At the Oct. 20 special forum, commissioners asked presenter David Sawyer whether a forensic investigation was necessary, how his firm determines scope and how fees are estimated; Sawyer said work is typically phased, billed hourly, and that transaction volume and years reviewed shape cost and timing.

Forensic accountant David Sawyer told the Walker County Board of Commissioners on Oct. 20 that forensic engagements are narrow, evidence-focused investigations (often court-usable) distinct from annual financial statement audits; commissioners and residents then questioned scope, cost and procurement options.