![The Shawshank Redemption mistake picture](/images/screenshots/78000-78999/78300_sm.jpg)
Visible crew/equipment: When Sgt. Hadley nearly throws Andy off the plate factory roof, the reflection of a boom mike is briefly visible in the shiny brim of Hadley's hat. Andy dropped the tar mop before approaching Hadley, and there are no other objects in this shot that could have caused the reflection. (00:35:00)
Chosen answer: In a nutshell, tax evasion. He's running the prison like a company doing building work with, as its described by the builder in the movie, a pool of slave labour to allow him undercut other contractors. He is skimming profit for his own pockets, along with taking bribes, etc. that Andy's creative book keeping is hiding from the IRS.