In Bailey v. State, 87 S.W.3d 122 (Tex. Crim. App. 2002), the City of Houston entered into a contract with C & C Services to provide flagmen. Id. at 125. The flagmen allegedly submitted false time sheets to the City of Houston. Id. C & C Services paid the defendants based on their daily time sheets. Id. The City of Houston later reimbursed C & C Services. Id. The trial court granted the defendants' motions for directed verdicts because the State had alleged the City as the owner of the funds, as opposed to the owner of C & C Services. Id. The issue on appeal in Bailey, however, was whether the State could re-indict the defendants on behalf of another owner. Id. The facts in Bailey are distinguishable from this case. In Bailey, an attorney for the City testified during the bench trial that she was not aware of any conditions in the contracts that would require the city to monitor checks written by the independent contractor to the workers and the opinion does not indicate that the defendants ever misrepresented their work directly to the City. Id.