Editor’s note: This is the first of a 5 part series taking a detailed look at the recently released audit for the town of Mannsville, spanning from July 11, 2011 through Dec. 31, 2015.

After more than 3 years, Oklahoma State Auditor and Inspector Gary Jones has released his office’s findings in the ongoing audit for the town of Mannsvile. The process for the audit began in the spring of 2014 with the results being distributed on Thursday. The following is a recap of the timeline of events as reported in the SA&I findings.

Timeline of events
According to the contents of the audit provided to the Ardmoreite by SA&I.
On March 19, 2014: District Attorney Craig Ladd requests SA&I to “perform an audit” on the town of Mannsville.
March 28, 2014: Ladd requests SA&I to “hold off” on the audit until the concerns of the audit could be “sorted out.”
Sept.  8, 2014: Ladd sends confirmation email to SA&I stating “my preference is that you would proceed with an audit as requested … ”
Nov. 12, 2014: SA&I meet with Shonda Barnes, Mannsville town treasurer, who represented herself as “Town Manager” for the town of Mannsville. Barnes signs and dates engagement letter as the “treasurer” and agrees to cooperate with the audit process.
Nov. 17, 2014: Barnes and Mannsville trustee Dean Copeland present SA&I staff a letter dated Nov. 14, 2014, alleging that the district attorney did not request the audit, alleging that former State Representative Fred Stanley had spoken to Ladd at the request of the town and was informed that no audit request had been made. SA&I staff contacted Ladd, who acknowledged speaking with Stanley, but verified that he had requested the audit and provided a second letter confirming the audit request.
Nov. 20, 2014: The town of Mannsville is presented with an administrative subpoena requesting records for the investigation, records which were not provided.
Feb. 5, 2015: SA&I staff meet with Ladd to discuss ongoing difficulties in obtaining records. Both parties agree to issue subpoenas to Mannsville Mayor Don Colbert and Barnes for the records not received.
Feb. 11, 2015: A letter is sent to Colbert notifying a continued lack of cooperation from town officials.
April 24, 2015: A letter is sent to Colbert notifying him that the audit was pending and  that staff would be notified when it resumed.
May 12, 2015: A letter dated and signed by Colbert is received by SA&I explaining that records thought to be lost had been found, saying “I do not have any explanation for this miraculous discovery.” The letter explained possible reasons for the missing records and those involved in taking them (the records) from Town Hall stating that the responsible parties “should be held accountable for their actions and should be prosecuted for the crimes they have committed.”
Jan.  7, 2016: Stanley calls SA&I, representing the town of Mannsville. Per Stanley, a meeting was to be held with Ladd requesting that the DA drop the request for the audit. Stanley asked that the audit be postponed for a week until Ladd had seen the “written evidence”  in regards to stolen records that had been returned.
Jan. 12, 2016. Ladd submits a letter to SA&I asking to “disregard my previous request… for an audit.” The letter also stated that a “C.P.A. from Oklahoma City, is currently conducting an audit for Mannsville.” The CPA firm communicated with SA&I that an audit was not being conducted, information which appears to have been misrepresented to Ladd during the meeting.
Jan. 2016: Following the cancellation of the DA-requested audit, citizens of Mannsville began the process of engaging in a Citizens Petition audit.
Feb. 9, 2016: The petition process is completed and fieldwork begins. SA&I staff were immediately met with reluctant cooperation and the unavailability of records. Records requested in 2014 were still not available, were not organized or were not available. It was also noted that some bank statements had net been opened, some had missing pages and some entire statements were missing. Current audits were also unavailable. The towns most recent audit was from 2011.
July 29, 2016: Barnes was presented with a “management representation letter” requesting signatures from all elected officials attesting to their responsibilities for the oversight and management of the town and that officials understood they were responsible to comply with applicable laws and regulations. The letter was never received.