BREWER — The results of a special audit of the former city manager’s accounts were disclosed during Tuesday night’s City Council meeting.

In a brief statement during the meeting, Mayor Donna Thornton said that the results of the audit commissioned last December — after former City Manager James Kotredes’ pleaded guilty to stealing more than $11,000 in private funds while he was Millinocket’s town manager — brought to light two questionable expenditures.

The two expenditures, which amounted to almost $2,500, involved a moving bill that exceeded the $1,500 allowed in Kotredes’ first-year contract amount by $1,996, and a $245.14 payment to Unicel in August 1997 for calls made prior to his employment with the city, according to city documents.

“This is the first I’ve ever heard of it,” Kotredes said when contacted at home after Tuesday night’s meeting. Asked if he had any comment, Kotredes responded, “None whatsoever.”

Thornton said the two expenditures were reviewed by, and approved by, the city’s former finance director, who left last summer. She said that the expenses did not go before city councilors.

The mayor also said that the city did not plan to seek restitution from Kotredes.

“The matter is closed,” she said.

According to a memorandum on the matter prepared by current Finance Director Stan Harmon, the Bangor accounting firm Brantner, Thibodeau & Associates examined the 14 accounts over which Kotredes had authority.

The firm’s review, which Thornton said cost the city about $1,200, covered the period from July 21, 1997, when Kotredes’ began his job as city manager, through Dec. 7, 1998, when he was ordered to stay home with pay until the council determined how to handle the matter. Kotredes resigned on Dec. 22.

The councilors also made headway on a series of changes in the way they do business, most aimed at streamlining and improving local government.

They agreed to change the starting time for regular council meetings from 6 p.m. to 6:30 p.m. to accommodate a councilor’s work schedule.

The council enacted an ordinance amendment that will reduce minimum notice requirements for emergency meetings from 48 hours to 24 hours. Thornton earlier said the change will enable councilors to respond more quickly to crises.

Officials also directed the city clerk and the city solicitor to prepare charter amendments aimed at combining city and state elections. In even years, city and state elections are three weeks apart.

City Clerk Arthur Verow briefly outlined the process, which will involve public hearings and likely a citywide referendum question in November. He also said that conducting city and state elections at the same time would save the city about $3,000.

The councilors also: agreed to retain the services of Eastern Maine Development Corp. in the city’s effort to obtain a Federal Waterfront Development Planning Grant; agreed to use $2,955 originally earmarked for the annual report to buy a new sound and recording system for their chambers; authorized a $6,895 settlement to resolve any claim the state might have against the city as a potentially responsible party at the Portland-Bangor Waste Oil Site in Wells; and approved a contract with Appraisal Specialists Inc. of Bangor, which will be paid up to $6,000 to help the city assessor appraise an estimated 200 buildings that must be reviewed before the April 1 deadline for tax assessment purposes.

They also reappointed Everett Gray and James McLellan to the water district board of trustees, Ronald Harriman and Carroll Brochu to the board of assessment review, and Gerald Ledwith as harbor master. Ledwith recently was reappointed Bangor’s harbor master.