The thirteen-cent entry that toppled a county treasurer
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The thirteen-cent entry that toppled a county treasurer
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The thirteen-cent entry that toppled a county treasurer
In this episode, we follow how a routine discovery-first a waterproof lockbox in runoff, then a thirteen-cent discrepancy on a pay stub-unravels years of county accounting. What was the decimal pattern, who noticed it, and how did small cents reveal a larger scheme?
Person: Gerald Cooper
Date: May 9, 2011
Location: Holt County
Topic: payroll ledger discrepancies
Person: Wendy Webb
- A waterproof lockbox containing a spiral-bound ledger and $23,400 is found by a septic contractor behind a self-storage facility.
- The storage unit above the drainage where the box was found had been rented under the name Margaret Holloway, listed as deceased since 1996.
- County Treasurer Gerald Cooper had served nine years, modernized payroll software in 2006, and managed an annual budget of roughly $8 million.
- After the software upgrade, legitimate entries rounded to whole dollars, but fraudulent disbursements consistently included cents (e.g., .13, .47, .89).
- A 26-year-old payroll clerk, Wendy Webb, notices a 13-cent discrepancy on her February paycheck, prompting an audit that uncovers 2,847 cent-ending anomalies.
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