A Bucks County accountant was arrested Dec. 2 on theft charges for writing $116,667.33 in unauthorized checks to cover her own rent expenses, pay for her exhusbands rent and medical insurance as she maintained her gambling habit which cost her nearly $300,000 over a fiveyear period, according to Delaware County District Attorney Jack Whelan. Jeanne Swain, 58, of Cadwallader Court in Yardley Borough, is charged with theft by unlawful taking or disposition, receiving stolen property, theft by unlawful taking and theft by deception, all felonies of the third degree. The arrest comes at the conclusion of an investigation conducted by Det. Edward Kazlo of the Delaware County Criminal Investigation Division (CID) Senior Exploitation Unit. An investigation was launched by Det. Kazlo after he was notified by Linda Mill, investigations manager for Temple Universitys Institute on Protective Services, of a possible theft of funds from Elizabeth Webbs bank accounts. Webb, 100, is a resident at Granite Farms Assisted Living in Middletown Township, Delaware County. After speaking with Joan Graner, Esq., who was hired by Webbs son, William Webb, investigators learned that for 22 years Webb used the same accountant, Jeanne Swain, of Bucks County, to do her taxes. It had been discovered that numerous checks were written to Swain and other individuals that seemed suspicious. Through the course of the investigation, it was confirmed that Swain had been writing numerous unauthorized checks from Elizabeth Webbs Susquehanna bank account to pay for her own personal and her familys expenses. Numerous checks were written to cover Swains $1,700 monthly rent, as well as her business rent, and her exhusbands rent and health insurance. It was also discovered that Jeanne Swain used Webbs account to pay for her own state and federal taxes. As the result of a search warrant on Swains accounts, it was discovered that various checks had been written to Parx Casino located in Bensalem. Further review of Swains accounts and players card, revealed that she had lost a total of $292,072.53 in gambling activities over a fiveyear period. I want to commend Det. Edward Kazlo as well as Temple Universitys Institute on Protective Services who work diligently to protect our elderly residents and bring justice for their families, said District Attorney Jack Whelan. Our seniors deserve to enjoy their retirement and hardearned money without the fear of being victimized. Jeanne Swain stole that liberty from Elizabeth Webb, and siphoned the victims accounts to pay for her own personal expenses. Jeanne Swain was arraigned and was released on $250,000 unsecured bail with the condition of home monitoring. The preliminary hearing is Jan. 19, 2016. Assistant District Attorney Eric Parham, Chief of the Senior Exploitation Unit will be prosecuting the case.

1. What rules of conduct has Swain violated and how were they violated?