“… While most cases don't feature the same kind of publicity-generating dollar totals, municipal fraud is widespread across the country, according to research by fraud investigator Christopher T. Marquet, author of the Marquet Report on Embezzlement. … 'The bottom line is a lack of oversight,' said Marquet. … Marquet cites a lack of financial literacy among elected officials; a culture of blind trust, especially among smaller communities in which employees and officials have long-standing relationships; and turnover among elected officials as contributing to weak internal controls.”