I accuse the unnamed Department of Human Service worker who transferred $434,000 in a shell game to prevent DHS from losing the money with a grievous offense against the “commonwealth” of the people of Maine who pay taxes.

State Auditor Gail Chase has found that the offender’s actions were deliberate. That would seem to be a given when it was done not once or twice but 27 times with an average of more than $16,000 a check being hidden away.

Stories abound to the disgust of taxpayers of how tax dollars are spent at all levels of government at the end of the fiscal year rather than turning it back to the general operating fund. Now we find they only pretend to spend it.

But why pretend to spend it? So that the Legislature will not have objective verification that a budget request for the next year may not be fully needed.

When this happens, the Legislature is deceived and the taxpayers pay more and more taxes. Maine will continue to be one of the most heavily taxed states in the union as long as this type of conduct is condoned.

Chase reported, according to reporter Glenn Adams, “that other DHS workers knew of the incident but did not inform department management.” This leaves two concerns for the public.

What of the bureaucratic workers who may have been in or on it, thought it was great that a co-worker pulled it off, or didn’t think it was wrong and ought to be reported to a supervisor? Why didn’t department managers find it on their own?

There is good news-bad news story with this matter. The bad news is that the Attorney General’s Office has so far determined that no criminal action was taken. The good news is that “its investigation has not concluded.”

One has to believe that if the $434,000 had not appeared to have been expended for some numbers of months on the books of DHS, then the state would have been drawing interest on it or not paying interest on it if it were borrowed funds.

Maine law provides for a crime of theft by deception if a person obtains or exercises control over property of another. One of the ways this can occur is when a person intentionally creates an impression which is false and which the person does not believe to be true. The law also provides that “it is no defense to prosecution that … the matter was of no pecuniary significance. …”

If this matter is to be dealt with only half a wink and half a nod because a charge of theft by deception in this matter would not be a sure win against a member of the bureaucracy, there is still the charge of tampering with public records. This is only a misdemeanor, no matter what amount is involved.

A person is guilty of tampering with public records if (s)he “knowingly makes a false entry in … any record … belonging to, or received or kept by the government. …” If this shoe does not fit the foot, then the taxpayers will go shoeless while this anonymous check writer is able to go on writing checks without tax dollars.

Gov. Baldacci has an opportunity to show his administration can be trusted to protect the integrity of the system and that bureaucratic shenanigans will not be tolerated or passed off with a wink and a nod. The taxpayers deserve better but they will have to demand it.

Dick Rhoda is a resident Houlton.