Dillard

*109 *1209 Nanette Sheree Dillard and Paul Daniels appeal their convictions, following a jury trial, of crimes related to their work at an anti-poverty *1210 agency, the Associated Community Action Program (ACAP or the Agency). We conclude two of appellants' convictions were preempted by federal law and reverse these convictions. We otherwise affirm.

PROCEDURAL BACKGROUND

Dillard and Daniels were charged by amended information with the following:

Count 1: Conspiracy to commit grant theft by false pretenses ( Pen. Code, §§ 182, subd. (a)(1), 487, subd. (a) ) 1 , with overt acts of drafting, signing, and delivering a letter to the United States Department of Health and Human Services (HHS) "falsely attesting" that ACAP had more than $426,000 in " 'non-federal match funds' " in a Citibank account, and sending a draft of such a letter to a Citibank manager.

Count 2: Grand theft by false pretenses ( § 487, subd. (a) ) by unlawfully taking grant funds from HHS. This count included an allegation that the property taken exceeded $200,000 (§ 12022.6, subd. (a)(2) ).

Count 3: Making a false account of public moneys (§ 424, subd. (a)(3) ) by signing and sending false and inaccurate…