Notes: The Pres & COO position is not generally considered within the financial chain-of-command. Both the CFO and COO are direct reports to the CEO. The position is included i this chart because it has some bearing on this case, and it was held two people who have been indicted. Owens said the Controller position was vacant for at least a period of time after Weston Smith. He said that this was because the position required a CPA, and they didn't have any more in the company. They did not want to go outside, and risk bringing someone into the fraud.