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We also compared the disbursement records with the check images to determine whether the records were reliable. We reviewed 20 disbursements totaling over $10.5 million from 2020 through 2024. We were unable to verify one disbursement totaling $885 because the check was not yet issued at the time of our inquiry. As a result of our inquiry, the account clerk typist identified 13 checks totaling over $9,000 that were recorded in the records but not issued because of a software malfunction. However, when checks are recorded in the software but not issued, those financial records are unreliable. We also determined that the Director did not properly record capital projects expenditures. For example, according to the Highway Superintendent, the Town incurred over $70,000 in labor costs for work performed by highway department employees related to the highway facility renovations as of October 19, 2024. However, these expenditures were charged to the highway fund instead of the capital projects fund because the Director and Highway Superintendent stated that they were not additional expenditures as the employees were already working for the Town on a full-time basis. However, if a local government uses its own employees and equipment for a capital project, the project should be charged for these costs. The manner in which the project and the contributing fund(s) are charged depends on whether the services were intended to be treated as an in-kind contribution to the project or as a reimbursable cost. In summary, with the exception of one itemized budget available for public review, all four of the recommendations in our prior audit were not implemented. The Supervisor blamed the prior CPA for not bringing the deficiencies to his attention after the 2022 external audit. However, the CPA management letter, dated August 25, 2023, identified negative balances in the capital projects fund indicating that expenditures were incurred for a given project without amounts budgeted to pay for them. The Supervisor stated that corrective action had not been implemented, in part, due to turnover in key positions and the Town did not have a full-time Director for over a month during 2023. While the Town had three different Directors from 2020 through current, the Supervisor has been in the position since January 2020, and as the chief fiscal officer, he is responsible for monitoring and providing sufficient oversight of the Director’s duties. For additional guidance, Town officials should refer to the Office of the State Comptroller’s guidelines on capital projects, bank reconciliations, and duties of the Town Supervisor (Figure 1). 6