An accountant accused of embezzling $5 million from the state was jailed in Sacramento after waiving extradition from Arizona, where he was arrested last month, Sacramento Dist. Atty. Steve White announced. Louis Fowler, 35, a former accountant for the state Department of Water Resources, is accused of creating a phony agency in 1985 named the "Sacramento Community Services District" and issuing a series of checks totaling $5 million to it for water treatment work. Fowler quit his state job and moved to Arizona before the alleged embezzlement scheme was discovered.