People v. Dearman CA1/1

STATEMENT OF FACTS AND PROCEDURAL HISTORY1

Defendant was employed from January 1, 2009 until May 16, 2011, as a financial director for the San Mateo County Mosquito and Vector Control District (District). After an outside firm conducted a forensic accounting audit, it determined defendant had embezzled public funds in the amount of $351,918.83, and her codefendant, who defendant hired, embezzled over $88,000. The audit showed defendant used five of the

1 The facts are taken from the probation report. District’s credit cards for personal expenses, issued herself unauthorized pay, deposited unauthorized funds into her retirement account, and electronically transferred $143,352.62 of the District’s funds to her personal bank account. The investigation further revealed defendant used $20,000 of the embezzled funds to pay attorney fees for her two prior felony embezzlement cases. Restitution was requested in the amount of $761,663.95, which included the cost ($259,066) for a financial audit. An information was filed by the San Mateo District Attorney’s Office charging defendant with five counts of misappropriation of public funds (Pen. Code,2 § 424, subd. (a);…