A routine audit of the town of Warner’s finances found officials were sometimes slow to deposit funds, late to pay credit card bills, and some account balances didn’t add up, among other financial irregularities.

While the accounting firm of Vachon Clukay and Company was quick to note that it was simply pointing out “opportunities for strengthening internal controls,” these suggestions caught the attention of residents.

Before voters approved the $4.56 million operating budget at Town Meeting on Wednesday, Bill Hanson called for the town to address these concerns before raising taxes again.

“There are huge misses in our town finances that need to be corrected,” said Hanson, who will join the budget committee next year. “Instead of raising the budget, how about we clean up a mess first, and then look at increasing the budget next year if we have to.”

The report, which was dated February 20, stated that a number of credit card purchases lacked paperwork justifying the expenses.

“Lack of supporting documentation can increase the risk for inappropriate purchases or personal purchases made on behalf of the Town,” the letter stated. “Finance charges on credit cards can be abusive of the Town’s tax money if done on a regular basis.”

The letter also noted that funds from the solar array revolving activity were excluded from estimated revenue figures given to the state before the town’s tax rate was set.

The solar array fund is intended to account for revenue the town receives from utility companies to pay off debt payments. In 2022, the estimated revenue was $23,502. The same was true for 2021 when $20,385 was not included from the solar array fund in the town’s revenue report.

“Excluding the estimated revenues in the Town’s budget causes an unnecessary increase in funds being raised from taxation,” the letter stated.

Despite the issues cited, the full audit, which was for 2022, noted that the town accounted for all of its largest transactions in statements and the firm encountered “no significant difficulties” when completing the audit.

The Monitor filed a records request this week to obtain the last three years of town credit card statements.

Earlier this year – after two select board members abruptly resigned and then attempted to rescind this resignation, leading to and a court case to appoint a new select board member – the Monitor filed a records request for all email and text messages between the former town administrator and select board members.

Those records showed mostly business-like communication between the parties before the abrupt resignations.

The town also instituted a policy that required members of the public to file records requests at the end of each select board meeting to receive a Zoom recording of meetings. Due to an influx of requests, the town then hired a new position to help with its meeting recordings.

On Wednesday, residents voted to change this precedent, passing a citizen’s petition to require the select board, planning board, zoning board and budget committee to post video and audio recordings within two weeks of the meeting.

“The events of the summer of 2023 can certainly be retold from varying points of view,” read the select board’s letter in the annual town report. “They have been the subject of numerous 91-A requests, and differing accounts have run in social media and print media. Warner has paid a high price for this.”