►
From YouTube: Dearborn Heights Study Session - 12/8/21
Description
The Dearborn Heights Study Session regarding the Financial Investigation presented by Mark Kettner of Rehmann Group taking place Wednesday, December 8th 2021 via Zoom.
A
B
B
Okay,
so
I
certainly
don't
want
to
read
it
verbatim
and
I
won't,
but
let
me
start
with
the
the
first
three
paragraphs
that
are
there
a
bit
of
a
a
review
of
of
how
things
are
gone.
I
would
imagine
for
a
number
of
you,
especially
if
you've
been
around.
You
know,
as
this
thing
was
was
percolating
and
and
approved,
didn't
get
to
where
we
thought
it
would
get
to.
B
B
You
really
needed
that
so
at
that
point,
mayor
bozzi
reached
out
to
the
auditors-
and
we
were
using
the
auditors
again
just
by
review
because
they
had
old
ones
readily
available
in
their
work
paper
files
where
getting
it
from
the
city
was
going
to
be
a
challenge
and
that
challenge
only
grew
as
positions
turned
over
and
you
know
having
the
people
that
actually
knew
how
to
go
back
and
pull.
Those
current
is
one
thing
years.
B
B
It
refers
to
a
separate
draft
report
which
had
been
prepared
and
submitted
and-
and
I
just
got
to
be
honest-
it
was
kind
of
weird
stuff,
because
when
this
whole
process
started
mayor,
bazi
was
councilman
bazi
and
you
know
so
things
evolved
and
he
became
a
mayor
and
and
he's
the
one
that
kind
of
reached
back
out
and
got
us
the
the
information.
So
I
did
the
draft
report
sent
it
on
to
him
and
then
not
that
there
was
anything
that
I
think
is
is.
B
It
didn't
contain
that,
but
I
think
just
with
the
call
it
the
political
nature
of
things
he
wanted
to
to
wait
on
that
until
the
primaries
were
done
in
august
and
so
not
wanting
to
be
in
the
middle
of
whatever
was
going
on.
I
said
fine
and
not
only
didn't
go
further
with
with
the
peg
report,
but
didn't
go
further
with
anything
else.
B
The
mayor
can
speak
to
that
further
that
that's
just
my
peripheral.
So
when
we
go
to
that
separate
report,
it's
three
pages
long
and
was
accompanied
by
some
supporting
schedules.
It
basically
got
16
years
worth
of
data
either
from
audit
reports
from
councilman
muscat
had
some
some
hand,
written
notes
that
I
was
able
to
tie
out
getting
expenses
getting
some
information.
A
B
Got
the
eight
years
of
if,
if
you
will,
the
detail
had
trial
balances
for
for
those
eight
years
had
audit
reports
going
back
another
eight
years
for
a
total
of
16?
So
you
know
I
did
a
little
bit
of
estimating
based
upon.
You
know
that
the
history,
if
you
will-
and
so
it
shows
very
clearly
that
you
spent
most
of
the
money
on
I'm
just
trying
to
find
my
little
summary
of
that.
B
Spent
almost
out
of
2.26
million
dollars
received
in
that
16
year
period,
you
spent
nearly
700
000
dollars
on
wages,
another
hundred
thousand
on
taxes
and
benefits
three
hundred
thousand
on
newsletters,
a
hundred
and
thirty
thousand
dollars
on
phones,
166,
000
on
capital
outlay
and
then
roughly
68
000
on.
I
have
no
idea
what
other
is,
because
I
didn't
have
the
the
level
of
information
made
available
to
us
to
to
do
that,
so
it
becomes
right
back.
B
B
City
council
had
put
together
a
very
long
letter
and
I
refer
in
there
talking
around
the
matter
because,
quite
frankly,
there
is
nothing
in
either
that
letter.
The
references,
the
the
regulations,
federal
or
state
that
I
found
that
says
specifically,
can
you
or
can
you
not
use
the
peg
monies
for
operating
costs,
particularly
personnel
costs?
B
B
That
knows
how
to
do
all
of
the
steps
involved
in
producing
a
a
broadcast,
ready
tape
to
go
to
the
cable
so
kind
of
backing
into
it.
Logic
says
you
can
use
it
for
that
purpose.
Now
the
person
that
you
had
for
many
years,
whether
he
was
treated
rightly
or
wrongly,
by
the
former
mayor-
that's
really
not
the
point
of
of
what
our
work
was
there.
He
had
the
dual
title
of
the
studio
manager
and
the
emergency
manager.
B
B
Is
that
appropriate
being
charged
that
amount
to
the
peg
monies?
I
don't
know
and
there's
I
don't
believe,
there's
any
way
to
really
go
and
answer
that
question,
particularly
if
you
go
back
to
2004
five.
Eight
click
pick
the
year
you
want
so
would
it
make
logic
sense
that
it
probably
was
not
allocated?
B
I
guess
so,
but
that
that
is
a
question
that
I
cannot
answer
for
you,
and
I
don't
know
that
you
can
newsletters
significant
amount
charged
in
total
for
that
period
of
time.
300
000,
you
know
unless
the
newsletter
was,
if
you
will
promoting
or
being
a
tv
guide
for
the
the
peg,
the
public
access
station,
I
don't
think
the
newsletters
were
an
allowable
cost
right.
Nice
idea,
it's
communication,
wrong.
B
B
That's
a
pretty
hefty
number.
My
guess
is,
it
was
just-
and
we
saw
from
from
many
audit
reports
where
there
really
wasn't
any
rhyme
or
reason
for
how
some
things
were
charged
or
allocated,
I'm
guessing
that
that
was
one
of
them
too.
Now
what's
the
right
amount,
I
don't
know
it's
just.
I
think,
there's
too
much
there
capital
outlay,
yeah
that
that's
fine,
and
I
think
that
was
part
of
the
issue
that
so
many
of
you
had
was
hold
it.
B
We
needed
to
spend
more
money
on
capital
outlay,
but
I
got
stonewall
and
again
other
is,
I
don't
know
what's
there,
but
if
you
take
68
000
and
spread
it
over
16
years
about
4
grand
a
year,
so
nothing
much
to
get
excited
about.
So
what
do
you
do
with
those
that,
like
the
newsletter,
are
completely
questionable
or
those
that
are
in
part,
questionable
phones
and
the
the
the
wages
and
benefits?
B
B
So
you
need
to
return
that
out
of
the
general
monies
back
into
the
peg
reserve
right,
some
portion
of
the
phones
and
likely
the
wages
would
need
to
likely
be
returned.
Also
can't
tell
you
how
much
it
should
be.
I
mean
I
could
come
up
with
a
wild
number,
just
like
any
of
you
guys
could
what
do
you
do
with
it?
So
if
the
peg
monies
go
up,
my
understanding
is,
you
are
in
the
process
of,
or
maybe
you're
already
finished,
in,
renovating
remodeling.
B
B
B
Well,
that
million
dollars
would
definitely
absorb
all
the
wages,
all
the
newsletter
and
all
the
phone
costs
all
right
if
you're
you're
not
likely
doing
there,
but
you
get
where
I'm
going
to
if
it's
like
1.5
million
1.4
million,
whatever
you
could
say,
okay,
well,
that
will
you
know
if
you
will
you're
spending
non-peg
monies
on
that,
and
therefore
it
could
cover
how
much
that
peg
monies
approximately
could
be
used.
Okay,
this
is
your
own
honor
system.
All
right!
B
There's
there's
nothing
unless
somebody
picks
this
up
and
the
the
I
hate
to
say
the
peg
police,
because
I
don't
know
that
they
exist
that
anybody
is
going
to
be
taking
issue
with
it.
Although
you
know
certainly
a
taxpayer
or
a
rate
player
more
so
could
say.
Well,
you
know
that's
inappropriate.
You
say
fine.
We
recognize
that,
but
we
have
no
mechanism
to
to
go
and
do
anything
else.
B
So
if
you
make
a
reasonable
good
faith
effort
towards
this,
then
lastly,
with
that,
if
if
the
amount
you're
spending
is
is
lower
than
that
million
dollar
reserve
level,
let's
say
you're
spending,
500
000,
all
right.
I
think
you
need
to
at
a
minimum
put
the
newsletter
money
back
in
there,
which
is
going
to
increase
the
reserve,
the
net
reserve
after
the
money
you
spend
out
of
it
and
probably
do
something
relative
to
the
wages
and
the
phones
all
right.
B
D
I
believe
I
gave
you
this
memorandum
here
that
the
fcc
announced
that
the
federal
court
has
affirmed
that
the
fcc
decision
to
limit
the
use
of
peg
fees
to
capital
costs,
incurring
in
or
associated
with
the
construction
of
peg
facility
access
facility.
This
means
that
peg
fees
may
not
be
used
for
general
municipal
spending
or
may
not
even
be
used
for
other
spending
associated
with
support
of
the
use
of
peg
access
fees
such
as
salaries
and
training
of
the
peg
staff.
D
B
B
D
E
B
E
E
A
E
Thank
you
and
we
had
talked
before
this
was
not
exactly
a
forensic
audit
like
you
were
lining
up
evidence
to
go
to
court,
you
put
it
and,
I
think
aptly
it
was
sort
of
a
pre-forensic
audit.
It
was
looking
over
that
period
to
see
any
misspending
and
then,
if
it
went
forward,
let's
say
this
was
a
private
company
and
something
went
to
court.
Then
you
would
line
up
the
specific
receipts,
checks
made
and
so
forth.
Is
that
a
fair
statement.
E
C
F
So
I
just
had
a
question
for
you
mark.
You
were
talking
about
all
these
different
fees
that
have
been
paid
in
one
way
or
another,
but
obviously
you
realize
there
is
two
different
opinions
on
this
as
far
as
whether
they
can
be
paid
towards
employment
or
not
even
yourself,
with
all
the
research
you've
done.
You
still
say,
like
a
lot
of
them,
have
said
over
the
years
that
it's
not
that
clear,
whether
it
can
be
paid
towards
employees
or
not.
F
It
would
have
been
paid
by
the
city,
whether
through
peg
fees
or
through
the
general
fund.
So
it's
not
like
there's
actual
money
missing
and
whether
you
can
pay
from
the
peg
fees
to
the
employees
or
not.
As
you
know,
there
was
two
different
complete
opinions
on
this,
and
not
one
of
them
made
it
very
clear
or
or
or
between
the
combination
of
two.
F
It
wasn't
that
clear
whether
you
can
or
can
my
concern
with
all
this
has
always
been
that
we're
going
to
spin
our
wheels
spin
our
wheels
spin
our
wheels
spend
a
lot
of
money
and,
at
the
end,
I'm
not
going
to
say,
find
nothing
because
you're
always
going
to
find
something
you
can
find
something
at
my
real
estate
office.
You
can
find
something
in
any
organization,
but
is
it
worth
the
amount
of
money
spent
on
this?
That's
the
concern
I've
always
had.
Thank
you.
C
Thank
you,
madam
chair,
I
did
go
after
the
pact
was
ray
and
other
people
and
we
brought
it
forward.
That
was
one
of
the
items
we
wanted.
The
auditors
to
look
at
the
issue
is
that
we
have
over
two
million
dollars
over
the
years
we
collected
from
the
residents
to
create
studio,
to
do
something
to
inform
them
to
educate
them,
and
the
only
the
only
resolution
I
found
in
16
years
was
passed
to
spend
money
from
the
pack
to
buy
cameras
or
to
fix
anything
to
educate
our
resident
was
hundred
23.
C
It
was
not
the
man
is
that
I
understand,
but
if
there
is
a
possibility
that
some
of
that
money,
even
from
2018,
if
I
take
seven
thousand
seven
seven
hundred
dollars
a
month,
four
phones
multiply
that
by
twelve
apply
that
by
three
you're,
looking
close
to
probably
forty
thousand
dollars
just
for
phones.
We
don't
know
about
the
letters
we
don't
know
about
other
things.
C
C
The
previous
mayor
was
not
the
only
one
who
knew
about
there
was
other
people
who
participated
and
some
of
them
they
might
be
working
still
in
the
city.
So
I
hope
my
council
members,
you
support
me
in
asking
mr
kutner
to
go
in
depth
and
find
out
what's
going
on
with
everything
in
our
city,
so
the
new
administration
can
start
from
clean
and
we
know
what
happened
and
we
pray
take
the
necessary
measures,
so
it
doesn't
happen
again.
Thank
you.
A
C
D
That
just
didn't
add
up
two
and
two
is
always
four:
you
can't
make
five
or
three
out
of
it:
okay,
so
when
you're
constantly
told
something
you
find
out
later
that
it's
wrong,
I
lost
trust,
and
unfortunately,
previous
city
councils,
okay,
always
took
the
person's
word
that
everything
is
good
and
nobody
read
this
stuff.
Nobody
was
educated
enough
to
read
it
and
understand
it.
Okay,
that
is
the
problem.
D
We
were
all
given
the
paperwork
and
if
you
remember
councilman
the
first
things
words
that
used
to
come
out
of
god
rest
his
soul,
mr
dan
paletko
was
counsel,
approved,
council
approved
it,
so
it
was
council's
fault
and
in
all
honesty
it
was
council's
fault
because
we
let
it
go
by.
We
didn't
challenge
it.
So.
D
F
Ahead
well,
the
only
thing
I
want
to
say
there
was
no
disagreement
that
things
should
be
looked
into.
I
never
had
a
problem
with
that.
All
I
had
a
problem
with
is
hiring
two
firms,
in
this
case
a
law
firm
and
an
auditing
firm
to
do
what
plant
moran's
been
doing
all
along
and
all
I
said
was:
let's
take
it
up
to
another
level
with
them.
If
we
need
more
information
from
them,
they
were
giving
us
audits
every
year,
including
this
year.
Again
they
do
this
every
single
year.
F
So
if
we
need
more
information,
we'll
pay
him
a
little
bit
more
instead
of
spending
multiple,
multiple
right
now,
my
guesstimate,
this
is
just
a
guesstimate
between
the
two
firms.
It's
an
educated
guess
off
the
top
of
my
head.
It's
almost
about
right
around
300
000
that
we've
already
spent.
I
just
don't
think
it's
worth
it.
F
D
E
Thank
you,
madam
chair.
So
to
summarize,
you
did
not
find
any
funds
missing
like
we
had
a
interim
building
director
years
ago,
who
was
writing
checks
to
non-existent
companies
from
the
building
department
of
cashcom
and
he
was
caught
and
went
to
jail,
but
you
did
find
one
way
to
put.
It
is
some
some
big
stretches
of
how
peg
money
the
cable
franchise
money
was
spent
on
expenses
that
the
the
cable
money
shouldn't
have
been
spent
on?
E
B
B
B
I
I
just
opened
up
the
2004
audit
report
and
on
page
14
it
shows
that
there
is
reserve
fund
balance
for
cable
improvements,
all
right.
What
the
reason
why
I
mentioned
that
is
the
numbers:
were
there
it's
just.
I
don't
think
you
guys
knew
where
to
find
it,
and
so
then
you
were
told
we
don't
have
the
money.
Well,
yeah
you
did,
but
you
got
to
know
where
to
look
for
it
enough
with
that
output.
Thank
you.
G
B
D
B
G
Thank
you
mark,
and
so
my
second
thing
is-
and
I
you
know,
I'm
kind
of
you
know
I'm
pulled
between
both.
You
know
I
understand
what
councilman
pro
time
dave
abdullah
is
saying.
You
know
we're
spending
all
this
x
amount
of
dollars.
Why
don't
we
give
a
little
bit
more
money
to
plant
moran,
but
then
I
also
understand
where
councilman
musk
gets
coming
from
it's
like
hey.
You
know
nobody
feels
trusted
and
having
an
outside
independent.
Even
though
miranda
is
like.
I
understand
where
he's
coming
from.
B
Number
one
and
denise
has
been
the
recipient
of
this
many
times
a
little
lecture,
don't
call
it
an
audit,
it
wasn't
an
audit.
You
talked
to
a
cpa,
which
I
am
in
a
cpa
firm,
which
raymond
is
just
like
plant.
You
say
an
audit,
then
you're
talking
about
something
that
occurs
in
accordance
with
a
certain
set
of
standards.
B
B
That
may
have
said
that
we
were
doing
this
investigation
and
it
could
lead
to
a
forensic
audit.
Yes,
that
is
true,
and
so
I
am
not
suggesting
based
upon
what
I've
seen
that
there
is
enough
smoke
that
I
would
suggest
that
you
spend
the
money
to
really
go
and
beat
it
up
in
a
forensic
audit
all
right
so.
C
C
B
C
B
B
So
long
it
doesn't
make
sense
to
do
more,
so
I
didn't
get
it
so
I
can't
tell
you
now:
even
let
me
tell
you
this
if
it
was
even
with
the
general
ledger
detail
and
if
it
was
done
through
payroll,
the
payroll
postings
do
not
have
individual
names
on
them.
When
they're
posted
into
the
general
ledger,
it
is
usually
the
date
of
the
payroll
run
right.
It's
done
as
a
badge,
so.
B
C
E
E
What
we
call
the
att
bill
that
made
all
the
reduced
all
the
franchise
fees
and
made
them
uniform
and
there's
there's
groups
that
mainly
the
cable
tv
companies
like
comcast,
that
want
less
and
less
franchise
fees
and
then
there's
a
state
group
out
of
a
law,
firm,
savior,
pro-mac
or
something
that
wants
the
cities
to
be
paid
more
in
the
right-of-way.
But
I
I
agree
with
mr
kettner.
There
were
some
significant
findings
of
of
what
might
be
called
improper
spending,
such
as
newsletter,
seven
hundred
dollars
for
phone
bills,
and
things
like
that.
B
B
We
were
told
at
that
time
that
there
were
only
two
credit
cards
in
the
city's
names,
one
that
was
held
in
the
treasurer's
office
and
one
that
was
held
by
the
police
chief,
okay.
I
have
no
way
of
knowing
again,
because
I
don't
did
not
have
the
general
ledger
detail
to
do
a
search
for
vendors
to
see
if
there
was
indeed
any
other
cards
but
based
on
what
was
provided
those
two
cards
scanned
through
there.
B
I
went
through
a
whole
bunch
of
years
of
of
audit
reports
and
the
related
management
letters
to
see
the
findings
that
were
included
in
the
single
audit
reports,
as
well
as
in
the
management
letter.
Many
findings
were
repeated
to
the
point.
It
was
obvious
that
they
weren't
trying
to
do
anything
to
to
fix
them.
B
So
it's
not
illegal.
It's
just
poor
management,
and
from
that
standpoint
my
suggestion
to
the
city
is
really
need
to
take
those
serious,
take
some
action
to
get
them
addressed
and
resolved
and
move
on
and
because,
in
the
end,
they're
going
to
help
improve
your
financial
management
systems
and
processes.
E
B
B
B
I
mean
sometimes
when
you're
in
the
desperate
financial
situation.
It
never
happens
as
quickly
as
you'd
like,
but
quite
frankly,
it
came
back
a
fairly
quickly,
as
you
suggest,
from
how
to
get
from
2011
2015
big
deficit
to
be
out
of
it.
I
I
you
know
I
didn't.
I
wasn't
charged
with
looking
at
that,
but
I
will
say
this.
I
mean
understand
that
you
know
an
audit
of
the
financial
statements
that's
being
performed
by.
I
don't
care
if
it
was
plant
moran
or
raymond,
or
you
know
the
whoop-dee-doo.
B
You
know
cpa
firm.
What
they
need
to
do
is
plan
their
plan
and
perform
their
procedures
to
detect
material
fraud.
Okay,
I
would
say
coming
out
of
a
five
million
dollar
general
fund
deficit
in
four
years
time,
as
well
as
the
required
reporting
to
the
state
is
an
area
that
would
definitely
be
subject
to
the
audit,
because
sometimes
you
can
look
at
it
and
say
you
know
an
audit
of
the
financial
statements
or
audit
of
federal
funds.
They
look
at
everything.
C
Mr
cutner,
the
the
residents
of
the
city,
they
approved
the
hadley
override
they
gave
the
city
3.8
million
dollars
a
year
to
get
out
of
the
deficit.
On
top
of
that,
we
still
have
charged
the
resident
6.8
million
dollars
in
cso
money.
I
really
would
like
you
to
look
at
it.
If
my
colleagues
agreed
to
continue
this
audit-
and
I
would
like
you
to
consider
looking
at
that,
if
we
make
a
decision
to
basically
go
through
with
the
rest
of
the
audience.
B
B
D
B
C
E
B
C
C
B
Okay,
so
item
number
six
city
positions
and
salaries,
we
did
not
have
access
to
payroll
records,
so
you
know
we
did
nothing
in
that
area.
Number
seven
dealt
with
legal
services
payments
and
the
response
there.
In
fact
that
was
provided
by
matt
shank,
who
just
pretty
much.
If
you
guys,
you
know,
brought
him
back
under
contract,
he
must
have
resolved
the
issue.
So
I
did
nothing
in
that
regard.
B
We
were
instead
suggested
that
we'd
be
given
a
printout
for
several
years,
an
annual
printout
from
mmrma
through
which
you're
insured
for
those
vehicles.
While
it
lists
you
know
year
make
model
vin
number
that
kind
of
stuff.
There
was
nothing
which
was
the
underlying
purpose.
Weren't
too
concerned
about
somebody
off
driving
around
in
a
fire
truck,
but
more
of
if
there
was
a
vehicle
assigned
to
an
individual,
then
you
know
that
would
next
be
okay.
B
B
So,
okay,
let's
see
if
those
were
on
the
mmrma
list,
wasn't
even
on
the
list.
So
I
was
like
yeah,
so
we
didn't
know
okay,
where
do
we
go
next
and
then
well?
The
holidays
came
and
then
well
the
the
the
passing
of
of
the
mayor,
so
that
kind
of
eliminated
the
the
potential
to
ask
further
questions
about
that.
It
was
very
odd.
I
have
whether
it
was
uninsured
insured
through
somebody
else
which
that
doesn't
make
sense.
D
What
was
it
well,
I
feel
when,
when,
when
city
council
had
approved
for
x
amount
of
vehicles
for
the
police
department,
one
was
already
earmarked
for
him,
and
council
did
not
approve
him
to
get
a
new
car
and
he
took
it
on
that.
It
was
a
a
city
asset
and
he
could
just
distribute
it
wherever
he
wanted
knowing
full.
Well.
I
don't
believe
he
had
enough
votes
for
city
council
to
prove
him
a
new
vehicle,
but
he
got
one
anyway
and
he
went
through
what
around
what
went
through
the
back
door.
D
Let's
put
it
that
way,
and
I
and
again
I
say
anytime,
somebody
does
stuff
like
this
puts
up
red
flags,
ladies
and
gentlemen,
red
flags
everywhere,
and
when
you
don't
give
an
auditor
or
someone
that
was
hired
to
look
at
things,
give
them.
The
information
required
should
send
up
the
real
big
red
flag
and
that's
what
I
contend
with
and
I'm
very
upset
on
how
this
went
down.
Yes,
we
paid
money,
but
we
paid
money,
and
I
now
I
know
that
my
feelings
and
my
my
intuitions
were
spot
on.
B
Spot
on,
I
can
tell
you
that
it
would
be
highly
unlikely
in
the
audit
of
the
financial
statements
that
they
would
have
been
unless
somebody
brought
something
up
that
the
financial
statement
auditors
would
be
looking
at
getting
the
plates
and
looking
up
the
vehicle.
Again,
that's
not
material
to
the
financial
statement.
B
What's
very
odd
to
me,
since
you
brought
that
up
is
you
know
we
had
the
entire
listing
of
all
the
vehicles
insured
through
mmrma
right,
it's
self-insurance,
but
still
it's
your
insurance
and
you
know
I
could
see
the
sequence
of
those
you
know.
I
call
them
x
license
plates
because
they're,
like
whatever
the
number
is
53
x
and
then
three
numeric
digits.
B
So
in
this
case
I
could
see
the
numbers
before
all
right
and
I
could
see
the
numbers
after,
but
it
wasn't
on
the
list
and
it
wasn't
on
the
list
in
terms
of
of
that
vehicle
and
its
vin
number
being
assigned
to
the
police
or
something
like
that,
it
just
plain
wasn't
on
there.
So
then
what
would
happen
if
they'd
had
an
accident.
B
B
That's
not
very
smart,
and
you
know
you
guys
want
to
do
something
about
that.
Okay,
number,
nine
questions
related
to
building
permits
and
certificates
of
occupancy,
nothing
done
in
that
area,
and
then
questions
about
the
drop
program
specifically
ask
for
you
know
the
schedules
you
know
any
year
in
schedule
as
to
who
is
in
the
drop
program
and
what
the
balance
is,
let
alone
a
change
in
that,
and
you
know
everybody
is
kind
of
like.
B
C
A
D
It's
not
a
question
is
I
want
to
thank
mr
kettner
for
doing
what
he
could
do
with
the
resources
that
was
given
to
him
and
that's
no
different
than
any
other
firm
being
being
no
matter.
What
firm
it
is.
You
can
only
audit
what
you're
given
or
looked
at
with
whatever
is
given
to
you.
So
I
thank
you
very
kindly,
sir,
and
I
hope
to
speak
with
you
again
one
day.
D
B
B
Yeah
when,
when
in
march,
when
he
asked
what
the
status
of
things
were,
I
said
zippo
I
I
haven't
gotten
the
trial
balance
and
he
he
went
and
you
know
I
got
them
seriously
enough
at
that
point
unless
he
got
it
off
a
portal
from
from
the
auditors,
it
looked
like
the
auditors
actually
emailed
each
individual
year
to
him
and
he
forwarded
that
email
to
me.
So
once
I
put
that
together,
there
were
some
follow-up
questions.
There
was
some
some
requests.
G
B
A
B
E
B
B
C
D
C
C
D
B
C
Okay,
I'm
going
to
ask
you
something
came
to
probably
I
looked
at
it
when
I
was
in
the
treasury
department,
and
I
looked
at
the
audit
report
to
my
understanding,
the
police
and
fire.
They
have
opt
out
of
the
social
service
program
in
return,
they
got
the
pension
and
they
have
a
multiplier
which
they
multiply
it
by
the
number
of
years
when
they
calculate
the
pension
which
they
should
get.
C
C
C
C
The
pension
is
a
law
passed
and
the
citizens
approved
it.
The
drop
program
is
a
contract
between
the
city
and
the
police
and
fire.
They
should
not
be
commingled
and
I
believe
they
should
be
separated,
and
I
would
like
you
to
look
at
that
too,
because
again,
that
put
the
burden
on
the
pension
fund
in
the
long
run
and
that
put
the
burden
on
our
residents
too,
and.
B
F
C
At
the
end
want
to
thank
you
very
much
for
the
effort
you
did.
My
last
question
is
to
my
colleagues
who
bought
the
car,
who
is
the
person
who
bought
the
car,
who
authorized
it
and
bought
the
car
for
the
mayor,
which
we
don't
know
where
the
funds
came
from
and
what
happened
to
that
car?
My
understanding
it's
in
the
police
service,
but
I
would
like
to
know
where
the
money
came
from
and
who
approved
it.
If
that
person
is
still
in
the
city
working,
he
should
be
or
he
should
be
fired.