The Request sought various reports concerning certain Borough accounts from the Borough's QuickBooks software program. The Requester's preliminary arguments are not persuasive. The Borough has demonstrated that certain records do not exist, but has not demonstrated that providing reports are creation of records under Section 705 of the RTKL. The Borough is not required to provide records in specific electronic formats. The OOR declines to make a finding of bad faith. Granted in part; denied in part. Upon Petition for Reconsideration, a review of the Final Determination indicates the issues on appeal were thoroughly addressed and we decline to grant reconsideration. Additionally, the Requester cites to purported cases which do not exist and is again cautioned that parties have the obligation to present accurate facts and legal arguments to the OOR.