Jefferson County Public School employee arrested for embezzlement in Kentucky

FROM EXAMINER.COM -


A Jefferson County Public School elementary school counselor has been accused of stealing money from a fundraiser she coordinated. According to arrest records, Kelly B. Moon, 42, was employed by the JCPS as a counselor at Middletown Elementary school

Police said while at Middletown, Moon organized a school fundraising program called, The NED Show” from All for KIDZ, a company out of Lynnwood, Washington. The Ned Show is paid for by merchandise sold at performances. Moon admitted that she knew she was obligated to pay for The NED Show no later than ten days after the show’s March 4 performance. The merchandise was invoiced by All for KIDZ at $3,367.50.

According to arrest records, Moon admitted that she made two deposits totaling $588 from the performance’s proceeds into her personal bank account. She also told police she intentionally kept checks, money order and cash from the show totaling approximately $222, and that additional checks made out to The NED Show totaling $664 remained under her control until June 2011.

As previously reported, embezzlement happens more frequently when one staff member has control over the cash flow by writing checks, making deposits, balancing the monthly bank statement, writing payroll checks and even filing tax returns. Separation of duties is highly encouraged for all companies and organizations, no matter how small the dollars may be.