Opinion ID: 77737
Heading Depth: 2
Heading Rank: 2

Heading: First embezzlement count

Text: Next, Tampas challenges the sufficiency of the evidence on the embezzlement conviction based on his kickback arrangement with Patrick. To convict Tampas of embezzlement, the government had to prove: 1) Tampas converted property from the YMCA, 2) that property was valued at $5,000 or more, and 3) the YMCA received in excess of $10,000 each year in federal funds. 18 U.S.C. § 666. In challenging the first embezzlement conviction, Tampas points out that Patrick's employees frequently worked on the YMCA grounds, implying that Patrick's bills were legitimate, not padded, and thus no reasonable juror could conclude that Tampas converted YMCA funds by paying those bills. The jury was not required to accept Tampas's theory, however, where the government's substantial evidence of guilt showed that the payments issued to Patrick and his workers far exceeded the value of the work they did at the YMCA, Tampas arranged for Patrick's employees to receive payment directly from the YMCA without board approval, and Tampas and Fillyaw always handled Patrick's timesheets, which deviated from the standard procedure for processing bills at the YMCA. Meanwhile, Patrick and his employees performed extensive home improvement services at Tampas's home, and Tampas had no record of payment for most of those services. This is sufficient to allow a reasonable juror to conclude that Tampas embezzled YMCA funds by paying padded bills Patrick submitted to the YMCA.