This article was published by good friend and Editor of the Calhoun Chronicle a week or so ago. Believing that there is some excellent writing and a good word for our community, I am sharing it today with the readers of Ridgeview.
By Gaylen Duskey
In the July 17, 2025, edition of the Calhoun Chronicle in a front page story the newspaper called form a forensic audit of the Town of Grantsville’s financial records.
After a flurry of questions and complaints and counter complaints on the internet and additional examination of past stories concerning the town’s financial records, questions about what a forensic audit is and ramifications of a forensic audit could be, the Chronicle once again calls for a full forensic audit.
It is time and it is needed and to do anything less would be a disservice to the town, the citizens of the town and the citizens of Calhoun County.
Let’s take a look.
In our previous story we wrote: “According to a story in the Ridgeview News: “Due to the missing minutes, the council again requested the removal of the previous administration from the Town of Grantsville bank accounts, which they currently have no access to.
“And if not having the minutes was bad enough the new town government – Mayor John Vilines, recorder Shannon Waldron and council members Jess Metz, Tanya Cunningham. Chastity Shock, Emilee Morgan and Rissa Staples – also had no access to the financial records.”
Could these missing items have been found and released?
Yes.
Were they?
No.
Instead an internet post tried to elucidate why a forensic audit was not needed and not a good thing.
• The post by a former council member attempted to make the following points:
• Unnecessary and Costly: The audit is unwarranted and expensive, with no substantiated evidence to justify it.
• Witch Hunt Allegation: The audit is described as harassment of a government entity without credible basis.
• Previous Rejection: A similar request was made to county commissioners, who declined to approve it.
• Definition of Forensic Audit: It is a deep investigation used for suspected fraud or serious financial misconduct, requiring credible evidence.
• Financial Burden: The cost, ranging from $3,000 to over $75,000, is often borne by taxpayers.
• Negative Impact on Small Towns:
o High cost with uncertain outcomes.
o Potential damage to reputations before wrongdoing is proven.
o Risk of creating division and mistrust in the community.
o Disruption of city operations due to diverted resources.
o Possibility of prolonged legal battles.
• Caution Advised: Forensic audits should be approached carefully, with clear evidence and an understanding of the financial and social implications.
That was quickly followed by other citizens posting their thought about the audit.
Crystal Mersh, CEO of Quality Executive Partners Inc. and founder of the 1982 Foundation cited reasons a forensic audit was needed.
She wrote: “PEOPLE – TRUST YOUR GUT! IF IT WALKS LIKE A DUCK AND QUACKS LIKE A DUCK … IT’S PROBABLY A DUCK!
“It looks like even those who are now out of the kitchen are still feeling the heat. I am out of town, but I heard The Calhoun Chronicle ran an article calling for a forensic audit of the town’s financials. This, in turn, seemed to spur a post by a former council member who pleaded for the community to read and understand her reasons (which are total nonsense) not to do a forensic audit. These reasons include the expense, causing rifts in communities, diverting resources from important business, and damaging reputations even when no wrongdoing is proven.
“This statement alone highlights the author’s lack of understanding of forensic auditing. One of the first principles of forensic auditing is that one can never prove a negative. The best you can do is, after a broad and targeted sampling, conclude that there is no evidence of wrongdoing. However, “ABSENCE OF EVIDENCE IS NOT EVIDENCE OF ABSENCE.”
“As a veteran forensic auditor in the pharma sector who has conducted hundreds of forensic audits and who educates the US Food and Drug Administration on forensic auditing methodologies across a broad variety of scientific and clinical data, I can tell you the number one reason that people avoid forensic audits is … drum roll, please … THEY HAVE SOMETHING TO HIDE! This has been proven time and time again.
“Do these people not understand what I do for a living? Guess not, or they would not write such ridiculous commentary. Citizens can request that the WV State Auditor’s Office perform a forensic audit due to concerns. Mark Hunt is the State Auditor, and you can reach them through their general portal: https://www.wvsao.gov/ContactUs/Contact
“The people’s concerns do matter! Make your voice known!”
A review of the online posts and what a forensic audit is led to the following conclusions:
The internet back and forth discusses the call for a forensic audit of town financials and the community’s reactions to it.
Forensic Audit Discussion
• A former council member opposes the forensic audit, citing potential community rifts and resource diversion.
• Crystal JaneMersch, a forensic auditor, argues that avoiding audits often indicates wrongdoing.
• Citizens can request a forensic audit from the WV State Auditor’s Office.
Community Reactions
• Support for the audit is expressed by several community members, emphasizing accountability and transparency.
• Concerns are raised about the town’s financial practices, including lack of itemized receipts and poor accounting practices.
• Some community members criticize the opposition to the audit, suggesting it reflects a desire to hide issues.
Leadership Accountability
• New leadership is encouraged to conduct the audit to clarify the financial situation inherited from previous administration.
• The audit is seen as a way to ensure public funds are managed wisely and to restore trust in local governance.
And just what is a forensic audit?
A forensic audit is a detailed examination and evaluation of a firm’s or individual’s financial records to uncover evidence that can be used in court or legal proceedings. It is a specialized form of accounting often used to investigate fraud, embezzlement, or other financial crimes. Forensic audits may also address disputes related to bankruptcy, business closures, or divorces.
How It Works:
- Planning the Investigation: The forensic auditor plans the investigation to identify fraud, determine its timeline, uncover concealment methods, identify perpetrators, quantify losses, gather admissible evidence, and suggest preventive measures.
- Collecting Evidence: Evidence is collected to prove the fraudster’s identity, document the fraud scheme, quantify financial losses, and ensure the evidence is preserved and unaltered.
- Reporting: A written report is prepared, summarizing findings, evidence, how the fraud was perpetrated, and recommendations for preventing future fraud.
- Court Proceedings: If the case goes to trial, the forensic auditor may testify as an expert witness, explaining findings and complex accounting issues to the court and non-experts.
Forensic audits differ from regular audits by focusing on uncovering fraudulent activities and preparing evidence for legal use.
Taking everything into consideration the Calhoun Chronicle concludes that a forensic audit is the prudent and intelligent thing to do and once again calls for a forensic audit – now!!!
