Legislative Joint Auditing

I call this a medium Legislative Joint audit to order. The. First thing on the agenda is to adopt the minutes from August thirteenth meeting anyone have any questions I have a motion your second I have a second all in favor say aye. All opposed thank you very much. we'll hear the. The reports from the standing committees inject committees and the represent Womack I recognize use. Thank you Mr chair of the executive committee met Friday August thirteenth two thousand twenty one at ten AM in New business a motion was adopted for legislative auditors take any action necessary to require the attorney general's office to fulfill its duties of filing pleadings to revoke the town of all force charter when no additional business to discuss the meeting was adjourned the next meeting of the committee is scheduled for Thursday September ninth two thousand twenty one. And on that day the executive committee met. Staff report to the committee the audit special investigative and shortage report scheduled to be presented to the standing committees and the full legislative joint auditing committee this month in New business the committee approved a request for staff to obtain Arkansas department of health financial information and data collection relating to contact tracing. And in other business staff reported that a motion was filed September second two thousand twenty one to intervene in the Pulaski County circuit court case that the Attorney General in the town of all core jointly filed in June two thousand twenty one regarding the town of all ports charter revocation. With no additional business to discuss the meeting was adjourned the next meeting of the committee is scheduled for Thursday October seventh two thousand twenty one Mister chair I moved for adoption of this report. Any questions remove dare second. All in favor say aye. All opposed thank you okay standing committee on counties and municipalities representive Hillman. Try again. There we go all right I thank you Mr chairman the committee adopted amendments as August twelfth meeting of staff members from the administrative office of courts were present to discuss the context court reporting system the Committee reviewed eight reports differed from the August twelfth meeting officials from four entities were present to address repeat findings of from these reports for previously deferred reports were filed and forward deferred to the October seventh meeting the Committee reviewed seventy four current reports of these one was referred to the prosecuting or to the Attorney General and eight were referred to the prosecuting attorney's. Officials from five entities for president to address repeat findings in their current reports the Committee five seventy one a current reports and deferred three so the facials can attend the October seventh twenty twenty one meeting to address repeat and other findings. Mr chairman I move for the office of this report. Any questions for anyone. Without objection but reports proved. All right standing committee on the educational institutions represented very. Thank you Mr chairman the committee met to September the night yesterday. The and review the total seventeen current audit reports which consisted of ten school district reports and seven higher education report for the year ended June thirty. Twenty two thousand twenty representative from Henderson state university national park college in south Arkansas community college were present and answer questions from the committee related to repeated findings in their respective audit reports the audit report for warm school district was referred to the apple the prosecuting attorney the Committee filed the seventeen current audit reports that were brought before. Mr chairman that concludes my report and I've moved for adoption of the report please any questions about this report. If not the it is standard doctor all right Senate Committee on state agencies Senator Solomon. Thank you Mr chairman eleven reports from the committee's agenda yesterday to report with findings were presented the department of commerce did not properly record federal grant receipts federal accounts receivable or unemployment benefits payable are the judgments were made to correct these misstatements in addition statement of financial interest filed by the Secretary of commerce did not disclose a director position he held with a nonprofit corporation with which the agency did business Furthermore Arkansas rehabilitation services paid a vendor for services that were not rendered the department of agriculture erroneously counted as lady made a payroll disbursement as a result of an employee's paycheck being electronically deposited into the incorrect bank account. Various agency staff members 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 ten of the reports the department of commerce report was deferred to the October seventh twenty twenty one meeting in order to get an update on the status of the shortage at Arkansas rehabilitative services Mr chairman I moved to adopt this report. Any other questions on this report. Seeing none of. Your reports Dr. Okay we'll now here The report on the city of dark. With large. Thank you Mr chair. Today I'll be discussing findings contained in two different reports regarding the city of Dirk's one is just the regular routine financial compliance report for two thousand eighteen and nineteen which the standing committee for counties municipalities the fire during its meeting on August the twelfth. And the other one is an investigative report on the city of dark water and sewer system. That the prosecuting attorney requested after receiving allegations that system plan for misappropriating. Nurses in a small city located Howard County in southwest Arkansas city operates under the mayor council form of government and city council consist of six alderman who govern the city and its water and sewer system. The water and sewer system serves approximately six hundred twenty three customers and the city employees as secretary slash water Clerk who is responsible for collecting proceeding and depositing system funds. During the routine financial compliance review the auditor discovered. seventeen hundred fifty dollars in receipts for community center rental that were not deposited in the Secretary safe water Clerk which responsible for these receipts. Then we did the investigative review of the water and sewer system and I compared receipts for deposits for the period January two thousand fifteen through September twenty twenty and a shown in exhibit one on page two of the report I found five hundred one thousand one hundred ninety three dollars in a deposit receipts. Ninety county for fines consisted primarily of cash receipts that were not deposited and again the secretary slash water Clark was responsible for bank deposits and west coast study in the and apos defiance. Although state law requires the water system to have an audit our agreed upon procedures done each year they hadn't had one since two thousand fourteen and the city try to get caught up so they contracted with the CPA firm to conduct agreed upon procedures for two thousand fifteen three two thousand eighteen. However according to the CPA firm the Secretary slash water Clark bill to provide some of the records that they needed to conduct the procedures and to my knowledge those procedures is still not been completed. I review also revealed several internal control deficiencies. Duties were not properly segregated receipts were not reconciled with bank deposits receipts were not issued for all items of income. Receipts did not always indicate method of payment. Copies of menu receipts did not always remain intact in the receipt books. Proper documentation was not always maintain for boarded receipts audit Sir great upon procedures were not obtain timely and management did not provide adequate oversight. Our findings were forwarded to the ninth west judicial district prosecuting attorney and a state police investigation was conducted. And Cheryl Taylor road to the served as secretary flatwater Clerk was terminated on January twenty fifth of this year and then on August the fourth miss dela Rosa was charged with six counts of theft of property and six counts of abuse of office. And it's conclude my presentation and the mayor's here to respond to any questions from committee. Regarding your question. No Sir I just got it you for after the discussion with the mayor sorry about that. What what. Love. Thank you Mr I'll wait to the is America going to speak. You said the matter where you. Where you come to the table please. I'll I want to ask questions of the mystery. Senate. If if you would please rise it's custom that would that we we're in all of our witnesses if you would raise your right hand. state your name your employer position. Ronnie Cochran mayor directs Arkansas. Do you solemnly swear or affirm that the testimony you're about to give will be the truth the whole truth and nothing but the truth at a thank you Sir. Do you wanna make a statement for. can you if you're welcome to your mom friends having that we're we're we're not will you know when I when I started being mayor I didn't have any idea at all what an audit was I mean I had no idea I ran a hardware store and they told me and be in this my so. I ran in low behold I got. So you might little closer to please me okay. In a. I don't know I started work in we have people bring bills in in a we would have enough money to pay when I got to looking at that and I you know and I see what was coming through the window every day. In a. I just couldn't believe we didn't have enough money to do it and in about that time we the town the city voted to have water meters in only to to be able to get these water meters we had to have that audit. So we colander auditor or CPA guy and I think it was in June of that year. In a he came down and started working on it will he worked on any work done and then worked only in she never would give him all the stuff and I'm thinking why but in the end she said well we're trying to get one for fifteen sixteen seventeen eighteen and nineteen they had have wanted forever. So it Capponi Capone and ever much you say well at the end of the month we'll we'll have it done by the end of month end of the month come when do it and finally the guy he just give up he said I'm through with it she won't give me the stuff. In a so that's when our city attorney we went to the prosecuting attorney in the we talked about it in a it was two things I want to know I want to know if she was doing it and how she was doing it because I had been trying to cater for a year and it was just too simple I couldn't do it. In the. And during that time we had covid I had a mom that and we just and we had a flood in it just took time and that was another reason I thought it was taken some so long but the. And then when we found out how much it was I just I just couldn't believe it. But since that time we have had the altar he came back down in or CPA guy he came back down in June or July and he looked over what we were doing to remedy this problem in a he said it looks good the only thing that he wanted to start doing was riding a receipt for people that paid cash. But to other than that he said everything looked good. And I'm scared to death. Okay we have a few questions in the back in the queue the representative weekend. Thank you thank you Mr chair and you answered thank you for that you answered several of my questions just now that I had on the process what are the prospects I realize that we're just now like in August the prosecutor asked me in what are the prospects for covering this money recovering it. I have no idea I don't think it's recoverable. I don't know. And thank you any other questions I sent a you did cover those that I had so I appreciate your explanation. garner. Thank you Mr chairman so go through a few questions. This was a half a million dollars over five years that was being taken. At how did everybody misses. I mean it took me three or four months to know something was wrong I have no idea. what about the city council and the budget receipts they were getting what about since the since I've been since I came home where. we have for you council members. And we've really got five because one of the ones that we just have one oh one that was there. So what was she presenting I'm assuming she I think I will remember hearing at which she presenting you all false receipts where she where when you are getting the budget was it is false information it's my understanding that she started out doing it this is before I got there she started out doing it and nobody would look at it so the to just quit doing it. But I assure you we're doing it now. Okay and talk about the process season shall have in place now to prevent is and others can on what what what specific measures the all have to make sure that this doesn't happen again. We have a. We have a the computer program I guess this is the. And when somebody every day at the end of the day it shows how much money goes where does the water department sewer department sanitation department and the. Our department plus your taxes in every day. The minute you take in is the mountain will put in the bank every day. In all the money that we take in now goes to one account goes in water revenue account in at the end of the month we pay all these other things out of that water revenue account so we can keep up with the before she would transfer money from this account this account to this account to this account in I don't know how anybody ever caught it. Okay this might be a question for auditors less less you if you allow me Mr chairman. How will she exactly stealing the money what was the mechanism so was she taking the receipts not enter into the system and then deposited to a personal count what she doing like the mayor said put in an account AT and then shifting around in it disappearing the mechanism is that makes sense that question. Yes Sir The. She did these. She really went covered it up anyway. But the two weeks ago the. She did these reports that I think that mayor Carmen Esther to start building but we have daily balance sheet she would show the amount collected. And at the bottom it shows where she deposited that amount you would agree to the penny this might and water department this may consider this making sanitation. But the only problem with so what he was provided it looked like everything was being deposited the problem is some of those things on there she may say at five hundred dollars deposited in sanitation nobody was trace and it actually to the bank to make sure that money went in there and she was taking that diverted to a personal count I'm assuming as saying yes Sir our thank you mayor thank you. Represent love. Thank you Mr chairman Mayor I guess are then no one appreciate you coming down in speaking with us now how long have you been how long have you been in office. January of nineteen okay. So this is well before or this is have the scheme was happening well before you get in and and we believe since he's left since the new girl got there we believe that it's been going on a lot longer than what this out and chips on lower okay so I guess now I am I have a question for for link on it because I don't know how this can continue to go on and we and we didn't catch it but let me ask you this so. Was was she just this one person I mean right do do you all have not checks and balances are different people because I noticed in the reporting was like to segregation of duties is it still just this one person collected or not today yes no no no no no no okay three okay so you have multiple people in the duties as now segregated okay that's that's that's I say three we've got three the first two weeks of the month then she just part time after that but we don't get much in after that anyway okay but if the at the time it was just one person doing allowed it that is that this is a recipe for disaster okay so now let me let me ask you Mr Norman because if if it had been going on for well before twenty nineteen. How is it that makes IT being cases or or is it I mean how often do we do these reports and by then we catch it sooner so that we can. All legislative audit does not do water and sewer of reports generally simply because we have a lack of resources enough people to do that and so minutes ballot these they have to hire private CPA to come in when we're asked by prosecuting attorney as in this case then we go in the audit and that's what happened in this situation I think with the new water bill that we just passed or going to start doing those audits but no Sir not not not not not not later yes and they got it but they're they're gonna be required to do items now so let item will only look at those if we're asked is that what you're saying yes Sir is not a part of this kind of yes yes Sir and if requested by prosecuting attorney again if the if a municipality wants to do it we generally refuse unless they're a prosecutor asked us to or there's some sort of evidence of of wrongdoing there simply because we don't have the manpower you know there there's five hundred municipalities or so out there and we do but basically the the basic books on on those but that's you know be it you for if we have more resources and we can do more with the we run into that issue all the time there's only so much that we can do with the the people that we have we try to stretch that out and hit is as many things as we can but of with the particular with the schools in the federal law that so we have to do of it would it would require substantial increase in staff to be able to do some of these other of all that need to be done. Okay so then let me ask you this in if those resources were made available not saying that they will but if those resources were made available then would you be willing to do that. I'll obviously I mean if we had the resources it would be something that that we could do I mean I'm not opposed to that of the problem is I mean in this COVID situation is is finding the resources to the personnel to do it because it's not just with us but as with all accounting firms right now they're struggling to keep their staff and hire new staff that's right thank you we're doing here Sonoco back to your first part of the question about being one person this is a town of like eleven hundred people it's not like a big city it's and that's why that was just one person prior to this would I be correct Mr mayor whenever I say that the other thing Mister Norman you can correct me if I'm wrong but most water districts get federal dollars also and that some another reason you'll have not in the past also been auditing them is that right well not not just because they get federal dollars I mean that that that most of most of them do and they are of requirements generally depending on how much they have attach those federal dollars for them to obtain audits so thank you. Representative right there may be some people in audience won't you Senator newspaper days ensuring newspaper David. You're recognized you're recognized for a question thank you Sir. Thank you Sir thank you thank you mayor mayor you hit on something that is this is two or three times is is happened it won with the series but it was situations that occur within auditing process is and it it happened about a year or two ago with housing projects and what basically what you said was where the problem was that we had with those other entities the same way and it was cash receipts. And basically what is happened with any of the entities that we have had problems with in the past. People could pay with a credit card and they could pay with a check and you got a trail but when you when you have cash and they don't have or a paper trail to go to serve that is where we've seen it happen before so you'll have you done a great job to find this and we appreciate you should know and and another thing You know. Everybody in our town wants to wants to blame the previous my. In this is my opinion. When not when I. Started running for mayor. It's a part time job and I fully believe that's the problem no they said all you gotta do is come in check my own read emails and go to House Bill crap only. No. And that's the problem is the is the part time part of the. Well we we appreciate that and and you know so we had this happen a couple years ago with a housing project in that parity cage was over a million dollars so say that that's something that's really the weakness of a system and once you establish that the cash flow and a lot of your problems go away when it when it sixty eight came in June test that's the only thing that he saw that we need to do is get receipt books on a cash only in right under yes. Thank you I ask I ask any one time a city is there ever a perfect audience any said if there's ever a perfect audit you better keep looking but we're going to try to have a perfect with. Ruben five. Thank you Mr chair of the my question would be to staff this water system had state and federal money in it in my correct loans. I don't I don't know all I looked at which is strictly the allegations that were made with receipts compared to the deposits I didn't look at the financial okay it in I guess my my Thing would be the the statute says that if it has state and federal loans in it an annual audit will be filed with Arkansas natural resources every year and that fails to happen then the board or the city council is notified. And and find if they don't do that so it sounds like for the players owned or part also thank you. Representative ram. Thank you Mr chair thank you Mr mayor for being here as I wouldn't want to be in your Scott. you did say that there's no telling where this money went and I'm this may be for Leggatt and maybe for use so that has any investigation been done to find out you know did she invest in commercial David stop for a put it in the bank or No Way to trail it tracked the trail of it. I know but I don't know thank you okay I know but I can't tell you it's still under. Okay so we're working on it yes thank you. Okay the. No one else is in the queue. The covered appreciate you coming I hope you or on road recover financially and in the of the anyone else have questions. Thank you very much. This report office of next on the agenda is report of department finance administration the we recognize the Matt Welch. Thank you Mr. This presentation will cover the annual financial report for the Arkansas department of finance and administration for the year ended June thirty two thousand twenty. For the year ended June third two thousand twenty the department of finance and administration had assets of approximately two point nine billion liabilities of one point two billion. As shown on page one of the report. S. on page two revenues totaled eight point three billion. Expenditures totaled three her ninety eight million in that transfers to other agencies total seven point six billion. The report contains to findings. First in March of twenty twenty the department of finance administration received an anonymous phone call regarding a suspicious vehicle registration transactions our current revenue offices around central Arkansas. After further research by the agency three employees the employees will be identified as employees a vacancy. Circumvented controls were processing registrations on both new and used vehicles preventing the state from collecting the sales tax due. These three employees processed a total of four twenty five improper transactions primarily in fiscal year two thousand twenty. These these transactions allowed owners to register vehicles by paying either amount below. The sales tax due or nothing at all. Employee a who perform management duties and multiple revenue offices throughout central Arkansas process a hundred eighty improper transactions with a hundred fifty five occurring in the year under audit. To these transactions. Personal vehicles. Employee B. who worked in the sure what revenue office processed a hundred twenty nine improper transactions employee's city who worked in the west little rock office revenue office process to her sixteen improper transactions. After the agency completed its research the amount assessed to the restaurant owners for the improper transactions totalled over eight hundred ninety three thousand which includes those tax due. Penalties and interest. The total was verified by Leslie. In the amount of personal benefit to the three ACT police could not be ascertained order turned. As of June twenty third the AHCF collected over three R. sixty four thousand of the total do. All accounts with an outstanding balance continue to accrue interest and are also suspended in the vehicle registration. Until the balance is paid in full. Employees eight and be resigned from employment employee C. was terminate. On June on June twenty third of twenty twenty Hammer born it was employed a but not guilty to two counts of felony forgery and two counts of felony attempt to evade or defeat tax. Per conversation her conversations with agency management there are knowledge charges have not been filed against the other two employees. The second finding involved delayed deposits five separate occasions Springdale revenue office employees circumvent control surrounding deposits of daily revenue office collections. Employee enter the day collections which are comprised of both cash and checks into the heirs do using the system and did not deposit all the funds into the bank. A portion of the day's deposits was withheld results in the bank account to be in order status on these five days. The total amount retained by the employee range from just over four thousand to over eleven thousand for a given day. Based on a review of the monthly bank statements all funds employee with hail we're certainly deposit the day after collection resulting in no loss to the state. When interviewed by the department of finance and restoration the employee knowledge retaining portions of the deposits for the days in question and resigned from employment. Mr this concludes my presentation an agency representative here to answering questions. The representative makes. I should. Thank Mister man I don't know if this questions best for staff or someone from the the agency but the other question I have is I know what the DMB is a highly computerized system and I'm just wondering how employees circumvented that system. If someone definitely please come to the table. Yes would be. If you would please the. Re right hand. State your name your employer position. The Commissioner. Thank you do you solemnly swear or affirm that the testimony you're about to give will be the truth the whole truth and nothing but the truth. Let. Please be seated. Okay can you address the representative makes question. In. Yes Sir Mr chairman thank you representative Meeks this was a fairly alarming. On sorry I thought you were over there this was a fairly elaborate scheme employee a Mr Barnett had enrolled to other people and working with them and when you have two people working in multiple locations involved the the two person rule and things that nature can number one be avoided the second thing is in the system there is a computer code for exempt from sales tax and the reason that's in the system is because if you lease a vehicle your sales taxes paid over time so that was the computer system then you they were using to make the system or to trick the system well obviously since then we've changed that so you can't do it that way without what we've created is an exemption certificate that the dealers have to provide to us the other thing that was involved in this is the enrolled hundreds of people who were willing to pay these under the table fees in exchange so you had collaboration with us many people involved here so is this was pretty disappointing set of events turn right right sounds like that loopholes being closed in that the those who were involved are having to pay interest and penalties to make up that yes yes Sir awesome thank you. Senator Hammer. Thank you Mr to that to that point. They recruited people that participated in the criminal activity is that correct I guess state selectively knew people that were friends successor or can you talk to that senator criminal activity I want to be really really sensitive there's there's one person clearly who's in charge of criminal activity I do not want to suggest that in that the people of Arkansas that were involved in this that a hundred percent of them knew it was criminal activity you know if you go to the DMV and you're sitting in the parking lot and somebody comes up to your car and says Hey I was there for this but this is the kind of thing we think happened Hey I can handle this for you and make it really fast and you only have to pay me half the amount or something like that and then they run in and run back and give you your documents you know we think that was happening to some degree we don't know if all those people were pre arranged clearly employ a in this case did some of his own personal vehicles obviously those were pre arranged we don't know that all of the hundreds that were involved in this were pre arranged or whether some of them were were able to be of god and and as somewhat random basis Genoveva more dealerships or where they individuals we're we're of no dealership participation at all our understanding each one of these was individuals and with regards to one it sounds like one was. Being investigated or there you know there's action pending against someone wondering why not the other two are are you at liberty to say I'm let Paul answer the questions about the the status on legality but what I would share with you senator is it appears that the one that were focused on from criminal standpoint was was a I'm use the word mastermind as opposed to some of the other ones that were more junior that it's it's possible they didn't fully understand it was the same way he did it so I'll just leave it at that turn it over to Paul on the legal stuff thank you senator Hammer our other officer officer Stevenson that conducted the criminal investigation he interviewed all three. Individuals A. B. and C.. Individual a recognized at the two vehicle transactions that were processed for vehicles that he owned were improper this resulted in the immediate criminal charges that are pending in Pulaski County circuit the other two individuals when questioned by officer Stevenson stated they were unaware that their the transactions that they process were improper and Dick denied any criminal wrongful intent in those in those transactions and more or less blamed improper training for those transactions now those the case is ongoing all of it so we we do have a desire to continue working these matters and ultimately will be up to our in this investigating officers as well as the last County prosecuting attorney's office to decide whether or not there will be additional charges forthcoming at some point but at this point it is currently on going up for Mister Barnett we did have a. Court hearing earlier this week his next court hearing is scheduled for October eighteenth for next month we have asked the part we provide the prosecuting attorney with the requested restitution which we have identified as all of the transactions that Mr Barnett was responsible for within the system it is the staff has pointed out we have had a tremendous amount of of success so far in collecting the restitution from at least a third or more of the transactions that we have assessed and we will continue to do so and also as noted in our reports to legislative audit when Mr Barnett was initially interviewed. Buyer investigating officer. And he immediately paid the fifty one hundred dollars that was improperly not assessed in his own transactions but we will continue to seek to obtain restitution and continue in our efforts and working with the prosecuting attorney's office for any other. An investigation or any other further charges that might be necessary the last thing I would ask is did I understand you say it's charging penalty and interest on the ones that have not paid the balance to so yes Sir and and I think although I have this right we have a fifty five zero percent fraud penalty where we suspect fraud which is included in many of these for people that which they of course could protest if they would argue they didn't know they were committing fraud but we but a fifty percent fraud penalties included in there to have that right Paul that's correct Mister Mister Commission I would just hate to see people that were innocent. When I mean I don't think the right that they should have paid penalty interest or anything like that if they produce evidence that they did not know that this was something going on in the way of a scheme and I don't think that I to be assessed against them but you're telling me there's an appeal process and have anyone won the appeal process or use that to determine who is actually participating in it from those that were not knowledgeable and so thank you Mr yes so there is a protest process we're not interested in doing anything to harm anybody that's that was behaving in a sentence just Navy today all were ever focused on first and foremost is collecting taxes due just because we expect everybody to pay that and it's not realistic fair or or just for me to expect person need to pay their taxes but not person be so that's a hundred percent were focuses however however if you're trying to cheat our Kansans of the taxes due then we will assess the fraud penalty but we have no desire to to do that to people that are innocent so you turn those individuals over for a criminal investigation to issue determined through the process no Sir we we would not do that for that type of thing And list or something more to it than that if somebody just participated in this they would have the fraud penalty assessed fifty five zero percent in addition to their taxes but we wouldn't be prosecuting the hundreds of people that may fit into that camp correct VOL so far I Senator Hammer we have not developed any knowledge of the customers having criminal involvement so far in the scheme but certainly as it is a it's a note nothing has been referred over to the prosecuting attorney on the customer sides of these transactions but certainly it is an ongoing investigation and we you know we would see we would certainly entertain any further information. These customers have with regards to the transactions that would be helpful to our investigators into the prosecutor's office but nothing has been referred on the customer side to the prosecutor's office or thank you. Okay we've had some to check out on the queue but representative rob. Thank you Mr chairman Paul and Charlie Dore three mentions of a B. and saying. The monetary gain for all three was there are one that outweigh the other one five B. at or how is it done it It this point is is referenced in the presentation it's unknown what the actual monetary gain would have been to any of these employees certainly you have over four hundred transactions that were processed as lease rental transactions or dealer to dealer transactions and that resulted in no tax being collected from the customer you would certainly assume as human beings that there would be some type of incentive involved for doing something incorrectly inappropriately but we just do not have any information about what type of arrangements existed between the customer and the employee to be able to have the transaction process in this way so it's at this point it's still undetermined if L. what the type of incentive was to the employees if any we don't know if there was an incentive to employee B. or C. up but we have asked as a part of our request restitution on the current the charged case that employee a Mr Barnett would have to cooperate in or further investigation so we could identify and get more information as to how this worked. Thank you no no other people that you represent you. The representative had and requested the questions in a a turn Mike's also owe with no further questions on this report and review. Thank you very much Mr thank you. And I would state that since this is so current that this is a place where audit works noted the if it didn't go on for five years or longer like we did with water department sure city of Dirksen so of for some people that a question the issue of any illegalities even with state employees when you get more than one person together to beat the system sometimes you can make it for a little while but usually you'll catch center put a pen and what you just said we were especially impressed that someone our hypothesis is is somebody that was probably observing something that wasn't right is the one that called or administrator and tipped her that the the suspected something going on and when she began the investigation that's really how this was I'm covered thank you thank you. Okay. The next meeting. Your schedule for October seventh and eight we may or may not be in session then so just kind of play it by ear what your calendar see whether not we or the meeting then right now I would think that we would probably go ahead and do that in what we're doing in session but we're gonna go in back in the session I think it was September the twenty seventh and then they're going to give us a short break then call special session we don't know exactly when all this only so pay attention to your calendar and we are adjourned.