Michelle Miller, 52, a Mandeville, Louisiana, bookkeeper appeared in Jefferson Parish Magistrate Court Tuesday and pled not guilty to crimes against a Metairie construction company - theft valued at more than $25,000, in addition to money laundering, and forgery.

Miller was arrested March 20 following an investigation by the Jefferson Parish Sheriff's Office. Miller's boss reached out to authorities in January after his bank notified him about a suspicious check, the Sheriff's Office said.

The bank informed the business owner that a woman had come in and attempted to cash a check from his business for $5,265. The owner told the bank not to issue any cash.

Investigators later learned the check had been written by Miller on behalf of the business and made payable to cash, something that isn't a standard practice for his business, the Sheriff's Office said.

The company's owner then reviewed other checks managed by Miller and made payable to cash. He found 18 checks, issued between July 2025 and January 2026, totaling $44,552.

Miller was the only bookkeeper for the company and the only person with access to the business' physical checks, according to authorities. Only she and the owner had the authority to approve checks through the company's system.

Michelle Hunter "Bookkeeper charged with theft, money laundering from Metairie construction company" www.nola.com (May 13, 2026).

Commentary

To help prevent employee check fraud and embezzlement, employers must have risk management steps in place:

• Develop, distribute, and enforce a policy promoting honesty and integrity and prohibiting embezzlement and employee theft. Have all employees acknowledge in writing the receipt of and understanding of the policy
• Develop and enforce standards of checks and balances regarding allocation of resources via checks including signature authority and when and for what amounts multiple signatures are required
• Avoid providing signature authority to one person without oversight and frequent review
• Limit access to blank checks
• Prohibit issuing checks with blank fields
• Prohibit and prevent the printing of checks without authorization
• Prohibit employees from writing checks to themselves or endorsing checks personally
• Prohibit employees from using checks to pay for personal expenses
• Prohibit employees from holding checks for customers/clients or vendors
• Prohibit employees from accepting post-dated checks from other employees for cash or goods without authorization
• Strictly limit the number of employees with the authority to write or sign checks
• Closely monitor and limit access to signature stamps
• Consider prohibiting the use of signature stamps on checks issued from the organization's accounts and/or over a certain amount
• Investigate any unauthorized and excessive use of signature stamps
• Prohibit employees from endorsing checks to themselves or using any organizational checks to pay personal bills
• Keep track of and account for all blank organizational checks
• Perform due diligence on all employees with check signature authority, including criminal background checks
• Do not provide signature authority or check management authority to employees with a history of embezzlement, fraud, or other fidelity crimes
• Create a system of oversight so multiple people can view and/or oversee how checks and other negotiable instruments are utilized
• Train employees on your organization's standards for accepting/rejecting checks and, if applicable, other negotiable instruments
• For tracking of access to online bill paying systems, do not permit sharing of identities. Require each person with access to have his/her own unique user ID and password
• Train employees to secure their online identities and organization bill paying systems, including auto-pays from checking accounts and not writing down, changing, sharing, and/or employing weak passwords
• If possible, use cameras to visually record all register transactions including accepting payments via check
• Review video footage when investigating reasonable suspicions of check fraud
• Disclose to employees that all transactions are visually recorded
• Use an up-to-date accounting software program
• Make certain that your accounting software or equivalent records all transactions including tracking all check transactions as well as checks printed, deleted, and/or altered
• Use an up-to-date and secure online bill paying system that allows your organization to easily and safely monitor all transactions, including online payments via check and wire transfer as well as all auto-pay transactions
• Make certain your online banking services allows your organization to monitor when checks are cashed, the amounts for the checks, and provides images of the front and back of every cashed check
• Require that receipts be offered for any purchase and/or transaction
• Promptly investigate all complaints from customers, employees, or others regarding not being offered a receipt or altered checks paid to your organization
• Ensure different employees are involved in different aspects of managing organization finances including tracking account receivables and payables
• Provide a means for employees and others to report suspicions of wrongdoing - including charges of forgery, employee embezzlement and/or theft - easily, safely, and without retaliation
• Consider a third-party mechanism for employees and other workplace participants to anonymously report suspicions of wrongdoing, including check fraud
• Investigate all suspicious or unusual check activity or suspicions of forgery or fraud in a timely and professional manner
• If an investigation is warranted, use a person trained in investigating employee crime, theft, or embezzlement and/or a person experienced in forensic accounting
• If embezzlement or fraud is detected or reasonably suspected, consult legal counsel immediately
• Do not terminate a person or make accusations of embezzlement, fraud, or other fidelity crimes without seeking information from law enforcement and advice from an attorney