RIO RIO, Ariz. (KGUN) — More developments occurred Thursday in the case of a former Santa Cruz County treasurer accused of embezzling more than $39 million in county funds.

A key figure in the effort to recover the funds has looked into the estate of Elizabeth Gutfer.

The civil lawsuit against former Santa Cruz County Treasurer Elizabeth Gutfer has left the courtroom and into her estate, where she is accused of embezzling more than $39 million from Santa Cruz taxpayers. As the lawsuit seeks to recoup as much as possible, the court-appointed trustee who currently manages her estate has come to investigate.

A court-appointed trustee has come to inspect the assets he now controls by court order, and it's the trustee's job to make sure no one sells or hides anything that could have been purchased with county funds.

Sheriff's deputies and investigators from the Santa Cruz County Attorney's Office were on scene during the investigation, but Santa Cruz County said they were there to maintain order and are not part of any criminal investigation. At this time, Gutfer does not face any criminal charges.

Here's a video from a previous hearing on the civil lawsuit: Gutfer's attorney, Jonathan Saffer, says she was at the ranch voluntarily during the inspection and cooperated with the inspection.

In a related development, Santa Cruz County is battling the Arizona State Comptroller over who made mistakes that allowed millions of dollars to be embezzled undetected. The Comptroller claims Santa Cruz County overlooked red flags in the treasurer's reports. Santa Cruz County is threatening to sue the Comptroller, arguing that it was the Comptroller's job to act as a watchdog and that he overlooked 10 years of embezzlement.