The definition of embezzlement is the theft or misappropriation of funds placed in one's trust or belonging to one's employer.

It can occur in businesses, nonprofit organizations, or school and sport booster clubs. Almost every year there are reports of this misappropriation of funds in our area, many times with volunteer organizations.It can be as minor as a store clerk pocketing a few bucks from the cash register or it can be on grander scale involving falsely expensing or transferring funds into personal accounts.It usually will occur in an organization where internal controls or checks and balances are weak, and it is often a person who the organization trusts.Either small or large the chargers are very serious and are a punishable crime with fines and prison time.Many times a person may take the funds with the idea of returning the money once they get over a financial hurdle in his or her life.Other times they may be disgruntled and feel the money is owed to them. It can occur in smaller amounts over years before being detected.Businesses and volunteer non-profit organizations need to safeguard themselves from the possibility of this occurring. Some internal controls need to be put in place. This could be separation of duties which can be having two people doing one job. A simple example of this is a movie theater has one person sell the movie ticket and then another person collects the ticket. Businesses should balance their cash drawers daily. Organizations can have a system in place where two signatures are required on all checks. There should be a regular review of all financial reports and monthly reporting to board members or other members of the organization.The Tamaqua Area Chamber of Commerce will be presenting a seminar on embezzlement and ways to prevent and safeguard your organization. This important and informative breakfast program will be held from 8 a.m. to 9 a.m. on Nov. 10 at the Tamaqua Arts Center. A light breakfast will be provided. Chamber members as well as non-Chamber members are encouraged to attend.Presenting at the workshop will be Rich Shupp, president of Cloud Service Center, who is a certified QuickBooks Pro Advisor.He will demonstrate how to locate discrepancies in QuickBooks that can be used to misappropriate funds.Pennsylvania state trooper Bernard J. Walasavage will discuss the preliminary investigation and the use of subpoenas and search warrants to assist with gathering all types of records and evidence and obtaining the initial interviews to move the case forward. In addition, Trooper Walasavage will discuss the aspects of obtaining a forensic audit.Finally, Schuylkill County District Attorney, Christine Holman, will discuss the prosecution of embezzlement cases and how to prevent this from happening in your organization.For more information on the program and to register, contact the Chamber office at 570-668-1880. Reservations are requested for this event.