Kentucky Governor Steve Beshear says he has "serious concerns" about legislation sponsored by the leaders of the state House and Senate that would create an investigative arm of theKentucky General Assembly.Beshear says the proposed creation of the General Assembly Accounting and Review Division,or GAARD, would create another layer of bureaucracy at at time when the state can ill-afford it."I've reduced the executive branch over two thousand people over the past year, and I would think that all the branches need to be heading in that direction in order to save as much money as possible," Beshear said Monday morning during a stop in Louisville.Beshear also echoed concerns that the investigative division would duplicate work alreadyperformed by the state auditor and attorney general.The bill's co-sponsors, House Speaker Greg Stumbo and Senate President David Williams, say GAARD would be a part of the Legislative Research Commission, with the task of making sure that tax dollars are being fully utilized.