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SISTEM INFORMASI
DAN PENGENDALIAN INTERNAL

It was during one of these changes in job duties that Wilson was provided with opportunity to begin her
embezzlement scheme. Sometime during 1987, a data entry clerk retired from the TAC’s office. She had been
responsible for the information from one of the tax receipt forms that usually showed the amount of sales taxes
collected from purchasers (Texas is one of the states that depends heavily on its sales tax revenues as a primary
source of tax revenues). The clerk would enter the information from the tax form to the sales tax computer data
base. Prior to her retirement, the data entry clerk often had been absent due to her husband’s serious illness. As
a result of these frequent absences and the importance of the sales tax information to the state, the data entry
clerk taught Wilson how to input the tax receipt information. Therefore, when the clerk retired, Wilson told
Blanchard that she could take over the responsibilities without impairing her current workload and thereby save
the time and money that hiring and training a new clerk would incur. Naturally, given the relationship between
Wilson and Blanchard, it was not surprising that Blanchard quickly agreed to Wilson’s suggestion.

In taking over the duty of entering the sales tax information into the computer, Wilson now had sole responsibility
for reconciling the total daily receipts (including cash), preparing the daily cash sheet, preparing the daily bank
deposit, and reconciling the tax receipts to the computer summary report (which was also prepared by her).

Shortly thereafter, Wilson took over the motor vehicle sales tax reconciliation function. When she received the
Form 31 tax receiptsagain, the side which showed the amount collected from the motor vehicle purchaser. she
began throwing away all of these tax receipts. Subsequently, Blanchard discovered that Wilson was throwing
these forms away and questioned as to why. Wilson responded that she had been told by state Comptroller’s office
DOKUMEN
that the forms were not necessary if the county involved had a computer data base. To her credit, Blanchard
told Wilson she was wrong and did indeed need these tax receipts forms. Therefore, Wilson began filing them
again in May, 1993.

Other unusual things began to happen in Wilson’s performance of her tasks. Wilson appeared to be very jealous
and overly protective of the various tasks she performed. For example, none of the other employees were ever
IAI
allowed to input information from the motor vehicle sales tax receipts forms (Form 31) into the motor vehicle
sales tax computer data base. Also, none of the other employees were allowed free access to the tax side of the
Form 31 receipts. Whenever an employee needed to see one of these forms, Wilson would find the receipt, pull
it out of the file, and then hand it to the employee. When the employee was finished with the document, it was
returned to Wilson who then refiled the form. In addition, after the 3:00 PM reconciliation was completed and
cash receipts had been placed into the bank deposit bag, no one except Wilson was allowed to make change for
any taxpayers who had presented large bills.

Wilson would routinely get to the office very early in the mornings, usually before any of the other employees
had arrived. She also came into the office on Saturdays to enter the Form 31 information into the sales tax data
base. One employee remarked that if another employee came in early, Wilson would become very nervous and
agitated and would not enter the tax information into the computer whenever the employee was nearby.

Wilson, as chief deputy for the offices was responsible for the handling of employee time sheets. She took this
duty very seriously as employees would write onto the time sheet the hours that they had worked. If Wilson
believed the employee had improperly recorded hours worked, she would change the time sheet to the hours
she felt should have been recorded. Naturally, these changes to other employee time sheets caused numerous
arguments between Wilson and the affected employees. Eventually, these disgruntled employees wondered if
Wilson was as strict with her own time sheet. It was common knowledge in the office that Wilson would take
numerous days off as well as taking off every Thursday afternoon and all day Friday. When these employees
managed to obtain copies of Wilson’s time sheet from her desk one day when she was gone, they noted she never
docked herself for the time she was away from her job. Employees also noted that Wilson would routinely steal;
“little things” by using the postage meter for her personal mail, using the business phone to make personal long
distance calls, etc.

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