WSJ.com ::WorldCom Inc.’s former finance chief, Scott Sullivan, has given federal prosecutors a broad outline of discussions he had with Bernard Ebbers, the company’s former chief executive, about the company’s fraudulent accounting practices, according to people familiar with the matter. But people who have been briefed on the discussion say that Mr. Sullivan’s outline, known as a “proffer,” about his discussions with Mr. Ebbers falls far short of helping prosecutors to directly link Mr. Ebbers to the company’s accounting improprieties.