Accountant on trial. Allegedly misappropriated 1.5 million PLN from company accounts

A former accountant faces serious charges for allegedly embezzling over 1.5 million Polish zloty from a construction company based in the Podlaskie region. The 34-year-old woman is accused of systematically misappropriating company funds between May 2021 and April 2023, using her position to achieve personal financial gain.

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The most serious amount, according to the indictment, over 1 million zloty, concerns purchases that were unrelated to the company's business activities. These are purchases recognized as private expenses of the accused, e.g., for branded clothing and shoes, jewelry, or household appliances.

Prosecutors have detailed the alleged scheme, which includes transferring approximately 454,700 zloty to her personal accounts by falsely listing payments to non-existent recipients. She also reportedly claimed 16,300 zloty for business trips she never took. The most substantial portion of the alleged embezzlement, over 1 million zloty, is attributed to unauthorized personal purchases, including designer clothing, jewelry, and home appliances, paid for using company accounts under the guise of transactions with fictitious suppliers.

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A lot of mess in the accounting was noticed by another accountant. The matter came to light after two months of her work, when she wanted to resign in connection with this situation in accounting. Then an audit was conducted and it turned out that, for example, invoices were not entered into the accounting system at all.

Financial irregularities first came to light during an internal audit initiated after another accountant noticed significant disarray in the company's books. The accused initially claimed system errors but eventually resigned. Subsequent investigations and an audit by an expert revealed the extent of the financial misconduct, including payments of around 500,000 zloty to a single account and numerous undocumented expenses for personal items.

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The entrepreneur assured that he never ordered such purchases and also never transferred money to the accused on a private account that would be, for example, paid out - outside the official circulation - as salaries and bonuses to employees.

The company owner, acting as a co-plaintiff, testified that the accused had gained his trust and handled payments independently. He stated he never authorized such personal purchases or off-the-books payments to the accountant. To date, the accused has reportedly returned only about 1,500 zloty of the alleged 1.5 million zloty debt. Further witnesses are scheduled to be heard in September as the trial continues.

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She has so far transferred a total of about 1.5 thousand zloty.