LEGISLATIVE JOINT AUDITING- COUNTIES AND MUNICIPALITIES

AI recap

Transcript

If you'll stand with me, please. Father, we come in this moment to pause to thank you for this beautiful day that you have given us, and for the opportunity to live in the state that we live in and all the wonderful things that our state has to offer us just free from you. We thank you for that, and we thank you for all the blessings that you give us and all the great things that you endow upon us. Father, I ask that we will be good stewards of what you've entrusted to us. I pray that you will be over this body as we deliberate those matters that come before us, give us the wisdom and the knowledge to do those things that are right and just in your blessed name, I pray, Amen. I believe everybody's had an opportunity to look at the minutes from September, so I need a motion in a second to approve the minutes motion. I need a second. Say a motion second. All in favor of approving the minutes of September, say aye. And all opposed, say nay. Eyes have it, the minutes are approved. Miscalculate, you're recognized. Thank you, sir. The update on the private reports for the water and sewer delinquent for the year and December 31, 2023. We've had no change from the prior year. We have the same three entities that have not turned in their water reports. For the year ending, December 2024, I think the handout that you all have shows 20 that we're missing for 24. We've since received gold, so we're down to 19. This concludes my report. What are you reading? What are you reading? Oh, I think you just accept it. Accept it. All right, with that objection, we will accept this report. Next is item D update on private reports. The private reports update, the delinquent report as of the year end of December 2024. The city of Boxite still has a delinquent report and that concludes my report. With that objection, we'll accept these reports. The same none. You're clear for item E. Item E. Yes, so there's a discussion on non-compliance for the misuse of funds at the city of Jericho and with the chair's permission. If we could just go ahead and cover Jericho at the same time. Yes, that would be fine. We can flip over to page five. And in the middle of the page is a finding for restricted funds of over $57,000 that were not transferred to the street fund from the general fund as required by Arkansas Code. The town received approval by the legislative joint auditing committee on February 9, 2024 to pay $100 and $200 alternating each month for three years and to pay $300 monthly thereafter, thereafter, which would total $1500 in the current year for getting marks of 24. However, the town only paid a little over $1,000, which was only 67% in 2024. This is a repeat finding. Since we have presented this report, we've gone back and received information from them that in May, they made a $1,200 payment to get completely caught up and then they have since made their June, July and August 26 payments so they are currently caught up. We did invite Mayor Aida Shempert as well as Recorder Treasurer Elaine DePri. Miss Shempert is actually having surgery today and unable to attend. And Miss Elaine DePri is a school teacher and also unable to attend. If staff has no questions, I'm sorry, if the committee has no questions, we recommend you defer. With that objection, we will defer this report. Saying none, report is deferred. Next on the agenda is Aida Melton. Aida Melton is the discussion of reports. The first one we have is a special report for the six regional Solid Waste Management Districts and we have staff member Charlie Camp here to present this report. Mr. Camp, please make a presentation. Thank you, Mr. Chair. Six findings were issued with the Kalasky County District Finding One involved payroll items. Sower increases contracts for services and employee bonuses not properly approved by the board. This finding was referred to the six judicial prosecuting attorney and the attorney general. The remaining findings involved credit card disbursements without proper supporting documentation at the time the payment was made. Contracts not properly approved by the board. Issues related to car allowances, personal use of Kalasky County District vehicles and cell phones. Competitive bids not being solicited for the cost of multiple services and lack of electronic funds payment system with written policies and procedures for internal accounting controls and documentation for audit and accounting purposes. Other matters included the Kalasky County District expended $312,977 in public monies for advertising which appears excessive in comparison with the maintenance expense by other districts in this report has noted in a prior report the Kalasky County District had a contract with a vendor that required the vendor to repair and maintain district owned equipment located at the vendor's facility and used by the vendor. However, the district paid for maintenance of the equipment from the district's maintenance and repair capital fund subsequent to the issuance of the prior report. The district closes fund and saw 46 trailers to the vendor for substantially less than the purchase price. Finally, other items were sold to a second vendor but detailed descriptions and purchase prices were not available for items in this sale. Mr. Chair, this concludes my report. All right. Thank you, Representative Dolby, you're recognized for question. Yeah, I just have a question for the staff. In regard to this report, and I saw that there were a couple of places in there where it says it was referred to the prosecuting attorney and the attorney general has the entire report been referred to them and not just those particular items. Yes, ma'am, to the special reports, if one or two findings is referred, they receive a copy of the whole report. And have you heard anything back from those entities yet? That I do not know. I'll check on that. Okay, okay. With that, Mr. Chair, I would move that we file this report. We have a motion of second to file the report and all in favor say aye. I'll oppose say no. Saying none, I make the motion carries to file the report. Go ahead and discuss the way. Okay, thank you, Chair. The next two are going to be on page four. We have two private audit reports that were submitted, the Lakeside Water Association and the West Stone County Water Association. We have not received responses for either one of these and staff recommends we defer these. With that objection, we'll part of the report. Okay, next, continuing on page four is the City of Grady for the year ending 2025. The finding under the mayor and audit or agreed upon procedures report has not been obtained for the Grady Water and sewer system since 2017. This is a repeat finding. We have an update to this finding. We have since received their reports in August of 26 and their turn back has been reinstated. The next finding is under the mayor and the recorder treasure. In February 25, a little over 64,000 was paid from the criminal, the restricted criminal incarceration funds for water well repairs and non-compliance with code. When combined with the amount due from 24, the City owes the criminal incarceration fund almost $85,000 as of December 31, 2025. The City Council approved to pay the criminal incarceration fund $500 per month until repaid in full. In 25, the City made total payments of $6,000 to reduce this balance. This is a repeat finding. And we have the mayor Charles Knight and recorder treasure Lindley Powell here today. With the mayor and the recorder treasure, please come to the table, please. If you would, would you state your name and position for the record, please? You can turn it on, please. It should be a button at the base. Charles Knight, mayor, City of Grady. Lindley Powell, recorder treasure, City of Grady. Mayor, do you have an open statement? No, I just like to say we're paying it back as indicated. This was a necessary repair. We had a wheel that the bottom blew out on us. We had to dig it deeper and to get back into the water, to tell you what to stop it from pumping sand. And so we was doing what was necessary. Are there any questions of the committee? I'll make a motion that we file the report. It's a second, all in favor. I, I, any opposed, saying none by the board, the report will be filed. Thank you, Mayor. Thank you. Ms. Gasser, wait. Thank you. Continuing on page six, we have the City of Marble for the year ending 2024. Thank you, Mayor. Thank you, Mayor. Thank you. Thank you. Continuing on page six, we have the City of Marble for the year ending 2024. Under the district court clerk, the balances remaining in the bank account were not properly identified with receipt numbers for cases not yet adjudicated. And the payments on all unpaid individual time accounts is required by Arkansas Code. This is repeat finding. We defer this report in September of 26 to follow up with Ms. Williams. Is she here today? She was on the invitation list. So we did follow up with her on September 15th, 26th. We discussed with her the finding to make sure that she understood. We believe she did understand and she did agree that those balances were unidentified. If there are no questions, we recommend we file this report. With that rejection, we will file it. I'm sorry, Representative Dobby, you're recognized for a question. I just have a quick question for staff. In these regards, because on like the district, this is something that's not unusual on these district court clerk matters. And I understand that the accounting is difficult, but when y'all, the department audit talks to them and everything, do you also suggest to them and put them in touch with the administrative office of courts because they have someone over there that can teach these folks what to do and how to clean up their records? Yes, ma'am. Yes, ma'am, we have given them information from Kristen Clark with the AOC. We have given them her name, and I think there's one other gentleman's name that we have been given in the past, so we do offer that information to get them help. Okay, because I know that they have seminars on it and they train them and all of that. So, okay, I just wanted to make sure that information was getting moved on. Thank you. Thank you, Representative. Without objection, we will file this report, saying none. Miss Cassidy. Thank you. The town of Mount Vernon for the year, ended December 31st, 2024. The first finding is under the recorder treasure. The recorder treasure reimbursed herself $1,320 and did not maintain adequate supporting documentation for the reimbursement and noncompliance with code or provide a business purpose. Therefore, the validity of this disbursement could not be determined. The report, this particular finding has been referred to both the prosecuting attorney and the attorney general and certified to the bond board. The city does have a new recorder treasure as of 2025. The next finding is under the mayor. The governing body reviewed the prior year report. However, the review was not at the first regulatory scheduled meeting following the receipt of the report and the minutes did not document the review of the findings and recommendations and the action taken by the governing body as required by code. This was a repeat finding and we have mayor Jonathan Hawkins here today. Mayor, would you come in at the table, please? If you would, would you state your position in your name for the record, please? And your mic is on, looks like? Is it on? Yes. Jonathan Hawkins, mayor of the city of Mount Vernon. Do you have a statement that you'd like to make at this time, Mayor? No, sir. Are there any questions by the committee? I have a representative. I'll be your recognized. Thank you, Mr. Chair. Excuse me, Mayor. And thank you for being here. On the bottom of this report, it's list of findings as the governing body reviewed the prior report. However, the review was not the first regulatory scheduled meeting following receipt of the report. And there were similar findings in the past. Have you now reviewed that report and has all of that been done as directed? Yes, it has. Okay, thank you. Are there any other questions on the mayor? With that objection, we will file this report, Mayor. You're dismissed. Thank you for your time. Thank you. Okay, continuing on page eight. The city of art now for the year ending December 31st, 2024. Finding under the mayor, the governing body did not adopt the budgets by ordinance or resolution in non-compliance with Arkansas code. This is a repeat finding. The following issues were noted when reviewing payroll records, internal revenue service, first quarter, 941 report was not provided. The RRS form W3 was not provided. Federal taxes were not always remitted by the city. Only two payments were made to the RRS in 2024. And Department of Finance Administration form AR-3 was not provided. This is a repeat finding. Accounting procedures for municipalities are set forth in Arkansas code. The city was not in compliance with these codes and other proper accounting procedures as noted below. Monthly bank reconciliation were not prepared for the ARPA fund. The general fund bank account was not properly reconciled. Bank reconciliation were not approved by someone other than the prepare. Cash receipts and disbursement journals were not properly maintained. Pre-neighbored receipts were not issued for all funds received. This was a repeat finding. And although schedule one shows a cash balance of over 15,000 in the general fund, the city owes a significant amount to the RRS, which has not been paid as a report date. As shown in this report when the outstanding amount was considered, the general fund had a deficit balance of over $17,000 for the year into 24. This is a repeat finding. We invited Mayor LaTrice Taylor. She did not sign in so I am not sure if she is here today. Mayor, you hear LaTrice Taylor? Can you come to the table, please? What's wrong with her? I don't think she's here. Well, there's a woman. They're down there doing sign language. All right, I guess I misinterpreted sign language if someone trying to get my attention. But with that being said, without objection, we will file this report. Excuse me, defer this report. I said I was going to the jack file. Excuse me, defer. I'm sorry. Yes, Senator Johnson. I mean, yes, Senator Johnson. Thank you. Chairman, ask what? Yes, ma'am. It says a significant amount to the RRS, not to significant. It's about $33,000. I mean, no, that I think. So I hope that she will join me. I'm sorry, I thought it was all right. Thank you, Mr. Chairman. That was represented right here by question. Yes, sir. I do. Senator Stone, it says on the second finding that federal taxes are not always remitted by the city. Only two payments were made to the RRS in 2024. Do they have to do one of those every month? Yes, sir. And they should. Only twice. Yes, sir. Well, that's not good. OK, thank you. That's not good. No, that's not good. Representative Dalby, can you recognize it? Thank you, Mr. Chair. If I feel like I'm asking way too many questions to talk about. I'm curious, Ms. Gasway, on the very last one on the finding about the schedule showing cash balance of $15,000. They owe significant amount. And then they have a deficit balance of $17,000. Is that their complete deficit? Or is there more deficit in their balance? Do you know? Yes, ma'am. That would be the deficit. If we took the $33,000 that they owed and they had to pay it then, that would be what would cause the deficit. And is that $33,000, also including any of the penalties, and interest, and all of that? So I would say we don't know that amount. So that's a guess of it. So that $17,000 could be greater. Yes, ma'am. OK, thank you. Yes, ma'am. Any other questions? With that objection, we will file this report. Excuse me. The fur. I'm going to get it straight here in just a second. OK, continuing on with page 9 at the town of Strawberry, for the year into December 31, 2025. This finding is on the mayor's street fund. Dispartments exceeded budget by over $8,000 or 33% in noncompliance with Arkansas Code. This is a repeat finding. And we have invited Mayor Stanley Mailant here. Mayor, would you come to the table, please? Mayor, if you would, would you state your name and position for the record, please? I am Stanley Mailant, I'm Mayor of Strawberry, Arkansas. Do you have an open statement that you would like to make? Well, how this came about, we fixed a couple culprits in our town that was needed. We amended the budget the first time. Second time, we had one where the school bus was crossing. They called me at my work and told me that we needed to change that tile out. I told them to go ahead and do it. And I failed to amend my budget again. It was an oversight on my part. That's about all I got to say. All right. Are there any questions of the mayor from the committee? Thank you, Mayor. Saying none, but that objection, we will file this report. Thank you, Mayor. Thank you. And continuing on page nine, the city of Weldon for the year ended December 2025. This finding is under the recorder treasure. Bank accounts for the general and volunteer fire funds were not properly reconciled and reconciliation were not properly approved by someone other than the preparer. This is a repeat finding. We did invite the recorder treasure or Beverly Toole today. Is Mr. Toole available? Mr. Chair? Yes, I don't believe they could be here. Okay. I have visited the municipal league and I believe some of the other members have to. They have met with the folks at Weldon and have retrained them on how to do it. And they believe that everything is squared away. I would ask that we file a report if there is any objection. Senator Johnson. Exactly what Senator Clark said. All right. I was great to do it. So with that objection, we will file the report. Okay, and then moving on to page nine at the bottom. Arkansas County for the year ended December 24. This finding is under the county judge. Federal guidelines require that management obtain a federal compliance audit when federal expenditures exceed $750, which occurred in 2023. As a report date, the county had obtained an engagement letter. However, the audit had not been completed. The county could be responsible for repayment of federal expenditures if noncompliance is noted during a federal compliance audit. This is a repeat finding and we have county judge Thomas Eddie Best here today. Judge, would you come to the table please? If you would state your name and your position for the record, please. Thomas, he best Arkansas County judge. Judge, do you have an open statement to make? It was my understanding before I came that the completion of that audit was sent to you by email. And also the reasons why we didn't have it in on time. My admin repeatedly sent emails asking for this audit to be turned in to legislative audit. And it was not, but since it has been completed and turned in, it was my understanding. Are there any questions of the judge about the committee, Senator Johnson? Thank you, Mr. Chairman. Judge, this is a federal compliance audit. Is it also sent to whatever the relevant federal agency was that requires this? Yes, that was my understanding. Can you tell us what agency that was? The agency that we, the people we engaged to do the audit or who it was sent to. No, which federal agency gave you more than $750,000 gave the county more than $750,000? I can remember the acronym, but the acronyms are good. We know some of them. It was a SFLA, I mean, SFL, something other was acronym. So, you know what that is, was guess. It was, this was COVID funds. I see. It's part of that, okay. Well, but just make, I mean, we're glad to get the information. But, you know, the feds kind of like to get that too if it was their money. So just make sure you met the compliance in the future. Okay. Make sure it's sent to the right everybody is supposed to get it, especially for that much money. All right. Thank you, guys. Thank you, Mr. Chair. Are there any other questions with that objection? We will file this report. Your dismiss, thank you. Okay, and then starting on page 10, Phillips County for the year ending December 31, 2024, this finding is under the county judge and the county clerk. From January to May of 24, two public defenders were paid over $12,000. The county clerk refused to pay expenses after May 2nd unless supporting documentation was provided. On December 17th of 24, 15 days after the complaint was filed, a court order was issued stating that over 9,000 be paid to the public defenders based on invoices submitted to the clerk. Upon audit inspection, it was determined that the invoices contained expense categories but not supporting documentation. Therefore, we were unable to determine if the claims were for business conducted by the public defenders. At the request of the audit staff, the public defender submitted supporting documentation for claims for three months of 2025. Our review of those three months revealed claims totaling almost 2,500 were undocumented. In addition, we noted bills for items such as utilities and phone expenses were not prorated between county public defender expenses and a public defender's private business expense. And based on the invoices received, bills sometimes include past due amounts and or late fees which could potentially lead to overpayments. The next finding is under the county judge and analysis of the county judge's credit card statements from January 19, 24 through August 19th of 25 revealed the following purchases for which a business purpose could not be determined. Over 16,000 in unallowable purchases of 84 gift cards and prepaid debit cards. Over 18,000 for the following questionable purchases. 9700 for 145 prepaid phone cards. $1,900 for computers, software, a printer, and office supplies. Almost 1,600 for disposable paper goods. Over 1,200 for 163 candles and scented wax products as well as air freshener. Almost 1,200 for laundry detergent, hand soap, and miscellaneous household items. $671 for phone accessories, charging devices, and Apple AirPods, along with over 1,800 for other items. Audit staff could not locate the computers or vacuum at the county offices. We also noted 43 credit card receipts presented for payment of multiple claims. 146 purchases for which adequate supporting documentation was not included with the claim. 27 receipts that appear to have been manipulated but were included in the claims. Because supporting documentation provided was altered or inadequate, we were unable to determine if these purchases or for legitimate business purposes. Flipping over to page 11, fixed asset records were not properly maintained as required by code. Beginning balances did not agree with the prior year ending balances. Editions and deletions were not accurately recorded. Additionally, five of the items selected were not made available for siding. The following issues were noted with finance purchase agreements. Like a proper record keeping resulted in numerous duplicate payments. Expenditures for finance purchases were not classified as principal and interest. And payments were not always made timely resulting in late charges. The county did not document the pro-ration of insurance across the fines. The pro-ration of insurance was not reasonable, resulting in restrictive funds being used for unallowable purposes. Road, justice complex, emergency 911 and county recorder's cost fines were overcharged for 24 and 23, totaling almost 60,000, 64,000, 28,000 and 400 respectively. And the minutes did not document the review of the findings and the action taken by the court as required by code. These were all repeat findings. We have invited the county judge Clark Hall here today. Mr. Hall, please come to the end of the table. I have a quick question for staff while he's coming to the table. Was Mr. Hall the county judge during all of this time? Yes, ma'am. Okay, thank you. All right. Mr. Hall, if you would, would you state your name and position for the record, please? Clark Hall, Phillips County Judge. May I mean, what's your name now? Hi, my name is Brittany Webb, and I'm an attorney for the county. All right, thank you. Judge, do you have an open statement? I'm ready to address these issues one at a time. All right. Does anybody, does anybody have a question of the judge? That's letting finish first. Well, he's, oh, well, I'm sorry. Go ahead and make your statement, please. He said he didn't have a statement. Well, I thought that's what he said, Senator Johnson. He doesn't have a statement, so he's ready for questions if anybody has any. Do you have one, are I representative, Cooper, you're recognized? Judge, could you walk us through this? Looks like over $35,000 of questionable credit card purchases. Up on being notified by the audit state auditors that there was an issue with the credit card to county and immediately recalled all county card credit cards and they're no longer in use. There matter has been referred to the Arkansas State Police and the county is cooperating with the Arkansas State Police investigation. And I have been told I will be a witness so that's about as much as I can discuss. Okay, so basically you just read the response that's on the paper we have in front of us. Were these purchases that were made by you? Or were these? I'm not, I was not indicted. There's been some employee who has been indicted. Okay, so a county employee was making these purchases with the county credit card. There was a credit card that we did not know was even in circulation that was being used by an unauthorized employee. Okay, so county employee made these purchases then. A county employee was making the purchases. And are they still an employee of the county? No, sure. Okay, all right, thank you. Representative, I'll be here to recognize. Thank you, Mr. Chair. Were all of these items purchased in one month's time? No, ma'am, I think over several months. Over several months? My understanding. Okay, and so this employee had this credit card. I'm trying to follow what you just said to our vice chair. This employee had this credit card making these payments. I mean, purchases over a number of months. And then I hate to assume anything, but I was assuming that that gets turned in and somebody in the county was paying it. Is that correct? Without checking in to buy it, it was good. What happened, what, best we can determine. And in conversations with the law enforcement state police, is that the employee was taken old invoices and manipulating them on the computer to change the due date and the date and submitting accurate invoices for products that we would use on a daily basis and for the plan to be over to Walmart. That's best I know about it. I don't know a lot more other than, I'm working with it in Arkansas State Police and when they ask for information, we do our best to provide it. Yes. And I appreciate that, and I'm glad you're working with them. Against my, I'm just curious that it didn't raise, this was found out by audit, correct? Or did you all find out? Actually, my understanding, my understanding, and I'm not accurate at whether audit informed me about it. But I think if my understanding was that a Walmart employee made an inquiry with the management in Walmart and we held a West corner, and they forwarded to, and now that's what I would tell you. Sure, and I understand it. It's not necessarily important. I'm just looking over this list and I'm just kind of floored by the whole idea that no one in the county would have said, gosh, that's an awful lot for scented wax products and candles. You know, that kind of stuff. I was just curious as to what are your, what are your plans now to catch these kinds of things? Have you put any stopgaps? Have you put in plans in place so that this doesn't- There's no more credit cards in Phyllis County, Arkansas. Well, but that doesn't keep somebody, I'm sorry, I'm not arguing, but when you say that, but that doesn't keep somebody from manipulating an invoice on a computer, have you stopped any of those kinds of things? Have you put some safeguards in that so that you don't have an employee manipulating something via computer? Well, ma'am. I mean, this is tax payer money. I'm not arguing, but this is a lot of tax payer money. I understand where you're coming from and I probably should use my tax money too. I've been in this business for 44 years, and I've had several incidents where employees have done illegal things. But we hire people on best intentions and assume that they're honest, hard-working, or candid. I don't know why this employee did what they did. It's certainly an embarrassment for me to finish up my career with this incident on my record. We do diligently check all our warrants when they come in, the best we can. But in this case, she was submitting fraudulent invoices on a legitimate claim, and we couldn't, we wouldn't know the difference until audit figured it out. But it's not the greatest thing in my career had to deal with this. I've done it three times. This is my third trip on this. This is the worst I've ever been in. But it is a sad situation. And especially when you have people who you put a lot of faith and trust in their character and their reputation and their family background and they do things that is detrimental to the welfare of the community, it's heartbreaking. Sure, I can't answer your question. What you're trying to get to, because we look at best we can because we get lots of warrants and lots of claims in every week. And we try to go through them all. But we miss them. Okay, and I appreciate that. So I guess the answer is no, you've not added any additional safeguards in regard to computers that might could change that. I would like to look over if I may one more question and I'll be through. Thank you, Mr. Chair. Over on page, well, it's our page 11 of the report and it says the county did not document the pro-ration, the pro-ration of insurance cross funds and the, it was not reasonable, resulting in restricted funds being used for unallowable purposes. And then we start seeing the amounts totaling 59,000, 64,000, 28,000 and $400 and a similar filing was filed and the response was the county acknowledges this finding and is implementing corrective measures going forward. Could you please tell the committee what the corrective measures are? Well, here's the background of that. Best I found out after the reading of report. We had insurance committee and bills from for facilities and no money to pay in those individual accounts. And so they paid them where there was out of accounts that had money, which is a road department and other restricted funds under the loan to me. But they were intent to, soon as the money comes in to clean it up, if they didn't get back to it. That's what I was told after the fact from the employees, they didn't have the money in those accounts to pay and so they paid it out of the accounts ahead money in it. And then they didn't clean it up when the money came back in the county general. So that's what I was told today. And I understand but can you tell us what, because your response is that you've taken, you're taking corrective action. Could you just briefly say what the corrective action is? It's been corrected in 25 and 26. This is 2024 work. I understand. And so you're now telling this, that that's now taken care of and you're not going to have this problem again. Is that correct? That's my understanding from the staff. You have any more questions, Representative Senator Hammer? You're recognized for a question. Thank you, good afternoon, Judge. Thanks for your long service to the state and the county, a couple of questions. The manipulation, was that like altered amounts that were handwritten on it, or do you know what the, what the method of manipulation was? I believe the furniture, the credit card, is that what you're referring to? Yes, sir. I did not know. OK. OK. And let me explain. The reason I'm such a love politician, I can't hear it for. So you got to be very clear and speaking up from me to understand what your question is, because I missed part of it, so you repaid it, please. Yes, sir. The manipulation that is mentioned about the receipts, how were they manipulated, were they handwritten, do you know? No, so they were on a computer. They were on a computer. They were re-guined on a computer. So they weren't original receipts then? They appear to be, according to what I was telling, they appear to be original receipts. OK. And the second question, the 145 prepaid phone cards for the 9763, all this is surrounding one employee. Is that correct? To my knowledge, and with what I have information from the Arxustate Police, it's just right now one has been charged. OK. The, what I hear you saying as to why these were not caught sooner than later, is because of the volume of receipts that were coming into the office, and the systems were not able to identify them at the time they were being paid. Is that the position they'll take? I think that's a yes to your answer. Is the computers, computers have the ability to do a lot of things that we couldn't do a few years ago? OK. And the person who is reported to have done all of this, were they working in the office where the bills were being paid, or were they outside of the office? They were inside the office where the bills were worn for being drawn up and paid and submitted. And nobody else in that office caught it. This was a, this was a one individual in a single office who was drawn up, writing up, worn from, from, from, from, from, from, from, from conversations with the, people in the courthouse and the, the, the, the, the, that, there was two credit cards with Walmart in the county. And the, the, the, the, the, the, the, the, the, the, the, credit card with Walmart in the county. To our knowledge, that we found out when the audits found out they were the third card that the administration we didn't know about. And they were using that card because otherwise if you want to use a credit card in Phillips County, you had to come to the, chief deputy, get the credit card, go buy your product, bring it back, bring your receipts, we would have a documentation. Okay. My understanding she had this, they had this other credit card that they were using fixing the awards of the claims or the invoices on a computer at home. And they were drawn up the claims and, and submitting. So, I mean, they were, it was true that we oversight was not where it should have been. And certainly checks and balances were not in place where I could should have been. But it happened. Okay. And the last question is going to kind of tag on to Representative Dolby's question. It's, it sounds like there was a failure for segregation of duties because one person was handling it. So, has corrective action then been put in place to where it's not just one person doing that. Do you not have two people that are reviewing this? We have three now. You have three. That's one on here. Thank you. Representative Brigh. You recognize four questions. Yes. Thank you Senator Stone. Judge Clark, let me ask you this. That's 60, 59, 64, 26, and $400. When those claims, which we're calling them warrants, when they go through, was that amount, sir, was it the correct amount on the front end or did they just rework all that stuff and put some kind of a charge on there and turn it back into the county? I'm so sorry. Are you referring to the credit cards or the insurance paration? I'm sorry. I'm having trouble hearing you. We're talking about that debt amount of four different amounts. On the insurance. Thank you. Okay. Thank you. That would be insurance. Okay. Okay. Okay. I'm all right. Okay. But the only thing is, was it overcharged? Was the insurance overcharged, Judge? Overcharged, yes sir? They were taking money out of the accounts that shouldn't have taken money out of to cover an insurance that we owed that we owed for the whole county. For instance, they took $69,000 out of the road department, which is a restricted fund to pay the insurance on all the buildings in the county buildings. I'm just giving that an example of how my perception of what happened because there wasn't any money available to cover all of the interests that came to you. They were just picking funds that had money and paying it, and then when it got time when the money came back, they were supposed to put it straightened out and apparently they didn't. Well, Judge, let me ask you this. Of that money for insurance, you know, we're always a year behind. Well, we really started a year, a little bit ahead, you know, in November and December, far the budget for the next year. Did this look like it was wrong to you, sir? I didn't see it until they popped up and audit. I didn't see this finding until they came in audit. But I don't see that kind of... I'm not that detailed on the budget. Well, Judge, what I would like to understand, if you have these four different amounts, why would that not throw up a flag when that warrant came through for us to go along with? Because I would assume... If I got a warrant in it says, Autumn of caterpillar or insurance for the trucks at the road department, and it was $59,000, I would assume that was a charge that AAC is charging me for insurance. I don't know the fee. But, Judge, let me ask you this. When that warrant was turned into you, would that warrant not be really wrong? It was a wrong amount, I'm guessing. I wouldn't know what they're right about with a ban. Corrections. But I will... I want to say that you brought up this issue and it implies to reserve all these issues in this finding. And a lot of has to do with the road department. Fortunately for us, they have changed the audit with audit's help. We finally got to corn court to change the threshold of the inventory value from $500 to $5,000, which is eliminated half of our problems with the inventory issues. One of the biggest issues facing us, or me, I had an excellent road superintendent who was trying to take care of the road. Managed the paperwork and take care of the secretary's responsibilities at the same time. He quit on me. Just suddenly he was resigned. It put us in a major bind. That's one of the reasons we did know we were spending more money than we had. And he quit on me. And then the secretary quit. And we have completely reorganized the road department now that we'll be more intuned to Johnny to what you're asking. We'll know more on detail, because I've gone from a secretary to an office manager concept. You know, followed once. Yes, one more. Judge Clark. Judge Clark. Let me ask you this though, sir. When that warrant came through for insurance, did it have the right top heading? And everything on it? And the bill was it properly? There on the bill. Representative, I'm not necessarily in sign that warrant. I don't sign every warrant that comes through. My chief deputy handles probably 60% of the warrant. And other understanding is if the warrant is from a legitimate vendor and there's money in that account and it's a legal bill, we have very little respect except to approve it, to pay it. If we look at something, it does look right. And we find one or two or three every month that we question about the validity of that claim. But I don't sign every warrant or every claim that comes into Phillips County, Arkansas. I mean, there's hundreds of them. And I don't sign every one of them. So this could have been for as I know, for as I know, the insurance could have been for $10 or it could have been for $100,000. I don't know. I can't answer your question because I wasn't physically there or I would did not. I don't know what the actual interest is because it comes in. From the bill comes in, the bill comes in from the AC. And we're supposed to divide it out based on our inventory list. That's my understanding how you're supposed to do it. The road to get the problem, the sheriff gets the problem, the buildings and the maintenance, all that gets a different division of their value. I don't do that. That's County, Treasurer County, Clerk County, my chief of staff. They work all that out to make sure the bills get paid in a timely manner. Representative Bady, do you have a question? Senator Johnson, you're recognized. Thank you, Mr. Chairman. Judge Hall, you've had a long career, public service. I thank you for that. I'm sorry you're having to deal with this at this point in your career. But as far as you can tell, it's systemically, have these issues been addressed to whoever your successor is, will be able to. I don't know. He can hire someone that doesn't do right just like you inadvertently. He hired someone that's wrong, dude. But it's systems in place at this moment, maybe, to avoid these kinds of things. I mean, we know these kinds of things can happen. But this, because of the amount and the number of items that we're looking at, is there someone, maybe, separate eyeballs looking at these things to avoid this in the future? Representative, what I can say is, I am a senator. Y'all know you missed that a long way. I remember when you're in the house and you're my friend, I thank you. I appreciate that. And I had 60 more days than I'll be. I won't ever be back in this building again. I can assure y'all of that. For any reason, I did take a tour of the Capitol here just for an hour just to see how I remember what it was like when I was here. But back to your question. When I had a jail, I still had people bring it in contraband. I can't hire a bulletproof person. And I have priests for 44 years to ever employ. Don't steal money. You steal money. You're going to get caught still in money for the state of Arkansas or the county or the city. You're going to get caught. I mean, you can only warn these people. And you hoped that in 98% hardworking in Filves County. Now, in Filves County, Arkansas, one of the poorest counties in the state, one of the highest social issues in the state. My employees at the county, they work hard. And they're dedicated employees. 99 out of 100 are dedicated employees who work to give the extra mile to whatever they can to make the county better. And they're underpaid for what they're doing. I lose, the Filves County loses 3.4% revenue each year. And I lose a 3% factor. Inflation factor is a 7% cash flow issue that the county of Filves is facing every year. And we have been facing it for 10 years. When I got out of college in 1991, there was 50,000 people in Filves County. It's 13,000 there now. Folks. Managing government makes municipal or county government. Filves County is like going to war. And I appreciate what y'all did. And I appreciate the auditors. Because I don't look at my auditors, your auditors at enemy. They help me straighten out issues like we're talking about. And I didn't mean to come down here and get on a soapbox. But I want to take my personal privilege, Mr. Speaker, I guess, if y'all still allow that. I just want y'all to know that the majority of the employees in Filves County and in this city are hard-working people who care about their community. And this issue with the theft has not just traumatized me. My employees are traumatized and embarrassed about it. Because they look at the government and what they're doing is their family. So I just want to make that statement. I appreciate what y'all do and I understand it. But my folks, those folks are hard-working people. And we do have errors. We do make mistakes. I make them every day. And that's the reason to be quite honest with y'all. I have six women working for me and they want to hire another one. They said they didn't have seven to try to keep me straight. But that being said, I appreciate what y'all doing. I wish I could answer y'all your questions and make out. But 25 should get better. 26 is going to get a lot better. 26 is going to be, I will think you have a client audit. But based on 26, we have been very diligently in check and everything we can twice. And sometimes three times to make sure we're doing everything we're supposed to do. And we're following what the auditors are asking to tell us to do. So 24 was sorry. 25 is better. 26 is a lot better. And 27, I hope, which I won't be here while we can be better. Okay. Thank you, Judge. Thank you, Mr. Chair. Sorry to take your time. That's okay. I just want to indulge you just a little bit, being a former legislature. But with that being said, you're always welcome at the state Capitol. But preferably not in the end of this table anymore. I'll take you up on that. Thank you, Chairman. And without objection, we will file this report. Thank you. You're dismissed. All right, continuing on page 12. We have nine private engagements that were previously deferred. The first is the City of Smackover for the year ending December 2025. We have since received a response for this engagement and staff recommends we file this one. With that objection, we will file this report. The remaining eight private engagements. Carthage Water and Sewer System for 24, 23 and 22. Jefferson Public Water Authority, Norman Water and Sewer Department for 24 and 23. Spager Goose Camp, Water Users Association and the Valley Springs Water System. We have not received responses and staff recommends we defer these eight reports. Without objection, we will defer these eight reports. Senator Hammer, you're recognized. A question for staff, please. How many times have you notified them? Twice. All right, and they've not responded either time. No, sir. Mr. Chairman, I'd like to make a suggestion to the chair that how have you notified them? And writing. The first notification is made by letter. And then if we can scrounge up an email address, we'll email them. And before the next meeting, I will call email, send letters, whatever it takes. And we will eventually get a hold of them. Our parts can hold some of these smaller water associations that it's hard to get contact information. Has anybody just said, hey, we got it, but we can't come. Are they all just being non-responsive? We've sent the letters and they mails out and they just don't respond. They haven't been requested to come here. We're just simply trying to get a response. Have you sent a registered letter? Yeah, that's what they're going to ask. We have not seen. It's hard to find letters. Mr. Chair, it seems like a lot of these water systems have got the message, right? And are really trying to make an effort because unless I'm misinterpreting the lay of the land, it seems like a lot of them are getting in line, getting the work done, and we're getting down to the final few. I'd like to recommend what you said. And that is that we send them certified letters. And then the committee, we get those responses, show they're verified, and that that certified letter includes somebody we present at the next legislative meeting. And then if they don't show, then I think the committee could take it to a stronger level after that. Okay, do we, if you've heard the motion by Senator Hammer, do we have a second? I got a second by Senator Representative Rahol in favor say aye. Any opposed? I have it, so we will move forward. Okay, moving on to page 14. We have one report that has been certified to the bond board and referred to the prosecuting attorney and the attorney general. This is the city of Sherwood for the year ending December 31, 2025. The first finding is under the finance director. The concession stand revenue totaling over 35,000 exceeded deposits by over 3400 for the period February 21 through May 1st of 26. Due to multiple employees having access to the funds and lack of proper controls, we were unable to determine who was responsible for the funds when the funds were not deposited. Sorry, when the funds not deposited were actually collected. The other issue finding is the city of North Lurac notified ALA in February 2026 of an apparent loss of public funds related to a former employee who was concurrently employed by North Lurac, the Arkansas Department of Public Safety and the city of Sherwood. North Lurac employee was hired by the city of Sherwood as contract labor per city ordinance number 2480 dated January 24 to develop an officer wellness program and to provide counseling to officers. Sherwood was invoiced for 37 hours over 29 days between February 14, 24 and December 19 of 24, totaling over 6400 dollars. We noted some of the dates reported as work for North Lurac and ADPS overlapped with the days at the city of Sherwood was invoiced, with one day reflecting a combined total of 22 hours. These matters will also be reported in the ADPS audit. We did not invite anyone for this one. These reports were referred to the PA and the AG and the first one was also certified to the bond board. And if there are no questions, staff recommends we file this report. With that objection, we will file this report. Okay, next up we have eight reports that were referred to the prosecuting attorney and the attorney general. The first one is an investigative report and is on the city of Breyer Cliff, Water and Recreation. And we have staff member Charlie Camp here to present this report. Please proceed. Thank you, Mr. Chair. This report is issued in response to a request from the 14th judicial district prosecuting attorney for ALA to review selected transactions of the Breyer Cliff Water Recreation and Improvement District. ALA assistance was requested after the PA received allegations that district funds were being allocated to the city. During September 2005, the city and the district executed an agreement whereby the district leased its water system, clubhouse, pool, and surrounding real estate and road equipment to the city. The district agreed to remit all assessment fees collected less 3% to the city. This agreement was for a term of 25 years with the option to renew by the city. In return, the city agreed to maintain operation of the district's water system, possess and maintain the district's clubhouse, pool and surrounding real estate and pay the district 3% of all income derived from the real use of the clubhouse, pool, and surrounding real estate. Our review revealed the district did not properly transfer 97% of the assessment fees, totaling $22,653 to the city stipulated in the lease agreement. In addition, we noted various city council members and the recorder treasure also served in management positions for the district. The district agreed with our findings and provided the corrective action plan that includes paying the $22,653 that audit identified as being owed to the city. This is the part of the lease agreement. Mr. Chair, this concludes the final report. Are there any questions? With that objection, we will file this report. Okay, moving on to page 18. These are still reports referred to the PA in the AG's office. We have the city of Kingslin. For the year end of December 25th, the funding is under the mayor. The city paid over 3,200 to the utility director's business for services without an authorizing ordinance in apparent conflict with Arkansas code. We have not invited anyone for this one and staff recommends we file this report if there are no questions. With that objection, we will file this report. Next is the city of Paulin for the year end of December 31st of 25th. The funding is under the recorder treasure review of the city's 25 payroll records revealed IRS, orderly 941 records reports were not prepared or submitted in 25 and the city did not remit pay-o with holdings for 2025. Because the city has not received any correspondence from the IRS, we were unable to determine the total amount owed by the city, including any potential penalties and interest. This was referred to the PA in the AG. If there are no questions, staff recommends we file this report. With that objection, we will file this report. Next is Grant County for the year end of December 31st of 25th. The funding is under the museum director. The county paid $722 from the museum fund for an appreciation dinner hosted by the county museum board and staff for local officials and first responders in apparent conflict with Article 12 Section 5. This went to the PA in the AG. If there are no questions, staff recommends we file this report. Senator Johnson, you recognize four questions. Thank you, Mr. Chairman. Is anyone here from Grant County? No, sir. Nobody was invited. So this was the museum director that did this. Okay. Thank you. Thank you, Mr. Chairman. With that objection, we will file this report. Okay. Continuing on to page 19, Hampstead County for the year end of December 25th. The funding is under the county judge. Proceeds of over $3,600 from the sale of county scrap metal. During 25, we're not remitted to the county treasure as required by code. Due to multiple individuals having access to these funds, we were unable to determine the custodian of the funds not deposited. If the committee doesn't have any questions, staff recommends we file this report. Senator Hammer, you're recognized. The, did you determine. So was it, was it determined? This money just vanished? Yes, or that's my understanding. They were unable to locate these funds. Okay. So was this, this isn't being turned over. Anybody be in Vestgate? See, because. Yes, sir. It's been turned over to the prosecuting attorney and the attorney general. Okay, it was true. Okay. Thanks. With that objection, we will file this report. Okay. And on the top of page 20, we have three private reports. The first one is Antoine Water System for the year end in December of 25. The following deposits do not agree with the corresponding daily receipt report. There are 10 deposits that total a little over $23,000. This was referred to the PA and the AG. If there are no questions, staff recommends we file this report. With that objection, we will file this report. Okay, big low water and sewer department for the year ending December of 24. Out of the 10 selections of customer payments, we were able to agree eight payments by cash or check back to the bank deposit slip. And cash check composition. One customer payment could not be agreed to the bank deposit due to the cash check composition not being correct. But the total payments received according to the customer payment reports did agree to the bank deposit. One customer payment could not be agreed to the respective bank deposit at all. On further investigation, comparing the monthly customer payment records to the bank statements, we found the following exceptions. Three days of deposits according to the daily payment records could not be agreed to the bank deposit. Payments posted for one of those days were included in two bank deposits two months later but not included in the daily payment records for those particular days. One day's payment according to the daily payment records was deposited 17 days later into the bank. And one day's payments according to the daily payment record was deposited four months later into the bank. This was also referred to the PA and the AG and if there are no questions, we recommend we file. With that objection, we will file this report. And last on the page is the Bigger's Waterworks. This is for the year ending December 2017. Cash check composition of the deposit could not be agreed to the receipt information. Also referred to the PA and the AG and if there's no questions, we recommend we file this report. With that objection, we will file this report. Okay, on to page 21. We have four engagements with repeat findings. First is the city of Adona for the year ending December 31st of 25. Under the recorder treasure, compensation paid to elected officials was reported to the IRS on form 1099 NEC instead of form W2. In addition, applicable taxes were not withheld. This is a repeat finding and we have invited the recorder treasure Carolyn McAllister today. Mr. Calister available. If you would, would you state your name and position for the record please? Carolyn McAllister recorder treasure for the city of Adona. Mr. Calister, who are you? I'm Mark Colce, Mayor for City of Adona. Mayor, do you have an open statement that you would like to make? No, sir. Mr. Calister, do you have one? Yes, well, I have a question first. Last year when I came, you know, and we discussed this W2. Didn't the city have so many days that we had to correct it? Wouldn't it like 90 days or 30? No, I'm not aware of that. Maybe I've dreamed it. Okay. I don't recall that either. Okay. So anyhow, yes. Now H&R Block does do W2 forms, one for the mayor and one for me. And we do it on a quarterly basis. We pay them $100 every quarter. Okay. Are there any questions by the committee, Senator Johnson? Thank you, Mr. Chairman. Mr. Calister, this was really about using the 1099 NEC, which is non-employee compensation form when the U and the mayor are actually employees of the city. And that was, I presume, an error made by the H&R Block people. Is that correct? That is correct, because I asked them two years in a row and you all had informed me two years in a row to do that. And they kept saying we don't need to do it, but this last time. You think they now understand that? They now understand, yes. Okay. Thank you. Thank you, Mr. Chair. We have a motion to file the report into second. Second. All in favor say aye. Any opposed? Seeing none, make a motion. We file the report and you are dismissed. Thank you. Okay. Following on page 21, the town of Buckner for the years ending December 24 and 23. Under the recorder treasure, the 24 and 23 federal and state payroll with holdings were not remitted in a timely manner. This is a repeat finding. Also in 24 and 23 restricted street fund minis were improperly used for non-street related payments, and over $2,000 and $4800 respectively in non compliance with code. As a report date, the council has not passed an ordinance or resolution to pay back the amount due. I do have a follow-up to that last finding. The city has plans to cash a CD and it will cover the amount due to the street fund. We did invite recorder treasure Laura Gwynn today. Would you state your name position for the record please? My name is Laura Gwynn. I'm here on behalf of the city of Buckner as this treasure recorder. Okay. Do you have an open statement? No. All of the issue that's been noted here. We've already resolved this. We have for currently up to date on all of our payroll taxes and all that good stuff. Not to offer excuses, but unfortunately this period of time was just a, I had a personal crisis going on in my life. That involved a lot of other stuff and I just didn't give the attention to the things that I needed to give attention to. And this just happened to be the easiest area that was able to take. This was just the easiest area that was able to provide some relief that I just didn't take care of like I needed to. But either way, I've been the treasure for Buckner for 18 years and prior to this little gap here, there are no major significant issues with Buckner. You will not see me here again. Mr. Dixon asked me if I had a plan, no plan because you guys develop a great plan by calling people here because I've been like sick for two weeks over, you know, thinking I'm going to have to come here and figure out how I'm going to explain this. It's a situation that just is what it is, but it has been resolved. Well, I don't want to add to your pain, but I believe Senator Hammer has a question yet like to ask you. Wow. Wow. That's all right. Thank you. We love each other. I heard that you cast in a CD. Yes, sir. What happened with the Street Fund used? Buckner, if you guys are very familiar with Southwest Arkansas and what we have going on down there, Buckner just exists. Our services provide water to our community and that's it. We have like a hundred non-water customers. We're a little bit with a half of a post office. So for the street department, that just happens to be an area where we have pile of money and what happened? We have two employees in Buckner and they've been employees for like 35 years. They're actually retiring at the end of this year. But with the two employees, one of them is employed with our street department, our health and sanitation department and our water department and the other employees employed only with our water department. So that Street Fund misuse because they are employees of the city of Buckner, we pay their insurance 100%. And so their insurance premiums were divided between the three accounts just to help offset our water department because our water department barely makes ends meet. But in lieu of this situation, we've already we have a CD that's maturing at the end of the month and it was just a good opportunity to earn three bucks a month in interest. Okay, and that's where I was going. You didn't cash it in early, which would have cost you. You just waited for the maturity of the CD. Right. It just happens to be maturing at the end of the month. Had we had to cash it in anyway. Again, it earns like $3 a month. So we would have lost. That's fine. It's a minimal amount of money, but no, it just happened to work out that it was maturing. So, okay, good deal. All right. Thanks for being here today. Appreciate it. Thank you. I'm sorry to take your time for this. Good. You're good. Thank you. All right. But that objection, we will file this report. You're free to go. Thank you. I was prepared to be burned at the stake. I'm not kidding. Okay. Continuing on page 22 is the city of Humphrey for the year ending 24. This finding is under the recorder treasure. The city has been in negotiations with the RS related to under-mitted federal taxes on salaries, totaling over $1 million paid from 2011 through 2017. The city submitted an offer and compromised to the RS regarding these tax liabilities and his waiting response from the RS. Sorry, yes, from the RS and then forms 9.41 and tax payments have been submitted to the RS since 2018. Per review of the RS correspondence, the city owes the RS almost $780,000 as a report date. This is a repeat finding. We do have an update on this finding as well. We have been provided documentation that the RS did accept the offer of compromise. The city was able to pay about $20,000 and then this debt is no longer active. Staff recommends that we file this report. Senator Johnson, you're recognized for a question. Thank you, Mr. Chairman. This is for staff. They compromised the $779,000 debt for $20,000. $20,840, yes, sir. I'd say that's a pretty good deal considering what the RS would need to go. We need to get them as a negotiator. We need the name of that entity we can use. Thank you, Mr. Chairman. All right, ready? Yes. Without objection, are there any questions? Without objection, we will file this report. Next on the agenda is Monroe County for the year in December 31st of 24. Finding under the Treasurer Collector, the bank reconciliations were not prepared during the year for accounts maintained by the Treasurer in noncompliance with code, the Sir Repeat Finding. The county failed to transfer the Treasurer's Commission, telling over $100,000 to the general fund. In addition, the Excess Treasurer's Commission, totaling over $47,000,000 was not distributed. This is a repeat finding. The assessor's salary and expense for the final tax settlement was $4,700 more than the actual office expense. In addition, the Excess Collector's Commission distribution was overstated by almost $4,000. This is a repeat finding. Under the sheriff, the balance remaining in the commissary bank account of $10,465 was unidentified. We did invite the Treasurer Collector, Steve Mitchell, and he is unable to attend. We also invited the sheriff, Mr. Michael Neill, and he is here today. Sheriff, would you come to the table, please? Would you state your name and position for the record, please? Michael Neill, Monroe County Sheriff. And you are. Good afternoon. My name is Clay Jones. I work with the commissary vendor company, Tiger Correctional Services, and based out of Jonesboro, Arkansas. We provide commissary services and accounting reconciliation services for Monroe County. Okay. More specifically, it made trust fund checking account reconciliation. All right. Sheriff, do you have an open statement? Yes, sir. We're not as small as Buckner, but we're a little bit bigger. Thank you for having us here. I believe we have corrected this. We've been battling this for a few years now. We've gone through multiple steps, hiring outside accountants to come in and try to clean this up. We will see you next year, because I'm sure it's going to show up again for $25, because we just believe we've corrected this. I'm not an accountant and I'm not going to pretend to be one, but he has told me that that unidentified 10,000, which is actually now about 13,000, is profits that are owed from the commissary account back to the county. So those money need to be transferred to the communication equipment fund for the sheriff's office. All right. Are there any questions of the sheriff by the committee? Seeing none, I need a motion to defer the report. We've got a motion. Need a second. We've got a second. All in favor say aye. Any opposed saying none? We will defer the report. Yes, we'll see you next year. All right. You're dismissed. Thank you. Continuing on page 23, we have a report with a finding under the black rock water and sewer department. We did not receive a response for this engagement and staff recommends we defer. With that objection, we will defer this report. Next, we have reports with findings that we did receive responses for. There are 20 reports on pages 23 through 28. So we will give you all time to look through those to see if you have any questions. I have a question. All right. Senator Johnson, you recognize four questions. On Faulkner County, I believe is that COVID money? That was the federal money that was mentioned. I can't say for sure, but that is likely that it would have been COVID money. They could have also received other federal grants because they are a large county. I talked to the judge and his chief of staff the other day. We didn't cover this, but he had mentioned something about this in the past. I believe that that is what it is. So I guess we need to, well, can we make a question. Well, I thought maybe we could do more at once if that's possible. Thank you. Are there any other questions saying none? We will file this report. Lastly, we have on page 29, we have 63 reports that have no findings and staff recommends we file these reports. With that objection, we will file these reports. Are there any other questions or concerns saying none? We are adjourned.