In order to determine the amount of funds embezzled from the City, AOA examined all non-payroll

disbursements originating from the Accounts Payable checking account from November 1, 2004 through

May 11, 2007. A total of 4,057 checks were reviewed, of which, 383 were determined to be forgeries.

Fraudulent checks made payable to the Finance Director, her husband, her daughter, her son-in-law,

Lowe’s, and home and auto finance companies totaling $800,034.55 were processed.

Christine Truitt 124 $ 250,062.20

William Truitt 2 900.00

Nina LeGates Grimes 103 216,527.81

Shaun Grimes 142 296,325.55

Lowe’s 5 9,394.19

AMC, Inc. (mortgage) 6 17,308.66

RAC (auto) 1 9,516.14

AOA examined all non-payroll transactions originating in thirteen other City accounts for the period

July 1, 2005 through May 11, 2007. Many of these accounts are maintained separately for specific

purposes such as grants, fund accounts, impact fees, and savings accounts. Although no fraudulent

disbursements were identified, inappropriate activity was identified as follows:

totaling $8,962.35 were deducted from the City’s EIDE account.

There was no support for this transaction.

There was no support for this transaction.

In addition, transfers were made from other City accounts, that have no specific restrictions, to replenish

the Payroll and Accounts Payable checking accounts. These funds would still be available to the City if

they had not been used to cover the shortfalls in the other accounts. As a result, the City lost interest

revenue and incurred $55.00 in minimum balance fees.

Lowe’s credit cards were issued to four City employees, including the former Finance Director. AOA

reviewed 100% of the Finance Director’s card activity for fraudulent transactions. Four transactions

totaling $975.57 were made during the card’s active status. One transaction in the amount of $908.02 was

determined to be a fraudulent purchase. Transactions for the remaining three cardholders were sampled