Here is another example of an employee in a Salt Lake City, Utah College who embezzled $300,000 because the college had poor accounting controls. One upcoming audit from the Lake County School District (to be issued in late August, 2007) indicates that there are weaknesses in internal and cash controls over student cafeteria cash collections.
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Vickie C. Murray, 57, of Ephraim, was charged in Manti's 6th
District Court with 23 counts of communications fraud, all
second-degree felonies which are punishable by up to 15 years in
prison.
She pleaded guilty to eight of the counts, and the rest were dismissed.
Murray was employed by the college from April 1984 to April 6, 2007.
Sanpete County Attorney Ross Blackham said Murray was the head
cashier, but worked at the counter taking student payments and cashing
checks in addition to supervising other cashiers.
"She skimmed from what was coming in, a little at a time," Blackham told The Tribune.
"The college audits their operation on a regular basis," he
noted. "But I've seen a lot of good auditors who don't catch
embezzlers."
Murray, who spent all but $5,500, claims she turned herself in.
Blackham said Murray's self-surrender came in the course of
being asked "hard questions about some of her accounting procedures by
a supervisor."
Judge David Mower fined Murray $1,000 and ordered her to pay $315,000 in restitution to the college.
The judge placed Murray on probation for 36 months, but reserved the right to lengthen the probation if Murray needs more time to pay the restitution.
- Stephen Hunt