Reference no: EM133080925

Question - A former volunteer with a local nonprofit was charged with theft this week after allegedly embezzling more than $2,000 over several years according to police.

Michelle Hamby, a former volunteer with the Ellsworth Little Eagles Wrestling Club, was charged after police said she used the organization's debit card to make personal purchases and other fraudulent charges.

Police began investigating the 42-year-old Ellsworth woman in February, after a complaint came in that there were discrepancies in the Little Eagles' bookkeeping records, said Ellsworth Police Chief Glenn Moshier.

The Little Eagles make donations to other organizations, such as the University of Maine at Orono and Husson University, Moshier said.  Money for the donations was withdrawn from the account, but "it doesn't appear that those donations were ever made."

There was also a "fraudulent payment to a coach," he said.  The discrepancies date back to April 2016, according to police records.  The total amount missing is $2,088.74, according to a police report, and the club is seeking restitution of that amount.

Board members for the Little Eagles declined to comment on the case and The American was unable to reach Hamby for comment by press time.

Discussion Post: share your thorough answers to the following questions:

-Discuss the general internal control and procedural weaknesses that contributed to this theft.

-Using the 5 Elements of Internal Control procedures discussed in the textbook, provide a thorough discussion of internal control procedures the Ellsworth Little Eagles Wrestling Club should implemented to alleviate future fraud.