[John Mercier]

Originally Posted by Descant

Yes, outside auditors review towns, schools, village district's books. This is mostly for accuracy of accounting, not for propriety of activity. So, yes, they would detect embezzlement, but if the school buys 200 pencil sharpeners when they only need 20, I'm not so sure. The same applies if, when there are salt funds left from a mild winter, and extra paving is done, I don't think it would raise an eyebrow as it is all within the purview of the department, and there is no personal gain by any individual. (In the old days, we paid an individual $3000/year to be the "road agent" but rented plows and graders , etc from the same individual, since Jim owned the only grader in town. Love our small towns.)
The irony is, a politician pledges to keep a sharp eye on the budget, but when s/he is up for re-election, the voters want to hear that s/he built them a new bridge and brought in 400 new jobs.

200 pencil sharpeners when you only needed 20 should show in inventory acceleration.