Howard v. State

762 P.2d 28, 1988 WL 92939
CourtWyoming Supreme Court
DecidedSeptember 23, 1988
Docket86-237, 86-238
StatusPublished
Cited by18 cases

This text of 762 P.2d 28 (Howard v. State) is published on Counsel Stack Legal Research, covering Wyoming Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Howard v. State, 762 P.2d 28, 1988 WL 92939 (Wyo. 1988).

Opinions

URBIGKIT, Justice.

Appellant Edith Howard, Natrona County Treasurer, was charged with embezzlement and presenting false vouchers in two [29]*29separate informations of ten counts, and convicted of one count of embezzlement, one count of larceny, one count of failure to account, and three counts of submitting false vouchers. We affirm in part and reverse in part with minimal effect since the sentences provided concurrent penal confinement.

I. FACTS

Howard, while in office as County Treasurer, was charged in the two separate informations with having failed to account for some funds collected by her office, converting some of those funds to her own use, and submitting false vouchers for the purchase of a battery and for out-of-town travel. While some of the money may have come from miscellaneous lien searches, the large part came from either postage fees or county charges for repayment of insufficient-fund checks. Two special-fund handling arrangements had permitted these funds to be separately received, retained, and used without the utilization of a proper accounting system.

As County Treasurer, Howard established a system allowing purchase of license plates by mail. During the time when new tabs for auto licenses were used, the County would pay the mailing postage; however, when actual plates were mailed, the County required postage reimbursement, and these payments were converted to cash in the County Treasurer’s office. Another cash system was established in 1981 for collection of fees for insufficient-funds checks ranging from $5 to $20 for each bad check. When the County residents who had written uncleared checks covered their obligations, the County would also back-charge the bad-check fee, in addition to the check amount, as a collection expense. Although all monies received by the County were supposed to be written up and handled as miscellaneous receipts, it became obvious upon audit that postage and bad-check monies were neither properly recorded nor deposited.

Generally these funds were collected in cash, and if not in cash, converted into cash by the office employees, and then at some time given to Howard. ■ Some amounts were expended for office postage without any office vouchering or record-keeping procedure. Unfortunately for Howard and unknown to her, one of the two primarily involved deputies who generally processed some of the money maintained records of what had been given to Howard by entry in a “green book” ledger. Another employee also retained a portion of the total funds as periodically used for office expenditures. The remaining cash balance was delivered to Howard upon retirement of that employee.

Prosecution was based upon an extended CPA audit analysis. A convoluted, confused, and inexact receipt-and-expenditure process without following any normalized governmental budgetary-expenditure system was found by the auditors to have been the process used in the office to handle these specialized receipts.

II. CHARGES

Following the audit and resulting investigation, Howard was charged in Criminal Action Information No. 9691:

Count I: On or about December 27, 1982 to March, 1983, Howard failed to account for $16,037.64 in violation of W.S. 6-7-306 (now W.S. 6-5-111, 1983 Replacement, effective July 1, 1983). Convicted and sentenced 18 to 36 months confinement.

Count II: On or about December 27, 1982 to March, 1983, Howard converted to her own use $7,037.64 in violation of W.S. 6-7-305 (now W.S. 6-5-109, 1983 Replacement, effective July 1, 1983). Acquitted.

Count III: On or about July 2, 1984 through July 30, 1984, Howard converted to her own use $3,420.79 in violation of W.S. 6-3-402(b) (1983 Replacement). Convicted and sentenced 18 to 36 months; fined $7,500; and ordered to pay restitution of $3,420.79.

Count IV: On or about April 23, 1984 through July 30, 1984, Howard failed to account for $4,343.79 in violation of W.S. [30]*306-5-111 (1983 Replacement). Convicted and sentenced 12 to 18 months.1

Count V: On or about March 1, 1983, Howard submitted a false claim or voucher of $61.20 for a battery in violation of W.S. 6-8-102 (now W.S. 6-5-303, 1983 Replacement). Convicted and sentenced 12 to 18 months with restitution of $61.20.

Criminal Action Information No. 9692 charged:

Count I: On or about January 17-24, 1985, Howard submitted a false voucher for $1,089.58 in violation of W.S. 6-5-303(b) (1983 Replacement). Acquitted.

Count II: On or about February 11-28, 1985, Howard submitted a false voucher for $505.25 in violation of W.S. 6-5-303(b) (1983 Replacement). Convicted and sentenced 12 to 18 months with restitution of $505.25.

Count III: On or about March 8-21, 1985, Howard submitted a false voucher for $388.43 in violation of W.S. 6-5-303(b) (1983 Replacement). Convicted and sentenced 12 to 18 months with restitution of $388.43.

Count IV: On or about April 12-23, 1985, Howard submitted a false voucher for $273.59 in violation of W.S. 6-5-303(b) (1983 Replacement). Acquitted.

Count V: On or about May 16, 1985, Howard submitted a false voucher for $863.11 in violation of W.S. 6-5-303(b) (1983 Replacement). Acquitted.

Howard was convicted of six counts consisting of three counts of failure to account-embezzlement, and three counts of submitting false vouchers. All confinement sentences were to be served concurrently. We affirm five convictions and reverse one.

III. ISSUES ON APPEAL

Although ordered differently than presented by Howard, the issues on appeal are:

1. Error in not requiring the State to elect between Counts I and II, and between Counts III and IV of Information No. 9691, or otherwise declare a merger of the offenses.

2. Error by permitting joinder of all ten counts.

3. Counts I, II, III, and IV of Information No. 9691 should have been joined in one count.

4. Insufficient evidence to support conviction and judgment:

(a) Proving a demand was made upon Howard as required to sustain a conviction under Counts I and IV of Information No. 9691.

(b) For submitting a false voucher, Count V, Information No. 9691 (battery purchase).

(c) For submitting false vouchers, Counts II and III, Information No. 9692 (Denver trips).

IV. MERGER, MULTIPLICITY AND DOUBLE JEOPARDY

Howard contends the double-jeopardy clauses of the United States Constitution and the Wyoming Constitution were violated in denying merger of Count I with Count II and Count III with Count IV. Because Howard was acquitted of Count II, this analysis deals only with Howard’s [31]*31argument about merger of Count III and Count IV. We agree.

The double-jeopardy provision in the Fifth Amendment of the United States Constitution, reads, “nor shall any person be subject for the same offense to be twice put in jeopardy of life or limb.” The double-jeopardy provision of Wyo. Const, art. 1, § 11 reads, “nor shall any person be twice put in jeopardy for the same offense.” In addition, equal protection is provided by Wyo. Const, art. 1, § 11:

No person shall be compelled to testify against himself in any criminal case, nor shall any person be twice put in jeopardy for the same offense.

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Bluebook (online)
762 P.2d 28, 1988 WL 92939, Counsel Stack Legal Research, https://law.counselstack.com/opinion/howard-v-state-wyo-1988.