The Multiplex 10’s largely absent assistant manager, Allen, was known to frequently surf for porn on the Multiplex's computers and delegate much of his work to the other managers below him.
When the truth came out about Brian stealing from the Multiplex, Allen covered up the amount of Brian's theft in order to make it look less serious.
Some months later, Gretchen wrote a sensationalized article about Franklin organizing a video game tournament after-hours using the theater's new digital projectors, in violation of company policy, whereupon Allen convinced Franklin that the Multiplex's corporate owners considered this breach of policy theft and fired him. Allen even tried to use the opportunity to (illegally) take money from Franklin's last check, however Neil put a stop to this by alerting the local projectionist's union.
Allen had filed a different termination form with corporate than the copy they'd kept on file at the Multiplex 10 — one with a much less serious reason for termination, presumably (as with Brian's termination) so that it wouldn't be scrutinized as closely by corporate. Unfortunately for Allen, Neil was onto him. After Neil learned that Allen had covered up the amount of Brian's theft in order to withhold his last paycheck for himself (in the same way he had done later with Franklin), he alerted the Multiplex 10's corporate parents' accounting department, and an investigation revealed other "irregularities."
Allen was "laid off" not long after.