Legislative Joint Auditing-Counties and Municipalities

And the senator garner is on his way he said he'd be a little bit late of the other than that to anybody got in the House mints are profound words I'd like to say before we get started. Of the minutes of the. published twelve meeting have been presented to you what's your pleasure on knows anybody see any corrections that need to be made. We have a motion do we have a second to approve the mascara motion second to approve the minutes all those in favor say aye. Posebno motion carried. The. Next item on the agenda is carried over from last month the Contacts court system is here to answer any questions that you might have I know of some of the cities have said they were having problems with keeping her court documents straighten everything so. sorry I didn't get back to to introduce myself before the meeting started but within the context people are you here would you like to come down to the. The end of the table and Push the button to your green light comes on and introduce yourselves and then you're recognized. Good afternoon my name is Tim hold off I'm the director of the court information systems division for the administrative office of the courts I've spent the last thirty years of my life working for the Supreme Court in the administrative office of courts so I'm happy to answer any questions you may have okay. Hello I'm Kristin Clark I'm currently the legal services division director for the administrative office of the courts prior to that I served as a District Court judge in yell county and was also a practicing attorney for Apple decades and I too am here to answer any questions that you have about District Court accounting law or the context system. All right thank you of I don't think the county judge will hold that against you from being from your county of Jamestown and not like each other a great deal. That's good. And before you start a team do grow up northwest northeast Arkansas but no Sir I'm originally from gold Arkansas and Lincoln County okay. Hold costs down there to the yes Sir that actually that's where we started out and spread out a little okay all right of our committee members you have questions. Representative fight you're recognized for a question. Yes thank you Mr Hey what went on with the news District Court comes in in context comes in to be set up the all customized that to meet their needs or do you just have one system that you put in your train them on that system. we have one one system that we can figure for each of the courts as we go into them so there there are a lot of differences between the the larger municipal courts the smaller remote courts and we deal with those differences through accounting through the configuration of the system. But it's it is one system that's being used for all courts in the state. Follow up please. Yes Sir okay. Does that cause any confusion and auditing. Well for that one system may be different than the other or how it's set up I don't believe that I could answer that as far as the the audit team goes we have a standard set of reports that are generated the the general ledgers system is is generally uniform from court to court where the the costs and fees are the same it's it's uniform from court to court I'm I'm trying to think of of a typical difference that that we've run into one one example and in little rock District Court the way that the the city manages the finances of the incoming revenue from the court we had to do custom basically as a spreadsheet that they extract for the city's financial system to help manage the the accounting of the system Other examples in in some counties they have outlined jurisdictional areas where they have agreements about how the fund money will be distributed so when we go in we have to understand have to have all those agreements that are in place so in one one example. Independence County they have of multiple smaller towns where the share of the sheriff is responsible for writing the citations in those towns but under their agreement those those fines instead of going to the county their shared back with with those cities so context is able to be configured to be able to properly distribute those those monies. One more please yes Sir okay I think you have a courts that are different than the rest the courts and my correct in that that they were set up under a pilot program. I'd I'd I don't know how different I I I really don't know what you mean by difference or I didn't know if they cause the bookkeeping issue because of being in the pilot program. There is none that I'm aware of Sir okay thank you very much thank you Mr. Yes Sir other questions. Senator. Thank you Mr chairman so it seem last month that we had a. Court come and say they follow the guidance and training that you provided and that whenever it actually became to the reporting system that that training was inadequate and actually what's calls them to get popped on the audit basically they follow the guidance that you gave them into training and later found out the way they were reporting it has trained by your company is what put them out of compliance with the law so when do you acknowledge that and is that a wide skill problem into what are you doing to rectify that if it is a problem. Senator garner without throwing anyone under the bus we've reviewed the training materials we review the the training that has been conducted and to the best of our knowledge we believe there was a misunderstanding of that process what is misunderstanding me can you expand on that so if if if I can get into the to a greater detail the the issue was. That the the Clerk who was doing the disbursements was not closing the this section the cashier session from the last day of the month and this bit because those funds were not accounted for in the monthly disbursement that caused the the difference between what they should have dispersed and what they actually the spurs we have we have already taken steps number of steps to correct that we've we've provided multiple sessions of of support remote support we've worked closely with them to to update the the current processes that they're following in fact this this week of one of the the the things that they they should do every day is close their sessions and confirm are the receipts that we have the receipts that the system says we have is the deposit I'm making today the deposit that the system says I'm making today so that if there are any errors if there are any problems they can be immediately identified even after working Fairly intensely the there's there's still some misunderstanding about the the process that needs to be followed every day. So you're saying that it was a misunderstanding between the training and the Clerk because last month the people in front of us said that they discussed this with other jurisdictions and they had the similar problem of in the misunderstanding between communication of the training and what the actual system is so school let you know that we got you on the record saying there was a misunderstanding and that you work to rectify because yes Sir if my instinct is correct about this we will have more cases of audits come up with similar jurisdictions and if it becomes a more systematic problem I think you have a concern your hand rather than this isolated case misunderstanding as you describe thank. Represent right. Yes Sir in this situation of lack the monthly boundary from some say one day one to day thirty or thirty one. Is there a certain time period they have to split that revenue stream off of each one of those particular tickets and and I have that to the and going in the direction is supposed to go as far as as far as like if you had city and county and all that what's that the time frame on that Sir so I believe the the District Court accounting law requires them to disperse within ten days so so they have up to ten days to disperse the previous month's receipts as far as the accounting system goes the the the the receipts and the the fees that are assessed are based on the accounting periods and after after the end after the last day of the month when when I close my cashier session into that month I still have time before disbursement to make corrections. They may find errors perhaps they they assess something that they shouldn't have or or took funds that they shouldn't have one of one of the things that has occurred is that that ugh a court will reconsider a previous months assessment and and they have to make adjustments in those cases and they are able to make those adjustments and post them and and I'm not an accountant I'm I'm an attorney and a computer scientist but I'm not an accountant but they are able to post those transactions into the previous months posting period. So that that they're able to do a correct disbursement each month. Follow please yes Sir yeah but it it has to be finalized no later turned over to another. Whether the department turned over to treasure whatever you got ten working days into the month of the next month and should be any corrections that I guess somebody or whoever's in charge to make up a court order to to change that are corrected except when the was made I I haven't seen many of those are. So the way that the current District Court accounting law reads is whether it's the Clerk of the court making the disbursements or whether it's the city treasurer or county treasurer making those disbursements they're due by the tenth of the month and there are mentally reporting forms that they are required to complete and those are sent to the department of finance and administration of the Department of well see administrative office or I'm sorry the Administration of Justice Fund section and so if there is anything that needs to be corrected they're done in a subsequent month and then for corrected reports are submitted. So that's how that process works. Other questions. Comments. I know it's very difficult for these counties with small populations and these rural towns to comply with all the rules and regulations and everything in and I hope that the you can continue to help them comply with state law and stuff like this if there are no other questions of thank you for being here thank you for the opportunity thank you. Our next we have the review of the reports. Mysteel. Thank you Mr chairman of the first the first one on our list that we have a guest here for is the city of elder radio. They had this is on the first page of your synopsis. And I believe the mayor is here to answer any questions. Mayor Smith career are you here yes. Okay. If you would that are out introduce yourselves and you be recognized. I may have the state career. I'm peers more director of human resources. All right of understand the joke there was a problem with the advertising promotion. A committee. Yes that's been a problem dating back to two thousand fourteen as you can see and what's written up that situation has been taking care of as far as the twenty thousand dollars was paid on last year. The two thousand nine hundred and seventeen dollars I might add up in two thousand nineteen the city attorney by email said that it could be could be waived. After the fact when he could not provide documentation it was decided by the council that he would still need to pay that two thousand nine hundred and seventeen dollars he was since taken to court in a judgment has been made for that amount in addition to court fees and from the last meeting I believe he he has started paying that particular amount. Okay. Senator. Thank you so let's go through a couple different ones. It appears that there is a. Ritual thing with city venerated whether pay employees outside of the authorized supported specifically defining where the city paid fifty six seven zero to an employee in conflict with the Arkansas Code seem to be a problem that happened more moral ready can you address specific concern and how this isn't a right okay know that you're now paying people outside of the ordinance yes that was an issue when we when I first took office since that time that has been rectified I believe Mister Moore can you speak to that a little bit more yes what what was happening and if you have city employee that city employee was also working and doing some things for special events at the auditorium and so they were paying them as a employee and a Contract which you cannot do and so in June of twenty twenty we got that corrected now those folks to work at the auditorium they're paid through the city's payroll system which is how it's supposed to be. And so the issue of over patients at thirty thousand dollars and the City of relaxed year that was complied and put to meet that isn't anything to do with over compensating out of outside of the board is that correct no Sir okay Mister Moore I'm ask you specifically is your budget that pays your salary actually authorized by the city council member radio. Yes. I got conflicting information from a city council member that says within the budget up on radio there is no a line item for your actual page outside of compliance with the laws will do you disagree with that my actual yes Sir I have documentation to prove that do you disagree with the city council and I disagree with that because when the job was first when it was first initiated the the that was not a creation of a new position that was a change in title of the person before me was human resources administrator they asked me to be human resources director when the mayor and the director of public works Robert admin sent out and met with me they took all he took all of the salaries in city hall and went back and checked with the budget and he said it fits it works we have the budget to take care of it okay and so you're saying that the city council did approve you in your position now. Yes yes okay good I'll get all record last thing so this is a competitive bidding process can you explain more detail what we had six reports dating back to two thousand thirteen where this five thousand dollar limit was exceeded in used to speak of the specifics of when you were out compliance and when you gave bids that were non competitive. I'm so sorry can you repeat that yes ma'am is the BT the finding on the page two committee business listed as required Arkansas Code in the L. Reiter four minutes this is basically the way I understand it is if you have a bit five thousand dollars or less you don't have to do a non competitive bidding process it appears to be a finding here that that has been violated can you speak to specific instances when I was violated and can explain how you rectify that move forward I cannot this dates back to two thousand and thirteen I was not in office until two thousand and nineteen yes ma'am but it dates back six reports of means it did happen back in two thousand nineteen when your office hi can I speak back to two thousand thirteen as I was saying what I did not finish things that I cannot speak to what happened back then but was what what was explained to me for two thousand and nineteen was that the council gave the public works director permission to All right that that particular ordinance. Okay so. Your response you say the city will we are in compliance with the city or as we are place regarding the bidding process to make sure we are so what you're saying today is that our auditors are wrong that you actually had approval of the ordinance by the city council to exceed that amount that's what was said by public works director he said it was purchase of a city truck. In the city council approved that if that's what that's what was stated in our last council meeting we went over the audit was under the understanding that we were just going over there I was a bit surprise of the questioning that you just pose to the human resources director as well thank you. So would you Sir you have a record of that ordinance on the books yes Sir okay all right other questions from the committee. Yes Sir. Thank you Sir is that ordinance that allows the. One individual to override a competitive bid process is that on the books permanently or was it for one item you said one individual so do you said no Sir I said that the council gave permission to eight individuals two eight individuals eight individuals sit on the council no you. The understanding that public works director was able to override the competitive bid process no Sir I said that the council gave him permission to do that okay so the. The council council gave the public works director permission to over to not follow competitive bid process correct correct that's what was explained to me is that in. Does it have any limit as a just a one time the one purchase or is it my understanding will forward it was that one time and that one purchase so that is my understanding that. Other questions from committee. Or representative Ryan I'm going to ask your questions and if you don't mind of down on the bottom of first page it talks about the street fund was over expended by a three hundred plus thousand dollars has that been repaid the street fund. To my knowledge it has not. Do you have a plan for a pay and that. I'm always over budget okay I'm sorry. Any other questions. All right well thank you all for coming years used thank you. The process of without objection report be filed. The next report that we have a Mister four is the town of your more this is on page six of your synopsis. they had this is deferred from the previous meeting and I have Several repeat findings under recorder treasurer the general fund bank account was not properly reconciled and not compliance was code fourteen fifty nine one oh eight a similar findings over the previous ten reports dating back to six. Bank reconciliations were not approved by a municipal official or employee other than the person preparing in noncompliance noncompliance with fourteen fifty nine one oh eight. this was never in the previous three reports. Continuing on the next page. Is still on still in the report treasure the general fund cash receipts and disbursements journals were not properly classified or posted industry fund cash just a receipt star was not properly classified not compliance with code and this went back three reports a fixed asset listing was establishment do not include values addition serial numbers and control totals as required by fourteen fifty nine one of seven. The bank statements for the street fire equipment and training and fun park accounts to not include copies of the backs of checks in noncompliance with code and the check imaging agreement letter of this went back to report. Hi unallowable expenditures from previous years of four thousand fifty six paid from the fire equipment training fund were not repaid this goes back three reports said two thousand sixteen. Restricted Streetman moneys of thirteen hundred or expended for unallowable purposes property taxes of seven eighty eight and state is seventeen thousand eight oh one for highway funds in previous years out of the street fine or not transferred during the engagement period of the total dentistry fund as of December thirty first nineteen was nineteen thousand eight eighty nine this goes back ten ten reports dating back to two thousand six. Hi the following issues are noted while reviewing payroll records. Sarah payments to the mayor and record treasury fifteen hundred one fifty were not reported on W. twos Arkansas tax form I. R. three was not provided for inspection therefore we were unable to substantiate the amounts remitted proper order that the payroll salaries were properly reported to the state a payroll journal is not provided for those employees whose salaries will not process using paychecks in addition those employees for those employees appear to federal state taxes or not withheld and remitted a similar finding was that in previous four reports saying back to fourteen. Continuing on page eight hi there additional findings but none of those are repeat findings at the mayor of Gilmore is here. And the committee will remember we discussed the the town of Gilmore the non compliance with the accounting code it's my understanding that the town has hired someone to help them and the mayor has some letter a letter from her. Did everyone get a copy of that. Yes. I admit the mayor's here also to answer any questions. Of mayor if he would introduce yourself and you're recognized. Yes my name is may I post a lady from the city Gilmore. We have say about this report well only three fourths or any routine or I have a number here to this software a call soon Senator points in a row I got introduced to it in a row I sat down and spoke with a lady about the software in a row with the software issued and then what do we if we get this software to work on trying to get the software do we can't get back in compliance and try to get your team back on track with the city you'll. And. That's all you have to say about all these findings. We have a lot of funny Sir did I see someone would know what does the for my time but I am of. I'm really trying not to work on this stuff to try to get back in compliance to make it better fight town you know that we we can you know get things right for the city. Okay how long have you been mayor I started being married two thousand fifteen. So a lot of this is on your Watson right yes Sir okay. Of members a committee of questions. Yes Sir so Pamela right I'm assuming is a. CPA or some consulting firm you hire to get your books in order basically yes Sir okay I would highly focus on the R. S. payroll issue because all of this is awfully troubling but I know from experience that if you start playing with our is taking money from them you're gonna be in a world of hurt so that words I would start with. Make sure you get that right because and if they get involved is gonna be outside of the State of Arkansas stands and I think you're going to have a real issue why you need to fix all these issues I would start make sure you get that right because it looks like it's been for reports now since two thousand fourteen and if the federal government figures out joint pain in money you will have a bad day Saudis will let you know that thank you yes Sir. Thank. Where I noticed that you took funds out of the street fund and you said that you in the council had agreed to pay back this fund make a payment plan yes what have you done that we is working we now because you know we we don't have an account of of revenue for the city or wanting to deceit is ready you know working with the state again. In a row of we don't have select two hundred people's in the city Gilmore in you know we we just allowed to have money to Regis get stuff that we need but we is trying so hard to do better in China I know folks look at the stuff that we need to make this town no Roman. And and we are I am Go set up a plan for the the stop and make some once in the industry to try to get it back together. K. put you if you have not set up a payment plan Many accounts are getting together the next Tuesday in a row I'm sitting up with him we're going to get out but you can look at you know how much we have enough but you can wait we have and try to come up with a solution by how much money we will stop it back into the street but yes I am so must stop it stop it construed follow up yes Sir okay is it in the manner you do know you've lost population and the licenses so your term back money will be shrinking you'll have less money to work with yes you understand that yes Sir all right thank you very much yes Sir. you don't have any property taxes coming in higher No Sir we. Say that again only okay in you don't collect any property taxes in the town of Gilmore property taxes yes so we get up to date It comes those tools to battle J.. Okay. So so you do have other money coming in but that's the state turnback funds we we have we have a water we have a lot in property taxes yes Sir okay. So is that what you're going to use to pay back to St fund with. yes we go on we will try to. Okay we'll come up with money to pay history okay and and whoever's helping you need to be aware that we passed to of bill this last legislative session dealing with town centre remiss. The Commissioner. Of using the street fund money for other purposes. Fifteen years to pay that back. Okay you were that no so okay we'll perhaps your consultant will present questions from the committee. Represent love. Thank you Mr Mysteel we're we're a wee in regards to Gilmore in actually. Are they are they're turning phones someone has another microphone journey reiki to a microphone. I thank you who orally and in not just either of them turnback funds being held. Yes Sir they are fifty percent of their term back funds should have been started being withheld. After the last meeting we sent the letters to the state treasurer into the Gilmore officials October twenty third is the next date of the next sixty days will be over with on October twenty third to wear a hundred percent of the term back would be withheld. There let me ask you this have you have you want to any municipally training sprint car or any of that to try to I mean I know that you just recruited miss right but have you been any trying is to try to see if you in your own professional development as far as is getting getting your city on track of no so I have one but with miss Pam on getting her in no she going teacher a lot of stuff in like I said is so worried we looking to get near dang I wonder about it so do we no access allow we of understand and know what's going on with the DVD so that we can apply only to stop the right. Okay I I mean I'm going to strongly recommend in the committee strongly recommend that you get with a municipally on some training okay to assist because you know is is a little troubling when you ask questions about revenue that's coming to your city yes and you kinda not aware of that because I I was I was going to ask if you had a sales taxes usually cities have sales tax that the company and for the the funding of of of different I mean different aspects so no city tax committee just property tax and yes we don't we don't have an oral revenue lacks every station stores would have nominated tile. Okay well okay all right. Thank you Mr okay other questions. How revision right yes Sir. I have is one of the best city Clerk in northeast Arkansas she's retired now Sir yes and she is going to send you in the right direction yes I promise you Mr a representative Tosh here today to to represent that situation too but I'll promise you this if you're willing to pay on right yes Sir and you make those plants the way that is supposed to be done Sir you you'll you'll probably be okay yes Sir. That you have placed apartment yes so we have one but. A police officer your committee or DO create in you know we the local polices stuff like now we have one police officer now he might come in he might come in two times out of the week in work select private five hours a day of because you know we we don't have the money to read it paid off so what he is will cross the line noted you know with with with with the way I town is that in a real near debuts don't have the money to the notice paid of police to being a full time. Okay do do their review any tickets or anything like that yes so we we have a court system in the routine. How much money came in. House from that source to the town we have We take it right in we only probably once a month we make it sound like a thousand dollars fifteen dollars on that date per month because we don't have a whole lot going on and you'll so maybe thirty thirty five thousand dollars a year coming into fans in writing tickets instead of We'll see yes okay all right. Other questions from the committee. So you're gonna sit there and you're gonna resolved and tell us that you can get this Mr Knapp I'm working hard all right that's what we want to hear yes Sir if there's no other questions E. you're excused and thank you for coming and explain in the states all right thank you Sir. Yeah. Without objection will filed this report. The next report. We'll be on page eight. The city of McRae. As the mayor had a repeat finding street find expenditures exceeded but it's budgeted appropriations by eighty thousand in noncompliance with fourteen fifty eight two oh three and may approve it is here to answer any questions. Hello. If the if the green light is on in front of your still on so if you will identify yourselves and welcome back thank you Mr my name if you'll put on the mayor of macaroni my name is Deborah McDaniel and I'm the recorder treasurer. Okay up would you like to tell us about what you're doing to correct the problems insurance as a matter of fact after trying to find the problem It. Let me explain a situation just a little bit briefly before I get into this ahead and what we are small town also the working there I have one one help or no office and that is my recorder treasurer here. And the. I've got one person works outside so I I concentrated on a lot of the problems we had there in the city the last two years I've been there personally get out in the sewer holes in Patcham and we're glad water mains the whole nine yards a lot of this the only thing I can find is directly responsible to me. fail to. A close attention to mild it and the read as in revise it which it actually I didn't know what to do and what we put in I had a number in there on my street department that was entirely too low I did not catch it I did not revise it and therefore came out in in the the they'll to call the roll to my attention and we definitely we're not used to have anything like this so we're definitely on top of it trying to find exactly how to how to fix it. we're up to date currently on our owner all it and everything and on the budget so low. I don't see this being an issue any further. Okay. So you don't where the laptop is either. I do know what to that is as a matter of fact my. Ex police chief. There again I was I was new to the office I made some changes and I would make some corrections to try to get everything on the up and up. and I had let him go well when he came in he brought me a list of things that he was turning in. I would was not even aware of what the list Wallace what should have been on it however there was a laptop only. so I checked it off not signed out on it because he had a laptop and this is Bills and everything like that it wasn't until the audit come along that he turned in the wrong that. He bought a good one and he turned in a piece. A mess and I did not catch that either and it was like a year and a half and and the. I've had other issues with that the size just a laptop with him and I will. With that much time has passed I'm not going to try to prosecute a know how to go about it or what to do so basically I forgot about it to the reminded me hi very strongly thank you other questions from the committee. Yes Sir represent love thank you Mr chair currents Mysteel now did you say this is a repeat fine and on the street fund. Yes Sir okay so how many how many is that just two years back to back. For the normally we would say if it was more than that I would have to look back at prior reports to see if it went back more than just the two thousand nineteen okay. Ali this is the only one that we receive anything on yeah Tim is looking right now to see if it goes back further than that. Okay. So so many of you said that you're on top of this yes Sir as a as a repeat fine and that's why when you said you know you only have one instance with this innocent repeat fine and so. How long have you been in office mayor to twenty nineteen okay so so possibly it just preceding hearing ministration okay our way of the mayor's on top of them become good thank you. Of need to really find out if this is a repeat because I wasn't aware of it this is first collocations I've ever gotten that we we were out of compliance or anything yes so that's why you are invited today yes because this finding would have been on your nineteen report and the twenty report the budget being exceeded thank you. The Committee. See none thank you all for being here thank you Mr excuse thank you with the without objection this report be filed. The next reporters on page nine of the city of parking. The repeat findings under the mayor and current treasurer. although schedule one of this report shows a general fund balance of twenty one thousand it was brought to our attention that is December thirty first of nineteen the city to significant amount for payroll taxes and withholdings as shown on those six on schedule three when these outstanding amounts were considered the general fund had a deficit fund balance of thirty one thousand. And then dropping down under the recorder treasurer the following issues were noted concerning the city's payroll process payroll taxes for the first three quarters of nineteen or not remitted timely the fourth quarter of two thousand nineteen federal payroll taxes due of seventeen thousand were not submitted to the Internal Revenue Service in addition we cannot determine taxes from two thousand sixteen and seventeen telling eighty six hundred have been remitted a similar finding has been noted in the previous thirty three reports dating back to two thousand sixteen and I believe Clark white is here to answer any questions. My name is printed away from the city to parking on the city Clerk treasurer. all the payroll taxes for the. Two thousand nineteen were not remitted timely those due to and I have and the finances to pay form so I didn't submit on. And but now we are up to date on all of the taxes all the way up to now And as far as the taxes from two thousand sixteen and seventeen the less out of we have you could see that it was up to par as a four thousand two months now he's told me three months but I did find one that was paid and so SO just thankful I think is two months that I was still trying to determine. As far as the. What is far as autumn all of the request everything has been paid look today. So you got everything paid the city for the two months that you just found it okay. Questions from the committee. Representar Senator Beckham thank you the. Concerning the the question I have I guess is there's a concern on the first finding that when you consider those taxes you're operating in a deficit are you in a deficit now we know we're not no we're not I think a lot of it was due to the budget and the change of the police department offices easy in and out no hardly any of revenue a you had more going out than coming in as far as police department of payroll might have been. Thirteen fourteen thousand money bring in five thousand you know and this will most of the money was going show me right tell me some changes in the yes with this insurance correct Goodyear. Other questions from committee. What thank you for being here thank you brought us a good report we can have more like this would like it better all right without objection will of file this report. Okay morning. The next report is on page ten the city of Carlisle this is and reports referred the prosecuting attorney. The first signing is under the mayor and Clerk treasurer the city overpaid trash collection vendor thirty thousand dollars and is reducing the right paid to the vendor from nine dollars and ten cents to eight dollars per household for forty one months to recoup the overpayment in conflict with article twelve section five. And then there's a repeat finding how in the circular I one thirty three require city management to obtain a federal compliance audit when federal expenditures exceed seven hundred fifty thousand the city had federal expenditures in excess of seven hundred fifty thousand seventeen and again did not obtain a federal compliance audit is required due to management oversight the city would be responsible for repayment of federal expenditures if this if instances of non compliance is are noted during the federal compliance audit we recommend city complaining federal compliance audit. Okay the content. Continue on page eleven there's a repeat finding under the mayor the minutes of the governing body did not documents review the findings and recommendations and action taken by the governing body for the prior report as required by code. And then the Clerk treasurer repeat finding Arkansas Code requires any management to maintain financial records the financial records can again contained omissions and errors that are considered materials as specified below. The general fund financial records contain misstatements in assets and liabilities fund balance revenues and expenditures and the amounts of one hundred sixty three thousand one hundred three thousand one hundred seventy four thousand two hundred eighty one thousand and seventy six thousand respectively due to posting heirs and and record accounts receivable accounts payable the street band financials contain misstatements and assets liabilities been balanced revenue and expenditures in the amount of fifty five thousand nineteen hundred twenty three thousand thirty thousand and thirty four thousand respectively due to posting heirs and then record accounts receivable accounts payable. Other plans in the aggregate financial records contain misstatements of assets liabilities fund balance revenues expenditures in the amounts of one oh six three thousand sixty thousand two hundred ninety thousand and seven thousand respectively due to posting heirs and record accounts receivable and accounts payable. Continuing on page twelve. Still under the Clerk treasurer during our review the pay roll in there the following the city made payments totaling eleven thousand in excess of authorized salary non compliance with code which was sixty five hundred two in an administrative assistant and fifty two hundred for the Clerk treasurer pair of a pair the C. Fite health insurance for employees and did not report the payments on the Internal Revenue Service that B. two forms a similar finding was that in the previous report. accounting procedures for municipalities are set forth in Arkansas Code fourteen fifty nine one a one to one nineteen the city was not in compliance with these codes and other accounting procedures as follows. Bank reconciliations again or not approved by someone other than the person preparing. Bank reconciliations were not prepared for the tax trash escrow account bank accounts for the general street airport environments pension funds again or not probably reconciled to the journal cash receipts journals were not properly maintained to include all items of receipts nor they were reconciled to total bank deposits. Remember receipts again or not issue for all funds received receipts are not deposits intact the annual financial statement again was not prepared or published. journal entries were not properly authorized do not have supporting documentation a similar finding was there in the previous report under the District Court Clerk the remaining balances in this record the small claims accounts again or not identified as receipt numbers for cases not yet adjudicated in the payments made on all unpaid time accounts as required by code. Angela James on the Clerk treasurer okay okay start over again I'm Angela James on the Clerk treasurer. I'm a race a haze on the chief Clerk of Carl District Court. Okay would you like to answers these audit findings yes out of the first okay for starters for the everything under the Clerk treasurer. It says that the payments made totaling eleven seven fourteen in excess of authorized salary for the administrative assistant and the Carter. The administrative assistant is the payroll prepare not the Clerk treasurer. The administrative assistant draws a salary for being the administrative assistant and she also has a she is a seasonal worker which is on our payroll as a mosquito sprayer. She gets that pay separate outside of her administrative assistant Hey she gets paid at her hourly rate. Correction at her over time hourly rate to be the mosquitoes fire. The Clerk treasurer I receive a salary for being the secretary of the airport. Separate salary a salary for the Clark and my treasurer salary when I went back and looked at my W. two from ten. At twenty nineteen. The announcmenet that the city council authorize the salary for me well as. Forty four thousand. The projected salary for me was forty four thousand four seventy seven sixty three. My actual W. two from twenty nineteen is forty five thousand fifty nine dollars and thirty two cents. So I I was a little. Thrown off at the the dollar amount for my salary. As far as for the Administrative assistant her salary projected was twenty eight nine twenty two forty. Her W. two listed thirty one eight twenty five eighty three. So I was just confused on that but in any case with that at the end of every year the council normally goes and we obeyed approved to amend the budget to actual I did notice in twenty nineteen we did not or in early twenty twenty we did not and me into actual. As far as the accounting errors and omissions I am actually seeking help. Consultation from Amy Parker. Who is a former lake auditor. She has agreed to come in and sit with us and help me clean up all of the. Incorrect postings. Somewhere duplicate postings she's not coming in and we're gonna sit down and go through to clean up the city books. Twenty nineteen I did not post the. Financial statement I will say in twenty twenty ideas. It was gone in twenty twenty. The bank reconciliations for the trash is repealed and I actually brought one with me as an example that account is never used that money is sitting in that account we don't access it we really honestly and truthfully don't know why it's still there. so with that with that bank statement comes in I usually just reconcile on the back of it. And put it with our file for that month. I did speak with the mayor where he was listed here under the. Not approve in the. Audit. Have it on record. We will be presenting those at our next council meeting on the twentieth to have a record showing that the council saw reviewed and approved dot. From twenty eighteen. as far as the trash service. That was an oversight because the service was they were gradually increasing the rate. And we did not pick up on it. And when we finally saw what we contacted W. CA which they're now green for life environmental. But we contacted them The council meeting with them. Our city attorney was actually the one who suggested that we allow them to pay it back over time. And the council agreed. So what have you done since an. For now we're still we're still doing this with Debbie CA we have not really made a change to it I did push it back to the city attorney. You know to say because that was one of the options during the council meeting in our minutes it was they could pay back the full amount or we could let them pay it back over time through the length of the contract and that's what the council chose to do. So that's not in compliance with state law is not okay it's not to you will fix that I will fix that okay thank you well I won't push it back on the city attorney and make him fix that okay. All right questions from the committee. Yes. How many jobs you say you have or paid I have three different three paid positions all involved in the city or government in this city Clerk as a kind of a part time position for the council members the treasure is it is a normal. Full time position and then the airport commission are ever Commission stand separate and I do all their paperwork. He'll see any conflict with having multiple positions in city government like that seems like there could be issue with I don't know if that's how it's always been done the Carter before me. Okay she was the same. Senator Beckham use stated in just and as a response to serve Garner that the Clerk treasurer as a part time position for council members are also in the city council No act on the recorder basically the Clerk for the council I record all the minutes type all the minutes attend every meeting. that the Clerk for the council. That the treasurer for the city the Clerk that well our ordinance allows we have an ordinance that allows both to happen. With your salary that you're quoting earlier of legislative assistant content treasure petrol perfect prepare did you include the benefits in the Gross pay or of the damages no I think that any of the benefits as just the W. two okay. All right is it your turn it's never. Why we don't we don't punish people in. We're usually pretty nice I'm first going to answer to the small claims civil division of our court and our two thousand nineteen on it I know that the unified balance was eight forty one ten in June of two thousand fifteen a pass Clerk make notes while rack reconciling the accounts and she states that there was a balance of eight forty to eighty in the account with no Association and needed to be disbursed by an order of the judge that was never done we just found these notes while preparing for today and because we've known for the past few years that we have monies in our accounts that are not disbursing in researching to find out why they aren't disbursing so we did find that it was not done and so we don't have financial records prior to two thousand fifteen to be able to research and identify what receipts it might go with so the judge plans on doing an order and disbursing it. To the city by the end of the year. Then in our traffic criminal division the audit had an unidentified balance of ten thousand two hundred forty one dollars and seventy cents during research of our financial documents beginning with two thousand fifteen and going through twenty twenty it was found that during the end of month process for November of two thousand sixteen we're context court and are each traffic or online payments taken and did not pose to the ledger until after month end was already done that resulted in five thousand four hundred and twenty nine dollars and payments that did not disperse for or pay out for that month we have also identified every single receipt and are prepared to pay those out in addition we discovered that the pay out code for witness fees and some of the restitution that we take any and are not appearing on the reports to be disbursed during month end process. And so we are in the process of researching all those identifying M. and paying them out as of today we have identified more than sixty percent of what the auditor called an an identified funds. Okay questions from the committee. Thank you making progress on this I would definitely when I started back as chief Clerk back in two thousand fifteen. It was a hot mess I now have a judge who has an accounting degree and she has been able to help me. Figure out what these context report summing. And they can be confusing they don't always pay out correctly and so it takes a lot of research and a lot of time but we are on top of it and she plans to have all this corrected by the end of the year. All right. Questions. So that means we'll see you back in here than that I hope not to. Neither one and this all right will thank you all for being here and you are excused thank you and without objection this report been filed. Earnings report is on page thirteen Lincoln County there's a repeat binding on the share of that was also referred to the prosecuting attorney. A sheriff's department employees working twelve hour days receive fifty percent more hours of vacation leave and other employees in conflict with the county personnel handbook and fourteen fourteen eight oh five a similar finding was issued in the prior report and the sheriff is here to answer questions. Okay if you would identify yourself and you be recognized sheriff I'm learning all share for Lincoln County. So what's the problem and how have you fixed it I'm not sure what the problem is the the Hamburg should younger shows depending on tenure there they get forty hours eighty hours are owned twenty hours and that's what he did he's been taking it so I'm not sure. Why do the the ones are working a twelve hour days get more vacation time had it been there longer no Sir they don't give more vacation time that's what I'm saying vocation comes in increments of forty hours eighty hours in a hundred twenty hours. And they work twelve hour days so they have to take their vacation accordingly. Search Beckham. Are your sheriff's department employees getting days of vacation are they getting ours to take they take a mile. Surcharge for twelve full hours for every day they take or the chart eight hours every other county Charlie twelve hours for the days and take note that we were I could see where the confusion will come in on the payroll side is if I have a hundred county employees did every time we turn vacation day they get charge for eight hours and I got twenty deputies or however many devotees you may have only charges made ours because everyone else does that right well sick leave is all eight hours but they cations is by the hour so you and your Lowery deputies to take eight hours of sick leave for twelve hour shift but I am booked they have to take whatever time they have after particularly. Rescue. All right other questions. I'm still. Reserve or. Yes. German thank you Sir if they work eight hours a day and you compile that over a period of a year do they actually work mmhm fifty percent more during the year that a normal employee no they work twelve hours a day to day please do ready operates or Kate but the Dickies work twelve hours a day one week it's four out of four days one week and three days would you because you know eighty four hours every two weeks. And no most of them want to take vacation of take their three day week so if they don't have a week that it's thirty six hours but but actually at the end of the year they don't work over forty hours a week they work they work AT the. Forty two hours every week forty. Here's your committee for hours a two week period. Thank you Sir thank you Mr what I'm still confused on this Does does your handbook. Is it in compliance with the state code I'm not sure about the hand in the state code the handbook was Revise last year some other things but he shows forty hours for one we I mean one year I think it's three years you get eighty which is two weeks. but today please give our. Okay RT. So just to this is the way. I think there's some confusion with the issue with some here so the issue is that their handbook this fourteen fourteen eight oh five says that the policies for the county you're supposed to apply consistently and the handbook says that as the sheriff says that they get X. number of hours depending on their tenure however this sheriff's department employees are working twelve hour days are getting half again as much. Leave as everyone else so the policy is not consistent. Across county employees and Just per share of hogs explanation it sounded like. They still only work eighty hours a pay period. Just like everybody else even though it's in different increments. So they're still getting fifty percent more vacation than everybody else even the work in the same amount of hours in a pay period is what I understood you to say I'm not a Mr. They don't get fifty percent more they earn thanks to the Hendrix's for a have you been there year counted forty hours of vacation they have to take the forty hours of vacation during a year that are any more. IMINT motion like to do a deal taking on the three day work week which means you have to use thirty six hours so that's under the forty. They don't earn any more they aren't forty hours for over a year and over I think it's eighty for two years or three years in a hundred twenty for seven years. At the time they aren't on a vacation that is not a more than anybody else to forty hour AT our lawyer to review and sign if you've been there you your in forty hours. You've been here I think three years you earn eighty hours deputies are the same as that I never could do to understand the. them send fifty percent more time. That's what I understood this finding to say in the supervisor alter or not here today but will look into that to make sure that what I see is that they are fifty percent more mmhm thank cation and that's not possible. and we've got some mail here looking to see the work papers if we can find out the difference that's fine Okay we just have a statement will look into this and make sure that the this is correct okay no problem so share all got take it by your attitude that you be willing to work with all actors to find out what the discrepancy is of the problem is understanding yes and and get it fixed yes Sir okay thank you. Anymore questions. What thank you for being here and without objection this report to be filed okay thank you Sir yes Sir. On the same page page thirteen yell county there was a repeat finding on the county judge who was also referred to the prosecuting attorney an analysis of the sanitation fund accounts receivable subsidiary ledger reveal that two trash collectors to trash collection vendors sanitation phase of fifty three thousand twenty one thousand respectively at December thirty first of twenty. As of may thirty first twenty one the balance is due for the same two vendors were thirty eight thousand and twenty one respectively these balances complete with Arkansas constitution article twelve section five In April of twenty one the county received a written agreement with one of the businesses for payments of five thousand per month a similar finding was issued in the prior to audit reports and the county judges here to answer questions about this. Okay if you would does yourself judge in Clark announced mark phone county judge yes we we have got agreement since March we've collected over thirty thousand dollars that money which day working toward in both these businesses are still do business with us day on a cash basis and though you know we're we're working to correct. Hi how do you get around the part about the long run your credit. How to these people well of the these company specially one of the companies said some terrible issues and we're about to go out and the we we try to do the best we could to help stay in business to keep people employed to and that's what we did and I guess I'll take the rap for that but they're still in business and doing business with the simple answer that back now. Okay these considered the uncollected debts no. What the they'll they'll pay it you may uncollectible or no. Cations our receivables oh yes there is the yes the mayor had loaned me money. I don't know what and loan money Committee case money. No Sir that would allow the money that is the latest late owner owner they had to for dumping fees okay questions may not any money loan. Yes Sir I've never known a county judge alone a penny so I will be on your side on that okay Sir thank you. A certain Beckham the company that owns the road twenty one thousand three sixty. Are there any payments made on them so of small ones they're not doing as well as the other company no but they're still able to dump their steel pay in cash when the yellow yes so they're still doing business was not fully you know we. You'd like to we don't do anything but somebody out basis. Well if it's. Another department let's call the water department and now you twenty thousand dollars for water bill will go to cast basis yeah. So that's well you have a dasher che like pain and they're not playing hard case your the writing checks but is that what you mean know what I mean is a if if I if you provide any other services to a individual or a. Company in the county. When they you substantial amount of money example water department a company as you twenty thousand dollars you go in the southern meter all. They have to pay the back balance and. The reconnection fee in and they're all caspases going for that pay cash on delivery going forward okay what what is a different scenario with a company that's to build accumulate twenty one thousand dollars of helping fees and and still able to operate. Without paying a penny on overall I mean like they couldn't pay so if they could pay they could dump they go out of business the nobody's picking the trash and people lose your job so when we were just trying to help people out make it through the hard times here last couple years so and they are playing you know getting better so. But is not paid correct. They're playing every day hello yes Sir. The death of a you know not another not because someone paid and all the trash yes. But they didn't pay you to dump the trash in the last couple of years their yes Sir. Okay other questions from the committee. Judge will help you get this straightened out we'll see again well I I love coming say you but maybe on different well we'll we'll we'll see you down the road thank you okay thank you. without objection this report be filed. The next report is on page sixteen a report with the repeat findings the city of baton of the District Court Clerk District Court Clerk was unable to identify one hundred ninety nine thousand remaining in the bank account with receipts issue for cases not yet adjudicated and payments made on all unpaid individual time accounts as required by code a similar finding was there in the previous report and the Clark is here to answer questions okay if you would identify yourself and you're recognized leader Edmund chief Clerk of the District Court. Okay have it's time for explanations now yes Sir so we. Had this your repeat finding of that money in our account and overage of money in our account of the problem being our data management program not disbursing the money out of correctly at the end of each month thus we are retaining more money than we should be we have entered judge and twenty twenty put in a request to the IOC to change our data management to context we're at you might say in the hopper for that that that not got to us yet for that project but we are moving towards changing the context to help. These funds to be disbursed correctly in the meantime we're you know when that happens we will open new bank accounts and kind of start a new so that we can maybe This balance can be steady so that we can. Get order in. ROUV to disperse it to council general or you know wherever we can get that money taken care of so. So you still got referred to a thousand dollars that you don't know how that goes it belongs to that address. Okay can you give it to you okay yes it is in order to. The representative brown you're recognized. The thank you Mr chair okay so I'm kinda new to this and so I'm going to ask some questions and all the rest of a probably already know the answer to but my question is this you've got a bookkeeping system right now and you're not disbursing monies that you're supposed to disburse because the accounting system is. Not very. Not very compatible but is there no way to know who you should of this first this money to and started getting it out or what are you going to do when you get this new contact system dump all that information from the past history into it and and get it to figure everything out for him and how does that work. The way you know when the the moneys collected each. Collection is referred to the county treasurer or cost and find it all goes a different direction so the current data major program that we have you gotten with their name is Bellamy got with them to try to correct the problem and they're just not able to make that Act opportunity to do that and contacts you know as it was here earlier is also having this unidentified balance problem but it's not as big of a problem with with them so you know we're hoping. The context will be able to handle the funds coming in and disbursements appropriately going out so this is follow up so we're just. Going forward but what about all this this backlog you gonna dump all that it from any legal transfer that data into the contact system unless it unscramble it for you or what what what we gonna do about it if we balance to remain. Close to the same number from what I'm told from auditor if we can get that balance to you know become a more steady numbered it's fluctuating last year a few years of we will be able to get an order to disperse that county general or you know I'm not sure where it will go that we will and we'll leave that unidentified balance in the bank account we currently hold and we get context would open new accounts so that you know that old and contacts has its own program to. This first the money so that you know the old configurations from our program now will not be dumped into context. Yes so you'll just take this money and decide where you want to put it not necessarily put it where it should have gone to begin with yes I'm what we will do our best to try to decide figure out as of now we we do not know like which part of the you know money we do not work as okay the lump of keeping this it's kind of confusing to me thank it is confusing. Brown if I'm not mistaken we run state to everything they can to their to their duty to find out where all this money goes then a judge can issue an order dispersing that money to their appropriate places most of it goes to the general fund but it could go to other places also I think I'm correct in that. DO see. Yes yeah A. L. C. will help of we have find out where that money goes some have to go back to state but there is a person I guess my answer is there is a procedure that they have to follow to get this out of their their records. Other cities and counties have done is also. Okay any other questions. All right well thank you for being here we hope you get this straightened out we know it's a burden on you thank you thank you without objection this report be filed. The last report that we have a guest for is on page seventeen is the town of Garner. We have a repeat findings on the mayor and recorder treasurer council minutes indicated the budgets were adopted that budgets were not provided for twenty twenty or nineteen therefore we were unable to compare procreation to disbursements. And the recorder treasurer thank you counsel not reconciled on a monthly basis a similar finding was there in the previous report. And the fixed asset listing was established but not updated to include all purchases required by code and the. mayor Hanner is here to answer questions. Ma'am if you will identify yourself and you're recognized to answer this audit. I'm Dorothy had or the mayor Garner Arkansas. On the. The might do after I answer for the recorder treasurer just the minor. Would you can answer anything you want to. And we don't like it will ask questions of like that council minutes. Indicated the budget was adopted but the the budget report what the standing in I wasn't aware of it the Secretary someone that handles. Getting all that stuff prepared for the audit. But I will. Blake Page play close attention this year. All right so you're gonna see that gets done this task okay. Also with the minutes of the governing body of. I will. See that at that also gets to. All right now the bank account records sealed. That the she did not do I wasn't aware of it. But I know now that it has to be done and it will be to. All right fixed assets needs to come up to date I agree with that. And the IRS I wasn't aware that she had paid the nine forty one quarterly taxes. All right you're gonna take care of that yes all right questions from the committee. I don't see any help presented her senator garner. How does a tail gate named. It was the man that wrote the rear road through Garner when you first got a state which is eleven good man thank you mayor. The. No questions you are excused thank you for coming without objection we were filed this report. Okay now we'll go back and and catch all the ones that we didn't have visitors for On pages four and five we have the town of Delaplaine. This is referred apart from the previous meeting and there's certified letters have all been returned we're in the process of trying to contact them to make sure they know they were supposed to come and hopefully they'll be at the next meeting. A staff recommend we defer that one again. Without objection. On the town of Franklin we had repeat findings on the the mayor and recorder treasurer. they both have called me and our. Elderly and and nervous about covid Deborah at the request that we make a staff is it there to see if their findings have been corrected and then report back to the Committee at the next meeting. Without objection will follow staff recommendations. On page nine we have the city of Shannon Hills. This is still under previously deferred reports the mayor called and he requested for the October meeting he was going to be out of town today staff recommend we defer. You think we'll get to for the response. Thirty one subject to the. Senate. No okay without objection will follow the guidelines of the recommendation of the audit committee. On page ten we had a finding on the twenty first judicial district prosecuting attorney that was referred to the Attorney General of the office had thirteen and fourteen vehicles for use by law enforcement agencies within the drug task force as well as a prosecutor deputy prosecutors during nineteen twenty. all the DTN have vehicle policy did not require usage logs to cooperate a business purpose for vehicle use edition during nineteen and twenty eleven credit cards were signed office employees as follows one of the prosecutor eight two deputy prosecutors and to to members of the twelve twenty first usually District drug task force our review credit card statements indicating adequately documented charges totaling seventy three hundred twenty two hundred nine hundred and twenty four nineteen twenty in the first months of twenty one respectively. These charges totaling ten thousand are listed below thirty six hundred hotels thirty three hundred four gas stations thirteen hundred a vehicle rental rental vendors twelve fifteen charging miscellaneous vendors six seventy three restaurants three forty seven for non business items that were subsequently reimbursed and ten dollars for a gift card a similar finding was issued in the prior report This has been referred the Attorney General and it's under. It's up to them as to what they're gonna do with it Staff recommends we file. Without objection. On page thirteen. We have the city of England had a finding referred to the prosecuting attorney and the mayor for treasure the C. Fite funds on seven hundred twenty per city employees to attend the England chamber of commerce banquet staff recommend we file. Without objection. On page fourteen. We have the city of Alexander there is a finding referred to the prosecuting attorney under the mayor the city expended funds for improvements on land the city does not own in conflict with article twelve section five according to an appraisal the improvements which included is a bow found walking trails in a bathroom value is a hundred and ten thousand dollars. you can see from the response the city was under the impression they did on the land and they're trying to work something out with the person that does. Hi staff would recommend we file without objection. I just under that the town agreed to group with bill had binding upon in regard to the PA on the Maring recorder treasurer they had fifteen thousand dollars in right party transactions forty two ten and fifty eight seventy five in twenty nineteen to the mayor for mowing was talking back working miscellaneous labor. Seven hundred and thirteen hundred and twenty nineteen to council members and their spouses for mowing spraying the miscellaneous labor three sixty one four fifty two page twenty and nineteen respectively to businesses on by council members for truck repairs and three hundred twenty paid in nineteen to business owned by the mayor for repairs. Although the council passed an ordinance in two thousand eleven allowing the town to conduct business with the mayor and council members the ordinance did not specify the extent of this authority is required by code I did get a response yesterday. I with a copy of the new ordinance they filed the appears to property address this staff would recommend we file without objection. On page fifteen there's a city of Hartford. this is still under a report your prior to the prosecuting attorney under the mayor of the city pay thirty one hundred and twenty twenty for expenses related to reinstate the recorder treasures law license which was not required for the duties of this position in conflict with article twelve section five in addition this payment was not included as taxable income for the quarter treasure. It has been reverted prosecuting attorney for further review staff recommend we file. Without objection. I continuing on page fifteen has the city of Tontitown A reporter for to the prosecuting attorney under the mayor review of selected expenditures for the period January one nineteen through December thirty one twenty reveal the following disbursements totaling eighty seven hundred an apparent conflict with a public purpose doctrine in article twelve section five. A seventy four thirty six for the rental of an Olympic tanning chairs for memorial service for former mayor in twelve hundred for the purchases for employee luncheons with that document business purpose. the mayor did have a pretty lengthy response there. some of the things in his response we couldn't document but again this is been referred to the prosecuting attorney for further review hi staff would recommend we file without objection. On page sixteen of the city of Searcy had this is under porches repeat findings of the District Court Clerk was invited to be here I did not hear from her staff would recommend we defer this. Without objection. On page seventeen we have the city of Bradford Again she was the District Court Clerk was invited to attend as well as just three this. The two of the record treasure should not be bold those will not repeat the one of the district there's a new official there's why wouldn't consider it repeat but the District Court Clerk should have been here today Stafford recommend we defer this one as well without objection. sales bill on page eighteen. agreed upon procedures and compilation report the city sewer system was not performed and submitted to a LA. the mayor did call and said that The records for this are at the CPA's office he is a police chief in another town and has a lot of people out sick and so he could not be here today. if the committee is okay with this if you can get that already done sent to me before the next meeting would it be okay if we did not ask him to come please. Without objection. Okay on the same page under Hempstead County there was a repeat finding on the share of An information systems witness about a disaster recovery plan we did determine that that has been corrected and staff would recommend we filed in state county. Without objection. On page nineteen we have three reports that there that had the did not have responses at the time that we got the synopsis together since then we have received responses staff recommend we filed Bodcaw water system and people to our department for nineteen and twenty. Okay without objection without of. Okay homepages nineteen to twenty three or twenty two reports with findings with responses I will be happy to answer any questions anybody has about those. If there are no questions staff would recommend we file those. Give it by just a minute thunderstruck. And I got any questions on any of those. Without objection. Then on pages twenty four and twenty five there thirty four reports with no findings staff recommend we favour as well. Am I got injection the following those with no findings. I didn't think so so without objection I will file. Senator garner you got anything to add to this meeting. Okay we'll see you all on October the seventh unless we're in session and Otherwise we'll see you then and thank you all for your perseverance and staying with us