"Darrell Dochow was the senior official for the Office of Thrift Supervision in the western United States. And what apparently happened is that IndyMac Bank Corp., which was a large California mortgage-lender, went to Mr. Dochow in May of this year and said to him, "We would like to alter our financial filings. We would like to include money that we have received in May in a tally of the money that we had in March." And that had the effect of making the company appear healthier than it actually was. And Mr. Dochow said, yes, you can do that. He told them it was OK to falsify those records. The company did it, gave the appearance that it was healthier than it actually was, and two months later it failed." http://www.pbs.org/newshour/bb/business/july-dec08/indymac_12-23.html