The mastermind of the scheme was a Mr.Johnson, a22 year employee of thr newspaper with an unblemished record. It was Mr. johnson's good fortune to serve as a purchasing manager who also had authority to both receive goods and services and approve invoices for the same. The invoices would naturally flow through the AP department, where Mr.Johnson's wife happened to work. All the Johnsons needed to complete a seamless scam was a cooperative and unscrupulous vendor with whom to connive. Mr. Johnsons cultivated a friendship with a favorite supplier until they became close enough that he could propose his ploy: for every two shipments you send me, invoice The observer for three, and we'll split the payment for the phantom shipment.