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Gautreaux v. State

The state established venue through the company president's testimony that the office was located in the county of prosecution, and that the defendant bookkeeper worked and wrote 13 checks there during the time period at issue in which the amount of the check cashed exceeded the amount entered into the computer register and the total amount of the difference was more than $500.

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A jury convicted Carolina Gautreaux of felony theft by taking, and she was sentenced to serve 10 years in confinement, followed by five years on probation. She appeals, contending that the State failed to prove venue and that the trial court erred in not allowing her to cross-examine the victim about his efforts to reduce his tax liability. For the reasons that follow, we affirm. We view the evidence on appeal in the light most favorable to the verdict, and no longer presume the defendant is innocent. Brown v. State , 293 Ga. App. 633 667 SE2d 899 2008. We do not weigh the evidence or decide the witnesses’ credibility, but only determine if the evidence is sufficient to sustain the convictions. Id. We construe the evidence and all reasonable inferences from the evidence most strongly in favor of the jury’s verdict. Id.

Viewed in that light, the evidence at trial established that Gautreaux began working for Cammon Steel as a bookkeeper in 2001. When she first began working for the company, it had no system to keep track of the accounts receivable or payable, and its checkbooks had never been balanced, so Gautreaux set up an accounting program and began to handle the corporate finances. After the president had a heart attack in 2003, he obtained a stamp of the corporate secretary’s signature for Gautreaux to use on company checks. Eventually, Gautreaux was “in total control of all the company’s financials, total,” and was the only person with administrative access to the payroll information. She handled all the bills and was also the only person who reviewed the corporate bank statements. She kept the president informed about the company’s cash flow by preparing a weekly handwritten report that showed the total amount of outstanding accounts receivable, accounts payable, and cash in the bank.

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