Factual error: When Red is sitting under the oak tree in 1967 and pulls the money out of the envelope, the top bill is signed by Nicholas F. Brady, who was Secretary of the Treasury September 1988 - January 1993. It's less about reading the handwriting as noting the different appearance of different signatures from different eras. (02:14:40)

The Shawshank Redemption (1994)
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Directed by: Frank Darabont
Starring: Morgan Freeman, Clancy Brown, Tim Robbins, William Sadler, Bob Gunton, Gil Bellows
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Easily one of the best films ever made. If you've not seen it, do yourself a favor and watch it as soon as you can.
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Red: Andy Dufresne - who crawled through a river of shit and came out clean on the other side.
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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.