State v. Sutton

DURHAM, Justice:

The defendant appeals from a conviction of theft under U.C.A., 1953, § 76-6-404 (1978).

The defendant was the office manager for a division office of Utah’s Adult Probation & Parole agency from 1981 to 1983. As office manager, the defendant kept financial records reflecting the amounts paid by probationers into various funds maintained by the agency. A routine audit by the state auditor conducted in March of 1983 uncovered a difference of over $10,-000 between amounts received by the agency in cash and amounts ultimately deposited in the bank.

The agency used a simple accounting…