with yeah if not we we we will consider this report filed. Moving on to an investigative report of this concerns review of receipts and deposits of the Dorset public water authority. And Jimmy lock is going to present that Mr Clark. Thank you Mr. we rest by the thirteenth judicial district prosecuting attorney to review the receipts and deposits the door cheap public water authority. Discutir received allegations that some funds for possibly misappropriated any ask us to look at. Surjective were to determine if all funds were properly deposited determine if they obtain financial audits or agreed upon procedures as required by Arkansas Code and to assess the internal controls related to their receiving and depositing presses. The PWA provides water service to approximately seven hundred fifty customers in a rural area of Columbia County the PWA is governed by a seven member board of directors and they employ water Clerk who is responsible for collecting funds from customers entering the custard pie customer payments in the computer system making bank deposits and maintaining the financial records. I compared receipts that have been entered in the computer system with deposits that have been made in the bank and determined that hundred eighty two thousand five hundred twenty dollars was missing. And this slide which is also shown on page two the report shows the breakdown of the shortage by year but if you look at the bottom line the total water water bill payments collected which is approximately one point five million but they only deposited one point three million leaving a hundred eighty two thousand five hundred twenty dollars in unaccounted for funds and as I previously mentioned the water Clark was responsible for the bank deposits and was a study in of the deposit funds. We also found that the PTAB a did not comply with state law which requires that water systems obtained an annual financial audit or agreed upon procedures within one year of the fiscal year end. And out of the PWA was last conducted for the year ended December thirty first two thousand eighteen so at the time of I review two thousand nineteen two thousand twenty and two thousand twenty one have not been audited. Well so notice several internal control deficiencies receiving a depositing duties were not properly segregated receipts were not reconcile with bank deposits received did not always indicate the correct method of payment annual financial audits or agreed upon procedures were not obtain timely and management did not provide adequate fiscal oversight. I met with the board president on December the fifteenth to go over the report and we recommended that receding into passing duties be segregated to the extent possible the day receive reports be prepared and reconcile with bank deposits receipts indicate the correct method of payment. In an annual financial audit served upon procedures be obtain timely after the end of each fiscal year and in addition we recommended that management exercise proper fiscal oversight ensure that these controls are established and then monitor the controls to ensure adherence. So in summary I review revealed and pass the revenue totaling a hundred eighty two thousand five hundred twenty dollars and we determined that the water Clerk whiskey a study into the deposit funds. There were several internal control deficiencies that contributed to the funds being misappropriated and the discrepancies not being detected timely and we also noted that the PTAB a fail to obtain annual financial audits are great upon procedures as required by Arkansas Code. This report was forwarded to the thirteenth judicial district prosecuting attorney. And the water Clerk Monica Crumpler was terminated in January two thousand twenty three and then on March twenty first Mister number was charged with theft of property over twenty five thousand which is a Class B. felony. And I talked to the board president and he was not able to be here today but he sent a response letter that is on page four the report. And as you can see the board has made quite a few changes that will hopefully prevent this from happening again in the future and Mister chair that concludes my presentation. Members you have heard the report do you have any questions. See no questions. This report is filed. Moving on to special reports prosecuting attorneys. Michelle actually will be making that report. Thank you ma'am. Thank you Mr chair this report is issued to provide this committee a summary of the disposition of matters referred to the prosecuting attorneys the state's twenty eight judicial districts for the calendar year twenty twenty one. Arkansas Code ten dash four dash four nineteen which is provided in appendix a of the report. Requires a legislative auditor to notify the appropriate prosecuting attorney of transactions refract reflecting an authorized disbursement or unaccounted for funds or property by a public official or employee. The Legislative are also notifies and cooperates with the appropriate prosecuting attorney on all matters that appear to involve a criminal offense. And the prosecuting attorneys are required to submit and disposition report of matters referred to legislative audit by June thirtieth of each year. The code also requires that the legislative auditor notify the Arkansas governmental bonding board of improper transactions for which a public official officer employed maybe liable the bomb Board determines whether a loss is covered in entities must meet a twenty five hundred dollar deductible per occurrence in the coverage limit per occurrence is three hundred thousand dollars if an entity at. Has a claim that meets that three hundred thousand dollar threshold in their deductible is waived. Examples of matters that are referred. As shown on the screen are receipts not deposited missing assets and authorizer and documented disbursements and authorized salary payments an authorized bank withdrawals improper loan of entity credit conflict of interest issues and non compliance with the public purpose doctrine. As shown on this slide in using the twenty third judicial district as an example each judicial district report pages include a map and list of the county is located in the district as well as the prosecuting attorney do tourney during that particular year in addition matters referred or detailed individually by the county and governmental entity involved the year the matter is reported the status according to the PA and payment by the bond trust fund when applicable. Presented in exhibit three on pages six and seven is a summary of the disposition reports organize by judicial district. Shown on this slide is a portion of that exhibit. The information on this these exhibits include my number matters referred number of instances in which charges were filed in the case results number of instances in which charges were not filed and the number of instances in which a matter is still under review. As described on page two of the report case results are indicated by each prosecuting attorney and are designated in the report as a conviction pending acquitted or dismissed charges not filed or still under review. As shown on this slide in on pages six and seven of the report criminal charges were filed in twenty three of the hundred twenty six matters referred to prosecute the attorney twelve cases are pending in court two cases were dismissed and the remaining nine cases in which a conviction was obtained and sentence imposed are listed by judicial district in the exhibit on page eight. This slide shows the information. Regarding court ordered sentences including the entity audit matter referred amount of improper transaction position of the individual against whom charges were filed the plea of the defendant in the court ordered sentence. The terms of the defendant's court ordered sentence is also presented in this exhibit and include the timing months of in court incarceration probation suspended imposition of sentence hours of community service and the fines fees and court costs restitution and audit cost assigned of the nine cases in which a conviction was anti obtained defendants entered pleas of guilty or no contest in eight cases and one defendant was found guilty in court. This concludes our presentation on the disposition of matters referred to the state's prosecuting attorneys for calendar year twenty twenty one their representatives from the office of the prosecutor coordinator and the Arkansas association of prosecuting attorneys here to answer any committee questions. Members you have heard the report do we have any questions and I have a question from center Payton. Go ahead Sir. He turned me on instead. Thank you Mr so. I love the report in those cases where we had convictions is there anything reflected in the report on restitution that may have been ordered and whether or not. We obtained an order for restitution. So on the exhibit on page eight on the far right hand column. There's restitution and that's what restitution order thank you you're welcome. Members are there any other questions okay the. Johnson go ahead Sir. Thank you Mr chairman of this is a follow up in part of of Senator Page question the restitution it this is part of a negotiated plea and it's a but there's a check mark by and it says that the the only bond trust fund reimburse losses but that does not mean that the perpetrator has actually Paid restitution is that correct that's correct those those check March just in indicates that the fidelity bond has paid out on those particular claims initial see all of the claims don't have a payment some of those are because and the entity has received some restitution so the bond may not have been able to pay out on the claim because that already receive more restitution then what. Then so the restitution due maybe less than the deductible of the bond okay. Mister chairman I have one more question if it's a proper time it has to do with the department of correction in the. Issue that was so bad it's on page forty three of the report would this be appropriate time to the essay question. Go ahead. Okay we'll of some people that were at our meetings last year now he remembers this was a LC or audit but we found and I will paraphrase anyone that that. Please correct me if I have anything incorrect on this but we found that the Senate central armory staff at the division of corrections head to was in charge of the process of replacing the thirty eight caliber of weapons used by the corrections officers with nine millimeter and the central armory then because of that change over had a surplus or of the House a leftover thirty eight calorie mediation and the. Ammunition came up missing it says in this report that there was eight thousand seven eighty nine dollar fourth that could not be accounted for I thought at one time it was more than that but that may have been at a different time period but to this is it's been very I was very concerning to me because a specific state agency that is under our direct supervision as legislators and then the status per prosecuting attorneys after review the investigation it was determined there was insufficient evidence for criminal prosecution and this is very concerning to me in specifics and in general and I'm I'm really greatly appreciate the staff putting this report together because it gives us a basis where to start but there are items that this committee is require and and Arkansas Leslie what is required to to refer to prosecuting attorneys which may not be. With really great cases are are actual prosecutions coming out and I appreciate the discretion that are prosecutors must have an that when something is is egregious as this internal theft and Missing ammunition not to mention where that might end up with someone you know in the hands of criminals or whatever but to say there's not there it to find out there is no a prosecution is very disturbing to me and I only one call that point to the attention of members of the committee is that the. I don't expect everything referred to prosecutors to be prosecuted but when we have something that's is agree justice is like that it's the state police decided they weren't going to. Right tickets for anyone going less than a hundred miles an hour and we know they don't do that this is a very serious violation and I believe that that's committee probably deserves a little stronger Explanation of why this isn't done and so I have made this point before to a mystery fan and I will continue to to bring this up because this is a a problem with without any teeth in our law then all we're doing is encouraging different officials to abuse the law and in this case and agree just be so that's on point I want to make on this Mister chairman I'm sure we'll be looking at this in the future so thank you for allowing me that. Forties. And I'm not sure where it is but the city insure forty six driving representative right yes Sir thank you Mr chairman Mr chairman of I'm very glad that senator Clark brought that up because about a year and three or four months ago we attached a stipulation on the budget for the department of corrections you remember that I know you do Senator Clark and they were supposed to give us a log of all of the weapons and all of the ammunition inside our correctional facilities but senator Wallace we we never we never got any. Special election no less thank. Members are there any other questions or comments. C. none this report is filed. We now moving on to other business the only thing we've got is the new meeting. Of legislative audit will be June first and June second and now we're moving on to new business. There is the members have any new business to discuss. Seeing none. Chairman yes we do everything since. Members with that we are adjourned.