Former Utah school employee accused of stealing more than $100,000

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A former Granite School District employee has been charged with stealing more than $100,000 from the district and a private employee union account.

Tracy Atkin, 53, is charged in 3rd District Court with one count each of communications fraud, money laundering, unlawful dealing by fiduciary, pattern of unlawful activity and theft, all second-degree felonies. She also is charged with two third-degree felony counts of forgery.

Atkin was working as the administrative secretary for the school district's planning and boundaries department between July 2011 and February 2016 when she stole $87,863 from the district and $17,600 from Granite Education Support Professional Association (GESPA), which is a private employee union for bus drivers, custodial and maintenance employees, according to charges and a statement from Granite School District.

Atkin was responsible for collecting building and field rental fees for the school district, which she was supposed to send to the school's accounting department for deposit in a bank.

But a school district audit revealed that Atkin took about 50 checks made out to the district and deposited them into a GESPA account at three different Granite Credit Union locations, although the Granite School District does not have an authorized account with the credit union, charges state.

In 2001, Atkin — who had sole access to the GESPA account — began making regular withdrawals from the account, stealing about $17,604 from 2011 until February of this year, charges state.

Atkin was president of GESPA from August 2011 to July 2015, and its secretary/treasurer from August 2015 through May 2016, charges state.

In July 2013, Atkin began depositing building and field rental checks made out to Granite School District into the GESPA account, the school district said. Atkin would then make withdrawals from the GESPA account, effectively laundering the funds for personal use, the school district said. She allegedly took about $87,863 in checks made out to the school district.

Dave Clark, who became president of GESPA in August 2015, told police he requested the complete financial records from the prior three years, including mandatory audit reports, but Atkin refused to provide the records, charges state.

During a GESPA audit, two unauthorized checks totaling $1,016 were allegedly written to pay for Atkin's trailer park rent. A union official told police he never signed the checks.

Granite School District spokesman Ben Horsley said Wednesday that Atkin was placed on administrative leave on Feb. 19, after their audit revealed discrepancies. She resigned about a month later

"In light of this fraud, we have been reviewing all cash receipting protocols," Horsley said in a statement. "This situation is unique and it is noteworthy that while the credit union did not commit any crimes, it may carry considerable liability for depositing checks clearly made out to the district into an account with a significantly different name. This allowed [Atkin] access to perpetuate fraudulent activities."

Atkin was booked into jail on Tuesday and released to Pre-trial Supervision.

An initial court appearance was set for Friday.