Legislative Joint Auditing-Counties and Municipalities

Or substantial noncompliance with municipal accounting law and the mayor received her notification on January fifteenth so that started the sixty day process until the city would have sixty days to get their records in order before possibly having fifty percent of their term back put in escrow. That sixty days ended on March sixteenth. On March tenth staff we made a staff did visit the con plant and they weren't quite in compliance yet with their accounting records and at the April seventh meeting this committee chose to wait until may to take any action. And then in the may meeting We informed the committee that we were in the early stages of the two thousand twenty one engagement so you agree to wait till this month and get an update from us well on that date at the moment is that the city is still in noncompliance and with the municipal council law. And the today I guess you're gonna take up whether you're going to move forward in the process and that the next step would be to notify the state treasurer to withhold fifty percent of the term back if that's what you choose to do. Anybody here from Cotton Plant. Okay a little bit of background on this they they have a new mayor that there's been an office I guess for two years now and of the mess started before she took over as mayor and we have. Bent over backwards in order to try to help or get things straightened out over there but this report we had from a meeting with them there like them said they're still in the substantial noncompliance and don't appear to be making much progress in getting where they are. So what is the pleasure of the committee to begin holding back fifty percent of their of funds or what. Yes Mister representative feeling you have a question you have Mr chairman thank you I thank you might have answered that but you said that. There's been working with the with the with the mail without yes some of them are working with the mayor yes Sir. But there is a committee progress made. The mayor says that she would like to get to get all this straightened out but nothing has happened and we've been at this since January. Okay trying to work with her date to make progress and and substitute but no substantial progress made at that time so they have not moved try to cooperate and get moving may to be are they still at eighty there's today. I mean I think we should do all we can to try and to give them on the line and maybe that is not. Able to do it. I don't know I don't I don't I said to go and J. J. some from somebody and they maybe not in their knowledge of knowing how to do it and that we have we've been that the comp plan that we just communicate back on phone no Sir we've been there at least three times them. There's at least three times yes Sir. And I have tried to contact the mayor myself and she hasn't returned my phone calls. All right thank you Mr yes Sir. A. Represent very of Mr chairman I believe in helping those that help themselves and you know we've had. Cities and counties is coming here before that so the making progress they tell us that they want to fix things in the show progress answered the the Committee spawn because everything in the Cotton Plant I don't see that happening so in the please the chairman I make a motion that we move with the chair treasurer to hold fifty percent of their funding okay so you're making a motion that we recommend to the full committee tomorrow that we begin the procedures to help with fifty percent of the term back once their second second on that discussion from the Committee. Seeing none those in favor say aye. Pose no. Motion carried. How to add a couple more the motion maker in the second on that the representative failing. Okay I guess we'll continue with the review will begin that the purview of the reports on page one. Begin with the previously deferred reports the first report is the report for Clark County for the year two thousand twenty. The commissary account ending balance was not properly reconciled to the ending but balance and the ending but balance was incorrect by eight thousand nine hundred and nine hundred seven dollars and noncompliance Arkansas Code fourteen twenty five one oh seven and one twelve and in addition bank reconciliations were not approved by someone other than the person preparing the reconciliation a similar finding was noted in the previous seven reports dating back to two thousand thirteen tax collector and sheriff Jason Watson is here to answer questions okay sure Watson if you identify yourself a push the button in the middle and turn your light on. Identify yourself and you're recognized to explain what you've done to correct this Jason Watson chairman collector in Clark County. As of today what what we discovered after this is brought to our attention on the. The amount of eight thousand nine hundred seven dollars I have previously yes spoke to before I had lost my main secretary office secretary cantering Kobe we put a new individual and placed it started taking over this commissary account we have actually rectified to today seven thousand five hundred fifteen dollars of the eight thousand nine hundred seven we're looking for the thirteen hundred ninety two dollars what was what is happened is we were paid in fifty percent to our treasures office instead of what the contract was signed for thirty five percent and that's what our our new secretary has found out my old secretary was paying an amount that was higher we were able to go back go back to all of our balance sheets that we've had for the for the last decade that we keep and discovered that for the problems that we've issue those checks back to the commissary from our treasures account and we're still going back to receipts and that's where this problem has. Come along the whole time we however just did not know that. Okay so you think the thirteen under ninety dollars is still backed some notice are yes Sir definitely back there there was times when there was computer problems and so it we're going back to each individual month that we've ever once we started the commissary so so you're gonna keep at this until you find it all at all right okay a hundred percent the questions from committee. And I've got to check numbers actually with me and where they were already sent back earlier this year we found it earlier this year just to date is that's the amount that we found total so far okay all right within like you're doing a good job of trying to rectify that if there's no questions from the committee Do we have. I have a motion to file this report. Motion the second file reporting discussion all in favor say aye. Pose no emotion carried share thank you for driving up today and explain this to us thank you for their issues in your last time I really appreciate had a family emergency and I appreciate you let me put it out today yes Sir thank you. Okay we'll continue with the previously deferred reports the next reporter Searcy County for the year two thousand twenty beginning on page one of the synopsis. Arkansas Code requires council management to maintain accurate financial records the financial records contain omissions and errors that are considered mid material as specified below general fund financial records contain misstatements for assets liabilities fund balance revenue and expenditures of twenty one thousand thirty four thousand thirty six thousand six hundred thirty three thousand forty eight thousand dollars respectively primarily due to posting errors and miscellaneous mask use miss miss classifications of revenues and expenses road fund financial records contain misstatements for assets liabilities fund balance revenues and expenditures of forty two thousand four hundred fifty six dollars. Thirty nine thousand dollars through twenty seven thousand dollars fortieth and forty thousand dollars respectively primarily due to posting years and this classifications of revenues and expenses. Other funds in aggregate financial records contain misstatements for assets liabilities fund balance revenues and expenditures of sixty four thousand nineteen thousand eighty thousand two hundred seventy eight thousand and fifty four thousand dollars respectively primarily due to posting errors and missed classifications of revenues and expenses. Continuing on page two. Expenditures for three funds totaling one hundred eighty eight thousand eighty eight dollars or not budgeted or not paid through the county claims process is required by Arkansas Code a similar findings noting the previous two reports dating back to two thousand eighteen. A review of the county judges expense reimbursements for the period January first two thousand twenty two November sixteenth two thousand twenty one reveal the following questionable reimbursements forty eight thousand one hundred ninety three dollars per in purchases shipped to the county judge's personal residence in two thousand twenty one and two thousand twenty these purchases consisted primarily of automotive parts tools and shop supplies because of the lack of controls in the nature of the items purchased we were unable to substantiate a valid business purpose or determines the county received the items purchased it should be noted that some of the parts purchased did not appear to be compatible with any vehicles on the county's asset listing four thousand eleven dollars in purchases that were reimbursed twice or for Adams returned and refunded after reimbursement to the county judge in two thousand twenty one and two thousand twenty the county judge repaid the county four thousand eleven dollars in December for on December first two thousand twenty one for these overpayments review of monthly credit card statements indicated that the judge receive incentive points for purchases made and paid for by the county the value of these incentives cannot be determined additionally a comparative analysis analysis of departments and funds under the county judge reveal the total expenses for auto automotive parts and repairs increased approximately fifty six percent from two thousand eighteen through two thousand twenty one. County circuit court Denny Loggins treasurer came to treat and county judge jim harness are here to answer questions. Okay if you. Would the. I'm Debbie Loggins the Searcy county and circuit Clerk. can treat search county treasurer. as for the errors omissions and misstatements of assets things of that nature I can't really answer to that but as far as the expenditures the announcmenet that you listed I have searched through the general ledger through our accounts payable system and I couldn't match those exact dollar amounts to anything so I don't know if it when it was an expenditure problem or a budget problem or a receipt problem and. And that and that includes all three are all the funds that general road and then the aggregate of the other phones nothing matched on those amounts as far as the one hundred eighty eight thousand eighty eight dollars that didn't go through proper claims procedure that problem was first brought to our attention in two thousand nineteen for the two thousand eighteen audit and when it was brought to our attention what it happened is nine this treasure not that treasure but the one before had always just pay these invoices in the little special accounts with the little blue check book that I knew nothing about after I'd been in office eight years by then so when it was brought to our attention of course you know we explained to him you have to get a claim first the judge finds the claim and then the check is written the treasures signs that the three point process but one fund for instance was Searcy County water project every year that money was appropriated but nothing never went through the general ledger and I had wondered why do we always appropriate this money and then we never spend it well he had been writing the checks seven eighteen when it was nineteen when it was brought to our attention of course we had eighteen and nineteen right up for that both years we were written up forced spending over two million dollars in different funds without following this procedure so you know now that we're aware of it and we work together and I know we can still do better a hundred and eighty eight thousand looks a lot better than the two million so I think that we have addressed that problem. They they all know now they regardless of where the check is written you have to get a claim from the Clerk and so we have even put stickers on the little check books do not write a check without a claim from the Clerk. So I can and then as far as the county credit card with the the county judge I can't answer to any of that. All right. So if you're going to keep on working on that hundred eighteen thousand how will the hundred eighty eight eighty eight yeah we're gonna have to figure out what was paid and then I will fix the claim have the judge sign it and we just have to run it through the check that was actually written so it's just a matter of going through the records and get them correct right right okay right in eighteen I had to go back and do fourteen fifteen sixteen seventeen eighteen and then in nineteen I had to do nineteen and then I'll work on this one eighty eight get it passed okay. Any questions from the committee. Yes Sir Mr berry yes Sir thank you Mr chairman and first of all I have to say that I have all the confidence in the world and our auditors or some of the best orders in the state and you know they base their audit strictly on facts the evidence and documentation as provided so when asked when I see five pages of discrepancies with Searcy County I get very concerned about the mismanagement of funds and the pit potential for misappropriation of public calendar so last time. we met in Maine and we may need to ask the judge Mr chairman of the come to the microphone because I went back and reviewed the the judge's testimony from his appearance in the the last committee meeting and I specifically asked the the judge about the use of this personal credit cards to buy a county assets. In. He told me as well as he also marked my colleague representative Cooper specific was very specific in his question about the county not wanting credit cards in the judge said the council did not want those well that evening I had several phone calls from quorum court members and service account and they said that was and in fact not true and they're actually president Bill and think the Germans going to provide the opportunity to speak here in a few minutes so is that still your position judge that they can they knew I was using my personal credit card if they looked at any other balances each month and then the sheriff address the quorum court. Not all six months ago when Jamar was almost on the quorum court and ask for a. We're gonna get a credit card for is transporters and Joe Morrow give us a reason why they would prefer not another corn court enters anything that your statement was helpful estimate what this meant if you will judge identify yourself the rockets are scanty judge your horns thank you. But you're with when the question was asked you use you said that the quorum court did did not want to have a credit card and you specifically told me that as well as represent Cooper but I will address yeah that's what the what you said when the sheriff address team earlier for that and that's you know that it always been the position of him while he was treasurer of this fall we didn't get a credit card is a quorum court didn't want because the she left a much trouble will move on but the the credit card the church also buy parts for county vehicles anything either with a credit card so but you also stated in the last visit that points of the cash back from your credit cards that you never looked at a. And and that's not consistent with what the auditor's report and the auditor's report said that you were saving those points up and you're going to buy something for the county of lift or something like that you told this committee that you never looked at it you didn't know anything about any points on your personal credit card that's what when they told me about the points I said well maybe we can save up about four point live for the shop up I had no idea of the points or anything else about him I thought they were frequent flyer miles what it says on the deal but that's exactly what I told you all of you that was your testimony to the to the Committee last time your present but you also stated that the points and or the cash back that you would give that back to the county have you done that yes when when did you do that one of them came in the I have to look back here one was earlier than the other one was that after this audit yeah I was going to okay so was after the audit report was conducted so yeah eight the auditor didn't seem to have a problem with this huge had looked back and said that you have a I I like I stated earlier the auditors base the audit audit on things that are put in front of them is it right it is the the business of this committee to make to to have a problem with that or not they provide us with with the facts and the documentation so and I'm just about finished should Mr chairman give me a little latitude here yes in relation to the credit card transactions or transactions that was the items that were returned to you it's a personal residence in return you on your credit card and they found four thousand eleven dollars that had to be reimbursed by you to the county is that correct correct so is that the only ones that only one only amount that the auditors found when I went back through them I couldn't find any more of those that's what hearing this bill went back through all of them And I don't have any items or was four five I believe a somewhere fairly expensive restaurant box for a truck okay but they don't come in you know talking about parts judges you also mention that these these are or the report mentions that a lot of these items that were ordered on your personal credit card a could not be tracked back to any anything up on the county asset listing like of a water pump to fix a Toyota for example young may not even had a Toyota they said there is a large number of those items that was was couldn't be used by the county there's only two that I could find on here and I show the reason why the the photo that's only to the Picture that turning with the claim it doesn't list everything that that fits the you've got to click on the other following up took a picture over here to show what they actually all they do for you but there's only two things on here and one of them is still at the shop because it was ordered wrong but I could only find two. Two items that didn't in the pictures show it'll show in the photo what they feel of the counties and they do for them it is didn't show in that photo because you and click on the big picture to show all the items at that particular part the okay thank you Mr chairman out at the appropriate time I have a motion for the okay all right thank you a representative before. Hello thank you for coming back I think my first question is for the treasury when you were paying the fees for you given the actual credit card. receipts that they was charged to. Our actual credit card statements actually that goes to the clerk's office okay so okay then the Clerk. I'm sorry. I believe at first we were given copies and then the auditors asked the we get full statements full original statements because a lot of credit card as I think are like eight pages manager Mike on yes it is okay just to get a closer okay did you hear what I said yeah okay but now we do get the full original copy okay right thank you then a quick question for the judge by my. Of one of the judge one of the things that jumps out at me and and I know doing repairs has its ups and downs but it seems to be from twenty eighteen to twenty twenty one they noted it fifty six percent jump. And expenses for automotive parts and everything just break down at one time or was it more expensive parts or what happened no after they change were search again you would get the sales tax money from online purchases we started buying a lot more stuff online because there's a lot cheaper No parts difference the only thing that would be a big price on there was uh. Eight don't big kids for solid waste department which amounted to I don't know thirty or forty thousand dollars at one time which was ordered from taxes on on my credit card would have been one one of the big purchase like that they want to jump into but the. Before you know we were stuck with whatever the price was in town well it was three times as much as what we're buying or not you know that's what we had to do but you can't you know if you can save a hundred dollars you need to save a hundred dollars and insert you gotta get the sales tax that's what needs to happen because we fund to to departments with sales tax alone so as long as the county to get a sales tax back in the real department saving money that's what I look at not less thing else it It is good I think all of us want to keep our tax sales tax dollars local as much as possible but again that fifty six percent jump from twenty eighteen to twenty twenty one I understand it could be two pieces of equipment but it just it it just stuck out that there's a significant jump in so you don't know for sure what it was that would cause that John at all every bit of this right here I mean I've got it right here you can see every part that was ordered but as far as you know we didn't order it online when. The sales tax income Baxter County because that will didn't make sense I mean we would pay a higher price at a local store to get it but the once we started getting a sales tax back here you know whatever was cheapest of all you got because the browser link is one open on a million. Point three. Dollar budget you can't afford to waste very much money and run real department. Thanks for. You know and just roughly figure and wanted to save the county is close to seventy five thousand dollars old since two thousand eighteen by me order online instead of get them locally are you don't really get much locally you drive to another county to get a lot of some of you get local I'm not saying not everything but big truck parts we don't sell many other and more. you only drive to being can you give the Boone County the sales tax there which you know that it make any sense. Okay a representative right yes Sir thank you Mister chairman Sir you know it was reported last time that actually that was merchandise it went to I guess your house directly. All of the ownership change that of censuses don't you know stargazer been changed the the only reason is the roll department called on. Friday and Saturday in usually I go down Monday morning or Tuesday and that's when they give me what they want and a lot of times it would come in on a Friday nobody there to get it or Saturday no one there to get it so that's why I stopped evidence into the to the shop into the in goal sometimes we had a little trouble getting stuff back you know may take a week to actually get the part that you're expecting money morning. And in some of the good ship to the courthouse now but a lot of parts they will deliver there because you know you have to have something on litem so they still come to the road apartment and for there to get on we are if we are we're not we're not now you know it may have to be a week before you get it back it's just on hand to do it that way to me NO one one department coming to my house I looked at all make sure they were all there and if they go to the road apartment lot of times I don't get down there for two days in the park you're already put owner you know I may have trouble figuring out what happened on the you know they've been used or what's coming or what's not that was the only reason for for that so I can make sure that everything that was order came. Follows follow John. No Sir I was in session for a long long time and. You know you could hire someone to do that work to check stuff intertextual out but when that when that material would coming in I wanted a second I'll. You know so anything that would come to the county I did not want to be the only one that had involvement with making the purchase and check in that stuffing is still. The change their well they would check they will check it all in one I took it out of the shop after I'd look at it when it came and you don't want to go down there it's almost like it was our excuse me all I had was in the the mechanic look through all of it and got the power to make sure that you know that's what we want. But other than that that you know that's the and that's what we still do now I don't even see it. It'll come directly to the shop or what come to the courthouse I will take down to the shops on some list of come to the courthouse they will bring it if it's on a Friday you know to the courthouse instead of the real job but you know my house is. Within a mile of each place so You know it the destruction of the house and looked at it and put it down and give it to the mechanics and they looked at it and we used in that was it. Yes Sir and I can say that but you know it just looks like to me that you need someone that's wide open in the daylight to be able to see that situation going on because you know we stand good for the money that we spent. And it just looks better and I think it's probably more proper if you actually had someone that was on staff in your office that could check that check that in yeah well I mean they always help even when it was shipped to me they always did when it was took to the road department it was always checked in there but it just came to me to check in first because to make sure all of their in when I took it I know they look through all of it just like I did you know when I took to the road apartment yes Sir what I would want someone that's involved with the treasure other than yourself to actually be able to see those objects and material that is comments or it just looks better. Okay they would just have to go to the shop you know I guess I look at those if they want to see him because I mean there's a lot to drag back to the court else every time something comes in you don't age and it's all shipped to their old apartment now other than a few items that will come to the courthouse if it's on a Friday. Okay. Thank you razorback. You too okay Senate bill you're recognized for a motion and a. If you were state your motion would say if this is the time to take it or not okay and Mr chairman were you allow the GP yes the. Your motion is first it might it might influence what they want to say okay thank you Mr chairman and due to the vast amount of inconsistencies in this report I would like to make a motion to report be referred to the prosecuting coordinator's office to review the findings actually the prosecutor the county prosecutor recruit recused herself from the petition to remove the judge from office for a felony conviction so I think it's only appropriate that the county prosecutor not review these findings it be left up to the prosecuting attorney coordinator's office that would be my motion okay. That for just a minute does any other member of the committee have of any any questions of these three officials. Seeing none of your excused. Okay. Okay you're up thank you Mr judge of a committee in June trying to say the tax dollars being from the county was on that we had to go outside to get anything that we need and when you got a skeleton crew in a skillet and budget and you have to watch every penny closely and understand where you're coming from on that you know unfortunately some of the stuff doesn't look good that use have not sent to your house and stood at the heart of the other right in. Somebody else get our attention to the outside but you know what it is when you look at something you're looking for criminal intent on the and I don't to the. you're kind of stuck in between a rock and a hard place right there of dealing with your dollars of little to no dollars to deal with to try to operate a county and being put in that position but I know of a union and ms Loggains personally I've never seen anything that would make me suspect or what's going on even though if I just looked on paper I would be very suspect of it the angle on what's going on in search County so but hopefully the oversight. And the the guidance that you go through a city on how to get it that you'll take those all under consideration moving forward and that that you'll be able to get this behind you without any other issues so thank you Mr yes Sir of any other questions from committee. All right if you all will of your excuse from the table and and we have A number of people from a service academy J. please and others of that have come and asked to be an opportunity to testify how can you to call your want to tap into the table or you can go down as a group whatever you want to do. Okay. Would that be Michelle thanks okay. When you get down there updated by yourself and then you're free to make a presentation. My name is Michelle minus I'm a J. P. for Searcy County. And on the a statement that the quorum court has not approved a credit card for the county. I this is my third term it's never been brought to me to vote on I am going to jail committee I have asked about getting a credit card a couple of times for the jail for the simple fact of as judge harness stated of the you know when they transport folks you know these deputies are having to pay for gas to get back home if it's too far of a trip that one tank doesn't cover it and and I was told that you know it's just it opens up a liability for corruption and it's hard to track and that was the end of discussion so to my knowledge there has not been a time that I have said on the quorum court meeting that that has been in an ordinance or of any of such thing to vote for. K.. Saying that thank you very much I thank you all for coming thank you for your time okay. without objection representative BA I'm going to recognize your motion at this time. And if you would like to make further comments. now as a tentative. Thank you Mr chairman and the hi my motion to be that the report referred to the prosecuting coordinator's office for review of the findings. Is there a second. Is there discussion. Seeing none those in favor say aye. PostsNo motion carried. The property is time for a motion to file the report. The motion motion and a second those in favor say aye opposed no motion carried. Okay we'll continue with the review the reports we're gonna skip to page nineteen for Dallas County that's the next report that we have for we have an invitee so we that's the policies we usually cover those reports first. So beginning on page nineteen Dallas County two thousand twenty. Dear review of the county's leave records for two thousand twenty and two thousand twenty one we noted the following in conflict with counties personnel policy manual three county employees who on extended leave due to illness or paid for one day of an earned sick leave each month and for holidays so that they could continue receiving County health benefits to cover monthly premiums for each employee each employee pay twenty dollars in the county paid the remaining four hundred ninety seven dollars. Additionally to the three employees receive COVID premium pay and a bonus given the county employees since they had a date approved for return to work as of April two thousand twenty two both individuals were still employed with the county. The remaining employee was released by a physician to perform light duty which was not available for this employee's position this individual's employment was terminated in August two thousand twenty one. Leave records examined or not accurately maintained employees are allowed to have a negative sickly balance. The county entered into a contract with the Fordyce chamber of commerce for economic development services without documented approval by the quorum court in noncompliance with Arkansas Code fourteen one seventy six one oh five a similar finding was noted in the prior report. Continuing at the top of page twenty the county sheriff purchased electronic cigarettes from an outside vendor without a contract according to county personnel the county should receive thirty percent commission from sell the cigarettes at the commissary however we're unable to verify this assertion due to the lack of a contract in your regular commission payments by the vendor. County judge Clark Brent is here to answer questions. Corporate Dallas County judge okay thank you you're recognized to present your case to this committee. Yes Everything as it goes to a keeping up with the time of a. The people that were paid one day a month we did that we're we're a small community we struggle to keep our employees and we were just trying to help them out to keep their medical insurance while they were off working. We have corrected that that no longer happens now and no one is able to. take more sick lane sick leave than they are. the next one with the Chamber contract we have a chamber contract now the chamber came last quorum court meeting and gave a report to the full court last month. All right you know I mean I say about sheriff. Of this year if we have a base to We've been trying to get. That money from him for several weeks now much now my treasury same several emails that have gone. a responded to he has not responded to our emails. and I talked in this morning or yesterday and he said he's working on. Okay. Any questions from the committee. Represent right. Sir the thank you Mr chairman of server the amount of money that the sheriff actually would also. The county do you have a tally of that I do not have that with me sir An actual tell at a not now I'm going by what the treasure told me it's between eight and ten thousand dollars. Thank you Mr okay. Other questions committee. Okay. Your excuse and thank you for coming today and I hope you get this straightened out thank you. Okay without objection from the Committee we will consider this case filed. Okay that is the last official we have the signed in as of one thirty at this point I'd like to ask with any other officials there from other cities or counties that provided today. Not will continue with the review the reports will go back on the Page six three nine we have the town of all port which is been deferred by the committee the last several. Meetings I have. I'm just asking to make sure the committee wants to continue to do for those reports until that gets completed in the court's process as all of you know we got this up and then of course right now and it would be the proper thing to do to defer action on that until we get out of the courts. Motion second all in favor say aye. Posebno motion carried okay the next city is city of green way on page ten and this is in the previously deferred reports should green wood for the year two thousand twenty one. On the city transferred restricted street from moneys of three thousand dollars for the water department in noncompliance with Arkansas Code restricted funds of four thousand from previous years were not transferred from the water department the street from for total due to the street fund of seven thousand dollars at December thirty one two thousand twenty one a similar finding was noted in a previous report. Quarter treasurer Julie Hicks emailed us yesterday with documentation that the seven thousand dollars was deposited into the street fund a staff would recommend we filed this report. Without objection would accept that recommendation. Okay continue on page eleven. actually this. Constrains is not here. Without objection with the for gum springs from next meeting. Okay. Page thirteen. This is the city of I'm free. And the the recorder treasurer was invited and she's not here either. Without objection with for this to the next meeting. Okay that the bottom tell Jericho a recorder treasurer lane to preach contacted us and she's a teacher and she's requesting deferral until the August meeting. Without objection. Page fourteen three seventeen Phillips County the county judge and the county sheriff for specific year the county judge contacted us see he couldn't be here today he had the the obligation and then he was also. Later call back you've been exposed to COVID and the county sheriff couldn't be here he's been ill recently and had some things you need to take care of and he requested that the report beater deferred until the August meeting. Without objection from a committee of had is this the first time we've been invited to judge to come over. This is the second time that's what I thought. Just just so you all know. Okay continue on page eighteen these of the reports referred to the prosecuting it turning. Of more the city of Marvel for the year two thousand twenty and two thousand nineteen the city purchased a tractor from a council member for twenty thousand dollars in October twenty fifth two thousand nineteen without an authorizing ordinance in noncompliance with Arkansas Code fourteen forty two one oh seven. Review of selected disbursements reveal the city expended eight hundred ninety five dollars for Christmas dinner in two thousand nineteen an apparent conflict with Arkansas constitution article twelve section five as interpreted by Attorney General thing in nineteen ninety one dash fourteen in city purchase personal tasers for several police officers and led them to repay the city over time through Yes Sir Mr berry you're recognized so. So they're not going to so who's the city and the paying for the personal tasers are they going to get the the tasers backed up. If I'm may answer the dist they repaid through withholding of the payroll. Okay. I guess I misunderstood stood response or does it it appears that the they were just going to stop because the loans were not to that the loans were prohibited but if they were repaid and we're good. Well the the yeah I was reading the findings this said they were allowed to repay that way so I guess they're they're repairing it is Senate but is not the payroll. Okay that was good thank you. Representative right yes thank you Mr chairman Mr chairman about a third of the way down images of one seventy six one ninety four. Twenty percent over budget and one fifty three eighty four twenty percent over budget for twenty and also the year nineteen or twenty nineteen. Sorry I think they do hold back on that to the bill to Mister Jones. Including this right here. If I understand your question this is this we're just reporting here that the city overspent their budget what happens most the time is the city's don't do a clean up ordinance at the end of the year they may ever see some extra money are at an unexpected expenditure in most cities. Past in order to then the year clean up clean up and and they didn't do that okay thank you Mr Jones thank you Mr. Is it ten tell jokes. The one about the preacher and the guy that was sleeping in church. Okay without objection we will filed this report. Okay continuing with the. City Sparkman just below there on page eighteen for the year two thousand twenty. Fines and costs revenue of one hundred thirty nine thousand three hundred two dollars exceeded thirty percent of the city's total expenditures in the preceding year by fifty five thousand seven hundred ninety nine dollars in noncompliance with Arkansas Code twelve eight four oh three this revenue was generated from traffic offense citations written or arrests made by the city's law enforcement personnel or from ancillary actions related to the enforcement of traffic offenses continuing on page nineteen. He came to our attention that on December second two thousand nineteen a bank employee processing withdrawal for the mayor with through one thousand nine hundred eleven dollars from the city's parks and rec bank account rather than the mayor's personal account the recorder treasurer discovered the erroneous withdrawal upon reconciliation of the affected bank account and notify the bank which reverse the transaction on February twenty first two thousand twenty. Any questions. Without objection will file a report. All right continue on page twenty. Monroe County for the year two thousand twenty. Sheriff sheriff Michael Neal was invited but he is not here I'd be the judge. Because he's been okay. That's a report with the peak repeat finding that we okay what's players of the committee on this file. Without objection to be filed. Follows. All right continued on page twenty one. This this is continuing with the reports for the repeat findings. city of parking. The following issues were noted concerning the city's payroll process payroll taxes for two thousand twenty were not remitted timely as a report date we cannot determine the taxes owed to the IRS from previous years had been committed a similar finding was noted in the previous four for staying back two thousand sixteen recorder treasurer per later white was invited but she's not here today. without objection will deferred this to the next meeting and invite her again. All right the town of rondo. for the year two thousand twenty the recorder treasurer Michelle Holden called and she requested that the this be deferred until August which you could be here. Okay what what this meant. This is a finding regarding. Basically repaying street fund monies to the street okay but is not I repeat fine it is repealed fine that's why she was an invited and she wasn't able to make it to the okay without objection to the furthest the next meeting. Okay we have three reports with findings on page twenty two of what is the. All. We could let's let's back up a little bit to Monroe County I didn't. Do I guess in the homework to start with but that is a repeat finding and so it's proper it repeat findings to invite those people over here to explain. Their reasoning for being here for not being in compliance so. we would need a motion to reconsider on that. If you want a motion and second all in favor say aye. Motion carried of so we're back on Monday okay now and it would be the suggestion of the chair that we invite them down over for the was to hold a meeting. Without objection. Okay all right. Okay all right we'll continue on page twenty two there are three reports with findings of forces town Georgetown the year two thousand twenty one and two thousand twenty we received an adequate response on may thirty first so staff would recommend we filed which without objection were filed this report. City of Perryville for the year two thousand twenty one staff received an adequate response on may twenty seventh and would recommend the report be filed. Without objection. Okay of course lake utilities for the year two thousand twenty one we received an adequate response on may thirty first staffer Matt would recommend following the report. The. Comments. With the objects this be filed. Okay beginning at the bottom of page twenty two three page twenty six we have fourteen reports with resolve findings. We would be happy to answer questions and if there are no questions staff would recommend these reports be filed. Caregiver by minute look through there and see if you have any questions. Senator submitted a multi commotion. At the pleasure of the Committee. I have a motion that these be filed second. All in favor say aye. Posebno motion carried. All right on pages twenty seven through twenty eight they're forty nine reports with no findings staffer would recommend following the reports. What's pleasure committee. Motion second all in favor say aye opposed no motion carried. Mister chair that concludes the review the reports. All right that brings us down to the final thing on the on the agenda today the next committee meeting will be on August eleventh. assuming that there's no other special things going on that day. Senator Clark. If you're going to be fifty years old that they will comply with that. You're recognized yes Sir Mr chairman thank you so or as a Newton county judge of the report is subpoenaed for tomorrow yes has responded to that subpoena he sure I'm sorry he tried to get out of it but we told him the last person that we submitted to come here and they said didn't show up the state police brought him down. So he spoke to me and then thank you Mr and now we are anticipating a very vigorous Meeting with him in the morning and that a clock. Any other questions. We've got two people left in the audience. The have anything you want to say all right. Okay all right. I just wanna make sure you sit here the whole time. Say no further business the meeting is adjourned thank you all.