Excellent post Jose! The city of Mukilteo appears to have other problems in addition to a lack of internal controls there seems to be a sense of coercive power at work here. Interestingly, the inner workings of city leadership can be wonderful or corrupt. Often citizens in positions of city and county government offices simply decide that items issues not deemed to promote their future political ambitions should not be budgeted for. Moreover, someone with decision making power for this city likely decided that funds should be spent elsewhere rather than investing in ensuring proper accounting procedures were followed. Similarly, the adequate essential training of employees tasked with the job of preparing financial statements was not a priority