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Ex-clerk charged with embezzling

by NICHOLAS LEDDENThe Daily Inter Lake
| February 14, 2008 1:00 AM

Criminal charges were filed Wednesday against a woman who had previously admitted to stealing $17,500 in activity funds from Flathead and Glacier High Schools.

The actual amount missing may be much greater, authorities said.

"We may not ever know how much money was taken," said Flathead County Attorney Ed Corrigan. "But we're satisfied it was considerably more than $17,500."

Neither Corrigan nor School District 5 superintendent Darlene Schottle could put an exact figure on the amount of money Cynthia Lynn Upwall, 44, is suspected of embezzling, but both agreed it was larger than what she admitted to.

"Their findings indicated that there were further unaccounted for deposits in this individual's accounts," according to a statement released by the school district. "We will continue to work closely with the County Attorney's investigation in order to determine the source of those funds and pursue all avenues to reinstate the money if it is proven to be from school district sources."

An investigation launched by the Kalispell Police Department in December found substantially more than $17,500 in cash deposits to Upwall's accounts, said Corrigan.

"It is premature to say if she will be asked to pay more restitution," said Corrigan.

Upwall told investigators she would take money from deposits to the activity fund only when she needed it, but was never able to pay it back.

She also deposited some of the money into her husband's account and then wrote checks from that account to herself in an effort to avoid getting caught, according to court papers.

Upwall, who is charged with one count of felony theft by embezzlement, could face up to 10 years in prison and a $50,000 fine if she is convicted.

"The decision to file charges was made because… she committed a theft, but more importantly because she violated the public's trust," said Corrigan.

According to court documents, the thefts occurred between February 2003 and November 2007.

Hired by the school district in 1999, Upwall was the Flathead High School activities bookkeeper for six years and held the same position at Glacier High School when it opened last fall.

After a new employee working with Upwall at Glacier High School noticed some undeposited checks - written to Flathead High School and signed by Upwall - from 2003 and 2004, an internal central audit and independent audit revealed about $15,000 dollars was missing from student activities funds. When school district officials confronted Upwall, she confessed to taking $17,500. Most of the stolen money was cash taken from game receipts.

Upwall resigned when she was told she would be placed on paid leave during the audit process.

The school district's attorney advised officials at that time not to pursue charges against Upwall and to focus instead on getting the money back. She agreed to make full restitution by July 1. To date, she has repaid more than $14,000.

A warrant has been issued for Upwall's arrest. Corrigan expects to make arrangement for Upwall, who is currently in California, to come back voluntarily.

"Given what we have been hearing, we certainly support any action [the County Attorney's Office] would take," said Schottle. "We've learned a very tough and difficult lesson."

Reporter Nicholas Ledden can be reached at 758-4441 or by e-mail at nledden@dailyinterlake.com