JANA MARIE BOLTER of Manteca CA (age 49) formerly known as Jana Marie Lemerond surrendered to the court on an arrest warrant issued Friday following a criminal complaint filed in Superior Court charging two counts of felony charges of GRAND THEFT BY EMBEZZLEMENT.
Ms. Bolter is a former employee of Brown Sand Inc, a Lathrop CA business. She is accused in Count 1 of stealing in excess of $878,770 through fraudulent entries into the payroll system of the company during the years 2010-2017.
She is also accused in Count 2 of using her position with the company from years 2009-2017 to charge gift card's to the company charge account at Staples Office Supply Co taking an additional $6310 of gift cards for such merchants as Southwest Airlines, Bed Bath and Beyond, Chilli's, Toys R Us, Applebees, Panera Bread, Amazon, Olive Garden, Starbucks and Regal Cinemas all for personal unauthorized use.
In all Mrs. Bolter stands accused of using her position with the company to feloniously take over $885,081 for herself beyond her salary and benefits. She was a 25+ year employee of the firm who had risen to Controller at Brown Sand Inc.
The company reportedly discovered the embezzlement when Ms Bolter took off work briefly to view the recent total eclipse of the sun. In her absence another employee noticed duplicate pay transactions in the payroll and an investigation ensured.
The charges in this case are accusations and Mrs. Bolter is presumed not guilty of them unless and until the contrary is proved in court. She is represented by Attorney Gil Somera of Stockton CA.
She was remanded into custody pending further proceedings with bail set at $1,000,000. Her next court date is Monday October 2 nd 2017 at 830 in Department 8-B of Superior Court in Stockton CA.
District Attorney Tori Verber Salazar asks the business community to maintain strong accounting controls which include appropriate checks and balances on payroll, accounts payable, bank accounts and company credit cards. It is also a good accounting practice to rotate bookkeeping duties among employees so no one employee keeps sole control of accounting functions for extended times. The District Attorney's Office is seeing a number of such cases among small businesses and family businesses where a single person is allowed to control company accounting functions without audits and accounting controls. Periodic unscheduled rotation of job duties may help break up and expose wrongdoing.
Fortunately, in this case, Brown Sand Inc. had insurance to cover such loss.
This case was brought by San Joaquin Sheriff's Detective Division and Forensic Accountant Steven Hoslett of Stockton.
For any questions please contact Deputy District Attorney Stephen Taylor.