A bookkeeper who embezzled £60,000 from her employer has been jailed for 18 months.
Catherine Bryceland, 50, of Wellgrove Street, transferred money from the bank account of her employer — Raymond Gloag, Painters and Decorators — into her own personal account.
And she wrote herself cheques which director Raymond Gloag had signed blank, trusting her to use them for business as the company required.
Fiscal depute Donna Brown said the embezzlement was discovered after 18 months and added: “During that period the accused transferred money into her own personal bank account.
“The amateur nature of this embezzlement was discovered upon forensic examination of documents and the accused’s bank statements.
“She made cheques payable to herself, which was easy to do given that Mr Gloag trusted her so much with the financial affairs of the company.
“He would simply sign his name to a number of blank cheques.”
Bryceland used the £60,000 to purchase cars, holidays and jewellery, amongst other things.
The court heard the company went into administration in 2011 but the fiscal said that the Crown “did not suggest Bryceland was responsible”.
The fiscal added: “However, she did abuse her position of trust within the company for her own personal gain.”
Solicitor advocate Grant Markie said: “The company ultimately went into administration but the removal of funds on her behalf did not cause that. It couldn’t have helped but it did not cause the firm’s demise.
“She had fairly restricted accounting ability and was left in control of a business with a fairly substantial turnover without proper training or qualifications.”
Bryceland admitted embezzling £60,000 from Raymond Gloag Painters and Decorators, Unit 4, Angus Works, Fairbairn Street, while employed as a bookkeeper between July 1 2007 and December 31 2008.
Sheriff Michael Fletcher said: “This was a serious offence. Extending over 18 months, you embezzled £60,000.
“You simply took advantage of a surprising degree of naivety by your employer.
“It was sophisticated enough for you to avoid suspicion on the part of your employer, but obviously didn’t fool the accountants.”
Raymond Gloag declined to comment on the sentencing.
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