A teacher at Elsinore High School in Wildomar, California, recently pleaded not guilty to misdemeanor embezzlement after an accounts payable audit conducted last year found that several thousand dollars were missing from the school's graphic arts club account, according to the Wildomar Press Enterprise.
Scott Bammes was able to provide documentation that proved the majority of the money had been used to cover legitimate expenses. However, auditors determined that Bammes misappropriated approximately $500 from the Tiger Graphix program, for which he was the advisor.
The news source explains that the program is a vocational initiative that teaches students graphic arts techniques, such as silk-screening, in conjunction with business skills. Although the money students make from the sale of their self-made products belongs to the district, Bammes fraudulently pocketed a portion of the funds.
The progress of the AP audit was significantly impeded by the fact that the club's financials were not in order. If they had been, the precise nature of Bammes' embezzlement would have been more immediately apparent. This underscores the importance of keeping comprehensive, up-to-date financial records and conducting regular AP audits.