You are kind of missing the point and in the process showing your true motivation and animus for P and B. There were no claims to audit other than credit card statements because this is how Bove and Graber set it up. If you refer to the grant administration agreement, item number 10, "the town shall pay-over to WNY on a monthly basis on or before the first of each month an amount equal to 1/12 of the Annual Grant Award value.
In other words, Bove made it so the town would advance money for Americorps to spend. Not properly auditing claims is secondary as the money was already spent. And again, when this accounting was not done wherein Bielecki could not audit these claims, he attempted to cut off the advancments and was threathened with termination for doing so.