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August 29, 2013

POLICE ASSOCIATION OFFICER MANAGER CONVICTED OF EMBEZZLING OVER $360,000 USING ALTERED PAY CHECKS

Filed under: California Defense Attorney — fayarfa @ 12:06 am

FULLERTON – An office manager for the Anaheim Police Association (APA) was convicted today of embezzling over $360,000 from her employer by changing the amount on her paycheck after it had been signed by her bosses. Cindy Ann Su’a, 47, Whittier, pleaded guilty to a court offer to 117 felony counts of forgery, 23 felony counts of computer access fraud, and two felony counts of willful failure to file tax returns with sentencing enhancements for over $100,000 loss, aggravated white collar crime over $100,000, and property loss over $200,000. She is scheduled to be sentenced Oct. 11, 2013, at 8:30 a.m. in Department N-3, North Justice Center, Fullerton.

Over the objection of the People, Cindy Su’a is expected to be sentenced to four years in state prison, pay $363,000 restitution to APA, and pay $105,000 restitution to the Franchise Tax Board (FTB).

Cindy Su’a’s husband John Su’a, 47, Whittier, pleaded guilty today, Aug. 26, 2013, to a court to two misdemeanor counts of willful failure to file tax returns. Over the objection of the People, he was sentenced to 150 days in jail, three years of probation, and ordered to pay $105,000 restitution to FTB.

At the time of the crime, Cindy Su’a was the office manager for the Anaheim Police Association and was responsible for all check writing, company credit cards, and bookkeeping. She was the only paid employee with an approximate salary of $65,000 annually.

Between August 2007 and March 2012, Cindy Su’a embezzled over $360,000 by changing the amount on her paycheck after it had been signed by her bosses. She then used a typewriter correction feature to change her bi-monthly payment amount from $2,489 to $5,489 or $6,489. Cindy Su’a fraudulently paid herself nearly $200,000 one

year. She also used the association’s online banking to pay her own bills.

For the 2009 and 2010 tax years, Cindy Su’a and her husband John Su’a failed to file tax returns for their personal income taxes.

This case was discovered when the association President noticed a discrepancy in Cindy Su’a’s intended annual salary and actual income after receiving delinquency notices regarding her failure to file taxes from the Internal Revenue Service.

This case was investigated by the Anaheim Police Department and FTB.

At the time of the plea for Cindy Su’a, Detective Kerry Condon, President of APA, delivered a victim impact statement to the Court. Conden described the financial strain the fraud has caused the organization, and talked about how less money is being donated to charitable groups in Anaheim, the effect on member benefits, and the substantial amount of incurred costs due to the organization having to pay increased taxes to the FTB and IRS as a result of Su’a’s crime.

Senior Deputy District Attorney Marc Labreche of the Major Fraud Unit is prosecuting this case.

*Defendant’s husband was convicted and sentenced today in this case

Orange County District Attorney / Case # 12NF3312 / August 26, 2013

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