The Navajo County Attorney’s Office requested the Office of the Auditor General to assist in its investigation of potential fraud by Silver Creek Irrigation District’s (District) former bookkeeper. Our investigation revealed that from August 2011 through December 2016, the former bookkeeper withdrew $829,400 of district monies and reportedly gave it all to his friend, Margaret Rogers. Ms. Rogers knew, or should have known, the monies she requested and received from the former bookkeeper were district monies. Some of these monies were purportedly deposited in and spent from the joint checking account she held with her husband, Russell Rogers. We have submitted our report to the Navajo County Attorney’s Office, which on September 11, 2018, presented evidence to the Navajo County Grand Jury. The action related to our report resulted in Ms. Rogers and Mr. Rogers each being indicted on five felony counts related to theft, conspiracy, assisting a criminal syndicate, and money laundering, and Ms. Rogers being indicted on three additional felony counts of fraudulent schemes. The former bookkeeper passed away in February 2018.