Males in the payroll section diverted payments to ginger purveyors into accounts of which only they and the purveyors- and, of course, the computers- were aware.

Dr. Butler was found guilty of defrauding the university by diverting payments from drug companies for clinical trials directly to his bank account.

The city is promising to chip in $300 million to help pay for the stadium's foundation and roof - money it would raise by diverting payments in lieu of taxes that are now made to New York by hundreds of businesses.

Genevieve Woodard, a spokeswoman for Preston Gates, said, "neither the firm nor the M.P.A. knew that Jack was diverting payments to the Congressional staffer's wife."

It has said it will divert annual payments in lieu of taxes that are made to the city by developers to pay for the stadium.

One proposal in circulation would allow individuals to invest in personal retirement accounts on top of their current payroll taxes, as an "add-on," rather than diverting payments from the existing system.

Ridsale was found to have diverted payments by football clubs totalling £347,000, due to the company, into his personal bank account.

The report suggested Mr. Nir also may have planted the idea of diverting Iranian payments to the contras.

A major part of the scheme, he contended, involved overbilling and diverting payments for providing transportation services for residents of a church-sponsored housing project called the Allen Senior Citizens Apartments.

The last two years, he has balanced the budget by selling a state highway, refinancing bonds and diverting payments from the state's pension system.