Aldana

Introduction

Defendants Daniel Aldana and Donna Matney were each charged with two counts of grand theft, and one count each of misappropriation of public funds, knowingly keeping false accounts, and altering public records. A jury acquitted Aldana of all but one count. The jury was unable to reach a verdict as to one count against Matney, and similarly acquitted her of all but one of the remaining counts against her. The jury also found not true all sentencing enhancements alleged against Aldana and Matney.

Aldana and Matney separately appeal their convictions for violating subpart 3 of Penal Code section 424, subdivision (a), which prohibits those charged with control over the expenditure of public moneys from keeping false accounts or making false entries in accounts. 1 Matney, a hospital administrator, had hired Aldana to perform administrative services at a county hospital, in addition to his regular duties as a physician at the same hospital. Matney obtained Aldana’s signature on blank timesheets (each of which covered a two-week time period), estimated and averaged the number of hours Aldana performed administrative duties, and prepared and signed Aldana’s…