- 4 -
them and delivered most or all of the proceeds to Butler. McGraw
knew of this scheme and did not report these funds on Metro’s
corporate tax returns for the years in issue.
Under another scheme, which began in 1987, Butler directed
McGraw to issue weekly Metro checks to Poor Richards in amounts
less than $10,000. Although Poor Richards did not perform any
services, these checks were recorded on Metro’s general ledger as
subcontract work and deducted on Metro’s corporate tax returns.
Wybierala routinely cashed the checks and delivered the funds to
Butler, while McGraw generated vouchers and gave them to Metro’s
accounts payable staff.
Neither Metro nor Butler kept records detailing the cash
Butler received under these diversion schemes. Butler gave some
of the cash to Miller, a Kraemer & Sons employee, who, in turn,
lowered Metro’s dumping fees. Paying cash to landfill operators
in exchange for lower dumping fees was not a common practice in
the Twin Cities area, and other Burnsville customers did not make
such payments.1
Saliterman, Ltd. (Saliterman), a certified public accounting
practice owned by Mark Saliterman, performed, with McGraw’s
assistance, yearend reviews of Metro’s financial statements and
prepared Metro’s Federal and State income tax returns.
1 Pursuant to Minn. Stat. Ann. sec. 609.86 (West Supp.
2002), a generally enforced statute, commercial bribery is a
crime.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011