Hands in the Till: Embezzlement of Public Monies in Mississippi

Preface

Preface Phil Bryant became state auditor November i, 1996, after he was appointed by Governor Kirk Fordice to complete the remaining term of Steve Patterson . Patterson had resigned his elected office after pleading guilty to a misdemeanor charge involving a false affidavit used to purchase licenseplates for a vehicle. Bryant was elected to a full term in 1999 and reelected in 2003. He is the only state auditor to have been appointed and elected to that office. Bryant, who is an alumnus of Hinds Community College, the University of Southern Mississippi, and Mississippi College, brought to the Office of the State Auditor (OSA) a rich background in law enforcement, private investigation , and lawmaking. Prior to being appointed state auditor, Bryantserved fiveyears in the Mississippi House of Representativesas an elected representative from Rankin County. The OSA employs approximately 170people, and many of its auditors and investigators hold professional certifications such as certified public accountant (CPA), certified internal auditor (CIA), and certified fraud examiner (CFE). The office has eight divisions. Administrative Services provides administrative support to all of the other divisions. Financial and Compliance Audit has three sections, the titles of which explain their responsibilities: agency audit, education audit, and county audit. Average Daily Attendance ensures the accuracy of public school attendance reports. Information Technologies supports the other divisions' electronic data processing requirements. Performance Audit evaluates the effectiveness and efficiency of state entities. Property Audit is charged with verifying the fixed assets of state agencies, universities , counties, and school districts.TechnicalAssistanceprovides accounting and legal compliance advice to state and local officials and their employees. Investigations investigates alleged violations of state laws by public officials and their employees. As stated on the OSA's Web site, the office's mission is "to serve its customers and protect the public's trust by independently assessing state and local governmental and other entities to ensure that public funds are properly xi received, are legally,effectively, and efficiently spent, and are accounted for and reported accurately." The OSAmotto, which also appears on one of its Web sites, reads:"In God wetrust, all others weaudit." UnderBryant's leadership ,by the end of July 2005,the OSA had recovered more than $7,100,00 of embezzled or misspent public funds. During a question-and-answer session with the Jackson Clarion-Ledger in October 2001, Bryant discussed his goal of preventing public fraud. Among the points made in the interview were the following: There is a need for a lawmandating jail time for those who are convicted of embezzling public funds. Bryantnoted that during the past five years his office had completed investigations that led to arrest and indictments of seventy-three public officials and government employeesrelating to fraud or embezzlement of public funds. Prosecutors often plea-bargain these whitecollar casesbecause theyareusuallybased on circumstantial evidence.Amandatory jail sentence of not less than oneyearwould send a messagethat these crimes will not go unpunished. Arealistic threshold would be appropriate in such a law,but limiting jail time to one year would not be appropriate.Any such lawshould applyonlywhenapublic official pleads guilty or isconvicted of a felony. Passage of such à lawmight result in more trials rather than plea bargains because the accused might be willing to taketheir chances with juries . Also, innocent verdicts in trials would limit the chances of recovering stolen funds. Mississippi public officials are not generally corrupt. Most of them are good, hardworkingpublic servants."For those few whowouldbreakourlaws, we must assure fair and equal punishment, plus deter all others who may be tempted.Iwantto preventpublic fraud, notjust keepinvestigating embezzlement after the fact." Those who could conceivably oppose the proposed legislation include people who might be planning to commit a public fraud or embezzlement, defense attorneys who do not want their clients to face jail, and judges who might seeloss of control in the strict sentencing guidelines. The following editorial appearedin the December 18,2001, Clarion-Ledger: CORRUPTION Officials who steal should do time Mandatory jail sentences are not always the best approach to justice or public policy. Butwhenpublic officials stealtaxpayers'money, theyshould goto jail— 9DBjaid II* no probation, no parole, no suspended sentences. That may sound drastic but it appears necessary in Mississippi. State Auditor Phil Bryant is proposing legislation that would require jail time for public officials who take public money. The law would require that any public official convicted of converting public money to his or her use in the amount of $10,000 or...