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Proving Embezzlement

A Virginia court addresses this issue.

Virginia
State:

Nestle v. Commonwealth of Virginia, 470 S.E.2d 133 (Va. App. 1996)

Background. A charity hired a new bookkeeper, despite its knowledge that the bookkeeper had previously been charged with writing a bad check. The charity wanted to give her a second chance. Shortly after the bookkeeper began her duties, two officers noticed problems with the books and bank deposits. They decided to conduct an internal audit. At the conclusion of the audit, the auditor reported several "substantial irregularities in the accounts." Among other things, the auditor noted that (1) the bookkeeper had written a check to herself for $250 shortly after beginning her employment that was never repaid; (2) the bookkeeper had stapled a deposit slip for $1,086 to the fund ledger account but no deposit had ever been made; and (3) the bookkeeper had issued a check to herself in the amount of $2,150.

An officer confronted ...

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Posted:
  • October 1, 1999

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