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reviewed. As discussed in Recommendation 1 observations/findings, itemized budgets were only prepared for two capital projects with expenditures totaling approximately $14.4 million, and when we reviewed the Board meeting minutes and agenda packets, none of the seven projects we reviewed were included for public review. These projects included the highway facility improvements project, budgeted for $4 million, and a sewer-related project, budgeted for $15 million. In the Town’s corrective action plan (in response to our recommendations in our audit report), the Supervisor stated that the Town is dedicated to ensuring public support and involvement in decision-making for large capital projects. The plan indicated that the Town would strengthen its internal controls surrounding the capital project process and ensure full transparency to the public by requiring a “Capital Project Initialization Form” prior to beginning a project and a “Capital Project Completion Form” at the conclusion of the project. These forms were to include key project details such as a description of the project scope, an itemized proposed budget that identifies funding sources for the project, and the final project cost. The forms were to be included as an agenda item at a Board meeting and any related Board actions such as cost or scope changes would be documented in the meeting minutes. We also noted for the seven capital projects we reviewed, the Supervisor did not submit a Capital Project Initialization Form or Capital Project Completion Form to the Board or include it in the agenda for any of the projects we reviewed. The Supervisor stated that officials did not need to use these forms because none of the capital projects were significant enough to warrant their use because the projects were not major “ground-up” construction projects like the community center and library project (the subject of our original audit). However, the corrective action plan did not specify that these forms would only be used for “ground-up” construction projects and officials did not take any other action to ensure key details relating to the projects such as itemized costs and financing sources were documented in meeting minutes or to help ensure taxpayers and residents were aware of all the ongoing capital projects or the associated costs. Regardless of whether the project is a “ground-up” construction project, the capital projects we reviewed were all capital asset acquisitions or construction projects that extended beyond one year and involved significant costs. If Town officials no longer wish to use these forms to document key project details in the meeting minutes, then an appropriate alternative should be implemented to promote transparency and help ensure taxpayers and residents are well informed. Ultimately, officials cannot help ensure transparency to taxpayers and residents if they do not maintain itemized budgets and accurate financial information. Also, proper transparency allows taxpayers and residents to evaluate the financial stewardship of their elected representatives and provides them with a basis for informed participation in project discussions, where applicable. Recommendation 3 – Ensure Accurate Budgets Are Available for Bond Resolutions The Board should ensure that accurate cost estimate schedules or budgets are available in connection with the bond resolution. Status of Corrective Action: Not Implemented Observations/Findings: The Board did not ensure accurate cost estimate schedules or budgets were prepared or available to support adopted bond resolutions. From 2021 through 2024, the Board 3