Except that he probably found no money spent on "Katy Perry tickets". Young said his audit did not indicate misconduct. 

Young's point is that if someone had done the book keeping as he reccomended, we would know  who to blame for that expense at the time of the expense. He calls this a red flag. Hence, HART has has made these changes and this problem has been fixed for a long time now. Misconduct is prevented.

"Murthy told reporters after the meeting that HART has instituted many of the policies and procedures recommended by auditors in their 2016 report, and filled vacant positions in its finance office."