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Ms. Drummond to operate that office and the bookkeeping depart-
ment.
In her supervisory roles at ABC and E.D.U.C., Ms. Drummond
was in charge of all financial aspects of ABC, including cash
flow, preparation of financial statements, general ledger work,
preparation of tax returns, and similar functions, and instructed
other employees of the business office and the bookkeeping
department of ABC in their duties. Ms. Drummond, inter alia,
wrote checks or caused checks to be written for ABC. She also
signed checks or caused checks to be signed for ABC.
Throughout the years at issue, Ms. Drummond generally
received $1,500 semimonthly from ABC. During approximately the
first six months of 1983, Ms. Drummond wrote checks to herself
from ABC totaling $18,000, which were classified as wages and on
which taxes were withheld. Around July 1983, Ms. Drummond
removed herself from ABC's payroll, but she continued to receive
from ABC at least $1,500 semimonthly.
In addition to the $18,000 in checks from ABC that Ms.
Drummond wrote to herself during the first half of 1983, which
were classified as wages, during 1983 and 1984, Ms. Drummond
wrote checks to herself and received funds from ABC in the
respective amounts of $52,277.08 and $39,553.22, which were not
classified as wages. Ms. Drummond deposited those checks into
her personal checking accounts and was aware of the amount of
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