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May 31, 2008

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Tom Wanek

WOW! Great insights into the scary world of embezzlement.

As if business isn't hard enough. This warning is one that every business owner should heed. Thanks for bringing this to everyone's attention Jean.

Tom Wanek

Curtis Bulgerin, CPA

Its my experience that embezzlement most of the time start small. I have seen it in its various forms over the years.

One of my clients was a doctor with a healthy general practice. He had an office manager that was with him for 15 years. He trusted her implicitly. While it is okay to trust people, you have to be able to independently verify their work. This office manager started out just stealing small amounts ($20 per day paid in cash by patients etc). Soon, she realized that the doctor was really not paying attention and the stealing was easy. Beside, she reasoned, he was making plenty of money and would not miss it. Gradually, the amounts she took became larger and eventually the doctor finally caught her because she got lazy and forgot to post a payment to a patient's account and the patient got a bill and called the doctor directly to complain. He was dumbfounded when he discovered the theft. He went back through the last years of records and the amount missing was $13,000. She never would admit how long the embezzlement went on but it likely started a few years after she started working for him and she realized that he was not paying attention to the records. There is no telling how much she really embezzled. By the time she was caught, she had spent the stolen funds and there was little the doctor could recover.

I guess the lesson learned is trust but verify. Take the time to periodically verify and review your records. Everyone is human and the temptation to steal can overcome friendships, loyalty etc.

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