It isn't rocket science for a programmer to write a little program that does some number crunching and comes out with a list. Someone could even have done it as a college project. Doesn't have to take hours and hours.
How much money exactly do multi millionaires need to carry on feathering their own nests, to the point where they are pulled up for fraudulent activities? Why aren't they happy with the few mill they 'legitimately' claim?
As a professional web developer I have to say that is a very poor effort. Something I may have scraped together around 1995. Much like the town, it's pretty disastrous.