Study: Women Lead in Charity Embezzlement

A study in New Zealand and Australia determined that more women than men defraud their nonprofit employers. 

Acording to a story in the Canterbury (Christchurch) Press, the research included more than 500 nonprofit organizations in both Australia and New Zealand.  In contrast to studies of for-profit fraud, this one also showed that the typical nonprofit perpetrator as slightly older (40s vs 30s), paid staff, but  not necessarily in an accounting position.  Amounts were smaller in nonprofit cases, 90% being less than NZ$50,0000 (NZ$1 = US$0.63) vs. an average of NZ$300,000 for a for-profit company. 

The story did not mention whether the more common occurrence of women perpetrators reflected the fact that more women than men work in nonprofit organizations.  It noted that most fraud is detected by internal controls and tips from other employees. 

An oddly parallel story appears in the Richmond (Virginia) Times Dispatch, reporting that a theft of $20,000 from a PTA was admitted by one Victoria Jewel Gregory.  Since the organization's budget was only $35,000, it left the organization scrambling. 

This story also reports on embezzlement of $60,000 from the Bacon District Fire Department allegedly by its assistant fire chief William Ferrell, now on trial, and also the Bristol Regional Speech and Hearing Center, slowly being repaid part of the $235,000 of bingo proceeds after the conviction of two men, Billy N. Hoss Sr. & Jr. 

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