The bad: Even after being able to review the results of the audit, someone still tries to accuse past and present staff members of fraud, malfeasance, misfeasance, and nonfeasance.
The good: Former City Manager Bill Moss, Former Finance Director Bill Harrison, and all city employees, past city councilors and all city staff members should feel vindicated. As predicted by myself and others no fraud, no misappropriation of funds as indicated in that infamous transition report.
The discovery: Procurement policies should be looked at. Upgrades to the accounting software need to be implemented. The finance department needs an additional upper level staff person. The finance department has been operating short handed since adding additional accounting responsibilities (Septic Tank Replacement Program), the water and sewer acquisition, the Collier Boulevard Project, the of replacement of bridges, etc., etc.).
To say that there were no mistakes made would be wrong. However, when you have a finance department that is seriously understaffed, making mistakes becomes a greater possibility. Former council members, the former city manager and the former finance director proved to be good stewards of our monies who perhaps were excessively conservative in adding staff.