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September 27, 2023

Possibly Racist Georgia Accountant Forgets To Pay State Taxes But Remembers To Test Internal Controls

Alright listen, we're all busy. Sometimes I forget to scoop out the litter box or to take a shower for, you know, a few days. It's hard to balance work and your personal life and, in the case of 37-year-old Summer Payne, the work and personal life of an employee made up just so she could cash the guy's paychecks.

Earlier this year, Peach State Roofing discovered that their accountant sort of forgot to send in $100,000 in state taxes on behalf of the company. Unlike forgetting to do the dishes or feed the cats, that was kind of a big deal so they had no choice but to fire her. In an epic moment of bad judgment, the company kept her on long enough to train a replacement.

Payne, likely sensing that things would be awkward at work during the time she would stick around and train the new guy, decided it might be fun to make up an employee who doesn't exist so she could bank his paychecks. Since it is a roofing company, Payne did the obvious thing and invented a dude named Pedro Perez, who received about $6,000 from the company for work never performed. Oddly, no one at Peach State Roofing noticed this, presumably because they're racists who think all Mexicans look alike (I kid).

It took months for the company to discover her scam. Only when they brought in a forensic accountant did they realize that there was no Pedro Perez. By that point, Payne disappeared. Police showed up at her house only to find it abandoned and are still looking for this really dumb, not at all sophisticated thief.

Now, how many times do we have to say it? INTERNAL CONTROLS, people, USE THEM. And for God's sake, if you're going to fire someone, don't give them access to any of the important stuff if you're going to keep them around for a few weeks after.

Payne faces felony theft by deception and though warrants have been issued for her arrest, no one seems to know where she is. Has anyone checked Pedro's house?

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