Months of missing records. Years of missing bank statements and deposit records. Incomplete data in town records. Ownership updates missing. Impact fees not assessed where they should have been, or assessed for some categories but not others.
No evidence that some fees were collected. Checks sitting uncashed in town offices, now too old to do so. Missing evidence of deposits. Repayment plans negotiated for some fees and not others.
Insufficient monitoring of the six-year rule for using impact fees. Transfers of impact fees not based on council orders or school budgets.
Fees expended on management directive, rather than council order or legislative direction.
The above are among the forensic audit