A1-15: Financial Reporting Pressures Return to: C resented below is abbreviated testimony from Troy Normand in the WorldCom case. He was a manager in the corporate reporting department and is one dividuals who pleaded guilty He is testifying in hopes of receiving no prison time when he is ultimately sentenced . Mr. Normand, if you could just describe for the jury how the meeting started and what was said during the meeting? I can't recall exactly who initiated the discussion, but right away Scott Sullivan acknowledged that he was aware we had Problems with the entries, David nformed him, and we were considering resigning e said that he respected our concerns but that we weren't being asked to do anything that he believed was wrong. He mentioned that he acknowledged tha company had lost focus quite a bit due to the preparations for the Sprint merger, and that he was putting plans in place and projects in place to try to determ the Problems were, why the costs were so high He did say he believed that the initial statements that we produced, that the line costs in something was wrong and there was no way that the costs were that high those statements could not have been as high as they were, that he b ight, that I was scared and I didn't want to put myself in a position of going to jail informed him that I didn't believe the entry we were being asked to do was r or the company He responded that he didn't believe anything was wrong, nobody was going to be going to jal, but that if it be the person going to jail, not me He asked that i stay, don't jump off the plane, let him land it softly, that's basically how he put it And he mentioned that he Bernie to reduce projections going forward and that Bernie had refused had a discussion with Bernie Ebbersa 0. Mr Normand you said that Mr Sullvan said something about dont jump out of the plane What did you unders A Not to quit Q During this meeting did Mr. Sullivan say anything about whether you would be asked to make entries like this in the futur A Yes, he made a comment that from that point going forward we wouldn't be asked to record any entries, high-level late adjustments, that the be asked to record any entries, high-level late adjustments, that the numbers would b numbers would tb numbers Q. What did you understand that to be mean, the numbers would be the numbers? A That after the preliminary statements were issued, with the exception of any normal transaction, valid transaction, we wouldn't be asked to be r late entries Q. I believe you testified that Mr. Sullivan said something about the line cost numbers not being the line cost numbers were accurate? A No, he did not Q Did anyone ever ask you to do that? accurate. Did he ask you to conduct any analysis to determine wheth A. No Q Did you ever conduct any such analysis? A. No, I didn't Q. During this meeting, did Mr. Sullivan ever provide any accounting justification for the entry you were asked to make? A. No, he did not Q. Did anything else happen during the meeting? A I don't recall anything else A1-15: Financial Reporting Pressures Return to: C resented below is abbreviated testimony from Troy Normand in the WorldCom case. He was a manager in the corporate reporting department and is one dividuals who pleaded guilty He is testifying in hopes of receiving no prison time when he is ultimately sentenced . Mr. Normand, if you could just describe for the jury how the meeting started and what was said during the meeting? I can't recall exactly who initiated the discussion, but right away Scott Sullivan acknowledged that he was aware we had Problems with the entries, David nformed him, and we were considering resigning e said that he respected our concerns but that we weren't being asked to do anything that he believed was wrong. He mentioned that he acknowledged tha company had lost focus quite a bit due to the preparations for the Sprint merger, and that he was putting plans in place and projects in place to try to determ the Problems were, why the costs were so high He did say he believed that the initial statements that we produced, that the line costs in something was wrong and there was no way that the costs were that high those statements could not have been as high as they were, that he b ight, that I was scared and I didn't want to put myself in a position of going to jail informed him that I didn't believe the entry we were being asked to do was r or the company He responded that he didn't believe anything was wrong, nobody was going to be going to jal, but that if it be the person going to jail, not me He asked that i stay, don't jump off the plane, let him land it softly, that's basically how he put it And he mentioned that he Bernie to reduce projections going forward and that Bernie had refused had a discussion with Bernie Ebbersa 0. Mr Normand you said that Mr Sullvan said something about dont jump out of the plane What did you unders A Not to quit Q During this meeting did Mr. Sullivan say anything about whether you would be asked to make entries like this in the futur A Yes, he made a comment that from that point going forward we wouldn't be asked to record any entries, high-level late adjustments, that the be asked to record any entries, high-level late adjustments, that the numbers would b numbers would tb numbers Q. What did you understand that to be mean, the numbers would be the numbers? A That after the preliminary statements were issued, with the exception of any normal transaction, valid transaction, we wouldn't be asked to be r late entries Q. I believe you testified that Mr. Sullivan said something about the line cost numbers not being the line cost numbers were accurate? A No, he did not Q Did anyone ever ask you to do that? accurate. Did he ask you to conduct any analysis to determine wheth A. No Q Did you ever conduct any such analysis? A. No, I didn't Q. During this meeting, did Mr. Sullivan ever provide any accounting justification for the entry you were asked to make? A. No, he did not Q. Did anything else happen during the meeting? A I don't recall anything else