Upload
emery-patrick
View
227
Download
1
Embed Size (px)
Citation preview
Employee
Embezzlement
Presented by:
Tammy Holshu
Debra
Meth
eney
WolohanLumber
Life
styl
e
Changes
I thought she was getting her life together
and taking care of herself better.
Larry CroucherManager
Sym
pto
ms
Purchasing Large amounts of Jewelry
Donation of 22 pairs of
jeans barely wornPurchasing expensive
purses for friendsTanningHair Appointments
Manicures
Unusu
al
Behavi
or
None that deemed suspicious, She was always pleasant and a
great worker. She would
work anytime I asked.Larry CroucherShe never took vacations.Diane Gibbs & Larry Croucher
Fraud P
reve
nti
on
Contr
ols
Overridden by manager
due to limited staff and
labor dollars.
Manager to sign ReturnsTwo Signatures
RequiredTwo Cashiers on DutyCustomers were to be
call
Tim
e L
ine
1996 –
1999
• Debra Metheney was charged with Passing of Bad Checks
12-21-1996
• Fired from Wendy’s
1997 or 1998
• Hired at Wolohan Lumber Company
1998
• Debra started purchasing jewelry from Mel’s Diamond House
08-1998
• Debra Metheney ticketed for Seatbelt Violation
09-05-1998
• Debra Metheney ticketed for 71/55 Speeding and Seatbelt Violation
03-07-1999
• Debra Metheney ticketed for 64/55 Speeding
06-25-1999
1999 -
2001
• Wolohan Lumber installed new software program
09-1999
• Debra Metheney ticketed for 64/55 Speeding
10-23-1999
• Customer called in to inquire about refund
12-18-2000
• Another customer called
01-05-2001
• A meeting with George Gibson, Larry Croucher, and Diane Gibbs and Debra.
01-09-2001
• MPD Investigated the case at Wolohan Lumber
01-11-2001
• Debra Metheney was interviewed by Detective Nohe and Deputy Brockmeier
01-13-2001
• MPD returned to Wolohan’s to receive records of refunds
01-29-2001
Am
ount
of
Em
bezz
lem
ent
Sep-
99
Oct-9
9
Nov-9
9
Dec-9
9
Jan-
00
Feb-
00
Mar
-00
Apr-0
0
May
-00
Jun-
00
Jul-0
0
Aug-0
0
Sep-
00
Oct-0
0
Nov-0
0
Dec-0
00
1000
2000
3000
4000
5000
6000
7000
8000
9000
Fraudulent ReturnsRefund Fraud48%
True Re-funds52%
Column1
Marc
h 2
001 -
N
ove
mber
2001
• Copy of case file was submitted to prosecutor’s office
03-02-2001
• Debra is employed by Byers BP Store in Newport, Ohio
09-01-2001
• Violation: Cigarette Sale by Debra Metheney, Arresting Agency: Department of Public Safety
09-09-2001
• Undercover operation arranged by the Washington County Sheriff
10-19-2001
• In the Court of common Pleas, Wolohan Lumber
• Sentencing was set for December 14, 2001
11-07-2001
Nove
mber
2001
thro
ugh 2
004
• Civil case brought against Debra in the amount of $526 plus cost of $75
11-19-2001
• Court of Common Pleas, Sentencing, Wolohan Lumber
12-14-2001
• Jewelry was returned
01-11-2002
• Debra Metheney in Municipal Court for Theft, Plead not guilty. Case was Dismissed
08-20-2002
• In the Marietta Municipal Court, Byers BP Store
09-12-2003
• Charges filed against Debra for passing a Bad Check
07-12-2004
Rest
In P
eace
Robert Metheney Sr.Husband of DebraDied: 11-22-2009
Debra MetheneyDied: 04-14-2010
Refe
rence
s:
Face to Face interview with Larry Croucher (Former Manager of Wolohan Lumber, Marietta) and Diane Gibbs (Former Accounts Payable Clerk at Wolohan Lumber, Marietta)Location: Bob Evans, Marietta, Ohio Date: March 16, 2013
Marietta Police Department Report, Offense Record 23123, Detective Scott FitchDates: 01-11-2001 to 01-11-2002
Marietta Municipal Court RecordsCase 03-CRB-1734-1State of Ohio (Plaintiff) vs. Debra Metheney (Defendant)Byer’s BP of Newport, Ohio
Washington County Common Pleas CourtCase 01-CR-069State of Ohio (Plaintiff) vs. Debra Metheney (Defendant)Wolohan Lumber CompanyJournal Entry: Sentencing
Washington County Common Pleas CourtCase 01-CR-069State of Ohio (Plaintiff) vs. Debra Metheney (Defendant)Wolohan Lumber CompanyIndictment For Theft
Marietta Municipal Court Website http:/mariettacourt.comDocket Entries for Debra Metheney