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ÝÔ_Ô€€After€the€jury€returned€its€verdict€in€this€case,€the€record€reveals€a€brief€exchange€between€the€trial€court€andÐ ° Ðthe€state€with€the€court€inquiring€whether€the€state€desired€to€òònolleóó€òòprosequióó€the€criminal€forfeiture€count€in€theÐ qÁ Ðindictment.€€The€state€replied€that€it€did€so€intend.€€The€record€before€us,€however,€contains€no€judgment€or€orderÐ 2‚ Ðdisposing€of€that€count.€€On€remand,€the€trial€court€should€enter€an€appropriate€disposition€so€that€the€record€is€complete. âÝ ƒRÝi$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ôªôò»»ÔÝ  ÝÔ_Ô€€Even€though€the€defendant€Craig€Whiteððs€conviction€is€reversed€and€dismissed,€we€will€still€address€hisÐ ° Ðremaining€issue€to€facilitate€possible€Supreme€Court€review.€€òòSee€State€v.€Pattersonóó,€966€S.W.2d€435,€442€(Tenn.€Crim.Ð qÁ ÐApp.€1997);€òòState€v.€Woodcockóó,€922€S.W.2d€904,€912€(Tenn.€Crim.€App.€1995).€ EÝ ƒRÝi$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ôªôò»»ÔÝ  ÝÔ_Ô€€The€trial€court€did€impose€a€presumptive€minimum€two„year€sentence€for€the€defendant€Craig€WhiteððsÐ ° Ðfacilitation€conviction.€€òòSee€óóTenn.€Code€Ann.€ðððð€39„11„403(b)€(2003)€(facilitation€of€commission€of€a€felony€is€anÐ qÁ Ðoffense€of€the€class€next€below€the€felony€facilitated),€40„35„112(a)(4)€(2003)€(Range€I€sentence€for€Class€D€felony€isÐ 2‚ Ðnot€less€than€two€nor€more€than€four€years).Ý ƒ£ª!ÝÑ€.ÑÑ8€‡‘»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼‡‘»»»ÔÑ8€Ê/XXdé»»d8ÑÑ  Ñà@hhìàÔ‡îln‡‘ÔIN€THE€COURT€OF€CRIMINAL€APPEALS€OF€TENNESSEEˆÐ ° Ðà@òò%ìàAT€JACKSONÔ#†¼‡‘»îîln #ԈРÓ# ÐÓ  ÓApril€13,€2004€SessionÐ öF ÐÔ‡XÊ/X»¼‡‘ÔÌò òÔ#†¼‡‘»XXÊ/ú#ÔSTATE€OF€TENNESSEEòòóó€v.€PATRICIA€WHITE€and€CRAIG€WHITEòòóóÔ‡XÊ/X»¼‡‘Ôó óÐ ï? ÐÌà@@½½ìàò òAppeal€from€the€Circuit€Court€for€Gibson€CountyÐ é 9 Ðà@@øøìàNos.€16216€and€16216„1€€€€€€€L.€T.€Ô_ÔLaffertyÔ_Ô,€JudgeÐ Ó # ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<` AßÐ ‘á  ÐÌà@@TTìàNo.€W2003„00751„CCA„R3„CD€€„€Filed€October€15,€Ô_Ô2004Ô_ÔÐ ŠÚ  ÐÌßA€V) °°` dE<]` AßÐ ^®  Ðó óÌÓ  ÓA€Gibson€County€jury€convicted€Patricia€White€of€theft€of€property€valued€over€$10,000,€a€ClassÐ V¦  ÐC€felony;€the€trial€court€sentenced€her€to€a€term€of€four€years,€suspended,€and€fifteen€yearsððÐ ? Ðprobation.€€The€same€jury€also€convicted€Patricia€Whiteððs€husband,€Craig€White,€of€facilitation€ofÐ (x Ðtheft€of€property€valued€over€$10,000;€the€trial€court€sentenced€him€to€a€term€of€two€yearsÐ a Ðsuspended,€and€two€yearsðð€probation.€€As€a€condition€of€probation,€the€trial€court€held€the€coupleÐ úJ Ðjointly€liable€for€$124,000€in€restitution.€€On€appeal€the€defendants€contend€that€the€trial€evidence€Ð ã3 Ðis€insufficient€to€support€their€convictions.€€They€also€contest€the€amount€of€restitution€they€haveÐ Ì Ðbeen€ordered€to€pay.€€After€an€exhaustive€review€of€the€record,€the€briefs€of€the€parties,€andÐ µ Ðapplicable€law,€we€conclude€that€the€evidence€is€sufficient€to€support€Patricia€Whiteððs€conviction,Ð žî Ðbut€we€are€unable€to€reach€the€same€conclusion€for€Craig€Whiteððs€facilitation€conviction.€Ð ‡× ÐAccordingly,€we€affirm€Patricia€Whiteððs€conviction;€the€conviction€of€Craig€White€is€reversed,€andÐ pÀ Ðthe€charge€is€dismissed.€€Finding€that€the€trial€court€made€inadequate€findings€in€assessingÐ Y© Ðrestitution,€we€further€remand€that€issue€for€determination€based€on€the€required€statutory€findings.€Ð B’ ÐFinally,€we€take€notice€that€based€on€three€statutory€enhancement€factors€(none€of€which€involvedÐ +{ Ðprior€criminal€history),€the€trial€court€set€the€length€of€Patricia€Whiteððs€sentence€at€one€year€aboveÐ d Ðthe€presumptive€minimum€sentence€of€three€years;€pursuant€to€òòÔ_ÔBlakelyÔ_Ô€v.€Washingtonóó,€___€U.S.€___,Ð ýM Ð124€S.€Ct.€2531€(2004),€we€modify€her€sentence€to€three€years€but€leave€undisturbed€the€length€andÐ æ 6  Ðterms€of€her€probation.Ô#†¼‡‘»XXÊ/€#ÔÔ‡XÊ/X»¼‡‘ÔÐ Ï!! ÐÓÊÓÌò òTenn.€R.€App.€P.€3;€Judgments€of€the€Circuit€Court€are€Affirmed€in€Part,€Reversed€in€Part,Ð ¡#ñ# Ðand€Modified€and€Remanded€in€Part.ó óÐ ‹$Û$ ÐÌòòÓ  ÓÔ#†¼‡‘»àXÊ/ #ÔÔ‡XÊ/X.¼‡‘ÔJames€Ô_ÔCurwoodÔ_Ô€Ô_ÔWittÔ_Ô,€Jr.,€óóJ.,€delivered€the€opinion€of€the€court,€in€which€òòNorma€McGee€Ogle,Ð ^&®!& ÐJ.óó,€concurred€in€results.€€òòDavid€G.€Hayes,€J.,€óófiled€a€dissenting€opinion.Ð G'—"' ÐÌTimothy€Crocker,€Milan,€Tennessee€(at€trial);€and€Daniel€J.€TaÔ_ÔylorÔ_Ô,€Jackson,€Tennessee€(on€appeal),Ð )i$) Ðfor€the€Appellees,€Patricia€White€and€Craig€White.Ð *R%* ÐÌPaul€G.€Summers,€Attorney€General€&€Reporter;€J.€Ross€Dyer,€Assistant€Attorney€General;€and€JohnÐ Ô+$', ÐC.€Zimmerman,€District€Attorney€General,€òòPro€Temóó,€for€the€Appellee,€State€of€Tennessee.Ð ½, (- ÐÓÓÐ ¦-ö(.ý ÐÔ_Ôò òOPINIONó óÔ#†¼‡‘»XXÊ/C#ÔÔ‡XÊ/X»¼‡‘ÔÐ ° ÐòòóóÔ#†¼‡‘»XXÊ/±#ÔÓ  ÓÔ€XÊ/X»¼‡‘ÔÌà  àà ` àIn€1990,€a€group€of€West€Tennessee€hog€producers€conceived€the€idea€of€forming€aÐ ƒÓ Ðcooperative€to€pool€resources,€sell€hogs€directly€to€various€stockyards,€and€save€on€feed€and€grainÐ l¼ Ðcosts.€€To€that€end,€Cooperative€Pork€Services€(ð ðCPSðð)€was€incorporated€in€June€1990,€and€itsÐ U¥ Ðmembership€grew€to€include€hog€producers€in€Tennessee,€Mississippi,€Alabama,€and€Kentucky.Ð > Ž ÐÌà  àà ` àCPS€coordinated€the€pickup€and€delivery€of€hogs.€€Producers€would€telephone€theÐ  ` ÐCPS€office€to€ð ðbookðð€a€certain€number€of€hogs.€€As€soon€as€a€truck€load€„„€approximately€175€to€180Ð ù I Ðhogs€„„€were€booked€in€a€particular€area,€CPS€reserved€slaughter€and€packing€dates€for€that€particularÐ â 2  Ðload€of€hogs.€€CPS€handled€the€transportation€and€was€responsible€for€collecting€the€money€andÐ Ë   Ðdistributing€the€proceeds€to€the€producers.€€Ð ´  ÐÌà  àà ` àThe€money€collected€from€the€sale€of€the€hogs€was€deposited€into€a€ð ðcustodialðð€bankÐ †Ö  Ðaccount€maintained€by€CPS.€€The€producers€were€paid€by€checks€issued€through€the€custodialÐ o¿  Ðaccount,€and€transportation,€slaughter,€and€packing€expenses€were€also€paid€from€that€account.€€InÐ X¨  Ðtheory,€the€custodial€account€should€have€balanced€out€to€zero€after€each€€shipment.€€To€coverÐ A‘ Ðpayroll€for€office€employees€and€other€business€expenses,€CPS€charged€its€members€a€smallÐ *z Ðcommission€of€$0.70€for€each€hog€that€was€handled€and€a€3.5€percent€commission€for€purchases€ofÐ c Ðsupplies,€such€as€feed.€€These€commission„type€charges€were€deposited€into€a€ð ðgeneralðð€operationalÐ üL Ðbank€account€maintained€by€CPS.€€Ð å5 ÐÌà  àà ` àFrom€virtually€its€inception,€CPS€was€plagued€by€financial€and€managerial€problems.€Ð · ÐThe€directors€on€CPSððs€board€were€occupied€with€the€demands€of€their€own€livestock€and€otherÐ  ð Ðfarming€activities,€which€left€little€time€to€monitor€CPSððs€activities.€€The€original€CPS€manager,€PhilÐ ‰Ù ÐHooker,€had€prior€experience€working€for€a€hog€packing€company€in€Union€City,€and€hisÐ r Ðbackground€ostensibly€was€an€asset€for€the€fledgling€cooperative.€€In€1993,€however,€CPS€boardÐ [« Ðmembers€discovered€that€Hooker€had€been€misappropriating€CPSððs€funds.Ð D” ÐÌà  àà ` àThe€defendant,€Patricia€White,€and€another€woman,€Valerie€Baker,€were€CPS€officeÐ f Ðemployees€during€Hookerððs€tenure.€€Evidently,€neither€woman€was€suspected€of€complicity€inÐ ÿO ÐHookerððs€larceny.€€Beginning€in€1994,€in€the€aftermath€of€Hookerððs€misappropriations,€the€defendantÐ è 8 ÐPatricia€White€assumed€more€responsibilities€for€the€day„to„day€operations€of€CPS.€€CPS€recordsÐ Ñ!!  Ðand€office€equipment€were€removed€from€Hookerððs€residence,€and€a€new€base€of€operations€wasÐ º" ! Ðultimately€established€in€the€Milan€residence€of€the€defendants€Patricia€and€Craig€White.Ð £#ó" ÐÌà  àà ` àIn€1998,€financial€irregularities€at€CPS€were€suspected€and€investigated.€Ð u%Å $ ÐInvestigators€reviewed€CPS€documents,€subpoenaed€bank€records,€and€applied€for€and€executed€aÐ ^&®!% Ðsearch€warrant€on€October€2,€2001,€for€the€defendantsðð€Milan€residence.€€The€search€uncovered,€òòinterÐ G'—"& Ðâ âaliaóó,€€additional€CPS€records€and€the€defendantsðð€1996„1998€tax€returns.€€Based€on€theÐ 0(€#' Ðinvestigationððs€results,€the€Gibson€County€Grand€Jury€charged€Patricia€White€and€her€husband,€CraigÐ ° ÐWhite,€with€€theft€over€$60,000€and€criminal€forfeiture.׃b×Ý ƒP#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×Ð ™é Ðâ âÌà  àà ` àThe€defendants€pleaded€not€guilty.€€At€the€conclusion€of€a€lengthy€trial,€the€jury€foundÐ k» Ðthe€defendant€Patricia€White€guilty€of€the€lesser„included€offense€of€theft€over€$10,000€and€foundÐ T¤ Ðthe€defendant€Craig€White€guilty€of€facilitation€of€theft€over€$10,000.€€The€trial€court€sentenced€theÐ =  Ðdefendant€Patricia€White€to€a€term€of€four€years,€suspended,€and€fifteen€yearsðð€probation.€€TheÐ & v Ðdefendant€Craig€White€received€a€sentence€of€two€years,€suspended,€and€two€yearsðð€probation.€€TheÐ  _ Ðdefendants€were€held€jointly€liable€for€$124,000€in€restitution€and€ordered€to€pay€$400€per€month.Ð ø H ÐÌà  àà ` àAggrieved€by€their€convictions€and€sentences,€the€defendants€have€appealed.€Ð Ê   ÐInasmuch€as€the€defendants€vigorously€assail€the€sufficiency€of€the€convicting€evidence,€we€beginÐ ³  Ðwith€a€detailed€summary€of€the€testimony€and€proof€at€trial.Ð œì  ÐÌà  àà ` àGeorge€Irvin€Cooper,€Jr.€and€Mark€Smith,€both€hog€producers,€were€instrumental€inÐ n¾  Ðforming€CPS€in€1990,€and€they€served€on€the€board€of€directors.€€Mr.€Cooper€testified€as€the€stateððsÐ W§  Ðlead€witness.€€He€explained€the€impetus€for€setting€up€CPS€and€its€general€operating€features€andÐ @ Ðservices.€€Cooper€described€himself€as€having€the€most€active€role€in€the€day„to„day€operations€ofÐ )y Ðthe€business€because€of€his€proximity€to€the€office.€€He€had€the€boardððs€authorization€to€sign€CPSÐ b Ðchecks,€as€did€Mr.€Smith€and€the€office€employees.€€Each€check€required€two€signatures,€but€CooperÐ ûK Ðregarded€the€precaution€as€ð ðtotally€useless,ðð€because€neither€he€nor€Smith€had€time€to€go€to€theÐ ä4 Ðoffice€every€time€a€check€had€to€be€issued.€€As€a€result,€when€either€man€was€at€the€office,€he€wouldÐ Í Ðsign€and€leave€multiple€blank€checks€that€the€office€staff€would€later€fill€out€and€use.Ð ¶ ÐÌà  àà ` àCooper€testified€that€he€ð ðbasically€ran€the€business€with€the€help€of€the€office€overÐ ˆØ Ðthe€phoneðð€after€Hooker€was€discharged€in€1993€for€misappropriating€funds.€€All€available€recordsÐ qÁ Ðand€equipment€were€removed€from€Hookerððs€house,€and€for€approximately€one€or€two€months€theÐ Zª Ðoffice€operated€out€of€a€farm€house€owned€by€one€of€the€office€employees,€Valerie€Baker.€€DuringÐ C“ Ðthat€time,€CPS€transferred€its€accounts€to€Union€Planters€Bank€in€Milan.€€Thereafter,€the€office€forÐ ,| ÐCPS€was€relocated€to€a€garage€room€at€the€defendantsðð€residence€on€Chapel€Hill€Road.Ð e ÐÌà  àà ` àCooper€testified€that€after€Hooker€departed,€the€board€authorized€the€defendantÐ ç 7 ÐPatricia€White€to€be€paid€seven€dollars€an€hour.€€By€late€1998,€her€hourly€rate€of€pay€had€been€raisedÐ Ð!   Ðto€ten€dollars.€€In€addition,€CPS€paid€$400€per€month€as€rent€for€use€of€the€defendantsðð€residence€andÐ ¹" ! Ðto€defray€part€of€the€cost€of€the€defendantsðð€homeownersðð€insurance.€€Cooper€believed€that€theÐ ¢#ò" Ðdefendant€Patricia€White€also€received€ten€days€of€paid€vacation€each€year.Ð ‹$Û# ÐÌà  àà ` àCooper€said€that€he€was€physically€in€the€office€only€once€or€twice€a€month€and€thatÐ ]&­!% Ðhis€primary€contact€was€by€telephone.€€The€office€did€not€have€a€time€clock,€and€employees€wereÐ F'–"& Ðtrusted€to€keep€track€of€their€time.€€Cooper€would€go€by€the€office€to€get€needed€information€for€theÐ ° Ðmonthly€board€meetings.€€Most€of€the€information,€according€to€Cooper,€was€maintained€onÐ ™é Ðcomputer,€and€the€defendant€Patricia€White€would€retrieve€for€him€figures€relative€to€sales€andÐ ‚Ò Ðexpenses.€€Cooper€did€not€attempt€to€independently€verify€the€information€owing€to€his€unfamiliarityÐ k» Ðwith€computers.€€In€terms€of€CPSððs€bank€statements,€Cooper€testified€that€they€were€mailed€to€theÐ T¤ Ðdefendantsðð€residence€and€that€he€never€reviewed€them.€€The€defendant€Patricia€White€wasÐ =  Ðresponsible€for€reconciling€the€accounts.Ð & v ÐÌà  àà ` àCooper€identified€August€17,€1998,€as€the€first€occasion€when€he€learned€of€anythingÐ ø H Ðwrong€with€CPSððs€finances.€€He€testified€that€the€defendant€Patricia€White€called€and€advised€himÐ á 1  Ðthat€the€custodial€account€was€overdrawn€by€about€$26,000,€that€the€general€account€was€overdrawnÐ Ê   Ðby€about€$20,000,€and€that€the€bank€was€preparing€to€return€all€the€checks€that€had€been€issued.€Ð ³  ÐCooper€said€that€he€deposited€$50,000€of€his€own€money€into€the€accounts€as€an€interim€solutionÐ œì  Ðuntil€the€problem€could€be€identified€and€resolved.€€Over€the€next€several€days,€Cooper€was€in€dailyÐ …Õ  Ðcontact€with€the€office€to€find€out€if€any€bank€errors€had€been€discovered.€€When€nothingÐ n¾  Ðmaterialized,€Cooper€sent€his€father,€who€had€experience€with€tax„related€matters,€to€the€office€toÐ W§  Ðcheck€for€any€bank€errors.€€When€Cooperððs€father€was€unable€to€discern€the€source€of€the€problem,Ð @ ÐCooper€asked€the€defendant€Patricia€White€for€the€bank€statements€and€cancelled€checks€related€toÐ )y Ðthe€custodial€account.€€Cooper€testified€that€he€planned€to€review€the€records€over€the€Labor€DayÐ b Ðweekend.€€He€said€that€Smith€was€the€only€board€member€consulted€about€the€problem€at€that€time.Ð ûK ÐÌà  àà ` àThe€records€revealed€that€money€had€been€transferred€into€and€out€of€the€custodialÐ Í Ðaccount.€€The€state€asked€Cooper€about€transfers€out€of€the€custodial€account€that€he€may€haveÐ ¶ Ðauthorized.€€He€testified€about€an€occasion€when€the€defendant€Patricia€White€was€out€of€town€andÐ Ÿï Ðanother€office€employee,€Amy€Stoots,€called€him€to€report€that€the€general€account€had€becomeÐ ˆØ Ðoverdrawn.€€Cooper€instructed€Stoots€to€transfer€money€from€the€custodial€account€to€cover€theÐ qÁ Ðshortfall.€€Initially,€Cooper€denied€authorizing€any€other€transfers€out€of€the€custodial€account.€€OnÐ Zª Ðcross„examination,€however,€he€acknowledged€directing€that€a€check€be€issued€from€the€custodialÐ C“ Ðaccount€in€1996€for€$5,000€payable€to€the€First€Assembly€of€God.€€Cooper€explained€that€the€moneyÐ ,| Ðwas€owed€to€him€for€hogs€that€had€been€sold;€he€wanted€to€make€a€donation€to€the€church,€so€he€hadÐ e Ðthe€money€transferred€directly.Ð þN ÐÌà  àà ` àUltimately,€the€missing„funds€problem€was€disclosed€to€CPSððs€board,€and€the€boardÐ Ð!   Ðdecided€that€the€only€way€to€ð ðget€to€the€bottomðð€of€what€was€going€on€was€to€close€down€CPS€andÐ ¹" ! Ðcover€the€outstanding€checks€in€the€custodial€account.€€Cooper€testified€that€when€that€happened,Ð ¢#ò" Ða€shortfall€of€approximately€$120,000€to€$125,000€emerged.€€Cooper€said€that€he€and€Smith€fundedÐ ‹$Û# Ðthe€shortfall€and€then€turned€to€impounding€the€CPS€records€kept€at€the€defendantsðð€residence.€€TheÐ t%Ä $ Ðdefendants€turned€over€some,€but€not€all,€of€the€records.€€Cooper€took€the€retrieved€records€to€aÐ ]&­!% Ðcertified€public€accountant€in€Jackson.€€Cooper€admitted€that€the€board€members€were€ð ðpoorÐ F'–"& Ðbusiness€managersðð€and€were€ð ðnegligentðð€in€failing€to€have€CPS€audited€annually.€€He€explained€thatÐ /(#' Ðmoney€was€also€a€consideration,€inasmuch€as€a€professional€audit€performed€in€the€aftermath€ofÐ )h$( ÐHookerððs€misappropriations€had€cost€CPS€$26,000.Ð *Q%) Ðâ âÐ ê*:&* Ðà  àà ` àBased€on€the€accountantððs€findings,€Cooper€attempted€to€set€up€a€meeting€with€theÐ ° Ðâ âdefendants.€€Cooper€said€that€the€defendants€declined€to€meet,€even€after€Cooper€retained€an€attorneyÐ ™é Ðto€communicate€with€the€defendantsðð€counsel.€€When€nothing€could€be€done,€the€local€districtÐ ‚Ò Ðattorney€generalððs€office€and€the€Federal€Bureau€of€Investigation€were€contacted.€€The€FBI€referredÐ k» Ðthe€matter€to€the€state€authorities,€and€after€a€lengthy€investigation,€the€Gibson€County€Grand€JuryÐ T¤ Ðpresented€criminal€theft€charges€against€the€defendants.Ð =  ÐÌà  àà ` àIn€terms€of€what€CPS€had€authorized€the€defendant€Patricia€White€to€do,€CooperÐ  _ Ðtestified€that€the€ð ðboard€had€told€her€that€if€she€needed€to€work€overtime€that€she€could.ðð€€CooperÐ ø H Ðdenied€having€any€private€arrangement€with€the€defendant€to€pay€her€ð ðunder€the€tableðð€for€CPS„Ð á 1  Ðrelated€work€in€addition€to€her€regular€wages.€€Cooper€was€specific€that€neither€he€nor€the€boardÐ Ê   Ðauthorized€her€to€receive€anything€other€than€her€hourly€wages€and€the€monthly€office€rental€andÐ ³  Ðinsurance.€€Cooper€was€equally€specific€that€he€never€authorized€her€to€pay€her€personal€credit€cardÐ œì  Ðbills€out€of€CPS€funds.Ð …Õ  ÐÌà  àà ` àThe€defense€cross„examination€of€Cooper€aimed€to€discredit€his€motives€for€givingÐ W§  Ðtestimony€against€the€defendant€Patricia€White.€€The€defense€inquired€whether€Cooper€had€everÐ @ Ðmade€romantic€advances€toward€her€and€if€he€had€made€inquiries€about€her€sexual€involvement€withÐ )y Ðsomeone€other€than€her€husband.€€Cooper€denied€any€inappropriate€behavior€on€his€part€but€admittedÐ b Ðasking€a€male€acquaintance€about€ð ðmaking€a€passðð€at€the€defendant.€€He€also€denied€that€his€wifeÐ ûK Ðurged€him€to€fire€the€defendant.€€The€defense€elicited€from€Cooper€that€he€did€not€contest€theÐ ä4 Ðdefendantððs€receipt€of€unemployment€compensation€after€her€job€termination.€€Ð Í ÐÌà  àà ` àThe€defense€also€cross„examined€Cooper€about€the€overall€careless€management€ofÐ Ÿï ÐCPS.€€Cooper€acknowledged€that€CPS€never€filed€a€tax€return€during€its€eight„year€existence€fromÐ ˆØ Ð1990€to€1998.€€Cooper€tried€to€assign€blame€to€the€defendant€Patricia€White€for€not€providing€theÐ qÁ Ðinformation€necessary€to€prepare€a€return;€the€problem,€however,€predated€the€defendantððsÐ Zª Ðmanagement€of€the€office.€€Additionally,€Cooper€tried€to€claim€that€the€board€was€not€aware€of€anyÐ C“ Ðproblem€with€the€custodial€account€in€1995.€€Minutes€in€Cooperððs€own€handwriting,€from€an€AprilÐ ,| Ð3,€1995€board€meeting,€contradicted€that€claim.€€The€minutes€reported€a€$1,800€to€$2,000€shortage€Ð e Ðof€funds€in€the€custodial€account.€€Ð þN ÐÌà  àà ` àThe€defense€secured€Cooperððs€concession€that€he€had€asked€the€defendant€to€perform€Ð Ð!   Ða€lot€of€back€work€for€CPS€to€straighten€out€the€problems€that€Hooker€had€created.€€Moreover,Ð ¹" ! ÐCooper€testified€that€he€did€not€place€any€restrictions€on€or€limit€the€amount€of€time€that€theÐ ¢#ò" Ðdefendant€worked.€€Even€so,€Cooper€explained€that€the€board€should€have€been€notified€of€theÐ ‹$Û# Ðmagnitude€of€the€extra€work€that€the€defendant€claimed€to€have€performed.€€Most€of€theÐ t%Ä $ Ðcompensation€for€the€ð ðextra€workðð€was€not€reflected€in€the€defendantððs€W„2s,€and€although€theÐ ]&­!% Ðdefendant€did€not€prepare€the€W„2s,€she€did€provide€the€information€upon€which€the€W„2s€wereÐ F'–"& Ðbased.€€Ð /(#' ÐÌà  àà ` àCooper€was€shown€numerous€CPS€checks€bearing€his€signature€and€payable€to€theÐ *Q%) Ðdefendant€Patricia€White.€€He€did€not€deny€signing€the€checks€but€stated€that€he€always€signed€CPSÐ ê*:&* Ðchecks€in€blank.€€Cooper€testified€that€once€he€began€reviewing€the€records€and€bank€statements€inÐ Ó+#'+ Ð1998,€it€became€apparent€that€the€defendant€had€written€approximately€400€checks€payable€to€herselfÐ ° Ðfrom€1995€through€1997.€€Cooper€admitting€knowing€that€the€defendant€was€advancing€CPS€moneyÐ ™é Ðto€one€hog€producer€who€was€in€a€cash„flow€crunch.€€He€also€knew€that€the€defendant€was€advancingÐ ‚Ò Ðmoney€for€overnight€mail€so€that€producers€could€get€their€checks€more€quickly.€€The€defense€askedÐ k» ÐCooper€to€identify€a€specific€check€òòfrom€the€custodial€account€óóthat€constituted€a€theft€by€theÐ T¤ Ðdefendant.€€Cooper€responded,€ð ðThere€are€none.ððÐ =  ÐÌà  àà ` àState€witness€Mark€Smith€offered€additional€insights€into€the€operations€of€CPS.€€HeÐ  _ Ðtestified€that€when€the€problem€arose€with€Hooker€in€1993,€the€defendant€was€one€of€the€people€inÐ ø H Ðthe€office€who€was€being€trained.€€The€defendant€was€in€charge€of€handling€the€accounts€payableÐ á 1  Ðand€receivable.€€Smith€said€that,€before€the€office€was€transferred€to€the€defendantsðð€residence,€heÐ Ê   Ðwould€stop€by€the€office€once€or€twice€a€week€to€sign€checks€or€see€if€he€could€help€with€anything.€Ð ³  ÐAfter€the€move,€Smith€seldom€checked€on€the€office€because€the€money€and€the€accounts€had€beenÐ œì  Ðaudited€and€changed€to€correct€the€problems€that€Hooker€had€created.Ð …Õ  ÐÌà  àà ` àSmith€explained€that€although€CPSððs€board€tried€to€meet€once€a€month,€often€theÐ W§  Ðmeetings€were€several€months€apart€because€of€the€farmersðð€hectic€work€schedules.€€Smith€describedÐ @ Ðthe€meetings€as€casual.€€Usually€the€board€would€receive€an€oral€report€about€the€cooperativeððsÐ )y Ðfinancial€situation.€€Smith€recalled€seldom€seeing€any€written€report;€either€the€defendant€PatriciaÐ b ÐWhite€would€write€down€figures€and€bring€them€to€the€meeting,€or€she€would€provide€figures€forÐ ûK ÐCooper€to€present€at€the€meeting.€€The€information€provided€to€the€board€included€the€payrollÐ ä4 Ðexpenses€of€the€office€employees.€€Smith€testified€that€the€defendant€Patricia€White€was€present€forÐ Í Ðsome€of€the€board€meetings€when€payroll€expenses€were€disclosed.€€Ð ¶ ÐÌà  àà ` àAccording€to€Smith,€some€board€members€believed€the€office€salaries€were€too€high.€Ð ˆØ ÐSmith€kept€a€folder€with€notes€of€the€meetings€to€monitor€what€was€being€reported€for€wages€paid.€Ð qÁ ÐIn€terms€of€overtime€compensation,€Smith€believed€the€board€may€have€discussed€it€to€some€limitedÐ Zª Ðdegree.€€He€said€that€the€board€always€understood€that€the€office€personnel€may€need€to€workÐ C“ Ðovertime€to€take€care€of€a€hog€producer.€€Smith€gave€as€an€example€that€paperwork€for€a€particularÐ ,| Ðshipment€of€hogs€might€be€delivered€late€in€the€afternoon,€requiring€the€office€staff€to€work€past€5:00Ð e Ðp.m.€€Even€so,€Smith€was€under€the€impression€that€relatively€little€overtime€was€required.Ð þN ÐÌà  àà ` àSmith€did€not€recall€any€occasion€when€the€defendant€asked€his€permission€to€spendÐ Ð!   Ðextra€money.€€Smith€did€remember€that€the€defendant€advised€him€that€she€could€secure€shipmentÐ ¹" ! Ðof€certain€products€for€the€hog€producers€by€using€a€credit€card.€€Because€CPS€did€not€have€aÐ ¢#ò" Ðbusiness€credit€card,€Smith€authorized€the€defendant€to€use€her€personal€credit€card€as€long€as€sheÐ ‹$Û# Ðdocumented€what€was€purchased€and€the€reimbursement.€€Smith€said€that€he€was€never€shown€anyÐ t%Ä $ Ðsuch€documentation.€€Smith€also€authorized€the€defendant€to€use€CPSððs€business€license€to€purchaseÐ ]&­!% Ðgift€items€from€a€company€known€as€ABC,€provided€that€the€defendant€document€the€transactions.Ð F'–"& ÐÌà  àà ` àAs€did€Cooper,€Smith€testified€that€the€first€inkling€of€trouble€came€Labor€DayÐ )h$( Ðweekend€in€1998€when€Cooper€called€him€upset€that€money€was€missing€and€that€the€bank€wasÐ *Q%) Ðpoised€to€decline€payment€on€checks€from€the€custodial€account.€€Smith€recalled€going€to€theÐ ê*:&* Ðdefendantsðð€residence€on€two€or€three€occasions€to€investigate€the€problem.€€When€he€and€CooperÐ Ó+#'+ Ðfirst€made€basic€inquiries€about€expenses,€the€defendant€looked€up€information€on€the€computer.€Ð ° ÐThe€next€time,€the€men€returned€looking€for€specific€checks.€€Smith€said€that€the€defendant€couldÐ ™é Ðnot€produce€the€checks.€€ð ðThings€just€werenððt€balancing€out,ðð€Smith€testified.€€As€far€as€Smith€andÐ ‚Ò ÐCooper€could€discern,€money€had€been€transferred€on€an€ongoing€basis€from€the€custodial€accountÐ k» Ðinto€the€general€account.€€Smith€denied€authorizing€the€transfers€even€though€his€signature€appearedÐ T¤ Ðon€some€of€the€checks.€€Smith€explained€that€he€could€ð ðnever€remember€ever€writing€a€signature€onÐ =  Ða€check€that€was€already€filled€out.€€I€was€usually€the€first€name€on€the€check.ððÐ & v ÐÌà  àà ` àFinally,€Cooper€and€Smith€asked€for€all€the€records.€€Smith€drove€his€truck€to€theÐ ø H Ðdefendantsðð€residence€and€loaded€up€boxes,€desks,€chairs,€and€computer€equipment,€which€theÐ á 1  Ðdefendants€had€set€out€in€their€carport.€€Smith€said€that€he€thought€he€had€gotten€everything;Ð Ê   Ðhowever,€additional€CPS€records€were€found€at€the€house€when€the€search€warrant€was€executed€inÐ ³  ÐOctober€2001.€€Ð œì  ÐÌà  àà ` àSmith€and€Cooper€sorted€through€the€records€and€took€many€of€them€to€theÐ n¾  Ðaccountant€who€had€previously€audited€CPS€after€Hookerððs€departure.€€Cancelled€checks€wereÐ W§  Ðmissing€from€some€of€the€bank€statements,€and€copies€had€to€be€ordered€from€the€bank.€€Smith€saidÐ @ Ðthat€in€going€through€the€bank€statements,€it€ð ðimmediately€hit€himðð€that€as€many€as€ten€to€twelveÐ )y Ðchecks€per€month€had€been€written€payable€to€the€order€of€the€defendant€and€drawn€on€CPSððsÐ b Ðgeneral€account.€€The€same€information€showed€up€on€the€office€computer,€when€Smith€accessedÐ ûK Ðthe€files.€€Smith€estimated€that€at€most€six€checks€per€month€should€have€written€to€the€defendant:Ð ä4 Ðfour€or€five€checks€for€weekly€payroll€and€one€check€for€the€office€rent/insurance.€€Smith€hadÐ Í Ðbelieved€that€the€defendant€was€earning€between€$18,000€to€$20,000€per€year.€€Instead,€what€heÐ ¶ Ðdiscovered€was€that€the€defendant€was€being€paid€ð ðalmost€twice€that€much.ðð€€Equally€troubling,Ð Ÿï Ðpayroll€taxes€had€not€been€taken€out€of€most€of€the€checks.€€Ð ˆØ ÐÌà  àà ` àSmith€testified,€ð ðSo,€to€make€a€long€story€short,€I€put€up€$62,000€of€my€money,€andÐ Zª ÐI€think€Mr.€Cooper€put€about€the€same€amount€of€his.ðð€€That€money€covered€the€shortages€createdÐ C“ Ðby€the€transfer€of€funds€from€the€custodial€account€to€the€general€account€and€the€subsequentÐ ,| Ðwithdrawal€of€monies€from€the€general€account.€€Smith€had€not€been€reimbursed€for€his€contribution.Ð e ÐÌà  àà ` à€Smith€was€adamant€that€the€board€never€authorized€compensation€for€the€defendantÐ ç 7 Ðin€the€amounts€they€discovered.€€Indeed,€the€board€minutes€from€a€meeting€in€January€1996€reflectedÐ Ð!   Ða€current€hourly€rate€of€compensation€of€$8.50€for€the€defendant€and€$7.50€and€$5.00,€respectively,Ð ¹" ! Ðfor€the€two€other€office€employees.€€At€the€January€meeting,€as€shown€in€the€minutes,€the€boardÐ ¢#ò" Ðapproved€increasing€the€defendantððs€compensation€to€$10.00€per€hour€and€another€employeeððsÐ ‹$Û# Ðcompensation€to€$8.00€per€hour.Ð t%Ä $ ÐÌà  àà ` àSmith€was€asked€on€cross„examination€if€he€knew€that€the€defendant€had€on€occasionÐ F'–"& Ðpaid€other€employees€out€of€her€personal€funds.€€Smith€was€unaware€but€agreed€that€if€it€happened,Ð /(#' Ðthe€defendant€was€entitled€to€reimbursement.€€Regarding€overtime,€Smith€reaffirmed€his€knowledgeÐ )h$( Ðthat€overtime€was€required€on€occasion.€€He€certainly,€however,€did€not€know€about€any€sort€ofÐ *Q%) Ðð ðunrestrictedðð€ability€on€the€defendantððs€part€to€work€overtime.€€Smith€insisted€that€the€board€wasÐ ê*:&* Ðnot€notified€that€the€defendant€was€working€unrestricted€overtime,€and€he€bluntly€retorted,€ð ð[I]f€itÐ Ó+#'+ Ðwas€reported€to€us€that€she€was€making€twice€her€salary,€we€would€have€stopped€it.ðð€€Moreover,Ð ° Ðregardless€of€the€overtime€Cooper€may€have€authorized,€Smith€said€that€the€board€expected€itsÐ ™é Ðemployees€to€be€honest.€€The€defendant,€however,€misrepresented€how€much€CPS€was€paying€outÐ ‚Ò Ðin€wages,€and€she€hid€the€information€from€the€board€knowing€that€the€board€was€relying€on€her€toÐ k» Ðprovide€an€accurate€accounting€of€income€and€expenses.Ð T¤ ÐÌà  àà ` àSmith€did€not€dispute€that€in€some€respects€CPS€was€ð ðrun€sloppily.ðð€€For€instance,Ð & v ÐSmith€knew€that€CPS€had€never€filed€a€tax€return.€€He€testified€that€the€board€erroneously€believedÐ  _ Ðthat€Hooker€had€been€filing€the€returns.€€After€Hooker€left,€the€board€enlisted€the€help€of€CooperððsÐ ø H Ðfather€for€preparing€tax€returns.€€Cooperððs€father€was€unsure€how€to€proceed,€because€he€could€notÐ á 1  Ðdetermine€if€CPS€had€been€registered€as€a€non„profit€corporation€and€because€he€had€never€filed€aÐ Ê   Ðreturn€before€for€a€cooperative.€€As€a€result,€no€progress€was€ever€made€in€straightening€out€CPSððsÐ ³  Ðtax€status€and€potential€tax€liability.€€Cooperððs€father€did,€however,€prepare€the€W„2s€for€the€officeÐ œì  Ðemployees.€€The€defendant€provided€the€information€that€Cooperððs€father€used€to€prepare€the€W„2s.Ð …Õ  ÐÌà  àà ` àThe€criminal€investigation€of€the€defendantsðð€activities€spanned€several€years.€€SmithÐ W§  Ðrelated€that€initially€the€local€district€attorney€general€advised€them€to€enlist€the€FBIððs€assistance.€Ð @ ÐApproximately€two€years€later,€in€the€wake€of€the€Columbine€shootings,€the€FBI€assigned€theÐ )y Ðinvestigation€to€the€ð ðback€burner,ðð€at€which€time€the€investigation€was€turned€over€to€the€localÐ b Ðauthorities.€€The€defendant€Patricia€White€then€was€indicted€for€theft€in€July€2000;€her€husband€wasÐ ûK Ðnot€charged€until€January€2002.Ð ä4 ÐÌà  àà ` àThe€state€presented€brief€testimony€from€the€former€President€of€Union€Planters€BankÐ ¶ Ðin€Milan,€Wayne€Minton,€and€from€Elizabeth€Ownby,€a€records€custodian€with€the€bank.€€Mr.Ð Ÿï ÐMinton€met€with€Cooper€and€Smith€in€September€1998€to€discuss€the€CPS€checks€that€were€beingÐ ˆØ Ðpresented€with€insufficient€funds€to€cover€them.€€Mr.€Minton€recalled€that€the€CPS€accountsÐ qÁ Ðoccasionally€had€been€on€the€bankððs€insufficient€funds€report,€and€he€knew€that€Cooper€and€SmithÐ Zª Ðadvanced€their€personal€funds€to€cover€the€checks€being€presented€in€September.€€Ms.€OwenbyÐ C“ Ðintroduced,€without€defense€objection,€the€Union€Planters€checking€account€records€of€theÐ ,| Ðdefendants€from€November€1995€through€1998.Ð e ÐÌà  àà ` àThe€state€presented€the€meat€of€its€case,€in€terms€of€specific€financial€transactions,Ð ç 7 Ðthrough€the€testimony€of€Investigator€Virginia€Draper,€who€over€a€period€of€many€months,€hadÐ Ð!   Ðsubpoenaed,€reviewed,€and€analyzed€the€defendantsðð€personal€bank€account€records.€€InvestigatorÐ ¹" ! ÐDraper€also€reviewed€records€that€Smith€and€Cooper€had€obtained€and€records€that€later€were€seizedÐ ¢#ò" Ðby€search€warrant€from€the€defendantsðð€residence.€€With€the€available€records,€Investigator€DraperÐ ‹$Û# Ðcreated€a€computerized€spreadsheet€showing€the€various€CPS€checks€payable€to€the€defendantÐ t%Ä $ ÐPatricia€White€or€payable€to€third€parties€for€her€benefit.€€Ð ]&­!% ÐÌà  àà ` àThe€spreadsheet€covered€the€time€period€of€November€1995€through€September€1998.€Ð /(#' ÐThe€beginning€month€and€year€were€chosen€based€on€the€earliest€records€that€Union€Planters€BankÐ )h$( Ðcould€supply.€€Investigator€Draper€explained€that€in€reviewing€the€records,€she€first€determined€theÐ *Q%) Ðtotal€amount€of€CPS€checks€deposited€monthly€into€the€defendantsðð€joint€bank€account,€thenÐ ê*:&* Ðsubtracted€the€defendant€Patricia€Whiteððs€monthly€wages€and€office€rent/insurance€payment,€andÐ Ó+#'+ Ðfinally€added€any€CPS€payments€made€directly€to€the€defendantsðð€credit€card€companies€andÐ ° Ðtelephone€carrier.€€Investigator€Draper€summarized€her€findings€for€the€jury€and€reported€theÐ ™é Ðfollowing€amounts€of€money€over€and€above€the€allowed€wages€and€office€rent/insurance:Ð ‚Ò ÐÌà  àò òòò1995óóà0 ` àà0¸ ` (#` (#àà0¸ (#¸ (#àòò1996óóà0h(#(#àà0Àh(#h(#àà0À(#À(#àòò1997óóà0p(#(#àà0Èp(#p(#àà0 È(#È(#àòò1998óóó óÐT¤ (# (# ÐÌà  àNov.:€€$2,214.36à0  àJan.:€€$4,628.26à0(#(#àJan.:€€$3,154.84à0 (#(#àJan.:€€$4,239.05Ð' w (# (# Ðà  àDec.:€€$5,603.00à0  àFeb.:€€$3,592.79à0(#(#àFeb.:€€$1,849.33à0 (#(#àFeb.:€€$685.97Ð ` (# (# Ðà  àà ` àà ¸ àà  àMar.:€€$4,293.89à0  àMar.:€€$4,504.20à0 (#(#àMar.:€€$1,128.50Ðù I (# (# Ðà  àà ` àà ¸ àà  àApr.:€€$5,247.09à0  àApr.:€€$3,486.15à0 (#(#àApr.:€€$3,173.73Ðâ 2  (# (# Ðà  àà ` àà ¸ àà  àMay:€€$4,958.08à0  àMay:€€$1,992.15à0 (#(#àMay:€€$3,292.91ÐË   (# (# Ðà  àà ` àà ¸ àà  àJun.:€€$2,908.27à0  àJun.:€€$5,112.28à0 (#(#àJun.:€€$6,012.87д  (# (# Ðà  àà ` àà ¸ àà  àJul.:€€€$3,832.71à0  àJul.:€€€$4,218.04à0 (#(#àJul.:€€€$2,527.41Ðí  (# (# Ðà  àà ` àà ¸ àà  àAug.:€$3,551.15à0  àAug.:€$2,308.49à0 (#(#àAug.:€$3,252.54Ð†Ö  (# (# Ðà  àà ` àà ¸ àà  àSep.:€€$4,558.96à0  àSep.:€€$4,729.68à0 (#(#àSep.:€€$3,736.65Ðo¿  (# (# Ðà  àà ` àà ¸ àà  àOct.:€€$5,731.33à0  àOct.:€€$3,785.42ÐX¨ (#(# Ðà  àà ` àà ¸ àà  àNov.:€$2,083.37à0  àNov.:€$3,356.04ÐA‘(#(# Ðà  àà ` àà ¸ àà  àDec.:€$4,011.38à0  àDec.:€$4,777.63Ð*z(#(# ÐÌThe€total€for€the€months€covered€was€$128,939.29.Ð üL ÐÌà  àà ` àInvestigator€Draper€also€testified€about€executing€a€search€warrant€for€the€defendantsððÐ Î Ðresidence€on€October€2,€2001,€to€search€for€CPS€records€and€evidence€of€how€the€moneyÐ · Ðmisappropriated€from€CPS€had€been€spent.€€Investigator€Draper€introduced€multiple€photographsÐ  ð Ðtaken€inside€and€outside€the€residence.€€Investigator€Draper€testified€that€a€Honda€ATV,€a€ridingÐ ‰Ù Ðlawn€mower,€and€two€tractors€were€parked€outside€and€that€a€great€deal€of€power€tools€were€in€theÐ r Ðgarage.€€Inside€the€residence€she€found,€òòinter€aliaóó,€racks€and€piles€of€clothing,€some€of€which€hadÐ [« Ðprice€tags€affixed;€ð ðboxes€and€boxesðð€of€shoes,€many€of€which€appeared€unworn;€a€significantÐ D” Ðamount€of€jewelry€with€the€price€tags€still€affixed;€bags€and€stacks€of€unopened€VCR€tapes;€andÐ -} Ðwell„appointed€kitchen€cabinets.€€Most€notably,€Investigator€Draper€also€discovered€more€CPSÐ f Ðrecords€and€the€defendantsðð€tax€returns€for€the€years€1996€through€1998.€€For€1996,€the€defendantsÐ ÿO Ðreported€a€combined€net€income€of€$41,548.07;€for€1997,€$47,465;€and€for€1998,€$49,378.Ð è 8 ÐÌà  àà ` àOn€cross„examination,€the€defense€extracted€numerous€concessions€from€InvestigatorÐ º" ! ÐDraper,€such€as€that€the€jewelry€found€in€the€residence€was€inexpensive,€that€she€did€not€check€theÐ £#ó" Ðsizes€on€the€shoe€boxes,€that€the€defendant€reported€that€the€clothing€in€the€garage€was€left€over€fromÐ Œ$Ü# Ða€recent€garage€sale,€that€another€office€employeeððs€salary€had€been€advanced€once€by€the€defendant,Ð u%Å $ Ðand€that€the€defendant€had€advanced€her€personal€funds€to€cover€items€for€CPS.€€Also,€InvestigatorÐ ^&®!% ÐDraper€agreed€that€she€was€unable€to€determine€how€all€of€the€missing€CPS€money€had€been€spentÐ G'—"& Ðby€defendants;€she€had€been€told,€moreover,€that€the€defendant€Craig€White€had€inherited€aÐ 0(€#' Ðsubstantial€amount€of€money€in€1994.Ð )i$( ÐÌà  àà ` àRegarding€expenses€for€food€sundries,€Investigator€Draper€did€not€credit€the€snacksÐ ë*;&* Ðand€soft€drinks€that€the€defendant€had€purchased.€€Investigator€Draper€said€that€both€Cooper€andÐ Ô+$'+ ÐSmith€told€her€that€those€purchases€were€not€legitimate€business€purchases.€€As€for€the€defendantððsÐ ° Ðtelephone€bills,€Investigator€Draper€said€that€Cooper€explained€that€he€had€given€the€defendantÐ ™é Ðauthority€to€repay€herself€for€long„distance€business€calls€made€on€her€home€telephone,€but€he€didÐ ‚Ò Ðnot€authorize€payment€for€cellular€telephone€calls.€€Ð k» ÐÌà  àà ` àThe€stateððs€two€final€case„in„chief€witnesses€were€Gibson€County€Sheriffððs€€Deputies,Ð =  Ðwho€were€present€when€the€search€warrant€for€the€defendantsðð€residence€was€executed.€€Deputy€JeffÐ & v ÐMaitland€testified€that€the€bulk€of€the€clothing€that€he€saw€appeared€to€be€new€with€tags€stillÐ  _ Ðattached.€€Before€his€law€enforcement€career,€Deputy€Maitland€had€sold€vacuum€cleaners.€€From€thatÐ ø H Ðexperience,€he€knew€that€the€vacuum€cleaner€in€the€defendantsðð€residence€was€very€expensive,Ð á 1  Ðselling€new€for€over€$1,000.€€Deputy€Steve€Grooms€testified€that€the€defendants€did€not€complainÐ Ê   Ðin€his€presence€about€how€the€search€was€conducted.Ð ³  ÐÌà  àà ` àThe€defense€opened€its€case€by€calling€Irvin€Cooperððs€wife,€Carol€Cooper.€€Ms.Ð …Õ  ÐCooper,€a€school€teacher,€was€not€involved€in€the€operation€or€management€of€CPS.€€Occasionally,Ð n¾  Ðshe€would€pick€up€blank€CPS€checks€from€the€defendant,€which€her€husband€then€signed€and€whichÐ W§  Ðshe€returned€to€the€defendant.€€Otherwise,€her€involvement€consisted€primarily€in€assisting€herÐ @ Ðhusband€in€reviewing€CPSððs€financial€records€after€the€overdraft€problems€surfaced€in€1998.€€Ms.Ð )y ÐCooper€testified€that€the€overdraft€bank€charges€totaled€approximately€$12,000.€€Ð b ÐÌà  àà ` àOn€cross„examination€by€the€state,€Ms.€Cooper€discussed€in€greater€detail€herÐ ä4 Ðinvolvement€with€reviewing€CPS€records.€€Through€Ms.€Cooper,€the€state€then€introduced€as€exhibitsÐ Í Ðthe€payroll€records€for€the€defendant€and€the€other€office€employees€and€a€Tennessee€DepartmentÐ ¶ Ðof€Employment€Security€report€concerning€wages€submitted€for€the€defendant€and€another€officeÐ Ÿï Ðemployee.€€For€the€last€quarter€of€1997,€the€defendant€reported€that€she€had€earned€$4,144.€€TheÐ ˆØ Ðreport€bore€the€signature€of€the€defendant.Ð qÁ ÐÌà  àà ` àThe€defendant€Patricia€White€testified€in€her€own€defense.€€She€began€by€relating€herÐ C“ Ðpersonal€and€employment€history.€€At€the€time€of€trial,€the€defendant€was€43€years€old,€had€beenÐ ,| Ðmarried€for€sixteen€years,€and€had€two€children.€€Since€being€laid€off€at€CPS,€she€earned€money€byÐ e Ðperforming€commercial€and€residential€cleaning.€€Ð þN ÐÌà  àà ` àThe€defendant€said€that€before€being€hired€by€Hooker,€she€knew€nothing€about€hogÐ Ð!   Ðproduction€or€managing€a€livestock€cooperative.€€She€was€a€high€school€graduate€with€aÐ ¹" ! Ðcosmetology€license.€€She€traced€her€knowledge€of€business€finance€to€an€earlier€job€she€hadÐ ¢#ò" Ðworking€for€Ronnie€Boswell€at€Boswell€Oil€Company.€€During€that€time,€the€defendant€learned€toÐ ‹$Û# Ðhandle€business€checks€and€accounts€payable€and€receivable.€€The€defendant€explained€that€she€hadÐ t%Ä $ Ðauthority€to€write€checks€for€Mr.€Boswell,€and€she€paid€his€bills.Ð ]&­!% ÐÌà  àà ` àThe€defendant€testified€that€she€worked€for€Boswell€Oil€Company€for€fourteen€years.€Ð /(#' ÐDuring€that€time,€no€accusation€of€theft€had€ever€arisen€regarding€her€work.€€When€the€oil€companyÐ )h$( Ðclosed€down,€the€defendant€continued€to€work€for€Mr.€Boswell.€€Mr.€Boswell€and€his€brother€ownedÐ *Q%) ÐMilan€Raceway,€and€the€defendant€took€over€the€financial€end€of€the€business€and€routinely€handledÐ ê*:&* Ðlarge€amounts€of€cash.€€Again,€the€defendant€was€never€accused€of€stealing€in€connection€with€thatÐ Ó+#'+ Ðjob.€€The€defendant€worked€at€the€racetrack€for€approximately€two€and€one„half€years,€at€which€timeÐ ° ÐMr.€Boswell€sold€the€business.€€Mr.€Boswell€laid€her€off€so€that€she€could€draw€unemploymentÐ ™é Ðbenefits.€€Her€next€employment€was€with€CPS.Ð ‚Ò ÐÌà  àà ` àThe€defendant€related€that€she€had€known€Hooker€through€church€activities.€€HeÐ T¤ Ðoffered€her€a€job,€and€she€started€working€at€CPS€in€June€or€July€of€1993.€€At€first,€the€defendant€wasÐ =  Ðhandling€CPSððs€books€and€Hookerððs€personal€books.€€Hooker€paid€her€separately€for€the€personalÐ & v Ðwork€she€did€for€him.€€The€defendant€was€hired€at€CPS€at€$8.00€or€$8.50€per€hour.€€She€initiallyÐ  _ Ðworked€part€time,€but€after€Hookerððs€misappropriations€were€uncovered,€she€began€working€full€timeÐ ø H Ðfor€CPS.€€Ð á 1  ÐÌà  àà ` àThe€defendant€testified€that€she€began€to€get€suspicious€of€Hookerððs€activities€whenÐ ³  Ðshe€could€not€locate€records€showing€that€payroll€taxes€for€CPS€had€been€paid.€€Then,€when€sheÐ œì  Ðcompared€CPSððs€computerized€records€and€deposit€books€with€Hookerððs€deposit€books,€she€couldÐ …Õ  Ðdetect€how€Hooker€had€been€diverting€CPSððs€funds€to€his€personal€accounts.€€The€defendant€alertedÐ n¾  ÐCooper,€who€then€informed€the€board€of€Hookerððs€misappropriations.€€The€defendant€characterizedÐ W§  Ðthe€financial€condition€of€CPS€at€that€time€as€ð ðabsolutely€horribleðð€with€the€business€books€in€aÐ @ Ðð ðmess.ðð€€Ð )y ÐÌà  àà ` àConcerning€the€various€locations€for€CPSððs€office,€the€defendant€explained€that€whenÐ ûK Ðshe€first€came€to€work,€the€office€was€in€a€space€attached€to€Hookerððs€house.€€From€Hookerððs€home,Ð ä4 Ðthe€office€moved€first€to€a€farmhouse€provided€by€Cooper.€€After€a€couple€of€months,€the€office€wasÐ Í Ðrelocated€to€rental€space€on€College€Street€in€Trenton.€€Finally,€in€September€of€1994,€theÐ ¶ Ðdefendantsðð€residence€became€the€base€of€operations€for€CPS.€€Ð Ÿï ÐÌà  àà ` àThe€defendant€said€that€she€performed€a€lot€of€back€work€and€record€retrieval€thatÐ qÁ Ðwas€provided€to€the€accountant€who€audited€CPS€after€Hookerððs€termination.€€The€defendantÐ Zª Ðbelieved€that€Hooker€retained€an€attorney€and€that€the€matter€was€ultimately€settled€with€HookerÐ C“ Ðrepaying€some€of€the€money.€€According€to€the€defendant,€Cooper€told€her€that€they€would€have€toÐ ,| Ðreview€a€lot€of€old€CPS€records,€that€the€work€had€to€be€done,€and€that€he€would€pay€her€whateverÐ e Ðit€took€to€sort€out€the€records.€€The€defendant€maintained€that€Cooper€placed€no€restrictions€on€theÐ þN Ðamount€of€back€work€she€was€to€perform.€€As€far€as€payment€for€the€back€work,€the€defendant€saidÐ ç 7 Ðthat€she€kept€up€with€her€time,€as€Cooper€had€instructed€her€to€do,€but€that€payment€for€the€backÐ Ð!   Ðwork€was€delayed€because€CPS€did€not€have€the€money€to€pay€her€at€the€time€and€because€the€trueÐ ¹" ! Ðfinancial€condition€of€CPS€was€not€known.Ð ¢#ò" ÐÌà  àà ` àThe€defendant€testified€that€CPSððs€operation€account€had€frequent€overdraft€charges.€Ð t%Ä $ ÐTo€the€defendantððs€knowledge,€the€board€was€advised€about€the€overdrafts,€and€she€recalledÐ ]&­!% Ðoccasionally€attending€board€meetings€when€she€reported€the€overdrafts.€€Overdraft€charges€alsoÐ F'–"& Ðoccurred€in€the€custodial€account,€but€those€overdrafts€were€more€sporadic.€€Regarding€withdrawals€Ð /(#' Ðfrom€the€custodial€account,€the€defendant€said€that€Cooper€and,€to€a€lesser€extent,€Smith€authorizedÐ )h$( Ðtransfers€on€a€regular€basis€to€cover€expenses€in€the€operation€account.€€At€some€point,€CooperÐ *Q%) Ðauthorized€her€to€purchase€drinks€and€snacks€for€the€office;€the€defendant€paid€for€the€items€out€ofÐ ê*:&* Ðher€personal€account€and€later€reimbursed€herself.€€As€for€receipts€for€personal€money€that€sheÐ Ó+#'+ Ðexpended€on€CPSððs€behalf,€the€defendant€admitted€not€doing€a€good€job€of€record€keeping.€€Also,Ð ° Ðshe€never€reimbursed€herself€for€work„related€mileage€and€never€charged€CPS€for€any€portion€of€herÐ ™é Ðutility€bills.Ð ‚Ò ÐÌà  àà ` àThe€defendant€explained€how€CPS€came€to€pay€her€telephone€bill.€€In€the€beginning,Ð T¤ ÐCPS€had€two€phone€lines€and€a€fax€line.€€The€producers€began€complaining€that€they€were€unableÐ =  Ðto€get€through€on€the€existing€lines€to€place€their€hog€and€feed€orders.€€As€a€result,€Cooper€told€theÐ & v Ðdefendant€that€if€she€would€also€use€her€home€telephone,€he€would€ensure€reimbursement€by€CPS.€Ð  _ ÐSometimes,€however,€CPS€did€not€have€sufficient€funds€to€reimburse€her€for€telephone€charges.€Ð ø H ÐLater,€Cooper€authorized€the€defendant€to€use€her€cellular€telephone€for€business€and€to€beÐ á 1  Ðreimbursed€by€CPS.€€Ð Ê   ÐÌà  àà ` àAlso,€the€defendant€testified€Cooper€was€aware€of€the€routine€for€handling€officeÐ œì  Ðexpenses.€€The€defendant€said€that€many€times€when€CPS€needed€basic€office€supplies,€CPS€did€notÐ …Õ  Ðhave€sufficient€funds€to€pay€the€vendorððs€previous€bill.€€Rather€than€place€an€order€when€the€lastÐ n¾  Ðorder€remained€unpaid,€the€defendant€would€pay€for€the€new€purchases€from€her€personal€funds€andÐ W§  Ðlater€reimburse€herself.Ð @ ÐÌà  àà ` àIn€terms€of€her€working€schedule,€the€defendant€stated€that€her€regular€hours€wereÐ b Ð8:00€a.m.€to€5:00€p.m.€€During€that€time€she€performed€current€work,€although€producers€might€callÐ ûK Ðher€late€at€night€needing€assistance.€€The€back€work€involved€the€problems€that€Hooker€had€created,Ð ä4 Ðand€she€tried€to€resolve€sales€tax€issues.€€Evidently,€CPS€had€never€charged€or€collected€sales€tax.€Ð Í ÐThe€defendant€testified€that€Cooper€instructed€her€to€go€back€through€the€records€since€1990€inÐ ¶ Ðpreparation€for€re„billing€each€hog€producer€for€items€that€were€taxable.€€The€defendant€believed€thatÐ Ÿï ÐSmith€knew€about€this€work.€€Ð ˆØ ÐÌà  àà ` àThe€defendant€Patricia€White€admitted€that€she€created€two€separate€sets€of€payrollÐ Zª Ðrecords.€€She€explained€that€Cooper€instructed€her€to€keep€her€back€work€hours€separately;€he€didÐ C“ Ðnot€want€to€disclose€those€hours€to€the€board€because€they€would€not€accurately€reflect€what€CPSððsÐ ,| Ðoperational€costs€would€be€once€the€back€work€was€completed.€€The€defendant€added€that€CooperÐ e Ðnever€told€her€to€hide€her€back€work€from€the€board,€but€Cooper€did€express€concern€that€if€theÐ þN Ðboard€knew€what€the€back€work€was€costing,€the€board€would€close€down€CPS.€€Ð ç 7 ÐÌà  àà ` àThe€defendant€was€unable€to€explain€why€the€hours€for€the€back€work€were€notÐ ¹" ! Ðreported€on€her€W„2,€but€she€admitted€that€she€had€not€reported€all€of€her€income€on€her€tax€returns.€Ð ¢#ò" ÐShe€claimed€that€she€and€the€other€office€employees€kept€up€with€their€time,€and€the€defendant€gaveÐ ‹$Û# Ðthe€time€sheets€to€Cooper€to€take€to€his€father,€who€prepared€the€W„2€forms.€€The€defendantÐ t%Ä $ Ðmentioned€a€conversation€with€Cooperððs€father,€at€some€unspecific€time,€wherein€he€assured€theÐ ]&­!% Ðdefendant€that€he€would€take€care€of€all€the€paperwork€and€amending€her€tax€returns.Ð F'–"& ÐÌà  àà ` àThe€defendant€testified€that€she€had€tried€to€reconstruct€the€receipts€she€had€kept€forÐ )h$( Ðitems€personally€purchased€for€CPS€for€which€she€was€entitled€to€reimbursement.€€Many€of€theÐ *Q%) Ðreceipts,€she€said,€had€been€seized€at€the€time€the€search€warrant€was€executed,€but€there€were€alsoÐ ê*:&* Ðadditional€records€in€her€automobile€that€were€not€confiscated.€€Many€of€the€receipts€were€old€andÐ Ó+#'+ Ðillegible.€€The€defendant€claimed€that€from€the€records€she€had€to€work€with,€the€receipts€totaledÐ ° Ð$23,784.17.€€The€defendant€admitted€that€she€did€a€ð ðcruddy€jobðð€of€keeping€up€with€the€receipts.€Ð ™é ÐAdditional€matters€for€which€the€defendant€received€reimbursement€involved€personal€checks€sheÐ ‚Ò Ðhad€written€to€cover€the€salary€of€other€employees.€€For€example,€the€defendant€paid€one€employee,Ð k» ÐTracy€Rinks,€$4,335.€€The€defendant€wrote€six€personal€checks€to€another€employee€that€totaledÐ T¤ Ð$191.Ð =  ÐÌà  àà ` àPatricia€White€next€testified€about€her€home€and€what€the€officers€found€when€theÐ  _ Ðsearch€warrant€was€executed.€€She€said€that€a€boat€on€the€property€was€titled€to€and€belonged€to€Mr.Ð ø H ÐBoswellððs€brother.€€The€clothing€inside€the€garage€and€other€bagged€items€were€left€over€from€aÐ á 1  Ðgarage€sale€the€week€before€the€search.€€The€clothing€inside€the€residence€belonged€to€her,€herÐ Ê   Ðhusband,€her€sons,€her€deceased€mother„in„law,€and€her€sister„in„law,€who€was€in€the€process€ofÐ ³  Ðdivorcing€and€living€with€the€defendant.€€The€jewelry,€the€defendant€explained,€was€costume€andÐ œì  Ðrelatively€inexpensive.€€Many€of€the€boxes€inside€her€bedroom€closet€contained€donated€items€thatÐ …Õ  Ðshe€planned€to€take€on€mission€trips.€€For€the€last€twelve€to€fifteen€years,€the€defendant€had€beenÐ n¾  Ðgoing€on€mission€trips€to€Mexico.€€Ð W§  ÐÌà  àà ` àMany€of€the€shoes€found€were€tennis€shoes€purchased€from€a€store€going€out€ofÐ )y Ðbusiness,€which€the€defendant€intended€to€send€to€an€orphanage€home.€€The€lawn€mower€came€fromÐ b Ða€neighbor€whose€yard€the€defendant€Craig€White€was€tending.€€The€defendant€testified€that€one€ofÐ ûK Ðthe€tractors€in€her€yard€belonged€to€a€friend€who€owned€a€construction€company€and€who€at€oneÐ ä4 Ðpoint€put€the€tractor€in€her€yard€and€advertised€it€for€sale.€€The€other€tractor,€she€said,€was€jointlyÐ Í Ðowned€by€her€husband€and€another€friend.€€As€for€personal€transportation,€the€defendant€testifiedÐ ¶ Ðthat€she€drove€a€1995€Oldsmobile€with€185,000€miles€on€it€and€that€her€husband€had€a€1994€FordÐ Ÿï ÐRanger€with€approximately€100,000€miles€on€it.€€Her€residence€was€mortgaged€at€$147,000.Ð ˆØ ÐÌà  àà ` àRegarding€payment€for€back€work,€the€defendant€said€that€she€reconstructed€her€timeÐ Zª Ðfrom€what€records€were€available€to€her.€€Cooper€offered€to€pay€her€time€and€a€half€for€her€services.€Ð C“ ÐCPS€did€not€have€a€time€clock€for€the€employees€to€punch,€and€the€defendant€never€recalled€eitherÐ ,| ÐCooper€or€Smith€requesting€to€see€her€time€records€for€back€work.€€The€defendant€claimed€that€sheÐ e Ðnoted€her€back€work€time€on€calendars€kept€in€front€of€her€desk.€€The€defendant€produced€some€ofÐ þN Ðthose€calendars,€which€she€said€had€been€in€her€automobile€and€not€seized€by€law€enforcement.€Ð ç 7 ÐAccording€to€the€defendant,€from€1994€to€1998,€she€received€$113,408.06€in€compensation€for€backÐ Ð!   Ðwork.€€In€addition,€the€defendant€testified€that€her€son€had€been€compensated€$573€for€enteringÐ ¹" ! Ðinformation€into€the€CPS€computer;€Cooper€never€objected€to€that€arrangement,€and€he€had€been€inÐ ¢#ò" Ðthe€office€when€her€son€was€working€on€the€computer.Ð ‹$Û# ÐÌà  àà ` àThe€defendant€concluded€her€direct€examination€by€denying€guilt€of€the€chargedÐ ]&­!% Ðoffense€and€emphasizing€her€crime„free€prior€history.Ð F'–"& ÐÌà  àà ` àThe€state€aggressively€cross„examined€the€defendant.€€The€state€challenged€theÐ )h$( Ðdefendantððs€explanation€of€the€calendars€being€in€her€automobile,€the€notations€on€the€calendars€ofÐ *Q%) Ðhours€worked,€and€the€sparse€documentation€of€when€she€was€out€of€the€office€on€vacation€or€on€aÐ ê*:&* Ðmission€trip.€€The€state€also€pointed€out€that€the€calendars€appeared€to€have€hours€written€down€forÐ Ó+#'+ Ðpractically€every€day.€€The€state€showed€the€defendant€her€calendar€for€October€of€1997.€The€wordÐ ° Ðð ðvacationðð€is€written€on€the€date€of€October€3,€and€the€defendant€claimed€that€she€took€a€mission€tripÐ ™é Ðto€Africa€at€that€time.€€Another€entry€for€October€3,€however,€purports€to€show€that€the€defendant€Ð ‚Ò Ðworked€fourteen€and€one„half€hours€that€day.€€Those€hours€did€not€appear€on€CPSððs€regular€payrollÐ k» Ðsheets.€€Ð T¤ ÐÌà  àà ` àForty„five€additional€hours€appeared€to€be€recorded€on€the€calendar€for€the€week€ofÐ & v ÐOctober€5,€when€the€defendant€was€supposed€to€be€in€Africa.€€The€defendant€asserted€that€she€carriedÐ  _ Ðbusiness€papers€to€work€on€during€the€trip.€€The€CPS€payroll€sheets€for€the€week€ending€October€10,Ð ø H Ðhowever,€showed€no€payroll€check€issued€to€the€defendant.Ð á 1  ÐÌà  àà ` àThe€state€questioned€other€calendar€entries.€€The€calendar€for€January€1995€purportedÐ ³  Ðto€show€that€she€worked€ten€regular€hours€and€three€hours€of€back€time.€€The€rate€of€$10€is€writtenÐ œì  Ðabove€the€numbers.€€The€state€pointed€out€that€the€board€had€not€increased€her€hourly€wage€to€$10Ð …Õ  Ðuntil€1996,€to€which€the€defendant€claimed€that€Cooper€had€given€her€and€another€employee€ð ðraises€Ð n¾  Ðthat€the€board€knew€nothing€about.ðð€€She€added€that€Cooper€had€also€given€the€employees€days€offÐ W§  Ðand€extra€vacation€days.€€When€the€state€noted€that€according€to€her€calendars,€she€worked€all€theÐ @ Ðtime,€the€defendant€then€responded€that€she€performed€CPS€back€work€on€her€off€days.Ð )y ÐÌà  àà ` àThe€defendant€did€agree€with€the€state€that€the€information€that€Cooper€reported€toÐ ûK Ðthe€board€about€the€employees€was€false.€€The€defendant€blamed€Cooper,€stating€that€he€did€not€wantÐ ä4 Ðthe€board€to€know€that€he€had€authorized€raises€and€days€off€for€the€employees.€€For€the€meetingsÐ Í Ðthat€the€defendant€personally€attended,€she€characterized€Cooperððs€reports€as€ð ðnot€accurateðð€andÐ ¶ Ðmaintained€that€he€intentionally€misled€the€board.Ð Ÿï ÐÌà  àà ` àThe€state€continued€to€highlight€the€inconsistencies€between€the€defendantððsÐ qÁ Ðcalendars€and€CPSððs€records.€€For€example,€the€payroll€records€for€October€1997€showed€very€fewÐ Zª Ðpaid€hours€that€the€defendant€worked,€although€her€calendar€noted€significantly€greater€hours.€€WhenÐ C“ Ðthe€defendant€offered€the€explanation€that€CPS€did€not€have€sufficient€funds€to€pay€for€all€her€timeÐ ,| Ðactually€worked,€the€state€confronted€the€defendant€with€checks€she€had€written€in€October€toÐ e Ðherself,€drawn€on€CPSððs€general€account€in€the€amounts€of€$425,€$625,€$400,€$200,€$337,€$425,Ð þN Ð$425,€$400,€$87.90,€and€$450.€€The€$200€check€was€written€to€the€defendantððs€credit€card€carrier,Ð ç 7 ÐMBNA,€and€the€$87.90€check€was€to€pay€the€defendantððs€cellular€telephone€bill.€€The€defendant€thenÐ Ð!   Ðclaimed€that€the€checks€represented€payment€for€hours€worked€in€previous€months€for€which€CPSÐ ¹" ! Ðdid€not€have€available€funds.Ð ¢#ò" ÐÌà  àà ` àAs€for€the€defendant€advancing€her€personal€funds€to€cover€payroll€for€otherÐ t%Ä $ Ðemployees,€the€state€showed€her€CPS€payroll€records€for€Tracy€Rinks€for€the€period€October€throughÐ ]&­!% ÐDecember€1996.€€For€October,€Rinks€received€a€CPS€payroll€check€every€pay€period€withÐ F'–"& Ðappropriate€deductions.€€Rinks€also€received,€however,€a€check€on€October€29€from€the€defendantððsÐ /(#' Ðpersonal€account.€€When€asked€what€the€personal€check€represented,€the€defendant€responded€it€wasÐ )h$( Ðfor€ð ðback€workðð€that€Rinks€had€performed.€€Other€similar€checks€were€shown€to€the€defendant€forÐ *Q%) Ðâ âwhich€she,€likewise,€claimed€to€be€compensating€Rinks€for€back€work.€€None€of€the€existing€recordsÐ ê*:&* Ðshowed€that€Rinks€had€worked€back€hours.€€The€state€elicited€from€the€defendant€that€she€and€RinksÐ ° Ðwere€related€by€marriage.Ð ™é Ðâ âÌà  àà ` àAs€for€the€defendant€advancing€personal€funds€to€pay€for€items€such€as€postage,Ð k» ÐFederal€Express€shipments,€and€office€supplies,€she€said€that€she€reimbursed€herself€ð ðwhen€fundsÐ T¤ Ðwere€available.ðð€€The€state€countered€by€producing€and€showing€the€defendant€a€multitude€of€checks€Ð =  Ðwritten€from€CPSððs€account€to€pay€vendors€directly,€indicating€that€expenses€were€routinely€beingÐ & v Ðcovered€by€the€business.Ð  _ ÐÌà  àà ` àThe€defendantððs€testimony€was€interrupted€at€trial€to€accommodate€the€schedules€of€Ð á 1  Ðthree€other€defense€witnesses.€€United€States€Bankruptcy€Judge€Harvey€Boswell€testified€that€he€hadÐ Ê   Ðknown€the€Whites€for€a€considerable€number€of€years€and€that€their€reputation€in€the€community€forÐ ³  Ðtruthfulness€and€dependability€was€good.€€He€corroborated€that€the€defendant€Patricia€White€hadÐ œì  Ðworked€for€him€at€the€racetrack€and€had€handled€tens€of€thousands€of€dollars€of€cash€every€FridayÐ …Õ  Ðnight.€€No€suspicion€of€any€wrongdoing€by€defendant€Patricia€White€ever€arose.€€Judge€Boswell€alsoÐ n¾  Ðexplained€that€at€one€time€he€and€the€defendant€Craig€White€jointly€owned€a€boat.€€Ultimately,€theÐ W§  Ðdefendant€bought€out€Judge€Boswellððs€interest€in€the€boat.€€The€state€did€not€cross„examine€JudgeÐ @ ÐBoswell.Ð )y ÐÌà  àà ` àMilan€General€Sessions€Court€Judge€Collins€Bond€testified€that,€when€in€privateÐ ûK Ðpractice,€he€had€previously€represented€the€Whites.€€Judge€Bonds€related€that€he€attempted€to€set€upÐ ä4 Ða€meeting€with€the€attorney€representing€CPS€to€discuss€the€theft€allegations.€€The€meeting€neverÐ Í Ðoccurred,€because€after€the€defendants€and€CPS€board€members€collected€the€information€neededÐ ¶ Ðto€sit€down€and€meet,€the€other€attorney€called€and€advised€Judge€Bonds€that€he€no€longer€wasÐ Ÿï Ðinvolved€in€the€matter.€€The€state€did€not€cross„examine€Judge€Bonds.Ð ˆØ ÐÌà  àà ` àThe€third€defense€witness€taken€out€of€order€was€Melissa€McMinn,€the€co„owner€ofÐ Zª Ða€pharmaceutical€research€business€and€a€lifelong€Milan€resident.€€Ms.€McMinn€had€known€theÐ C“ Ðdefendant€Patricia€White€for€27€years.€€Ms.€McMinn€testified€about€conducting€joint€yard€sales€withÐ ,| Ðthe€defendant€and€about€Ms.€McMinnððs€husband€habit€of€storing€shop€tools€at€the€defendantsððÐ e Ðresidence.Ð þN ÐÌà  àà ` àMs.€McMinn€had€taken€vacations€with€the€defendants€and€had€accompanied€theÐ Ð!   Ðdefendant€Patricia€White€on€several€mission€trips.€€Ms.€McMinn€testified€that€for€the€missionÐ ¹" ! Ðexcursions,€they€would€solicit€clothes€from€anyone€willing€to€donate€and€would€distribute€theÐ ¢#ò" Ðclothing€to€adults€and€children.€€Ms.€McMinn€knew€that€the€defendant€had€herself€purchased€itemsÐ ‹$Û# Ðat€the€Dollar€Store€to€take€on€the€mission€trips.€€Ms.€McMinn€credited€the€defendant€with€a€goodÐ t%Ä $ Ðreputation€for€truthfulness.Ð ]&­!% ÐÌà  àà ` àOn€cross„examination€of€Ms.€McMinn,€the€state€focused€on€the€mission€trips.€€TheÐ /(#' Ðstate€elicited€that€a€mission€trip€was€ð ðdefinitely€not€a€vacation.ðð€€Ms.€McMinn€testified€that€theyÐ )h$( Ðworked€the€entire€time€they€were€gone.€€When€she€and€the€defendant€went€together€on€mission€trips,Ð *Q%) Ðthey€roomed€together.€€The€state€asked€Ms.€McMinn€if€the€defendant€did€work€for€CPS€while€onÐ ê*:&* Ðthese€mission€trips.€€The€witness€replied€in€the€negative,€ð ðnot€at€all.ððÐ Ó+#'+ Їà  àà ` àWhen€the€defendantððs€testimony€resumed,€the€state€asked€her€about€Ms.€McMinnððs€Ð ° Ðstatement€that€the€defendant€did€not€perform€company€work€on€the€mission€trips.€€The€defendantÐ ™é Ðblamed€the€state€for€not€asking€the€witness€for€specific€information€about€which€mission€trips€theyÐ ‚Ò Ðhad€jointly€taken€and€not€asking€about€the€length€of€the€airplane€trip€to€Africa,€which€would€haveÐ k» Ðallowed€for€work€to€be€done.Ð T¤ ÐÌà  àà ` àJoe€McMinn,€the€defendantsðð€next€door€neighbor,€testified€that€he€had€storedÐ & v Ðnumerous€things€at€the€defendantsðð€residence,€such€as€clothing,€tools,€and€a€motorcycle.€€Mr.Ð  _ ÐMcMinn€and€the€defendant€Craig€White€jointly€owned€a€tractor,€and€both€men€had€four€wheelers.€Ð ø H ÐMr.€McMinn€regarded€the€defendants€as€honest€people.€€The€defense€elicited€from€him€twoÐ á 1  Ðconversations€that€he€had€with€Cooper.€€On€one€occasion,€Cooper€came€to€his€home€and€wanted€himÐ Ê   Ðto€unlock€the€defendantsðð€house€to€leave€a€book€and€pick€up€records.€€Although€Mr.€McMinn€hadÐ ³  Ða€key€to€the€residence,€he€declined€Cooperððs€request.€€Mr.€McMinn€said€that€ultimately€Cooper€leftÐ œì  Ðthe€book€at€McMinnððs€house€but€told€him€not€to€look€at€it.€€Mr.€McMinn€then€left€the€defendants€aÐ …Õ  Ðmessage€that€he€had€something€for€them.€€The€second€conversation€occurred€after€the€discovery€inÐ n¾  Ð1998€that€money€was€missing.€€Mr.€McMinn€testified€that€Cooper€admitted,€ð ðThereððs€nothing€againstÐ W§  ÐCraig[,€and]€.€.€.€heððs€hasnððt€done€anything€wrong.€€Itððs€strictly€between€Patricia€and€us.ððÐ @ ÐÌà  àà ` àThe€defendant€Craig€White€was€the€final€defense€witness.€€He€related€being€born€inÐ b ÐParis,€Tennessee,€moving€to€Milan,€graduating€from€high€school€in€1968,€attending€business€collegeÐ ûK Ðat€Jackson€State,€working€at€ITT€in€Milan,€and€having€various€other€jobs.€€At€the€time€of€trial,€CraigÐ ä4 ÐWhite€worked€at€Graves€Metal€Service€in€Jackson.€€He€had€never€been€arrested.Ð Í ÐÌà  àà ` àThe€defendant€described€his€wifeððs€work€schedule€and€habits€after€CPSððs€office€wasÐ Ÿï Ðrelocated€in€his€house.€€The€defendant€testified€that€his€wife€worked€very€long€hours.€€He€personallyÐ ˆØ Ðknew€that€she€had€worked€fourteen€to€sixteen€hours€a€day€at€times€to€take€care€of€the€hog€loads€forÐ qÁ Ðthe€farmers.€€In€addition,€he€said€that€his€wife€frequently€worked€on€Saturdays€and€Sundays€for€CPS.€Ð Zª ÐTo€the€defendantððs€knowledge,€his€wife€had€never€inflated€her€working€hours.€€Moreover,€he€knewÐ C“ Ðnothing€about€his€wife€stealing€from€CPS.€€Rather,€he€stated,€ð ðI€know€sheððs€given€a€lot€to€CPS.ðð€Ð ,| ÐAlthough€he€had€never€accompanied€his€wife€on€mission€trips,€the€defendant€knew€that€she€wouldÐ e Ðcarry€business€paperwork€with€her.Ð þN ÐÌà  àà ` àThe€stateððs€cross„examination€of€the€defendant€focused€primarily€on€the€coupleððs€jointÐ Ð!   Ðchecking€account.€€The€defendant€admitted€that€the€bank€statements€came€to€the€residence€and€thatÐ ¹" ! Ðhe€signed€the€tax€returns€that€were€filed.€€He€explained,€however,€that€his€wife€took€care€of€theÐ ¢#ò" Ðchecking€account€and€that€he€seldom€wrote€checks€on€the€account.€€His€responsibility€was€to€keepÐ ‹$Û# Ðtrack€of€how€much€was€spent€on€the€construction€of€their€residence.Ð t%Ä $ ÐÌà  àà ` àThe€defendant€testified€that€he€trusted€his€wifeððs€judgment.€€At€times,€she€told€himÐ F'–"& Ðthat€she€was€putting€money€into€CPS€to€get€feed€delivered€to€the€producers.€€He€knew€that€a€lot€ofÐ /(#' Ðthe€money€spent€seemed€to€be€on€credit€card€bills,€but€he€also€stated€that€neither€he€nor€his€wife€wereÐ )h$( Ðclaiming€that€everything€charged€to€the€credit€cards€were€for€CPS.Ð *Q%) Ðâ âÐ ê*:&* Ðà  àà ` àIn€rebuttal€to€the€defense€case,€the€state€recalled€Mark€Smith€and€Investigator€DraperÐ ° Ðâ âand€offered€the€testimony€of€a€former€courthouse€clerk,€Josephine€Jackson.€€With€Smith,€the€stateÐ ™é Ðsimply€clarified€that€he€made€two€trips€to€the€defendantsðð€residence€to€pick€up€records€and€otherÐ ‚Ò Ðoffice€items.€€Ms.€Jacksonððs€contribution€was€having€known€Cooperððs€father€for€approximately€50Ð k» Ðyears,€knowing€that€he€had€prepared€tax€returns€for€farms,€and€knowing€that€he€was€a€highlyÐ T¤ Ðrespected€individual.Ð =  ÐÌà  àà ` àInvestigator€Draper€testified€that€she€knew€nothing€about€the€defendants€beforeÐ  _ Ðbecoming€involved€in€the€case.€€Regarding€Patricia€Whiteððs€calendars,€Investigator€Draper€informedÐ ø H Ðthe€jury€that€while€the€search€was€ongoing,€the€defendants€never€mentioned€any€other€calendars€inÐ á 1  Ðan€automobile.€€She€also€conceded,€however,€that€the€automobiles€could€have€been,€but€were€not,Ð Ê   Ðsearched.Ð ³  ÐÌà  àà ` àThe€jury€deliberated€on€this€evidence€and€returned€verdicts€finding€the€defendantÐ …Õ  ÐPatricia€White€guilty€of€Class€C€theft€and€the€defendant€Craig€White€guilty€of€facilitation€of€a€felony.€Ð n¾  ÐThis€appeal€ensued.Ð W§  ÐÌò òÓ  ÓI.€€EVIDENCE€SUFFICIENCYÐ )y ÐÓÏÓÌà  àà ` àó óBoth€defendants€contest€the€legal€sufficiency€of€the€evidence€underlying€theirÐ ýM Ðconvictions.ò ò€ó ó€This€court€considers€such€a€challenge€in€a€jury€trial€strictly,€viewing€all€of€the€evidenceÐ æ6 Ðin€the€light€most€favorable€to€the€verdict€and€overturning€a€conviction€only€if€no€reasonable€juryÐ Ò" Ðcould€have€concluded€that€the€defendant€was€guilty€beyond€a€reasonable€doubt€on€each€essentialÐ »  Ðelement€of€the€charge.€€òòSee€State€v.€Tracy€Lorenzo€Goodwinóó,€__€S.W.3d€__,€No.€E2001„01978„SC„Ð ¤ô ÐR11„CD,€slip€op.€at€3€(Tenn.€2004);€òòState€v.€Reidóó,€91€S.W.3d€247,€276€(Tenn.€2002).€€The€state€isÐ Ý Ðafforded€the€strongest€legitimate€view€of€the€evidence€and€all€reasonable€and€legitimate€inferencesÐ vÆ Ðthat€flow€from€the€evidence.€€òòSee€State€v.€Smithóó,€24€S.W.3d€274,€279€(Tenn.€2000).€€Moreover,€thisÐ _¯ Ðcourt€does€not€re-weigh€or€re-evaluate€the€evidence,€nor€does€it€substitute€its€inferences€drawn€fromÐ H˜ Ðcircumstantial€evidence€for€those€drawn€by€the€trier€of€fact.€€€òòReidóó,€91€S.W.3d€at€277.€€A€jury€verdictÐ 1 Ðapproved€by€the€trial€judge€accredits€the€stateððs€witnesses€and€resolves€all€conflicts€in€favor€of€theÐ j Ðverdict.€€òòSee€State€v.€Bigbeeóó,€885€S.W.2d€797,€803€(Tenn.€1994).€€Simply€stated,€the€defendant,€onceÐ  S Ðconvicted,€is€presumed€guilty€and€bears€the€burden€of€proving€that€the€evidence€was€insufficient.€Ð ì < ÐòòSee€State€v.€Evansóó,€838€S.W.2d€185,€191€(Tenn.€1992).Ð Õ!%  ÐÌà  àà ` àWith€these€ground€rules€in€mind,€we€turn€to€both€defendantsðð€conviction€offenses.Ð §#÷" ÐÌò òÓ  ÓA.€€Defendant€Patricia€Whiteó óÐ y%É $ ÐÓ4ÓÌà  àà ` àThe€jury€found€the€defendant€Patricia€White€guilty€of€Class€C€theft€of€property€valuedÐ L'œ"& Ðover€$10,000€but€less€than€$60,000.€€She€argues€that€her€conviction€should€be€overturned€essentiallyÐ 5(…#' Ðbecause€Cooper€and€Smith,€who€were€her€supervisors€and€CPS€board€members,€authorized€her€toÐ )n$( Ðadvance€expenses€for€CPS€and€to€work€unlimited€overtime,€thereby€effectively€consenting€to€theÐ *W%) Ðreimbursement€that€she€received€for€her€overtime€work€and€business€expenses.Ð ð*@&* ÐÐ Ù+)'+ Ðà  àà ` àWhen€the€Tennessee€General€Assembly€enacted€the€Criminal€Code€in€1989,€theÐ ° Ðvarious€larceny-related€criminal€offenses€were€consolidated€into€a€single€offense€of€theft€of€propertyÐ ™é Ðto€eliminate€ð ðthe€antiquated€and€confusing€distinctions€among€various€larceny-related€crimes.ðð€€Ð ‚Ò ÐòòStateóó€òòv.€Byrdóó,€968€S.W.2d€290,€291-92€(Tenn.€1998);€òòseeóó€Tenn.€Code€Ann.€ðð€39-14-101€(2003)€(theftÐ k» Ðstatute€embraces€ð ðembezzlement,€false€pretense,€fraudulent€conversion,€larceny,Ð T¤ Ðreceiving/concealing€stolen€property,€and€other€similar€offensesðð).€€€Ð =  ÐÌà  àà ` àPursuant€to€the€statute€enacted€in€1989,€ð ð[a]€person€commits€theft€of€property€if,€withÐ  _ Ðintent€to€deprive€the€owner€of€property,€the€person€knowingly€obtains€or€exercises€control€over€theÐ ø H Ðproperty€without€the€ownerððs€effective€consent.ðð€€Tenn.€Code€Ann.€ðð€39-14-103€(2003).€€Therefore,Ð á 1  Ðto€obtain€a€theft€conviction,€the€state€must€establish€ð ð(1)€the€defendant€knowingly€obtained€orÐ Ê   Ðexercised€control€over€property;€(2)€the€defendant€did€not€have€the€ownerððs€effective€consent;€andÐ ³  Ð(3)€the€defendant€intended€to€deprive€the€owner€of€the€property.ðð€€òòState€v.€Amannsóó,€2€S.W.3d€241,Ð œì  Ð244-45€(Tenn.€Crim.€App.€1999).€€Consent€is€not€effective€if€it€is€induced€by€deception.€€Tenn.€CodeÐ …Õ  ÐAnn.€ðð€39-11-106(a)(9)(A)€(2003).€€Furthermore,€a€person€ð ðdeprivesðð€an€owner€of€property€whenÐ n¾  Ðhe€or€she€disposes€of€the€property,€uses€it,€or€transfers€an€interest€in€the€property€in€such€a€mannerÐ W§  Ðas€to€make€restoration€unlikely.€€òòIdóó.€ðð€39-11-106(a)(8)(C)€(2003).Ð @ ÐÌà  àà ` àAs€we€understand€the€defendantððs€arguments,€she€does€not€dispute€that€she€knowinglyÐ b Ðobtained€CPSððs€property€in€the€form€of€money.€€Likewise,€she€does€not€controvert€that€she€intendedÐ ûK Ðto€deprive€CPS€of€its€property.€€The€pivotal€issue,€according€to€the€defendant,€is€whether€she€hadÐ ä4 Ðeffective€consent€to€take€CPSððs€property.€€ð ð[T]he€jurors€[in€this€case]€were€in€the€best€position€toÐ Í Ðmake€determinations€as€to€whether€the€defendant€had€effective€consent.ðð€€òòState€v.€Mila€Shawóó,€No.Ð ¶ ÐW2001„02430„CCA„R3„CD,€slip€op.€at€10€(Tenn.€Crim.€App.,€Jackson,€Jan.€16,€2003),òò€perm.€app.Ð Ÿï Ðdeniedóó€(Tenn.€2003).Ð ˆØ ÐÌà  àà ` àViewed€in€a€light€most€favorable€to€the€state,€the€evidence€at€trial€clearly€wasÐ Zª Ðsufficient€for€a€rational€jury€to€conclude€that€the€defendant€Patricia€White€did€not€have€the€effectiveÐ C“ Ðconsent€of€CPS€to€convert€its€property€in€the€form€of€money€withdrawn€from€CPSððs€bank€accounts.€Ð ,| ÐAt€the€outset,€we€observe€that€although€success€may€have€crowned€the€defendantððs€efforts€to€exposeÐ e Ðthe€overall€careless€management€of€CPS€and€to€portray€the€CPS€board€members€as€ð ðpoor€businessÐ þN Ðmanagers,ðð€those€efforts€were€largely€irrelevant€to€the€question€of€effective€consent.€€That€CPS€boardÐ ç 7 Ðmembers€may€have€been€lax€in€ferreting€out€the€true€financial€condition€of€the€business€did€not,Ð Ð!   Ðthereby,€confer€tacit€authority€or€effective€consent€for€the€defendant€to€manage€the€business€financesÐ ¹" ! Ðhowever€she€desired.Ð ¢#ò" ÐÌà  àà ` àAs€far€as€what€Cooper€may€or€may€not€have€led€the€defendant€to€believe€and€hisÐ t%Ä $ Ðinvolvement€as€the€defendantððs€supervisor,€the€parties€were€at€odds€throughout€the€trial.€€It€is,Ð ]&­!% Ðhowever,€undisputed€from€the€proof€that€virtually€all€of€CPSððs€board€members€were€misled€aboutÐ F'–"& Ðthe€ð ðwagesðð€that€the€defendant€was€receiving.€€The€defendant,€moreover,€was€present€at€some€of€theÐ /(#' Ðboard€meetings€when€payroll€expenses€were€disclosed€and€discussed;€she€knew€that€the€boardÐ )h$( Ðmembers€were€receiving€erroneous€information€and€that€Cooper€was€intentionally€misleading€theÐ *Q%) Ðboard.€€Smith€testified€unequivocally€that€the€board€òòneveróó€authorized€compensation€for€the€defendantÐ ê*:&* Ðin€the€amounts€later€discovered.€€In€addition,€according€even€to€the€defendantððs€account€of€events,Ð Ó+#'+ ÐCooper€expressed€his€concern€that€if€the€board€knew€what€the€back€work€was€costing,€the€boardÐ ° Ðwould€close€down€CPS.€€Ð ™é ÐÌà  àà ` àThat€ð ðeffective€consentðð€requires€ð ðlawful€consentðð€ought€to€be€self„evident.€€CooperÐ k» Ðwas€not€authorized€by€the€board€of€CPS€to€set€the€defendantððs€compensation€at€whatever€rate€he€soÐ T¤ Ðdesired€or€without€consideration€of€the€other€operating€expenses€of€the€business.€€Smith€testified€thatÐ =  Ðoffice€salaries€were€a€specific€board€concern,€and€he€kept€a€folder€of€notes€from€board€meetings€toÐ & v Ðmonitor€what€was€being€reported€for€wages€paid.€€Inasmuch€as€a€rational€jury€was€entitled€to€findÐ  _ Ðthat€the€defendant€knew€that€Cooper€was€not€authorized€by€the€board€to€unilaterally€determineÐ ø H Ðemployee€compensation,€the€jury€was€justified€in€concluding€that€Cooperððs€ð ðconsentðð€was€notÐ á 1  Ðð ðeffectiveðð€to€exonerate€the€defendant€from€criminal€culpability.€€òòSeeóó€Tenn.€Code€Ann.€ðð€39„11„Ð Ê   Ð106(a)(9)(B)€(2003)€(ð ðConsent€is€not€effective€when€.€.€.€[g]iven€by€a€person€the€defendant€knowsÐ ³  Ðis€not€authorized€to€act€as€an€agent.ðð).Ð œì  ÐÌà  àà ` àRegarding€the€defendant€ð ðreimbursingðð€herself€for€business€expenses,€the€jury€wasÐ n¾  Ðentitled€to€credit€Cooperððs€testimony€that€he€did€not€authorize€the€defendant€to€pay€her€personalÐ W§  Ðcredit€card€bills€out€of€CPS€funds.€€The€jury€was,€likewise,€entitled€to€accept€Investigator€DraperððsÐ @ Ðtestimony€that€when€she€interviewed€Cooper€and€Smith,€the€men€informed€her€that€purchases€ofÐ )y Ðsnacks€and€drinks€were€not€legitimate€business€expenses€and€that€although€the€defendant€wasÐ b Ðauthorized€to€repay€herself€for€business„related€long€distance€calls€made€on€her€home€telephone,€sheÐ ûK Ðwas€not€authorized€to€pay€her€cellular€telephone€charges.€€Furthermore,€even€though€SmithÐ ä4 Ðacknowledged€giving€his€permission€for€the€defendant€to€use€her€personal€credit€card€to€facilitateÐ Í Ðshipment€of€certain€products€for€the€hog€producers€and€to€use€CPSððs€business€license€to€purchaseÐ ¶ Ðgift€items€from€a€company€known€as€ABC,€Smith€testified€that€he€conditioned€his€permission€on€theÐ Ÿï Ðdefendant€documenting€the€transactions.€€Smith€said€that€he€never€saw€any€such€documentation,€andÐ ˆØ Ðthe€defendant€attempted€to€excuse€her€actions€on€the€basis€that€she€did€a€ð ðcruddy€jobðð€of€keeping€upÐ qÁ Ðwith€receipts.Ð Zª ÐÌà  àà ` àOther€telling€bits€of€inculpatory€evidence€included€the€sheer€number€of€CPS€checks€„„Ð ,| Ðapproximately€400€„„€that€the€defendant€wrote€to€herself€from€1995€to€1997.€€In€addition,€theÐ e Ðdefendantððs€income€tax€returns€for€1996,€1997,€and€1998,€seized€from€her€residence,€failed€to€reportÐ þN Ðthousands€of€dollars€withdrawn€from€CPS,€and€she€had€no€ready€explanation€why€her€W„2€formsÐ ç 7 Ðdid€not€accurately€reflect€the€ð ðwagesðð€paid€by€CPS.Ð Ð!   ÐÌà  àà ` àA€reasonable€jury,€moreover,€easily€could€have€concluded€that€the€defendantÐ ¢#ò" Ðexaggerated€the€amount€of€back€work€that€she€performed€in€an€òòad€hoc€óóattempt€to€justify€the€sumsÐ ‹$Û# Ðof€money€diverted€each€month€from€CPS.€€The€state€discredited€the€defendantððs€never„before„seenÐ t%Ä $ Ðcalendars,€on€which€she€claimed€to€have€kept€track€of€her€hours€devoted€to€back€work.€€TheÐ ]&­!% Ðcalendars€had€entries€for€nearly€every€day,€including€holidays€and€days€that€the€defendant€was€offÐ F'–"& Ðwork€or€on€vacation,€and€an€hourly€rate€of€$10€was€noted€on€the€calendar€for€January€1995,€evenÐ /(#' Ðthough€CPSððs€board€had€not€approved€that€rate€until€1996.€€The€defendantððs€explanations€that€sheÐ )h$( Ðdid€back€work€on€her€days€off,€that€she€carried€and€worked€on€business€papers€during€out„of„townÐ *Q%) Ðmission€trips,€and€that€Cooper€had€given€ð ðraises€that€the€board€knew€nothing€aboutðð€were€hardlyÐ ê*:&* Ðcompelling€or€persuasive.€€In€particular,€the€testimony€of€defense€witness€Melissa€McMinn,€whoÐ Ó+#'+ Ðroomed€with€the€defendant€on€mission€trips,€was€devastating€to€the€defendantððs€claim€of€multipleÐ ° Ðhours€spent€on€CPS€paperwork€while€on€mission€trips.€€Finally,€toward€the€end€of€the€defendantððsÐ ™é Ðtestimony,€the€inconsistencies€between€her€calendars€and€CPSððs€records€became€even€more€evident,Ð ‚Ò Ðand€the€defendantððs€efforts€to€reconcile€the€inconsistencies€became€increasingly€implausible.€€Ð k» ÐÌà  àà ` àFrom€its€verdict,€the€jury€accepted€much,€but€not€all,€of€the€stateððs€theory€of€the€case.€Ð =  ÐFinding€the€defendant€guilty€of€a€lesser€grade€of€theft,€the€jury€obviously€concluded€that€theÐ & v Ðdefendant€had€performed€many€legitimate€services€for€CPS€and€was€entitled€to€reimbursement€forÐ  _ Ðcertain€legitimate€business€expenses.€€The€verdict€was€eminently€reasonable€and€rational€from€theÐ ø H Ðproof€presented,€and€the€conviction,€accordingly€is€affirmed.Ð á 1  ÐÌò òÓ  ÓB.€€Defendant€Craig€Whiteó óÐ ³  ÐÓHÓÌà  àà ` àThe€jury€found€the€defendant€Craig€White€guilty€of€Class€D€facilitation€of€theft€ofÐ †Ö  Ðproperty€valued€over€$10,000€but€less€than€$60,000.€€He€argues€that€his€conviction€is€infirm€becauseÐ o¿  Ðthe€state€introduced€no€evidence€that€he€furnished€substantial€assistance€that€facilitated€any€theft€thatÐ X¨  Ðhis€wife€may€have€committed.€€The€sole€proof,€he€contends,€that€he€was€married€to€his€wife,€had€aÐ A‘ Ðjoint€bank€account€with€her,€and€signed€their€joint€tax€returns€is€legally€insufficient€to€support€hisÐ *z Ðconviction.€€As€we€shall€explain,€we€agree,€reverse€his€conviction,€and€dismiss€the€charge€againstÐ c Ðhim.Ð üL ÐÌà  àà ` àBefore€an€accused€can€be€convicted€of€facilitating€a€felony,€the€state€mustÐ Î Ðdemonstrate€the€commission€of€a€specified€felony€and€the€assistance€that€the€accused€provided€toÐ · Ðthe€person€committing€the€felony.€€òòSee€State€v.€Parkeróó,€932€S.W.2d€945,€950„51€(Tenn.€Crim.€App.Ð  ð Ð1996).€€To€be€precise,€Code€section€39„11„403,€denoted€ð ðCriminal€responsibility€for€facilitation€ofÐ ‰Ù Ðfelony,ðð€provides:€€ð ðA€person€is€criminally€responsible€for€the€facilitation€of€a€felony€if,€knowingÐ r Ðthat€another€intends€to€commit€a€specific€felony,€but€without€the€intent€required€for€criminalÐ [« Ðresponsibility€under€ðð€39„11„402(2),€the€person€knowingly€furnishes€substantial€assistance€in€theÐ D” Ðcommission€of€the€felony.ðð€€Tenn.€Code€Ann.€ðð€39„11„403(a)€(2003).€€Facilitation€is€punishable€inÐ -} Ðan€offense€class€next€below€the€facilitated€felony.€€òòIdóó.€ðð€39-11-403(b)€(2003).€€ð ðAs€such,€facilitationÐ f Ðis€a€lesser-included€offense€when€the€accused€is€not€the€active€malefactor€involved€in€the€crime.ðð€Ð ÿO ÐòòState€v.€Clifford€Leon€Farraóó,€No.€E2001„02235„CCA„R3„CD,€slip€op.€at€11€(Tenn.€Crim.€App.,Ð è 8 ÐKnoxville,€Dec.€10,€2003),€òòperm.€app.€deniedóó€(Tenn.€2004).Ð Ñ!!  ÐÌà  àà ` àHere,€the€evidence€viewed€in€the€light€most€favorable€to€the€state€established€only,Ð £#ó" Ðas€the€defendant€claims,€that€he€shared€a€bank€account€with€his€wife€and€signed€their€joint€taxÐ Œ$Ü# Ðreturns.€€The€defendant€Craig€White,€furthermore,€testified€without€contradiction€that€his€wife€tookÐ u%Å $ Ðresponsibility€for€their€checking€account€and€that€he€seldom€wrote€checks€from€the€account.€€TheÐ ^&®!% Ðevidence€is€undisputed€that€he€had€no€employment€connection€to€CPS.€€The€photographs€of€theÐ G'—"& Ðdefendantsðð€residence€and€personal€property€added€little€to€the€stateððs€case,€because€the€stateÐ 0(€#' Ðestablished€no€concrete€connection€between€any€particular€item€and€money€taken€from€CPS;€indeed,Ð )i$( Ðin€some€instances,€the€proof€showed€that€photographed€items€were€not€even€owned€by€theÐ *R%) Ðdefendants.Ð ë*;&* ÐÐ Ô+$'+ Ðà  àà ` àOur€research€discloses€no€case€wherein€criminal€responsibility€for€facilitation€wasÐ ° Ðpredicated€on€this€kind€of€innocuous€evidence.€€For€its€part,€the€state€simply€argues€that€theÐ ™é Ðdefendant€provided€substantial€assistance€to€his€wife€by€signing€tax€returns€to€conceal€her€crimesÐ ‚Ò Ðand€by€not€stopping€or€reporting€his€wife€to€the€authorities.€€At€the€conclusion€of€the€stateððs€case,Ð k» Ðthe€trial€court€expressed€grave€reservations€about€the€sufficiency€of€the€stateððs€evidence€concerningÐ T¤ Ðthe€defendant€Craig€White.€€ð ðNow,€poor€Mr.€White,€I€havenððt€heard€a€word€about€him€in€this€trial.€Ð =  ÐNow,€where€does€he€fit€in?ðð€€From€its€later€comments,€the€trial€court€evidently€decided€againstÐ & v Ðdismissing€the€charges€because€it€might€signal€to€the€jury€that€his€wife€was€guilty.€€The€court€said,Ð  _ Ðð ðAnd€I€donððt€know€how€a€jury€would€interpret€that,€at€this€stage€of€the€proceedings,€if€they€donððt€seeÐ ø H Ðhim€sitting€there€tomorrow€morning.ðð€€Then€at€the€conclusion€of€the€proof,€the€trial€judge€reiterated,Ð á 1  Ðð ðI€donððt€like€to€separate€defendants€because€of€the€inference€juries€might€find.ððÐ Ê   ÐÌà  àà ` àWhen€the€evidence€sufficiency€was€raised€a€final€time€in€connection€with€the€newÐ œì  Ðtrial€motion,€the€trial€court€declined€to€disturb€the€juryððs€verdict.€€At€that€time,€it€commented€that€theÐ …Õ  Ðevidence€was€sufficient€for€the€jury€to€find€ð ðthere€was€substantial€aid[,]€and€he€received€benefitsÐ n¾  Ðfrom€the€theft€by€his€wife.ðð€€We€mention€these€remarks€because€the€receipt€of€benefits€does€notÐ W§  Ðthereby€establish€guilt€by€facilitation€of€a€felony.€€The€key€feature€of€facilitation€is€knowinglyÐ @ Ðfurnishing€substantial€assistance€to€the€perpetrator€of€a€felony,€not€benefitting€in€the€proceeds.€Ð )y ÐòòCompareóó€Tenn.€Code€Ann.€ðð€39„11„403(a)€(2003)€(facilitation€of€felony),€òòwithóó€òòidóó.€ðð€39„11„402(2)Ð b Ð(2003)€(criminal€responsibility€for€conduct€of€another€by€acting€with€intent€to€benefit€in€proceedsÐ ûK Ðof€offense).€€Regardless€of€benefit,€the€key€component€of€facilitation€„„€knowingly€furnishingÐ ä4 Ðsubstantial€assistance€„„€was€never€shown€in€this€case,€for€which€the€defendant€Craig€WhiteððsÐ Í Ðconviction€must€be€vacated.Ð ¶ Ðò òÌÌÌÓDÓII.€€SENTENCINGÐ ]­ ÐÓ _ÓÌÓ  ÓA.€€Restitutionó óÐ 1 ÐÓP_ÓÌÓ  Óà  àà ` àThe€defendants׃c×Ý ƒP#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€contest€the€trial€courtððs€order€of€restitution€in€the€amount€ofÐ  T Ð$124,000.€€Their€argument€is€two„fold.€€Indicted€for€the€offense€of€theft€of€property€in€an€amountÐ í = Ðover€$60,000,€the€jury€acquitted€both€defendants€of€that€charge€and,€instead,€convicted€the€defendantÐ Ö!&  ÐPatricia€White€of€the€lesser„included€offense€and€amount€of€theft€over€$10,000€but€not€exceedingÐ ¿"! Ð$60,000€and€convicted€the€defendant€Craig€White€of€facilitation€of€theft€in€a€like€amount.€Ð ¨#ø" ÐAccordingly,€the€defendants€insist€that€the€trial€court€was€not€authorized€to€order€restitution€in€excessÐ ‘$á# Ðof€the€juryððs€verdict.€€Alternatively,€the€defendants€contend€that€the€amount€of€restitution€orderedÐ z%Ê $ Ðwas€excessive€as€not€taking€into€consideration€their€financial€resources€and€their€future€ability€toÐ c&³!% Ðpay.Ð L'œ"& ÐÐ 5(…#' Ðà  àà ` àAs€authority€that€restitution€in€excess€of€the€juryððs€verdict€is€improper,€the€defendantsÐ ° Ðrely€on€Code€section€40„20„116.€€The€state€counters€that€Code€section€40„35„304€is€applicableÐ ™é Ðbecause€the€trial€court€ordered€restitution€as€a€condition€of€probation.€€òòSeeóó€Tenn.€Code€Ann.€ðð€40„35„Ð ‚Ò Ð304(a)€(2003)€(ð ðA€sentencing€court€may€direct€a€defendant€to€make€restitution€to€the€victim€of€theÐ k» Ðoffense€as€a€condition€of€probation.ðð).€€Our€analysis€reveals€that€both€parties€are€partly€correct.Ð T¤ ÐÌà  àà ` àCode€section€40„20„116€provides,€in€relevant€part€as€follows:Ð & v ÐÌÓ °ÓÓ °Óò ò40„20„116.€€Order€of€restitution.€„„ó ó€(a)€€Whenever€a€felon€isÐ ø H Ðconvicted€of€stealing€or€feloniously€taking€or€receiving€property,€orÐ ä 4  Ðdefrauding€another€thereof,€the€jury€shall€ascertain€the€value€of€suchÐ Í   Ðproperty,€if€not€previously€restored€to€the€owner,€and€the€court€shall,Ð ¶  Ðthereupon,€order€the€restitution€of€the€property,€and,€in€case€thisÐ Ÿï  Ðcannot€be€done,€that€the€party€aggrieved€recover€the€value€assessedÐ ˆØ  Ðagainst€the€prisoner,€for€which€execution€may€issue€as€in€other€cases.Ð qÁ  ÐÌÓ °ÈfÓÓ °ÖfÓTenn.€Code€Ann.€ðð€40„20„116(a)€(2003).€€By€its€clear€terms,€this€statute€imposes€a€mandatoryÐ C“ Ðobligation€that€restitution€be€ordered€whenever€a€defendant€is€convicted€of€a€theft„related€offense.€Ð ,| ÐòòSee€State€v.€Charles€Chesteenóó,€E1999„00910„CCA„R3„CD,€slip€op.€at€13€(Tenn.€Crim.€App.,Ð e ÐKnoxville,€Jun.€8,€2000)€(ð ð[R]estitution€in€theft€cases€is€mandated€and€controlled€by€a€specificÐ þN Ðprovision€found€in€Code€section€40-20-116(a).ðð).Ð ç7 ÐÌà  àà ` àThe€state€suggests€that€the€requirements€of€Code€section€40„20„116€are€irrelevantÐ ¹  Ðbecause€the€trial€court€ordered€restitution€as€a€condition€of€the€defendantsðð€probation,€pursuant€toÐ ¢ò ÐCode€section€40„35„304.€€As€we€view€the€matter,€there€are€several€interrelated€issues€to€beÐ ‹Û Ðconsidered.€€The€first€issue€is€whether€restitution€in€theft€cases€is€exclusively€controlled€by€sectionÐ tÄ Ð40„20„116.€€The€second€issue€involves€the€effect€of€the€juryððs€verdict€regarding€the€range€of€theftÐ ]­ Ðcommitted€on€the€amount€of€restitution€that€the€sentencing€court€may€order.€€The€last€issue,€noticedÐ F– Ðby€this€court,€is€whether€the€United€States€Supreme€Courtððs€recent€opinion€in€òòBlakely€v.€Washingtonóó,Ð / Ð___€U.S.€___,€124€S.€Ct.€2531€(2004),€acts€as€a€constitutional€limitation€on€the€amount€of€restitutionÐ h Ðthat€may€be€imposed.€€Ð  Q ÐÌà  àà ` àð ðThe€mandatory€language€of€[40„20„116]€distinguishes€the€particular€functions€of€theÐ Ó!#  Ðjudge€and€the€jury;€it€implicitly€authorizes€the€trial€court€to€ððorder€the€restitution€of€the€propertyðð€orÐ ¼" ! Ðallow€to€the€victim€a€recovery€of€its€value€only€when€the€jury€has€first€ascertained€its€value.ðð€€òòStateÐ ¥#õ" Ðv.€Bryantóó,€775€S.W.2d€1,€4„5€(Tenn.€Crim.€App.€1988),€òòperm.€app.€denied€óó(Tenn.€1989).€€Our€reviewÐ Ž$Þ# Ðof€the€record€in€this€case€reveals€that€the€jury€was€instructed€that€if€it€found€either€defendant€guiltyÐ w%Ç $ Ðof€theft€it€must€ð ðfix€the€value€of€the€property€or€services€obtained€along€with€its€verdict€òòby€indicatingÐ `&°!% Ðwhich€of€the€following€ranges€the€value€falls€withinóó.ðð€€(Emphasis€added.)€€Consistent€with€thatÐ I'™"& Ðinstruction,€the€jury€reported€its€guilty€verdict€in€terms€of€more€than€$10,000€but€less€than€$60,000.€Ð 2(‚#' ÐThe€jury€was€never€asked€to€refine€further€the€value€of€the€property.Ð )k$( ÐÌà  àà ` àIn€òòState€v.€Kai€Nielsenóó,€No.€03C01„9807„CR„00233€(Tenn.€Crim.€App.,€Knoxville,Ð í*=&* ÐDec.€28,€1999),€òòaffððd€on€other€grounds€in€State€v.€Nielsenóó,€44€S.W.3d€496€(Tenn.€2001),€theÐ Ö+&'+ Ðdefendants€were€found€guilty€of€Class€C€felony€theft€involving€the€sale€of€stock.€€As€in€the€instantÐ ° Ðcase,€the€jury€was€instructed€that€it€could€fix€the€value€of€the€property€within€one€of€four€ranges.€€òòIdóó.,Ð ™é Ðslip€op.€at€4.€€At€sentencing,€the€court€set€restitution€in€the€amount€of€$25,000,€òòidóó.,€slip€op.€at€5,Ð ‚Ò Ðwhich€fell€within€the€Class€C€theft€grading€of€more€than€$10,000€but€less€than€$60,000.€€Ð k» ÐÌà  àà ` àRelying€on€Code€section€40„20„116,€the€defendants€in€òòKai€Nielsenóó€argued€that€theyÐ =  Ðshould€not€be€required€to€pay€restitution€because€the€jury€did€not€set€the€value€or€amount€of€propertyÐ & v Ðstolen.€€The€court€responded,Ð  _ ÐÌÓ °ÓÓ °Óà ¸ àThe€jury€returned€a€verdict€of€guilt€as€to€count€one,€which€wasÐ á 1  Ðthe€C€felony€of€theft.€€The€court€heard€ample€proof€to€make€aÐ Ê   Ðdetermination€that€the€amount€initially€paid€for€the€stock€was€twentyÐ ³  Ðfive€thousand€dollars.€€The€court€ordered€that€amount€of€restitution,Ð œì  Ðand€did€not€include€additional€interest€or€damages.€€A€trial€judge€mayÐ …Õ  Ðdirect€the€payment€of€restitution€to€the€victim€as€a€condition€ofÐ n¾  Ðprobation,€pursuant€to€T.C.A.€40„35„304.€€This€court€has€held€thatÐ W§  Ðwhen€restitution€is€ordered€as€a€condition€of€probation,€the€authorityÐ @ Ðto€determine€the€appropriateness€and€the€amount€of€restitution€liesÐ )y Ðsolely€with€the€trial€court.€.€.€.€The€defendants€were€placed€onÐ b Ðprobation€in€this€cause,€and€restitution€was€ordered€as€a€condition€ofÐ ûK Ðprobation.€€The€jury€was€not€required€to€fix€the€amount€of€restitution.Ð ä4 ÐÓ °%xÓÓ °xÓÌòòIdóó.,€slip€op.€at€5„6.Ð ¶ ÐÌà  àà ` àIn€òòCharles€Chesteenóó,€the€defendant€pleaded€guilty€to€Class€C€theft€and€officialÐ ˆØ Ðmisconduct.€€The€court€imposed€an€effective€six„year€incarcerative€sentence,€along€with€restitutionÐ qÁ Ðin€the€amount€of€$101,821.73.€€On€appeal,€the€court€modified€the€manner€of€service€of€the€sentencesÐ Zª Ðand€reversed€and€remanded€the€restitution€determination.€€òòCharles€Chesteenóó,€slip€op.€at€1,€15.€€TheÐ C“ Ðsentencing€court€had€ordered€no€restitution€for€the€theft€conviction,€but€it€assessed€the€full€amountÐ ,| Ðof€$101,821.73€for€the€official€misconduct€conviction.€€ð ðAt€the€outset,ðð€the€òòCharles€Chesteenóó€courtÐ e Ðnoted€in€its€opinion,€ð ðwe€discern€errors€of€law€in€the€trial€courtððs€judgment€as€they€relate€to€theÐ þN Ðmatter€of€restitution.ðð€€òòIdóó.,€slip€op.€at€12.€€The€court€continued,Ð ç 7 ÐÌÓ °ÓÓ °ÓIn€the€official€misconduct€conviction,€restitution€was€not€available€toÐ ¹" ! Ðthe€trial€court€in€conjunction€with€a€sentence€of€total€confinement.€.Ð ¢#ò" Ð.€.€[B]ased€on€the€sentencing€law€as€it€existed€for€crimes€committedÐ ‹$Û# Ðprior€to€July€1,€1996,€restitution€could€not€be€ordered€when€totalÐ t%Ä $ Ðconfinement€was€imposed.€.€.€.€Ð ]&­!% ÐÌà ¸ àIn€the€theft€case,€the€trial€courtððs€error€is€the€failure€to€orderÐ /(#' Ðrestitution.€€The€court€was€not€hampered€.€.€.€in€ordering€both€totalÐ )h$( Ðconfinement€and€restitution.€.€.€.€[R]estitution€in€theft€cases€isÐ *Q%) Ðmandated€and€controlled€by€a€specific€provision€found€in€CodeÐ ê*:&* Ðsection€40„20„116(a).€Ð Ó+#'+ ÐÓ °’€ÓÓ °„€ÓÌòòIdóó.,€slip€op.€at€12„13.Ð ™é ÐÌà  àà ` àBecause€the€òòCharles€Chesteenóó€court€modified€the€defendantððs€sentence€to€includeÐ k» Ðprobation,€restitution€then€was€appropriate€for€both€convictions,€and€the€court€remanded€withÐ T¤ Ðinstructions€for€the€sentencing€court€to€establish€appropriate€amounts€of€restitution.€€ConcerningÐ =  Ðrestitution€in€the€theft€case,€the€court€added€the€following€remarks:Ð & v ÐÌÓ °ÓÓ °Óà ¸ àIn€determining€restitution€in€the€theft€case,€the€trial€courtÐ ø H Ðshould€be€aware€of€a€distinction€between€the€sanction€of€levy€uponÐ á 1  Ðexecution€provided€in€Code€section€40„20„116(a)€and€restitution€asÐ Ê   Ða€condition€of€probation€pursuant€to€section€40„35„304.€.€.€.€[W]eÐ ³  Ðbelieve€that€to€the€extent€that€the€trial€court€wishes€to€imposeÐ œì  Ðrestitution€as€a€condition€of€probation,€whether€the€restitution€itself€Ð …Õ  Ðis€authorized€by€the€sentencing€act€or€mandated€by€section€40„20„Ð n¾  Ð116(a),€the€court€must€comply€with€the€provisions€of€the€sentencingÐ W§  Ðact€.€.€.€relative€to€the€amount€being€reasonable€and€based€upon€theÐ @ Ðdefendantððs€financial€ability.€.€.€.€Nevertheless,€if€this€determinationÐ )y Ðleads€the€court€to€establish€an€amount€of€restitution€that€is€less€thanÐ b Ðthe€theft€victimððs€pecuniary€loss,€section€40„20„116(a)€contemplates€Ð ûK Ðthe€court€establishing€the€deficiency€amount€„„€that€is,€the€differenceÐ ä4 Ðbetween€the€amount€that€is€ordered€as€a€condition€to€probation€andÐ Í Ðthe€total€amount€of€the€loss.€€This€deficiency€amount€is€subject€toÐ ¶ Ðcollection€by€execution€as€in€the€case€of€a€judgment.Ð Ÿï ÐÌÓ °ÿ…ÓÓ °ñ…ÓòòIdóó.,€slip€op.€at€13.Ð qÁ ÐÌà  àà ` àA€restitution€fact€pattern,€strikingly€similar€to€the€one€in€this€case,€arose€in€òòState€v.Ð C“ ÐStacy€Jones€Reedóó,€No.€02C01„9602„CC„00060€(Tenn.€Crim.€App.,€Jackson,€Jan.€2,€1997),€òòperm.€app.Ð ,| Ðdeniedóó€(Tenn.€1997).€€The€defendant€Reed€was€indicted€for€theft€over€$1,000€but€less€than€$10,000.€Ð e ÐReed,€however,€was€convicted€on€a€jury€verdict€of€theft€of€property€over€$500€but€less€than€$1,000,Ð þN Ðwith€the€jury€reporting€to€the€trial€court€that€it€set€value€at€$550.€€As€part€of€Reedððs€alternativeÐ ç 7 Ðsentence,€she€was€required€to€pay€$5,354€in€restitution€to€the€victim.€€òòIdóó.,€slip€op.€at€2.Ð Ð!   ÐÌà  àà ` àOn€appeal,€Reed€argued€error€in€the€amount€of€the€restitution€ordered.€€The€stateÐ ¢#ò" Ðconceded€error.€€òòIdóó.,€slip€op.€at€11.€€The€court€ruled,Ð ‹$Û# ÐÌÓ °ÓÓ °ÓThe€jury€found€the€defendant€guilty€of€theft€of€$550.00.€€Tenn.€CodeÐ ]&­!% ÐAnn.€ðð€40„20„116(a)€provides€that€when€a€felon€is€convicted€ofÐ F'–"& Ðstealing€property,€a€jury€must€ascertain€the€value€of€the€stolenÐ /(#' Ðproperty.€€òòSee€State€v.€Brenda€Bryantóó,€775€S.W.2d€1,€4„5€(Tenn.Ð )h$( ÐCrim.€App.€1988).€€We€therefore€modify€the€sentence€imposed€toÐ *Q%) Ðprovide€that€defendant€must€pay€$550.00€in€restitution.Ð ê*:&* ÐÓ °¦ÓÓ °´ÓÐ Ó+#'+ ÐòòStacy€Jones€Reedóó,€slip€op.€at€11„12.€€Restitution,€imposed€as€a€condition€of€probation,€we€note,€wasÐ ° Ðnever€discussed€in€òòStacy€Jones€Reedóó.€€òòSee€also€State€v.€Joe€Kingóó,€No.€M2003„01869„CCA„R3„CD,Ð ™é Ðslip€op.€at€3€(Tenn.€Crim.€App.,€Nashville,€Jun.€17,€2004)€(defendant€questioned€trial€courtððsÐ ‚Ò Ðauthority€to€require€$1,000€for€restitution€when€jury€convicted€on€lesser„included€theft€offense€inÐ k» Ðan€amount€of€$500€or€less;€issue€waived€as€not€supported€by€argument,€authorities,€or€references€toÐ T¤ Ðthe€record).Ð =  ÐÌà  àà ` àFrom€these€cases,€we€distill€that€(1)€the€juryððs€failure€to€determine€a€specific€valueÐ  _ Ðor€amount€of€property€stolen€does€not€foreclose€the€imposition€of€restitution€as€a€condition€ofÐ ø H Ðprobation,€pursuant€to€Code€section€40„35„304;€(2)€in€theft€convictions,€the€sentencing€court€mayÐ á 1  Ðorder€restitution€pursuant€to€Code€section€40„20„116(a)€òòandóó€as€a€condition€of€probation;€and€(3)€inÐ Ê   Ðtheft€cases€not€involving€restitution€as€a€condition€of€probation,€section€40„20„116(a)€restitution€mayÐ ³  Ðnot€exceed€either€the€value€assessed€by€the€jury€or€the€theft„value€range€reflected€in€the€juryððsÐ œì  Ðverdict.€€Because,€in€this€case,€restitution€was€imposed€solely€as€a€condition€of€probation,€the€sectionÐ …Õ  Ð40„35„304(d)€considerations€about€financial€resources€and€future€ability€to€pay€determine€the€amountÐ n¾  Ðand€method€of€payment€of€appropriate€restitution.€€The€record€in€this€case,€however,€containsÐ W§  Ðinadequate€findings€in€this€regard€for€which€a€remand€is€required€for€the€trial€court€to€consider€andÐ @ Ðmake€the€required€statutory€findings.Ð )y ÐÌà  àà ` àOur€final€inquiry€is€whether€any€order€of€restitution€in€this€case€is€subject€to€theÐ ûK Ðdictates€of€the€recent€United€States€Supreme€Courtððs€decision€in€òòBlakely€v.€Washingtonóó,€___€U.S.Ð ä4 Ð___,€124€S.€Ct.€2531€(2004).€€Pursuant€to€òòBlakelyóó,€any€fact€that€increases€a€sentence€beyond€theÐ Í Ðð ðrelevant€statutory€maximumðð€„„€defined€by€the€Courtððs€majority€as€the€maximum€sentence€that€aÐ ¶ Ðjudge€may€impose€without€making€any€additional€findings€of€fact€„„€must€be€submitted€and€proved€Ð Ÿï Ðto€the€jury€beyond€a€reasonable€doubt€or€admitted€by€the€defendant.€€òòIdóó.€at€___,€124€S.€Ct.€at€2536„Ð ˆØ Ð37.€€The€òòBlakelyóó€Court€did€not€speak€in€narrow€terms€that€targeted€merely€the€length€of€an€accusedððsÐ qÁ Ðsentence;€rather,€the€Court€spoke€in€broader€terms€of€the€power€to€òòpunishóó:€ð ðWhen€a€judge€inflictsÐ Zª Ðòòpunishmentóó€that€the€juryððs€verdict€alone€does€not€allow,€the€jury€has€not€found€all€the€facts€ððwhichÐ C“ Ðthe€law€makes€essential€to€the€òòpunishmentóó,ðð€.€.€.€and€the€judge€exceeds€his€proper€authority.ðð€€òòIdóó.€atÐ ,| Ð___,€124€S.€Ct.€at€2537€(emphasis€added).Ð e ÐÌà  àà ` àExisting€Tennessee€case€law€expressly€recognizes,€ð ðThe€purpose€of€restitution€is€notÐ ç 7 Ðonly€to€compensate€the€victim€òòbut€also€to€punishóó€and€rehabilitate€the€guilty.ðð€€òòState€v.€Johnsonóó,€968Ð Ð!   ÐS.W.2d€883,€884€(Tenn.€Crim.€App.€1997)€(emphasis€added).€€Restitution€has€also€been€describedÐ ¹" ! Ðas€ð ðan€important€tool€in€the€punishment€of€criminals.ðð€€òòState€v.€William€T.€Cowartóó,€No.€01C01„9508„Ð ¢#ò" ÐCC„00251,€slip€op.€at€9€n.5€(Tenn.€Crim.€App.,€Nashville,€Nov.€22,€1996).€€More€particularly,Ð ‹$Û# Ðrestitution€has€been€regarded€as€ð ða€part€of€the€sentencing€scheme€and€in€the€nature€of€a€penalty€forÐ t%Ä $ Ðcrime,ðð€which€is€not€affected€by€the€victim€releasing€the€offender€from€civil€liability.€€òòState€v.€JasonÐ ]&­!% ÐC.€Deyton,€Jr.óó,€No.€234,€slip€op.€at€4€(Tenn.€Crim.€App.,€Knoxville,€Feb.€2,€1989).€€Ð F'–"& ÐÌà  àà ` àTennesseeððs€view€of€restitution€ostensibly€conflicts€with€the€prevailing€view€in€twoÐ )h$( Ðfederal€circuits,€òòUnited€States€v.€Behrmanóó,€235€F.3d€1049€(7th€Cir.€2000)€(restitution€for€harm€doneÐ *Q%) Ðis€a€classic€civil€remedy,€not€a€penalty€for€a€crime;€òòApprendióó,€therefore,€does€not€affect€theÐ ê*:&* Ðcalculation€of€restitution);€òòUnited€States€v.€Nicholsóó,€169€F.3d€1255€(10th€Cir.€1999)€(purpose€ofÐ Ó+#'+ Ðrestitution€not€to€punish€but€to€ensure€victims€are€made€whole€for€losses),€but€it€is€consistent€withÐ ° Ðthe€approach€taken€in€two€other€federal€circuits,€òòUnited€States€v.€Symeóó,€276€F.3d€131€(3d€Cir.€2002)Ð ™é Ð(restitution€orders€made€pursuant€to€criminal€convictions€are€criminal€penalties€within€the€meaningÐ ‚Ò Ðof€òòApprendióó);€òòUnited€States€v.€Beardenóó,€274€F.3d€1031€(6th€Cir.€2001).€€The€United€States€SupremeÐ k» ÐCourt,€in€òòKelly€v.€Robinsonóó,€479€U.S.€36,€107€S.€Ct.€353€(1986),€held€that€a€restitution€obligation,Ð T¤ Ðimposed€as€a€condition€of€probation€in€a€state€criminal€proceeding,€was€not€dischargeable€underÐ =  ÐChapter€7€of€the€Bankruptcy€Code€because,€òòinter€aliaóó,€restitution€orders€in€criminal€proceedingsÐ & v Ðfocus€on€the€stateððs€interest€in€rehabilitation€and€punishment€rather€than€the€victimððs€desire€forÐ  _ Ðcompensation.Ð ø H ÐÌà  àà ` àRegardless€whether€restitution€qualifies€as€punishment,€however,€we€believe€that€aÐ Ê   Ðjudicial€finding€of€an€amount€of€restitution€does€not€run€afoul€of€the€Due€Process€or€SixthÐ ³  ÐAmendment€guarantees€as€interpreted€in€òòBlakelyóó.€€òòBlakelyóó€and€its€progenitor,€òò€Apprendi€v.€NewÐ œì  ÐJerseyóó,€530€U.S.€466,€120€S.€Ct.€2348€(2000),€òòóóspecifically€targeted€increased€penalties€for€crimesÐ …Õ  Ðòòbeyond€the€prescribed€statutory€maximum€óówithout€submission€to€a€jury€or€admission€by€a€defendant.€Ð n¾  ÐNeither€Code€section€40„20„116€nor€section€40„35„304€embraces€a€ð ðstatutory€maximumðð€that€couldÐ W§  Ðbe€increased€by€a€given€finding;€that€is€to€say,€neither€statute€specifies€a€maximum€amount€ofÐ @ Ðrestitution€that€may€be€ordered.€€Accordingly,€nothing€in€òòBlakelyóó€appears€to€reach€our€restitutionÐ )y Ðscheme€or€the€particular€restitution€order€entered€in€this€case.Ð b ÐÌà  àà ` àFor€the€reasons€discussed€above,€we€vacate€the€order€of€restitution€and€remand€theÐ ä4 Ðmatter€of€restitution€to€the€trial€court€for€the€appropriate€determinations€required€under€Code€sectionÐ Í Ð40„35„304.Ð ¶ ÐÌÓ  Óò òB.€€Length€of€Sentence€and€Manner€of€Serviceó óÐ ˆØ ÐÓÛ­ÓÌà  àà ` àThe€trial€court€sentenced€the€defendant€Patricia€White€to€a€term€of€four€years,€whichÐ [« Ðit€then€suspended€in€favor€of€probation.€€As€a€Range€I€offender€convicted€of€a€Class€C€offense,€theÐ D” Ðdefendantððs€sentencing€range€was€three€to€six€years.€€òòSeeóó€Tenn.€Code€Ann.€ðð€40„35„112(a)(3)€(2003).€Ð -} ÐThe€trial€court€enhanced€her€sentence€based€on€her€leadership€role€in€the€commission€of€the€offense,Ð f Ðòòsee€idóó.,€ðð€40„35„114(3)€(2003),€the€involvement€of€more€than€one€victim,€òòsee€idóó.,€ðð€40„35„114(4)Ð ÿO Ð(2003),€and€her€abuse€of€a€position€of€private€trust,€òòsee€idóó.,€ðð€40„35„114(16)€(2003).€€Ð è 8 ÐÌà  àà ` àIn€our€estimation,€the€decision€in€òòBlakelyóó€requires€a€presumptive€minimum€sentenceÐ º" ! Ðof€three€years€absent€any€enhancement€factors.€€Each€of€the€enhancement€factors€found€by€the€trialÐ £#ó" Ðcourt€fall€within€the€ambit€of€òòBlakelyóóððs€prohibition€of€sentence€enhancement€greater€than€theÐ Œ$Ü# Ðstatutory€maximum€without€jury€intervention€and€determination.€€òòSee€State€v.€Steven€M.€Stinsonóó,€No.Ð u%Å $ ÐE2003„01720„CCA„R3„CD,€slip€op.€at€8€(Tenn.€Crim.€App.,€Knoxville,€Jul.€29,€2004)Ð ^&®!% Ð(misapplication€of€enhancement€factors€pursuant€to€òòBlakelyóó).€€Although€the€trial€court€suspended€theÐ G'—"& Ðdefendantððs€sentence€and€placed€her€on€probation,€the€length€of€her€original€sentence€is,€nonetheless,Ð 0(€#' Ðâ âmomentous€because€in€the€event€probation€is€revoked,€the€original€sentence€imposed€can€beÐ )i$( Ðeffectuated.€€òòSeeóó€Tenn.€Code€Ann.€ðð€40„35„310€(2003).€€Accordingly,€a€sentence„length€modificationÐ ° Ðto€a€presumptive€minimum€three„year€sentence€is€appropriate.׃d×Ý ƒP#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×Ð ™é Ðâ âÌà  àà ` àAs€for€the€duration€of€probation€imposed€in€this€case,€fifteen€years,€there€is€noÐ k» Ðrequirement€that€the€duration€of€the€probationary€period€be€identical€to€the€length€of€the€sentenceÐ T¤ Ðimposed.€€òòSee€idóó.€ðð€40„35„303(c)€(2003).€€The€duration€of€the€probation€must€be€at€least€the€lengthÐ =  Ðof€the€statutory€minimum€sentence,€but€it€can€run€ð ðup€to€and€including€the€statutory€maximum€timeÐ & v Ðfor€the€class€of€the€conviction€offense,ðð€òòidóó.€ðð€40„35„303(c)€(2003),€which€is€what€was€ordered€in€thisÐ  _ Ðcase.€€No€findings€outside€of€or€in€addition€to€the€juryððs€verdict€are€required€before€the€trial€courtÐ ø H Ðcan€set€the€duration€of€the€probationary€period€greater€than€the€length€of€the€statutory€minimumÐ á 1  Ðsentence.€€We€are,€therefore,€persuaded€that€òòBlakelyóó€does€not€affect€the€probationary€sentencing€inÐ Ê   Ðthis€case.Ð ³  ÐÌò òÓ  ÓIII.€€CONCLUSIONÐ …Õ  ÐÓ?ºÓÌó óà  àà ` àFor€the€foregoing€reasons,€the€conviction€of€defendant€Craig€White€is€reversed,€andÐ Y©  Ðthe€charge€is€dismissed.€€The€defendant€Patricia€Whiteððs€conviction€for€Class€C€felony€theft€isÐ B’ Ðaffirmed,€but€the€length€of€her€sentence€is€modified€to€a€presumptive€minimum€of€three€years.€Ð +{ ÐFinally,€the€issue€of€restitution€is€remanded€to€the€trial€court€for€appropriate€findings.Ð d ÐÌÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð ¡ñ Ðà  àà ` àà ¸ àà  àà h àà À àà  àJAMES€CURWOOD€WITT,€JR.,€JUDGE