ozarks columnist
Published Monda=
y,=20
November 5, 2007
=20
E-mail this story
Printer-friendly=20
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Trusted workers make ideal embezzlersBoth are women, both sweet as pie. One quiet, living in a h=
ouse=20
you couldn't find dust in if you had a squadron of=20
white-glove-wearing swipes. The other, always smiling, congeni=
al, so=20
ready to talk about her children. Photos of them all over her =
desk.
The second woman embezzled twice from the same company. The=
first=20
time a relative paid off her bill and she was allowed to keep =
her=20
job. Then she did it again.
The guilty plea of former Springfield Municipal Court emplo=
yee=20
Rhonda Bateman =E2=80=94 a trusted employee who admitted to st=
ealing $25,000=20
=EF=BF=BDleft me with the stupefied feeling I'd had when I rea=
lized the two=20
earlier women had embezzled:
How, when so many =
business=20
offices keep track of every dime you spend? Why, when so many =
of us=20
live with the innate certainty that soon as we touch an illici=
t=20
dime, the office sprinklers and tornado alarms will go off?
The how isn't so hard to figure, says Greene County Prosecu=
tor=20
Darrell Moore. "Part of it is because people will not invest i=
n a=20
safeguard, because they trust this person." Nice as pie. "They=
don't=20
separate responsibilities and don't want to spend the money" f=
or=20
professional accounting and establishing solid internal contro=
ls.=20
"This happens frequently to small doctors' and dentists' offic=
es."
"Most of the time the people who were involved in this have=
=20
earned great positions of trust," says Jeffrey Roberts of acco=
unting=20
firm BKD LLP. Roberts is a certified public accountant and a=20
certified fraud examiner.
The laundry list of methods embezzlers use includes a lot t=
hat=20
aren't sophisticated, Roberts says. "One person who knows how =
to=20
hide things from the business owner, and sometimes they know w=
hat=20
kinds of things auditors look for."
To find what went wrong, fraud examiners go to the bank rec=
ords=20
that can't be doctored by a human hand, he says. "Sometimes we=
can=20
figure it out in a day or two, especially if you have a manage=
r who=20
hasn't seen the information or has seen false information."
Springfield dentist Gary Buzbee's office was one of those=20
businesses without inner controls, with the same woman handlin=
g all=20
the money and the paper trails for several years.
"We didn't have QuickBooks or anything, then we brought som=
ebody=20
in to do online accounting," Buzbee says. "When he started dig=
ging=20
into this, he said, 'Something is not right here.' He was goin=
g=20
through the bills and they had her name on them, rather than t=
he=20
office name. He checked to see if the money was going to a Buz=
bee=20
account: No. It was going into a separate account =E2=80=94 he=
rs. And we=20
paid the lady $60,000 a year!"
The "why" is still hazy to me. There seems to be one common=
=20
thread among psychological and criminology researchers' theori=
es,=20
however. Embezzlers have some sort of perceived financial prob=
lem=20
they think their theft will solve and are able to justify and=
=20
rationalize taking money that isn't theirs. They even tell=20
themselves, "I'll pay it back later," although later never com=
es.
Some of the profile factors Roberts has picked up in his st=
udies:
- Embezzlers are not saving the money for retirement =E2=80=
=94 they're=20
spending it now on department store binges, trips and gambling.
- "Once it starts, it very, very rarely stops," Roberts say=
s. "I=20
don't know of any we've dealt with who have stopped.
- They're wired differently than most criminals. "There is =
very=20
little difference between an embezzler and a normal citizen, b=
ut a=20
vast difference an embezzler and someone doing another type of=
=20
criminal activity, say a bankrobber."
And just how prevalent is the crime? The Springfield Police=
=20
Department has approximately 887 stealing, fraud and embezzlem=
ent=20
cases working, says Maj. Steve Hamilton, head of the Springfie=
ld=20
Police Department Investigations Division. Of those, approxima=
tely=20
222 are classified as embezzlement cases, he says. And Hamilto=
n says=20
those were just the ones the department knows about.
"A lot of (businesses) handle it in-house," he said.
Ditto, Roberts says. Probably only 60-70 percent of cases a=
re=20
eventually handed over to police, he says. The business owners=
may=20
be embarrassed, want to make private arrangements with the emp=
loyee,=20
or simply not want the crime to become public. Buzbee did want=
his=20
business's victimization to become public, but it wasn't and h=
e's=20
angry. He won restitution in his case, but the woman was not=20
prosecuted for the crime.
All of this doesn't even begin to address the mantra citize=
ns=20
have been screaming since the Municipal Court money disappeare=
d:
"How did this happen in a city the size of Springfield, and=
in=20
the division of the government where the rest of us go to pay =
up for=20
our own sins?" All those trespasses for which we atoned slid i=
nto=20
the pockets of a pilferer, and now we'll have to make up the=20
shortfall without even getting the fun of trespassing.
Before this, if you'd asked me which department of the city=
would=20
be the least likely to be ripe for theft, I would have said th=
e ones=20
where the judges and police officers hang out. I wouldn't have=
given=20
an embezzler a Chihuahua's chance in a dogfighting ring.
Moore says we'll find out the how and the who Nov. 9 when, =
in=20
response to Sunshine Law requests from local members of the me=
dia,=20
he will release the transcripts of the grand jury hearing that=
led=20
to Bateman's indictment. The only thing that could delay the N=
ov. 9=20
unveiling is if the defense files a motion to set aside Batema=
n's=20
sentencing, he says.
In the grand jury hearing, Moore says former employees test=
ified=20
that they saw problems and told higher-ups an audit was needed.
"I think clearly there was negligent oversight," Moore says=
. "The=20
city finance department saw shortages that weren't being recog=
nized.=20
Part of the reason (for the large sum embezzled) is that city=
=20
officials wouldn't push it, and City Council has responsibilit=
y,=20
too," for overseeing the city's money.
We may have paid a lot for the show we're going to get when=
the=20
documents are opened, but it's likely we won't see a better on=
e for=20
a long time.
Sarah Overstreet's column runs Monday, We=
dnesday=20
and Friday. She can be reached at soverstreet@news-leader.com =
or=20
836-1188.
<=
!--END PLUS1 FIELD-->
Rhonda Bateman, =
a former=20
Springfield Municipal Court employee, is handcuffed Oct. 29 af=
ter=20
being sentenced to 10 years in prison. News-L=
eader File=20
Photo
Sarah=20
Overstreet: Trusted workers make ideal embezzlersSarah=20
Overstreet: A living bit of priceless heritageSarah=20
Overstreet: Being entertained is easy with burgeoning=20
optionsSarah=20
Overstreet: Anti-illegal push to get interestingSarah=20
Overstreet: Animals without proper protectionSarah=20
Overstreet: Amber Alert impactSarah=20
Overstreet: Time to discuss concernsSarah=20
Overstreet: Inequities =EF=BF=BD a fact of life in schools=
Sarah=20
Overstreet: Dangerous eyesore soon to come downSarah=20
Overstreet: Children are traveling unsafe routes to=20
schoolSarah=20
Overstreet: Questions? Good; Hollering? BadSarah=20
Overstreet: Woman, city at odds over waterSarah=20
Overstreet: It takes a village to get around county lawsSarah=20
Overstreet: Brain work needed to resolve squareSarah=20
Overstreet: Gift really an unfair tradeSarah=20
Overstreet: The educating of Bill O'ReillySarah=20
Overstreet: Where is our John Ashcroft?Sarah=20
Overstreet: Walking a dangerous lineSarah=20
Overstreet: Just waiting for a tragedySarah=20
Overstreet: A new wave of 'China syndrome'Sarah=20
Overstreet: Maddening situation on Indian Point RoadSarah=20
Overstreet: Health care quagmire
<=
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