PANAMA CITY — The formal grand jury indictment of former Panama City Visual Arts Center (VAC) director Vicki Dyer Middlemas further detailed the nature and number of charges levied against her for allegedly siphoning money during her tenure.

Middlemas has been indicted for five counts of wire fraud and four counts of fraud and false statements, according to the formal indictment filed on Feb. 6.

In 2015, the Panama City Commission closed the city-owned VAC building, effectively forcing Middlemas out of her position, when rumors of what Mayor Greg Brudnicki called “impropriety” reached them.

The VAC — which had received hundreds and thousands of dollars worth of city support from 2009 to 2015 — had lost its tax-exempt status in 2012 due to not properly filing tax documents. Middlemas allegedly covered it up, knowing the lapse, if discovered, would cost the nonprofit city funding.

In addition, there was suspicion Middlemas had stolen money, sparking a three-year investigation that was handed over to federal authorities a year ago.

According to the indictment, Middlemas was indeed stealing money.

On three occasions, Middlemas in 2014 allegedly sent the city false invoices for construction work being done to the building by Anderson Construction, pocketing the money as a “bonus” or “salary,” according to the indictment.

On two other occasions in 2014, Middlemas used a VAC debit card to rent a vacation property for personal use, according to the indictment. The charges, totaling $7,284.95, were written off as a “paint class,” “paint class fundraiser” and “preview party” to avoid detection.

As the city’s agreement with the VAC nonprofit was that any donation the city makes could be used for programming but not salary, it is possible taxpayer money was part of what was alleged to have been stolen via debit card.

Each of the five transactions is considered one count of wire fraud.

The four counts of fraud and false statements allege Middlemas knowingly misrepresented her income on her 2012, 2013, 2014 and 2015 income taxes.

Panama City was the VAC’s primary donor, contributing $619,164 from 2009 to 2015 to fund operating costs. That figure does not include the $179,252 contributed between 2011 and 2015 for renovations to the building, which the city owns. The VAC did not pay rent.

Since the scandal, the city has turned over the VAC building to the Bay Arts Alliance, which closed it and then reopened it as the Center for the Arts. Brudnicki has said greater safeties are in place to make sure the incident is not repeated.

“There is enough of an audit trail there to make sure that we won’t get hoodwinked,” he said. “We feel confident we did everything we could do in a timely manner to fix the situation.”