Female school accountant's trick to embezzle billions from budget

Embezzlement accountant, request trial in absentia

Vuong Thi Nga (born in 1968, residing in Nghi Lien commune, Vinh city) was formerly an accountant at Nghi Van Secondary School (Nghi Loc district). During her work, Nga was considered a capable person. Therefore, when the case of Nga and treasurer Le Thi Tu (born in 1964, residing in Nghi Van commune, Nghi Loc district)embezzlementThe property by falsifying teachers' salaries in the school to enjoy the difference surprised many people.

According to the document, Vuong Thi Nga holds the position of chief accountant of Nghi Van Secondary School. Nga is the person with the position, authority, and responsibility for making salary estimates and paying salaries to teachers in the school. From 2013 to 2017, taking advantage of the loose control mechanism of competent authorities, Nga intentionally made incorrect salary tables to be approved by the District Finance and Planning Department, and submitted to the Nghi Loc District People's Committee to decide to allocate a higher budget than the actual regulations. Nga's purpose was to withdraw more money than the actual salary level the school was granted from the Treasury.

Defendants Le Thi Tu (standing) and Dau Thi Tan (in blue shirt sitting behind), while defendant Vuong Thi Nga asked to be absent due to a serious illness. Photo: Tran Vu

During the period from 2013 to 2014, salary payments were made in cash. After the State Treasury accepted the payment, Tu went to the State Treasury of Nghi Loc district to get the money to pay the teachers. After paying the teachers, there was some extra cash, but Tu did not inform the principal and told Nga, "There is still some money left over." Nga said, "I earned this money, don't worry." Hearing Nga say that, Tu agreed with Nga to split the money in half. During this period, Vuong Thi Nga and Le Thi Tu embezzled more than 400 million VND.

From 2015 to 2017, the Treasury transferred the form of salary payment to teachers through bank accounts. With the purpose of appropriating money, when creating a list of staff and teacher accounts at the school, Nga created an additional account under her husband's name, Nguyen Huy Tieu. Every month, Nga transferred the difference due to the increase to her and her husband's accounts, totaling more than 733 million VND.

In addition to the money that Nga and Tu embezzled, Nga also miscalculated the salaries of some teachers in the school, resulting in teachers receiving salaries higher than the regulations by a total of nearly 400 million VND. The investigation agency determined that the total amount of money that Vuong Thi Nga incorrectly estimated the school's salary fund to be higher than the actual amount was more than 1.5 billion VND. Nga embezzled more than 940 million VND. Tu embezzled more than 200 million VND.

Husband apologizes on behalf of wife and asks for reduced sentence

After the investigation agency discovered the case, Vuong Thi Nga and Le Thi Tu were prosecuted for the crime of embezzlement of property. Principal of Nghi Van Secondary School Dau Thi Tan (born in 1964, residing in Dong Vinh ward, Vinh city) was prosecuted for the crime of "Lack of responsibility causes serious consequences”.

At the recent trial of the three defendants, due to a serious illness, defendant Vuong Thi Nga submitted a request to be tried in absentia and was approved by the panel of judges. Previously, the Provincial Court had brought this case to trial many times but had to postpone it due to defendant Nga's absence. At this trial, the panel of judges announced the testimony of defendant Vuong Thi Nga. Content: Admitted to falsifying salaries and allowances of teachers in the school to receive the difference.

In the witness stand, defendant Tu expressed remorse. Defendant Tu admitted that he knew that accountant Nga had falsified teachers' salaries and allowances to appropriate the excess money, but did not report it to the principal. Defendant Tu admitted that because of greed, he had shared more than 400 million VND with Nga. "The defendant is very remorseful for what he did. After the incident was discovered, he returned the embezzled money to the investigation agency," defendant Tu stated and begged for a lighter sentence because of his old age and poor health.

Prosecuted for the crime of Lack of responsibility causing serious consequences, defendant Dau Thi Tan, former Principal of Nghi Van Secondary School, admitted that the lack of inspection and omissions led to the failure to detect the wrongdoings of the accountant and cashier. Defendant Tan said that this was partly because she had only received in-depth training in her field of expertise, and “did not understand accounting well”. Defendant Tan asked the court to consider reducing her sentence.

Also at the trial, the representative of the teacher who received the salary and allowances that were higher than the regulations transferred by Nga said that after the investigation agency got involved, the money was returned. A teacher who asked to remain anonymous shared that at the time the inspectors started investigating, although he had transferred jobs, he cooperated with the investigation agency and returned nearly 9 million VND in difference. “I myself did not know about the accountant's work. In fact, there was a month when I saw that my salary was several hundred thousand higher than the previous month, but I thought it was the allowances so I did not pay attention until I knew about the incident,” this teacher shared.

Defendant Vuong Thi Nga's husband asked for a reduced sentence for his wife who is suffering from a serious illness. Photo: Tran Vu

Before this trial took place, defendant Nga had influenced her family to compensate the investigation agency with 900 million VND, the defendant asked to gradually compensate the remaining 40 million VND. Attending the court, the defendant's husband apologized to the school and apologized to the departments and agencies of Nghi Loc district. The defendant's husband said that his wife, defendant Nga, is currently in very poor health. "My wife has had both legs amputated, her life is now measured in days and months, I ask the court to consider reducing the sentence for defendant Nga," the defendant's husband stated.

The panel of judges determined that Vuong Thi Nga was an accountant, playing a decisive role in establishing, estimating, and calculating the salary payments for teachers in the school, and was responsible for indirectly managing the school's salary fund at the Treasury through establishing estimates, signing and approving accounting documents, and budget withdrawal papers. Nga proactively created a false salary table to be assigned a higher salary estimate than the actual regulations, with the aim of having money from the budget allocated to pay teachers according to their benefits, and personally embezzling the remaining amount. Therefore, bringing the defendant to trial was the right person, the right crime. Defendant Nga must bear criminal responsibility for the total difference in the amount of money due to incorrect declaration that Nga and Tu embezzled, which is more than 1.1 billion VND.

Le Thi Tu was the school's treasurer. From January 2013 to March 2014, after discovering that more than 400 million VND was left over after paying teachers' salaries, Tu did not report it to the principal but agreed to split the money with Nga. Therefore, Tu must be held responsible as an accomplice for the crime of embezzlement.

Dau Thi Tan is the Principal of Nghi Van Secondary School, responsible for the management and use of the state budget. Due to her trust in the accountant, she did not annually check the accounting documents and vouchers that Nga submitted for signature, allowing Nga to intentionally create a higher salary estimate than the regulations. Tan also did not strictly control the activities of the cashier, resulting in monthly surplus money after salary payments that Tan did not detect. Therefore, Dau Thi Tan must bear criminal responsibility for the act of Lack of responsibility causing serious consequences.

Considering the case as a whole, the court sentenced Vuong Thi Nga to 7 years in prison and Le Thi Tu to 3 years in prison, suspended for the crime of embezzlement. Defendant Dau Thi Tan received a 12-month non-custodial reform sentence for the crime of lack of responsibility causing serious consequences.