Woman Sentenced to over 3 Years for Embezzling

Woman Sentenced to over 3 Years for Embezzling

A former office manager in an independent sporting goods distributor has been sentenced to 37 months in federal prison for embezzling nearly $370,000 from her Los Alamitos-based employer.

Julianna James England, 51, of Cedar Rapids, Iowa, was sentenced Monday by United States District Judge James V. Selna. In addition to the prison term, England was ordered to pay $368,152 in restitution.

Following a trial in February, England was found guilty of three wire fraud charges for using company checks and credit cards to embezzle money from her former employer, Callan Western Sales Company (CWS).

The evidence at trial showed that England used company credit cards and wrote company checks to herself to obtain the company’s funds. As part of her scheme, she altered company records and created false bank stubs to give to the company’s accountant.

England was hired by CWS in 2000 to be a part-time secretary and office manager in charge of office administration, which included preparing checks for the signature of Michael Callan, the company’s founder. England was also in charge of maintaining the company’s check ledger, coding the payments, and providing monthly bank statements to the company’s accountant.’

From March 2003 until July 2007, England wrote at least 55 checks payable to either herself or her creditors totaling more than #33,000. To cover her tracks, England wrote false notations on the check stubs to indicate payment to a legitimate company vendor. After using these checks for her personal use, she altered the company’s bank statements and provided these altered statements to the CPA.

England also used company credit cards for unauthorized expenses which totaled nearly $280,000. She used Visa and American Express credit cards issued to CWS for personal expenses and made unauthorized online payments from the company’s bank account in an attempt to conceal unauthorized purchased.