In this presentation, we will generate analyze print and export to excel month and reports and financial statements, those including the balance sheet, the income statement, and a transaction detailed report. In other words, we've entered data for the second month of operations, we'll now analyze the balance sheet and the income statement, we'll practice and check our numbers. So if you're following along, you can check the numbers with those. And then we'll take a look at the transaction detailed report, which is a great report to then dive deeper if there's any problems with the numbers that have been checked. So also a great report if you want to use it for billing or taking a look at the amount of work or transactions that have been entered. We will then export these reports and think about how we can organize these reports to be presenting them to others, whether that be supervisors or clients. It's time to rise above the crowd with Sage50Cloud accounting. Here we are in our Get Great Guitars company file. We're now going to be taking a look at reports, those month end reports. So we're going to go to the reports dropdown, we'll go into the financial statement reports first, open up the financial statements, we're going to look at the balance sheet. So we will then open up the balance sheet for the month of February. There is our balance sheet. I'm going to make this large, I'm going to scroll through it slowly so you can take a look at it. If you're following along, you can take a look at the balance sheet. Thus far, think about whether or not your numbers tie out. If your numbers do not tie out, then consider changing the dates possibly to a future date to see if any transactions had been entered after this point in time. And then if they have then use the zoom feature to drill down on it, consider how you can basically make any adjustments to any of those transactions if it's a date issue. If it's not, if you can't figure it out, then that's okay. We'll then take a look at the income statement and then the transaction detailed report, which is another great tool for figuring something out such as that. So this is going to be our balance sheet. Now let's take a look at our income statement. So I'm going to go back to our reports. We're going to go to the income statement. We're going to print all of these out or look at all of them, I should say. I'm going to remove the zeros and then we'll go back into them and think about organizing this information and how we would print it out and present it to others. So here we have it where we have the month information as well as the year to date information, which is quite nice. So once again, you could take a look at it and review the numbers at this point in time. If anything is off, check your dates, and then we'll check the transaction detailed report. Note that at the end of the month of the current month, we had the income now 12,955 year to date. We have the 7,217. We had a loss in January resulting in a lower year to date number than the February numbers. Now let's take a look at the transaction detailed report. We're going to go to the general ledger reports now. We're going to be opening up the transaction detailed report. Transaction detailed report. Let's take a look at the options up top. Opening up the options. I like to look at the actual, not the summary, uncheck the summary. And I want to take a look at the month of February. So let's bring it from February 1st to the February 29th. Because there's 29 days this year in 2020. So there we have that include number of transactions. That's fine. Let's go ahead and say okay. So if you had any problems before, this is a great report to take a look at. Again, it's a good report to kind of review your work or review someone else's work because you're not just looking at the end numbers. You're looking at the amount of transactions that happen. Also if you want to build based on transactions and think about those service items that you might want to set up as a bookkeeper or something like that. You could then set up a range and say, hey, look, if you're within this range to that range, this is the service item that we set up based on the number of transactions or possibly even the number of accounts that are affected, however you want to do it. And that can give you a more kind of objective number rather than a income number based on just hours where people are like, well, he's really working for these amount. It's more arbitrary. So this is a little bit more concrete. You can say, hey, look, there it is, right? There's the billing hours. So on this side, you're going to have the transaction type, the date and the name and information. So we could see that on down. And if that's not enough detail for you to basically understand something, then of course, on the right hand side, you're going to have more details. Let's scroll down this way and we can see everything that's going to be entered for the month of February. I'm going to scroll back up top and then take a look at the other side of this report. That's going to be the line description. And then the accounts that are going to be affected. So they actually show us the journal entry on this side of things. So here's the account. Now, obviously, we only have the account number here. So you'd have to look at the chart of accounts in order to tie that out to see what the accounts are. But you can get an idea of what account it would be with the account number, of course, because it's going to be an order by the account numbers or an order by type of account. So then you might want to check then if you're reviewing this stuff and you might want to look at the amounts on the right hand side first and then see if there's a problem with it. Then go back in and look at more detail. But in any case, we'll scroll down a little bit in this way fairly slowly. We will be providing this information, of course, in the practice files so you can take a look at it and do some comparison with it. If you so choose. Now we're going to go ahead and print this stuff out. We're going to be printing it as a PDF using the Qt PDF printer to do so. We'll save it as an Excel file and practice the fact that we can then collate it and print it all out at one time going back on over to the balance sheet. And we will make a PDF file with these reports all in one document with the use of Excel and the Qt PDF printer. So let's do that now. We can either save this on back to the balance sheet. We could save it as a PDF here. I'm going to practice using the Qt PDF printer because I think it's useful to do so. So we're going to go to the Qt PDF printer. I'm just going to go ahead and print this item out. And it's going to ask me where do we want to put it pretty soon? I hope that's what it should do. And then I'm going to say I want to put it in the section eight in the Sage 50 cow to counting section eight. And we're going to put it there and standard balance sheet. That looks good. So I'm going to say, all right, there is that one. Then I'm not going to go to the I'm going to do them all first as PDF. And then we'll go back and do the Excel. So then I'm going to go to the income statement. That's what I think is the fastest way to do it personally. And then I'm going to go to the income statement. I'm going to go say we're going to print this one as a PDF file as well. It's going to go to the Qt PDF printer. I'm going to say, OK, that's what we want. It's going to ask us where we want to put it. And I think it's already going where we want to put it. So I'm just going to say, is it going there? Yeah, income statement. That's fine. I'm going to say, OK, on that one. And then let's do the third one, which is the transaction detail report. Now, this one might be a little bit tricky because it might not fit on one page as well, which is another reason it could be useful to then export it to Excel. We have a few more options with regards to the formatting of it. But I'll print this as the PDF here. So we're going to say, print it as the Qt PDF. And there is that and save it. Now we'll export them to Excel and then we'll format them from that point. Let's start with the balance sheet again. Start from the first point balance sheet. I'm going to export it to Excel. We're going to make a new sheet. So it's going to go to a new Excel sheet. So I want to create a new Excel workbook and then it'll create the worksheet within the workbook, of course. So we'll say, OK, should then make a new Excel workbook and then put the worksheet in it. And there it is. It did exactly what it's supposed to do, which is nice. You could do any kind of formatting once in this spot, which is great, too. I usually will check the page layout to make sure that we have the name up top in the section heading or in the header section. So then I'm going to go back to the this view, the normal view. Then I'm going to save this. I'm going to save it not as the balance sheet, but as the financial statements because then I'm going to be putting the other kind of reports in the same area. Maybe I should call it reports because I got one one. The transaction report isn't really a financial statement. So maybe I should call it month in reports or something like that for February, but in any case, it's going into our Sage 50 cow docks. And then we're going to go to the section eight. And we're going to say this here's, here's the moment of truth. We'll call it reports. We'll call it month and reports, fed, but something like that. Okay. And then I'm going to say save and then close this out. We'll close this one out. And then I'm going to do this, do the income statement. Let's go to the income statement. Now going to export that to Excel, but this time to the existing Excel worksheet that we just set up. So I'm going to say, I want to go to the existing workbook. And then I'm going to find it because it's not going to the right one. I don't think right now, because that's section seven. So we'll go back to Sage 50 cow. And then we'll go to section eight and we want to go to that one. That's the one we want. So then I'm going to say, okay, it should then open up that report that we had. We put a new worksheet on it and the new data in it in that new worksheet. And there it is. It like totally did just that. So we have it. And if I go then to the second tab and there's our header, that looks pretty good back to the first tab. I'm going into the views over here, normal view versus the page layout view. Now we could format this. I could like delete these. If I don't want these numbers possibly, if I didn't want the year to date or something like that, you could do some quick formatting here. If we wanted to remove the pennies possibly you could do some quick formatting in that, in that case, I'm going to keep this for now. I'm going to save this again. We'll do some formatting in the next report. I'm going to save it. I'm going to close it and save it. You should probably save it and then close it, but I'm going to close it and save it because I'm living on the edge. And then we're going to go to the transaction detail report. And then we're going to do the same thing. I'm going to export this to Excel once again. It's going to go to that existing workbook. So we're going to say OK. And there we have this one. Now this one needs some work. If I go back to the second view over here, the page layout view, it doesn't fit on a page wide. And that is something that's just not acceptable. So we're going to have to do something about that. So what are we going to do? We get first, I would check the layout, which Sage is pretty good at changing the layout when this happens.  It's in landscape. So that's all you can do there. Then we want to maximize the size of the column. So what we're going to do is I'm going to highlight. I'm going to select from column B and go all the way out to column L. Let go. And then I'm going to put my cursor anywhere in between these columns. So it looks like that, not like that, but like that, not like that, but like that, and then double click there, double click there. And that will make the columns as large as possible without removing anything. And then we're still not quite there yet. Now, notice that there's a couple of columns I might not need. This job ID column not doing much for me here. So I might say, why don't I just remove this one? I totally don't need that. I'm just going, I'm not going to remove it. I'm going to hide it. So I'm going to hide it. So it's still there in case someone needs it, but I don't think anybody needs it, but I'm kind of too scared to delete it. Now, this one note, I've got some names over here, but maybe I don't need the whole name. Maybe I can, maybe I can make this go down a bit more so that I just have the ID, something like that. So you could do something like that might be, might be useful. You could do the same thing for the name over here. And again, you could hide another column if you so choose. So maybe this name column, I could say, let me just bring this down just enough till it fits on a page and see if that, if that's something that's not acceptable, given that if I look at the data, it looks like that's, that'll be okay. It looks like that's okay. So then if we, I'm going to keep it at that and let's check and see if we can print these three reports then out on one page. So I'm going to save it first, not on one page, but on one PDF file. So let's go to the file tab. We're going to go to the print option. Now, if we wanted to print this, now we can, we don't have to like do any fancy collating. If we've sent it to the printer, we can just say, I want to print the entire workbook. That's kind of the trick, not the sheet, the entire workbook. And then it should be pre-collated. Here's the balance sheet. Here's the income statement. Here's the transaction report. And this is the tricky one. Does it all fit on? It looks good. That one looks good. And we can export it to Excel if we have the, I mean, to a PDF. If we have the Qt PDF printer, putting them all on one page. So let's do that now. Let's print it. And then it's going to use that Qt PDF printer to put it all in one PDF file, which is fancy. So there's the month in reports. Let's go ahead and say save on that. Then I'm going to close this back out. I'm going to minimize this. I'm going to minimize this, minimize this, minimize this, close that. And then I want to get into my Sage 50 cow to cow folder. So we're going to go into the Sage 50 cow section eight. And then once again, we can give this reports to somebody else one by one with like a lot of attachments, but that's kind of a lot of attachments. We could put them into a folder, for example, calling that folder the month and reports for February. And then we could put this information in there. So I could put like the balance sheet in there. I could put the income statement in there. And then we might want to put this transaction detail report in there. This other thing was like checks, we print it. So I don't think I want to put that in there. And then I could zip that, of course, we could right click on that and zip that folder so I can right click and then compress the folder. It's not wanting to do anything with the right click right now. It's a little annoying. Let's try it again. If I right click, there it is. So then if we send it to we can compress it and that allows us to attach it to a email or something like that. Then, of course, we have it in Excel where we can print it from and that will make it collate easily. And we have it in the PDF file so we can have basically one attachment with all of those pages in the one attachment. So here we have the assets, the income statement or the balance sheet, which includes assets, income statement and then the transaction detail report at the bottom. So that's going to be it for now. Let's get out of here.


with Tom. That's Tom Yamachika, president of the Tax Foundation of Hawaii. I'm Jay Fidel. This is ThinkTech. We're going to talk today about the shadow budget. You've heard of the shadow docket of the Supreme Court. And that kind of conveys the notion that it's not quite right, that the shadow docket is actually a way the Supreme Court cuts corners and sheets on providing the justification for their decisions. That's what they say. So when Tom selected this topic, Hawaii shadow budget, I was very interested. Tom, welcome to the show. Thanks for having me, Jay. Shadow budget is very provocative and very, it's a curious title for a complex notion. And it's also very interesting that the constitution of the state of Hawaii requires a balanced budget. And you wonder exactly how can you achieve that? I've always wondered about that, but it's not as simple as that, is it? Oh, no, there's certainly a lot of moving parts. And let me just kind of give you an overview of what happened in this legislature. The legislature's vote to approve the budget bill was held on May 1st. It was approved, of course. The session ended on May 4th. The final worksheets for the budget were released on May 15th. So even for members of the legislature who were voting on the budget, a lot of the detail wasn't even available until a couple of weeks after they voted. Can I just ask you this? You know, the way you put that, the implication is that they didn't exist or had not been finalized by the time the session was over. And in that 15-day hiatus, what you had was people catching up and actually writing them after the legislature was done. Am I right? Yeah, let me quote Russell Ruderman, you know, former state senator. He was quoted in civil read about that and what he said was, the budget bill was not finished by the deadline and the leadership insisted that members voted it anyway, even though many important expenditures were still blank. That is, they voted on a budget bill that they had not read because it wasn't written yet. There's something really not kosher about that, isn't there? And the question is, where's the accountability?  Who is going to stop them from doing that? Who indeed, I mean, it's a very tough problem because what are you going to do, suit and validate the entire budget and through the entire state and chaos? Where's the governor? Well, the governor has some ability to make some changes.  But, you know, his power is pretty much limited to that to say yes or no on either bills or budget line items. If he says no, yeah, you can take out the appropriation, but that means there's no money. Let me ask you this. There's two thoughts that cross my mind and of course we have a lot to talk about today, but I just want to ask you this. Suppose he said, that wasn't right, that was not legal, that was not appropriate, that was not sunshine. I want you to call a special session and do it proper and I want the public to have notice and transparency the way the Constitution requires. So, if you want the state to proceed, call a special session. Otherwise, I do not respect this budget. He could do that, couldn't he? In theory, I think he has the power to call a special session himself. But what are they going to do? Well, they'll have to do it right, won't they? Well, is that going to happen?  I remember the 2017 session with the real bill out bill. Basically, what happened was once the session was gaveled in, everybody was reading from a script. They had the bill already worked out. They held hearings and they listened to testimony, but there was a predetermined outcome for each of the hearings. That sounds like what might happen again, but you know what?  You can't do this. And every time you do this, I am going, in my term, as governor of the state, I am going to call a special session and get used to it and get used to the fact that I'll be watching you and I'll be making public statements about it. What about that? Would that help? It might help. Yeah. I think somebody's got to rein in some of this abuse that's going on. It does have to be public accountability. If the voters aren't going to, you know, render judgment, somebody's got to. It's an attitudinal thing, though. It's an attitudinal thing that flows from a few powerful people in the legislature who have created other problems, controversies, you know, abuses. And I know that, you know, in your, the discussion you contemplated for the show, there are other things. Why don't you talk about the other things? Well, well, first off, remember, there is a $200 million item that the governor can spend at his discretion. The big issue with that money isn't the basic concept, i.e. governors have been given discretionary funds before, but the way it made its way into the budget bill. It was not in the budget bill when the House Senate conference committee voted to approve it, but they voted to approve the bill with amendments and that gave the money chair's license to put other stuff in the bill, which they did. And of course, the final vote was held later. I mean, even the House Finance Chair admitted that the $200 million was added to the bill after the conference committee voted on it, but before the final vote was taken in both thousands. Oh, that is really, that sounds like a huge abuse and a hide the peanut thing in the, in the, in the scale of hundreds of millions, which the public had no way of knowing about and could not have weighed in. That's right. There's a lot of other things that the public didn't know about and couldn't weigh in on and we're going to go through them, you know, a few more of them later. But it did leave a bad taste in the mouth, in the mouth of some of the House members. And so there were a few who actually voted against it. You know, I don't know what's going to happen to them next session, whether they're going to be stripped of, you know, committee assignments for failing to tow the line. But we gotta, you know, we'll have to see. That's another aspect of the abuse. It really sounds like the, you know, the autocratic approach. If they don't join you on whatever you're doing, even if it's wrong, you punish them. Yep.  We've heard a lot in the news about the first responders training facility near Mililani that was championed by Senator De La Cruz, because it's in, you know, his district. It was included in an appropriation for the High Technology Development Corporation. Now, earlier in the session, there was actually a bill to authorize the first responders technology campus. And the House Higher Education and Technology Committee chaired by Representative Amy Peruso. She didn't move the bill. Thought it was dead. Yep. She thought it was dead. She was the one to know. Yeah. But, but guess what? $50 million went into the budget anyway to support this project. But then it was the story of Vasilis Simos on the High Tech, the Hawaii Tech Development Corporation. What happened there? Oh, yeah. There was lots of news coverage on that, including this morning. What happened there was Vasilis Simos is one of the vice presidents at the University of Hawaii. He's on the board of High Technology Development Corporation. And he was against this, this project. So what happened was there was a a bill to appropriate some money to the High Technology Development Corporation. And it got changed at the last minute in conference committee to add a provision that changed is the qualifications for the board of the High Technology Development Corporation. Specifically, it says that vice presidents at the University can no longer be on the board. It has to be a regent. So really, really, Tom, just stopping you right there. That is, that is poppycock.  I was the chair of the then called the High Tech Development Corporation. And Vasilis Simos would have been a great catch for us because he's very senior at the University. He supervises or he has supervised the tech elements of the University. The few people in the state would know more about tech research than Vasilis. And he would be a great catch as a member of the board of the Hawaii Tech Development Corporation. To exclude him, you know, that's like pretty clear what they were doing. They were, anyway, go ahead. Yeah. And Civil Beat this morning was quoting Representative Quinlan is basically saying, look, I was given the choice of either voting for this bill in conference committee or saying no and a key appropriation for HTDC would then fall to the fall to the cutting room floor. And he was concerned about having that appropriation in there. So he went along with it. So this is how this is House Bill 999. And so we'll see what we'll see what the governor does with it. But apparently it's paired with an appropriation of some kind. So if if the bills vetoed, there'll be financial consequences to HTDC as a result. And where is Vasilis? Is he on the board of HTDC? He's on the board now. Yeah. That was a clear attempt at retribution. It was a clear attempt at trying to control the members and thus the votes of HTDC on this issue, wasn't it? Not only that, but you know, the executive director of HTDC, Len Higashi, he just resigned. He just quit. You know, you'd think that they would they would not politicize HTDC. Its mission is so clear and useful. He quit. He quit, I guess I'm making a guess here because of the politicization, don't you think? I don't think he was reached to comment on that, but that is it's very suspicious. It's very suspicious. And I think what you're, you know, your explanation makes a lot of sense. But let me let me kind of show you what these legislative worksheets that we've been talking about are and, you know, what they look like and what this vehicle called a legislative adjustment is. So let's look at the first slide, which is page four of 1070. That's there are 1070 pages in the budget worksheet. So two reams of paper and then some. Well, here's what it says. This is a, you know, two columns. One is one on the right is the governor's request. On the left is the, you know, what's in the budget bill. And the governor asked for $1.5 million for the coconut around us for a speedal task force, which 750K and a green waste program 750K. And on the left side, it says the legislature does not concur and there's no money. So basically what they're doing is they're taking that governor's request and zeroing it out. Okay, so that's one way budget worksheets work. Let's go to the next page, page five of 1070. Did they have a vote on this? They have a vote on this. Yes, they can approve the budget bill or die. Got it. So this one is a governor's request to add funds for plant pest and disease control. This one says legislature concurs and this money is, you know, shifted over to the left column where the money is there. And on the bottom of that page, there is a paragraph that says legislative adjustment. Add funds for plant pest and disease control. Now this is what a legislative adjustment is. So they put something into the budget worksheet under a particular program and they add money to it. In this case, they're adding two million dollars. Beyond what the governor asked for. Yeah, but it's interesting because they put in coconut or an oscarist task force, one million dollars, green waste program, one million dollars. So they basically zeroed out the governor's request and they added more money. How's that possible? When you shake it and bank it, is that legal? Yes, it is. It's in the final version of House Bill 300 and legislature voted on it. So when the governor signs it into law, if he does, then it's totally legal. Okay. You have a number of other points, you know, that are of interest here. And then there was the school teachers who negotiated for a hundred and eighty some million dollars in raises. But that negotiation, the result of that negotiation was not what the budget has said it would pay. How come there can be a discrepancy like that? It was not a discrepancy. It's a different bill. What the legislature did was the past HB 1004, which funded the teachers for a hundred and eighty seven million. But in the budget bill, they kind of got the education department back by saying, okay, that's going to cost you a hundred and sixty seven million. Almost the same amount, not quite, but almost the same amount. Twenty million dollars, Tom. If you ever feel that's not much of a difference. So let me know because I could really use that money for ThinkTek Hawaii. As could we all. That's a lot of bread. Okay. So they negotiated a hundred and eighty seven million. But in the budget, they got a hundred and sixty seven million. Who handles the shortfall? DOE. So I suppose then that the short end of the stick would follow the HGEA members. So they wouldn't get the raise they thought they negotiated? Well, HSTA got the raise. HGEA is another union comprising not the teachers, but the administrators and the higher mucky mucks in the Department of Education instructor, which is huge, by the way. I know. But what, you know, why the difference? I mean, if you if it's right there on your desk and it says they negotiated a hundred and eighty seven million dollars in raises. And then what is an eyesight question? How come they gave them twenty million dollars less? But did they not understand what the negotiation was? Did they were they renegotiating? Is that what they were doing? It's hard to tell. But apparently there were some people in the some powerful people in the legislature saying, OK, there's got to be a cost to this. So somebody has to bear the cost. What is what is kind of more interesting is the Hoyt Tourism Authority. Because between the different bills to to basically defund the the Tourism Authority and or blow it up and make it into something else. All of the money for the Hoyt Tourism Authority kind of fell by the wayside. So they have no appropriation. So either the governor uses some of that two hundred million to to prop up HTA for another, you know, for another couple of years or HTA withers on the vine. What does that mean? What does that mean to the HTA not having any money? What what is the effect of that? You can't you can't pay people so you can't do anything. It sounds like the debt ceiling issue on the federal level. You're stuck. Well, it's it's even worse than that because you can't then you can't spend any money at all. Well, I'm trying to make sense of all this and find a common denominator. And a couple of things that occur to me in light of our discussions on a variety of shows in the past about the special funds and all that. It's like you have two realities. One reality is, well, you're supposed to have the structure and and special funds are really not a good idea in the structure. And the second is you have to have a balanced budget. Okay, we know that.  And the third thing is really important. It has to go through the process. You have to respect the committees. You have to respect their votes. You have to respect the law, really. That's on one side of the ledger, so to speak. That's good in theory. In practice, in practice, we see it's a little bit different. That's the point. Yeah. In practice, we see it's a little different people. Disregarding, tucking money away in special funds that sit there, you know, completely dysfunctional. And then the legislature that's committees does one thing. But somehow, somehow, and it's not known exactly how a few choice powerful individuals, you know, they do what they want, regardless of what the legislature has voted for. And the public, you know, they're the victims. The public are completely on the outside of this.  And the governor doesn't have that much control over it. And it doesn't sound to me like from a fiscal policy point of view, fiscal policy may not be the right word. From a fiscal process point of view, it is not what it should be. It is something different. What do you think? It's definitely different. I mean, you would hope that in a good democracy that people would know what they're voting on, that the detail would be out there, that people, you know, could comment on it. And, you know, all of the comments taken into account, you know, they might not necessarily agree with every commenter, but at least there's a process for for views to be made known. A lot of what we've just been talking about is action outside of the public comment process without any public comment. And even, you know, in flying in the face in some in some instances of the newly organized committees that did hold a hearing and did take public input and thought it wasn't a good idea. Wow, we have a problem in Mudville. So, you know, I mentioned before the possibility of the governor being fully advised that he's well experienced in these matters he served in the Senate for a long time, could say something. He could say it to them, either on the, you know, job on a level of vision from the fifth floor to the third and fourth floors of the square building, or he could go public and say this isn't working well. I am going to expect better. He could say that. Of course, that's politically dangerous. Those same people who seek retribution against the members of HDD, for example, you know, would seek retribution against him. That would be easy enough. That would be easy enough, right? Yeah, and then you'll be very easy for those individuals to say, okay, there's no budget, it's your fault. Right. The blame game theater. Yeah. But let me let me offer another thought. What about the state auditor? Is this something that could, does, should fall on the desk of the state auditor? And to look at this and say there's something wrong here? Well, I think there's an inherent conflict because the state auditor is a legislative agency. It's created to serve the legislature and report to the legislature. So it's probably not going to be assigned to a scrutinized and reported in its own self. Who then could call for reform or accountability? Is it have to be a federal agency, a federal investigative party? Who then? Maybe the AG. We have an attorney general. Supposed to enforce the laws. If there are laws that are not being followed, the AG is supposed to do something about it. But the AG works with governor. That's right. AG is executive branch. So you don't have the same conflict. In a larger picture here, you have a failure of the process of the state as laid out. You have a failure of the procedures in the legislature as laid out. And as we voted for legislators who would follow these procedures. And if they're not being followed, there's really something wrong. And so here's my concern about all of this. These things, I don't think that people care that much if they know it all about these things. But they are likely to get worse, don't you think? Because if you get away with something, then you're likely to try something more aggressive. Is that happening? I think that is part of the dynamic. It's been said that absolute power corrupts absolutely. And you see that the moneychairs of both chambers, and I think more with the Senate ways and means chair, he's got power in his way to round. And I think something's going to be done about that. It's just a matter of too much concentration of power. Is this something that is only recent or has it been happening over the years? I think it's worse than usual. There has been a lot more, I think, power flexing in recent years. This year, we also saw a lot of bills being killed by the speaker, because things would go to conference, and for some reason or other, house conferees wouldn't get appointed, or house conferees that are appointed would get dismissed. And that kills the bill. So either the speaker of the House or the Senate President has basically a veto power over all bills. And it just so happens that the House Speaker's been exercising that veto power a lot more recently.  And it's focused in the hands of only a couple of people. By the way, the doctors, you know, we have a curious doctor shortage in the state where we're down by 800 doctors against what we should have. And that affects public health. In fact, House came around the state, especially the neighbor islands, and especially people who are disadvantaged. And it was important to try to pass some bills to slow down the doctor shortage and make life and practice in a way more appealing to doctors. And there were a bunch of bills that were passed, that were passed by both houses of the legislature. But they were killed at the last moment, because somebody failed to appoint a member of the conference committee. And boy, the doctors were who who about that. It worked so hard, but in thousands of hours trying to explain to everybody about how the doctor shortage was serious, and how it could be remedied at least in part. And it got the bills passed. But then they failed at the last minute. And you can't tell me that was a slight of hand mistake. It wasn't. It was, it had to be intentional. It's not that hard to appoint a member of a conference committee, is it? No, not at all. I mean, it's just, again, the Speaker of the Senate President wielding veto power, which is what it is. Yeah. Okay. I wish I could say that we have come up with some solutions here, Tom. Well, we haven't yet, but we know at least where a lot of the problems are. So hopefully we can focus more attention on that.  What does the Washington Post say that democracy dies in darkness? We really have to keep the light shining. Yep. And we got a lot of shadow to worry about. So Tom Yamachika, President of the Tax Foundation of Hawaii, thank you so much. Thank you for having me on the show. Thank you so much for watching Think Tech Hawaii. If you like what we do, please like us and click the subscribe button on YouTube and the follow button on Vimeo. You can also follow us on Facebook, Instagram and LinkedIn and donate to us at thinktechhawaii.com. Mahalo.