The City Hall building in Hercules, Ca., on Thursday May 10, 2012. State Controller John Chiang rips into the city of Hercules after completing two audits, saying &quot;During my time in office, this could be the worst set of city accounting records I have seen. The City's books were so poorly managed, that I must question their use of every single federal and state dollar granted to the City. Along with missing dozens of records, the city, which is teetering on bankruptcy, was unable to explain what it did with $2 million in state and federal funds. City staff often ignored or cancelled meetings with the auditors, and by the end of the review, the city no longer had a senior accountant. Photo: Michael Macor, The Chronicle