NEWTON -- A tri-county solar project touted as a cost savings when it was approved in 2011 may end up costing Sussex County more than $26 million, according to a report submitted Wednesday night by former State Comptroller Matthew Boxer.

"Sussex County was the victim of negligence, misconduct and various other failings by multiple parties," Boxer told the freeholder board in outlining the results of an 18-month review by his law firm.

"The administration of this project was truly a perfect storm of incompetence, and this county was the victim of that incompetence," added Boxer, who joined Lowenstein Sandler as a partner in 2014 after finishing his six-year term as the state's first comptroller.

The freeholder board hired his firm in the wake of a $21 million bailout, shared with Morris and Somerset counties in 2015, of the project's developer, with a directive to explain what went wrong the project -- which involved the installation of solar energy panels on government buildings -- in Sussex.

The firm's 62-page report, released at the start of the 7 p.m. meeting, outlined a litany of problems, such as the project generating far less electricity than expected and a solar renewable energy credit market whose unpredictability was not grasped by county officials.

Construction in Sussex County was supposed to take one year, but did not conclude until December 2016, according to the report.

"Ultimately this project, which was not supposed to cost the county anything ... is costing the county millions, and will impact the county budget for years to come," Boxer said from the podium.

Of the five freeholders who joined in the unanimous approval of the project in 2011, only Freeholder Phil Crabb, whose term expires Dec. 31, remains on the board. Crabb, a freeholder since 2008, is not seeking re-election.

Though Boxer alluded to the possibility of litigation to recover funds, he did not assign blame to anyone in his remarks. The law firm's report asserted that all county employees had acted in "good faith," despite not appearing to comprehend the risks posed by the project.

Several county residents expressed frustration during the meeting, citing the anticipated $500,000 final cost of the review and withholding the report from the public until minutes before Boxer took the podium.

Boxer appeared on the same night that the county's biggest event, the 10-day New Jersey State Fair, was going on at the nearby Sussex County Fairgrounds. Only 35 were in attendance when he began speaking.

Kenneth Collins of Andover Township said that the freeholder board should ask Boxer -- who met privately with the freeholders Wednesday but did not take questions from the public -- to attend the next freeholder meeting and engage residents in a dialogue.

"With the millions of dollars that Sussex County taxpayers are on the hook for, related to this project, and the half a million dollars that's been spent on this report, that's the least that you should do," Collins said.

Boxer, during his remarks, appeared to discourage any back and forth over his report.

"In the face of possible litigation that the county may choose to pursue, it may be wise to keep further discussion at a minimum," Boxer said.

He acknowledged that any lawsuit would face hurdles. The settlement agreement approved in 2015 included a hold-harmless clause aimed at protecting all involved from future litigation.

"We've provided an analysis of possible causes of action, and related obstacles, that the county would face," Boxer said, adding, "There are litigation options here that could lead to financial recovery."

Freeholder Director Carl Lazzaro, who alluded to the possibility of a lawsuit last year, chose not to elaborate following Boxer's presentation.

"This was a step in the process," he told those in attendance.

Boxer's report concluded with nine recommendations aimed at preventing similar mistakes in the future, such as establishing a risk committee, avoiding projects too complex to understand and studying up on market dynamics before making a major investment.

Rob Jennings may be reached at rjennings@njadvancemedia.com. Follow him on Twitter @RobJenningsNJ. Find NJ.com on Facebook