California, United States of America
The following excerpt is from Webb v. Superior Court, 202 Cal.App.3d 872, 248 Cal.Rptr. 911 (Cal. App. 1988):
People v. Wall (1980) 114 Cal.App.3d 15, 170 Cal.Rptr. 522, on which the majority relies, does not support its conclusion: there the duties of the defendant in his position as a public employee included the responsibility for the funds that were subsequently misappropriated.
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