Lloyd E. Dawson, Jr. - Page 7

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          on behalf of PAHHS or BHHS.  Ms. Dawson issued to herself between           
          13 and 22 payroll checks per month, with the amount of each check           
          ranging from $50 to $1,500.  The checks were endorsed by Ms.                
          Dawson and were deposited into joint checking accounts maintained           
          by petitioner and Ms. Dawson during that year.                              
               During 1989, Ms. Dawson caused checks to be issued to                  
          herself from the payroll checking accounts maintained by PAHHS              
          and BHHS for her wages from the corporations in the amounts of              
          $8,900 and $22,900, respectively.  Also during that year, in                
          addition to the checks for her wages, she used the computerized             
          payroll system installed by petitioner to cause checks to be                
          issued to herself from such payroll checking accounts in the                
          amount of $95,072.  Ms. Dawson signed each of these checks on               
          behalf of PAHHS or BHHS.  The checks were endorsed by Ms. Dawson            
          and were deposited into joint checking accounts maintained by               
          petitioner and Ms. Dawson during that year.  Petitioner deposited           
          certain of the checks Ms. Dawson received from PAHHS and BHHS               
          into their joint checking account with First National Bank of Mid           
          County.                                                                     
               Ms. Dawson did not hide from petitioner the funds she had              
          embezzled.                                                                  
               On July 17, 1989, believing that Ms. Dawson had embezzled              
          funds, Dr. Constant fired her.                                              








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