Only an investigation can reveal who was responsible for the missing records.
A lawyer for the village, Edwin Matthews, said that officials were searching for the missing records.
But he said missing records and a lack of time made the inquiry into looted art difficult.
But Mr. Kruger has said that the missing records appeared to be a result of "stupidity, not dishonesty".
Among the missing records are the backup documents to support $33,000 that was paid to cover the superintendent's dry cleaning bills.
For months, the staff at the Beacon School in Manhattan asked Region 9 for the missing records of a new ninth grader who kept disrupting classes.
Among the missing records are the documents to support $33,000 that officials say was paid to cover the superintendent's dry-cleaning bills.
And when Wells Fargo bought First Interstate in 1996, thousands of the banks' customers left because of missing records, queues and administrative snarl-ups.Then there is antitrust.
In a 2006 deposition, a Bankers Life and Conseco claims adjuster, Teresa Carbonel, testified that she denied claims because of missing records but was prohibited from calling nursing homes or physicians to request the documents.
Her defenders, including a number of developers, said that Ms. Lancaster, 54, had been unfairly blamed for the failings of an antiquated and underfinanced department with a long history of corruption, inefficiency and missing records.
On Wednesday, investigators for the committee went to Andersen's Houston office in search of the missing records; many of those turn out to have been among the documents that were destroyed.
