ebbers  aware  of worldcom fraud former worldcom boss bernie ebbers was directly involved in the $11bn financial fraud at the firm  his closest associate has told a us court.  giving evidence in the criminal trial of mr ebbers  ex-finance chief scott sullivan implicated his colleague in the accounting scandal at the firm. mr sullivan  worldcom s former number two  is the government s chief witness in its case against mr ebbers. mr ebbers has denied multiple charges of conspiracy and fraud.  senior worldcom executives are accused of orchestrating a huge fraud at the former telecoms company in which they exaggerated revenues and hid the cost of expenses. the firm was forced into bankruptcy  the largest in us history. mr sullivan  42  pleaded guilty to fraud last year and agreed to assist the government with its case against mr ebbers.  prosecutors have alleged that mr ebbers  63  directed mr sullivan to hide the true state of the company s finances by providing false information to the firm s accountants. mr ebbers has denied all the charges  saying he was unaware of the fraud. his lawyers claim that their client was unfamiliar with detailed accounting practices and left that side of the business to mr sullivan.  however  on monday mr sullivan named mr ebbers as one of five executives who participated in the accounting fraud.  he [ebbers] has got a hands-on grasp of financial information   mr sullivan told a new york court. on his first day of questioning  mr sullivan admitted to falsifying the company s financial statements.   we did not disclose these adjustments   he said.  we did not talk about these adjustments and the information was false.  mr sullivan said his former boss knew more about accounting matters than many chief financial officers and described him as  detail-oriented .  he portrayed mr ebbers  a charismatic businessman who built up worldcom from a small regional operator into one of america s largest telecoms firms  as obsessed with costs.  he would talk about that there were more coffee filters than coffee bags and that means employees are taking coffee home   he said.  we needed to cut expenses. we needed to cut a lot more than coffee expenses.  mr sullivan is at the centre of the government s case against mr ebbers. mr ebbers could face a sentence of 85 years if convicted of all the charges he is facing.