Awhile back, the County Delegation agreed to pay an auditor $20K to provide answers to a dozen questions put together by the county Finance Director and County Administrator last August. They whittled down the dozen from 20 questions that the delegation posed to determine the reason for the 2015 county budget shortfall. It was essentially a focused audit that would avoid a very costly forensic audit. If anything untoward were found in the focused audit it would trigger a recommendation for a forensic audit.
The focused audit or the Agreed Upon Procedures report, was completed. It is over a thousand pages in length, and the long an short of it is that it appears that there was nothing criminal or anything that would warrant an extremely costly and unnecessary forensic audit.
Over 1000 pages and one can only imagine how much a full forensic audit would have cost.