Is Inexperience An Excuse For Employee Embezzlement?

Written exclusively for My Community Workplace for Religious Organizations

Kaitlyn L. Fisher, a 31-year-old former employee of the Presbytery of Kendall in Idaho Falls, Idaho, was sentenced for embezzling more than $330,000 from the church organization.

Initially, Fisher faced 15 counts, including grand theft, state income tax evasion, perjury, and using a computer to defraud or obtain money. She pled not guilty at first, but later entered a plea agreement and pled guilty to three counts in exchange for dropping the remaining charges and a recommended minimum sentence of three years.

On November 6, District Judge Bruce Pickett sentenced Fisher to three to 10 years in prison and ordered her to pay over $330,000 in restitution.

Fisher used the embezzled funds for personal expenses, including purchasing a 2018 Honda 4-wheeler; paying a landscape designer; and finishing her basement. Her attorney argued that the embezzlement stemmed from severe financial hardship, including her husband's job loss and substantial medical expenses. However, the judge was unimpressed with any excuses for her actions.

The Presbytery of Kendall oversees at least 12 eastern Idaho Presbyterian churches and is part of the Presbyterian Church USA.  https://ministrywatch.com/idaho-presbytery-employee-sentenced-for-embezzling-330k/ (Dec. 08, 2024).

Commentary

The attorney for Fisher stated:

…that Fisher lacked professional accounting experience and suggested the theft might have been detected sooner had the organization exercised stronger oversight of its financial operations.

Lack of "professional accounting experience" is not a reason why employees of religious organizations, or any type of organization, steal. It is, however, a reason why religious organizations can become susceptible to theft by their employees.

Without proper accounting knowledge, an employee may fail to maintain accurate financial records. This can result in discrepancies that go unnoticed, providing opportunities for embezzlement.

Inexperienced individuals may not implement or understand the importance of internal controls and oversight. This lack of supervision can create an environment where fraudulent activities can occur undetected.

Proper documentation is crucial in accounting. Inexperienced individuals might fail to keep thorough records, making it easier to manipulate financial data and cover up embezzlement.

The final takeaway is that religious organizations should hire employees with verified accounting experience and impeccable references to manage finances and contract with outside experts to audit their financial department.

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