Found a user that's shown as having 12 posts, but no posts can be found.
To my knowledge none of his posts are in "Deleted content". (Please make this area searchable)

Link to user in question is in our Access information.
 

I note this appears to be a test user. Could you please confirm if there is any possibility the items may have been permanently deleted? I ask as deleting items will not reduce count.

Yes, that is a possibility, hence my comment on "Deleted content".
I took it for granted that permanently deleted posts are not counted.

No, that is incorrect. Deleting content will not remove postcount

Is that intentionally? If so, why are they counted?

Are permanently deleted posts also included in the forums statistics total number of posts?

Yes, that is intentionally and has always been the case. Content count is added up, but in most cases removing content count because of things like tidy up, pruning etc, people would not want to remove that post count from people. So unless you actively recount, that count will stay.

No, they are not included in the statistics.

Ok, many thanks Marc. How do we do a recount?

In the ACP if you go to any user, and select the dropdown next to their content count, you can recount from there. It will ask if you want to do it just for that member, or for everyone.

Many thanks, running now.