Mr White is the newly hired chief executive officer of a large pharmaceutical company with majoor investments in medical equipment, prescription drugs, and other health related supplies ot companies throughout the united states. The company experienced tremendious growth in revenue for several years prior to the Covid $19$ pandemic while mmaintainin g a six figure profit margin. However the covid $19$ pandemic has caused both sales and profits to dramatically drop resulting in the reduction of personnel and other organizational restructurig efforts. To help recover, Mr$.$ White enlisted the help of a shell organization to inflate the company's debt to secure federal relief funding. He publicly announced that he would reduce his salary significantly,while covering up an increase in persnal stock holdings from the company. Kickbacks were offered to the shell organization to show a continued loss in revenue and services for the company to receive government assistance.