The audit rated the overall performance of the recorder’s office as “poor,” the lowest possible rating.

In a statement on Tuesday, Carpenter said the audit was the most negative she has seen in 35 years, and said it “appears that the findings were developed to meet preconceived determinations.”

“The one thing to conclude from this audit is that all public funds are accounted for — no funds found missing,” Carpenter said.

Carpenter, a Democrat, was first elected recorder in 1980. She remained in office until 2014, when she resigned over violating the state’s nepotism law for paying her great-nephew $12,255 for contract work. Still, Carpenter sought re-election and was returned to office a few months later by city voters. Upon her return, a benefits loophole allowed Carpenter to collect her full salary while also receiving pension benefits from the same office.