From 2009 through 2013, Palmer and Farmer conspired to submit fraudulent documents regarding non-existent purchases to Kellogg’s and SuperValu. The appearance of greater than actual sales resulted in reduced net costs for Farmer’s Foods. As a result of the fraudulent submissions, SuperValu awarded Farmer’s Foods approximately $1.8 million in unearned deductions against its running account with SuperValu. Kellogg’s then reimbursed SuperValu for the awarded deductions. Palmer used his position at Kellogg’s to facilitate the fraud. In return, Farmer paid cash kickbacks to Palmer in the total amount of approximately half the value of the fraudulently obtained deductions
