The Herald examined more than 150 original checks totaling $165,806 -- including the 96 made payable to either Hardwick or Thoroman -- written between June 1990 and January 1991.

The checks showed that during that time, the agency also paid $30,000 for three executives' American Express card bills. One monthly bill came to $5,956.81. The agency also spent $3,000 to pay for calls Hardwick made on his cellular car phone over a three-month period.

Thoroman conceded those expenses were far too high.

"It's a system where money was fast and loose, a system that's easy to abuse. Our priorities weren't as they should have been, " Thoroman said.

Jansson provided The Herald with the checks days before she resigned from the agency where she had worked for the past year.

Hardwick said Jansson is a white woman who is out to "get me." He said she gave The Herald "only documents which, when taken out of context, would allegedly discredit me."

Another former JESCA assistant fiscal director, Alan Layng, independently came to the same conclusion as Jansson, based on what he saw at the agency. Layng worked at JESCA for four months in 1990 and at an accounting firm where he helped with the JESCA account in 1989.

"From an accountant's point of view, I was surprised at the amount of money withdrawn and the absence of any justification to explain it, " he said.

In a series of interviews, Hardwick gave conflicting accounts of why JESCA funds were withdrawn in his name and what that money was used for. He also had several explanations for the decision to boost his pay by $50,000 annually. Throughout, Hardwick strongly denied any misappropriation of money.

"I have not stolen any money from JESCA, but through the years JESCA has always owed me money, " he said.

Hardwick has worked 22 years at JESCA, the past 20 as executive director.

His pay hike, he said, was based on complicated factors.

According to Hardwick:

For 22 years, he has worked frenetically on JESCA's behalf -- raising donations, pleading for public funds, creating programs for the community's young and old, digging into his own pocket to help the needy.

He said he hadn't taken a sick day or vacation day in 20 years.

Last year, he said, the demanding pace caught up with him, and his health suffered.

Unlike most private companies, JESCA offers no medical or retirement benefits for its executives. So, at age 56, he said, he had little to show for all the hard work: no medical coverage, no insurance coverage, no pension.

"For 10 years, I was being paid at least 15 to 25 percent less than what I should have been paid, " Hardwick said. "I received no benefits whatsoever.

"I was bringing in $6 million to $7 million a year to the community, and yet there was nothing for me. So I was trying to figure out a way I could develop a retirement package, " Hardwick said of his decision to increase his annual salary from $89,250 to about $140,000.

When first asked about the pay increase, Hardwick said it had been approved by JESCA's board of directors.

Current board Chairman Charles W. George said he had no knowledge of any increase given to Hardwick. "I have not approved any salary increases or decreases since I became chairman last July."

George's predecessor, William H. Allen, said he didn't approve any salary increase, either. Allen said there was an informal conversation several years ago about a retirement package for Hardwick, "but I don't recall the board taking any action."