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Did Emily Moore commit fraud, and if yes, how much was misappropriated by Emily Moore?
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Determine if anyone else benefited from the scheme, including their name and amount.
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Determine whose payroll records were manipulated to conceal the fraud.
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Were there any implications to the Companys employer contribution to the Social Security and Medicare Tax Fund?
Forensic Accounting Case Study Series - sponsored by Deloitte FAS LLP and the Deloitte Foundation Payroll Fraud - Java Golf Club, Inc. Case No. 2-2 Appendix 1 - Employee Salary Information 12/31/2007 ENDING NAME TITLE START DATE SALARY Mark Silverman CEO 15-May-99 $ 162,000.00 Catherine Doe coo 15-May-99 $135,500.00 John Smith Director-Finance & Administration 1-Jan-10 $0.00 Meaghan Flanagan Director-Communications 27-Mar-06 $102.430.00 Edward Thompson Director-Sales 3-Dec-01 $100,000.00 Laura Lou Director-Marketing 16-Jan-03 $100,000.00 Pamela Laser Director-Special Projects 19-Oct-05 $83.455.00 Paul Peters Counsel 1-Jun-05 $83,000.00 Lisa Sampson Director-Membership Services 2-Jun-00 $78.456.00 Kane Powers Press Secretary 7-Jan-05 $74,650.00 Roger Tooler IT Director 1-Dec-05 $70,000.00 Angela Yang |Field Manager 12-Aug-04 $62,000.00 Emily Moore Human Resources Director 1-Jun-02 $58,000.00 Dorothy Trap Assistant to the CEO 2-Apr-07 $41,400.00 Thomas Finnigan Development Fellow 5-Sep-06 $40.500.00 Paula Abnorm Bookkeeper 6-May-04 $40,000.00 Tyler Davis Bookkeeper 28-Jun-05 $39,000.00 Lindsey Cox Program Associate 13-Jun-05 $37.000.00 Tony Samsonite Research Associate 14-Apr-05 $36,200.00 Patricia Cashman Administrative Assistant 2-May-04 $35,000.00 Forensic Accounting Case Study Series - sponsored by Deloitte FAS LLP and the Deloitte Foundation Payroll Fraud - Java Golf Club, Inc. Case No. 2-2 Appendix 1 - ARK W-2 Sum of ARK W-2 ID Employee Name 1 Mark Silverman 2 Catherine Doe 3 John Smith 4 Meaghan Flanagan 5 Edward Thompson 6 Laura Lou 7 Pamela Laser 8 Paul Peters 9 Lisa Sampson 10 Kane Powers 11 Roger Tooler 12 Angela Yang 13 Emily Moore 14 Dorothy Trap 15 Thomas Finnigan 16 Paula Abnorm 17 Tyler Davis 18 Lindsey Cox 19 Tony Samsonite 20 Patricia Cashman Payroll Year 2008 2009 2010 $168.480.00 $175.219.20 $182.227.97 $140.920.00 $146.556.80 $152.419.07 $0.00 $0.00 $120,079.23 $ 106,527.20 $110.788.29 $115,2 19.82 $104,000.00 $108.160.00 $112.486.40 $104,000.00 $108.160.00 $112.486.40 $86.793.20 $90.264.93 $93,875.53 $86,320.00 $89.772.80 $93,363.71 $81,594.24 $84.858.01 $88,252.33 $77,636.00 $82,611.44 $83,971.10 $72,800.00 $75.712.00 $78,740.48 $64.480.00 $67.059.20 $69,741.57 $80.520.00 $94.732.80 $88.242.11 $43,056.00 $44.778.24 $46,569.37 $42, 120.00 $43,804.80 $45,556.99 $41.600.00 $43,264.00 $44,994.56 $40,560.00 $42,182.40 $43,869.70 $38,480.00 $40,019.20 $24,108.45 $37,648.00 $39,153.92 $40.720.08 $36,400.00 $37,856.00 $39,370.24 Forensic Accounting Case Study Series - sponsored by Deloitte FAS LLP and the Deloitte Foundation Payroll Fraud - Java Golf Club, Inc. Case No. 2-2 Appendix 1 - Employee Salary Information 12/31/2007 ENDING NAME TITLE START DATE SALARY Mark Silverman CEO 15-May-99 $ 162,000.00 Catherine Doe coo 15-May-99 $135,500.00 John Smith Director-Finance & Administration 1-Jan-10 $0.00 Meaghan Flanagan Director-Communications 27-Mar-06 $102.430.00 Edward Thompson Director-Sales 3-Dec-01 $100,000.00 Laura Lou Director-Marketing 16-Jan-03 $100,000.00 Pamela Laser Director-Special Projects 19-Oct-05 $83.455.00 Paul Peters Counsel 1-Jun-05 $83,000.00 Lisa Sampson Director-Membership Services 2-Jun-00 $78.456.00 Kane Powers Press Secretary 7-Jan-05 $74,650.00 Roger Tooler IT Director 1-Dec-05 $70,000.00 Angela Yang |Field Manager 12-Aug-04 $62,000.00 Emily Moore Human Resources Director 1-Jun-02 $58,000.00 Dorothy Trap Assistant to the CEO 2-Apr-07 $41,400.00 Thomas Finnigan Development Fellow 5-Sep-06 $40.500.00 Paula Abnorm Bookkeeper 6-May-04 $40,000.00 Tyler Davis Bookkeeper 28-Jun-05 $39,000.00 Lindsey Cox Program Associate 13-Jun-05 $37.000.00 Tony Samsonite Research Associate 14-Apr-05 $36,200.00 Patricia Cashman Administrative Assistant 2-May-04 $35,000.00 Forensic Accounting Case Study Series - sponsored by Deloitte FAS LLP and the Deloitte Foundation Payroll Fraud - Java Golf Club, Inc. Case No. 2-2 Appendix 1 - ARK W-2 Sum of ARK W-2 ID Employee Name 1 Mark Silverman 2 Catherine Doe 3 John Smith 4 Meaghan Flanagan 5 Edward Thompson 6 Laura Lou 7 Pamela Laser 8 Paul Peters 9 Lisa Sampson 10 Kane Powers 11 Roger Tooler 12 Angela Yang 13 Emily Moore 14 Dorothy Trap 15 Thomas Finnigan 16 Paula Abnorm 17 Tyler Davis 18 Lindsey Cox 19 Tony Samsonite 20 Patricia Cashman Payroll Year 2008 2009 2010 $168.480.00 $175.219.20 $182.227.97 $140.920.00 $146.556.80 $152.419.07 $0.00 $0.00 $120,079.23 $ 106,527.20 $110.788.29 $115,2 19.82 $104,000.00 $108.160.00 $112.486.40 $104,000.00 $108.160.00 $112.486.40 $86.793.20 $90.264.93 $93,875.53 $86,320.00 $89.772.80 $93,363.71 $81,594.24 $84.858.01 $88,252.33 $77,636.00 $82,611.44 $83,971.10 $72,800.00 $75.712.00 $78,740.48 $64.480.00 $67.059.20 $69,741.57 $80.520.00 $94.732.80 $88.242.11 $43,056.00 $44.778.24 $46,569.37 $42, 120.00 $43,804.80 $45,556.99 $41.600.00 $43,264.00 $44,994.56 $40,560.00 $42,182.40 $43,869.70 $38,480.00 $40,019.20 $24,108.45 $37,648.00 $39,153.92 $40.720.08 $36,400.00 $37,856.00 $39,370.24
