Lambert allegedly defrauded the school district for more than $750,000. Lambert was sentenced for federal charges of theft in 2016 to 40 months in prison and ordered to pay back $500,000 in restitution. The story of Lambert at BISD begins in 2002, when Lambert was hired by the district as a teacher. She would eventually be promoted several times, finally to assistant superintendent, a position in which she remained until her retirement in 2014. During the course of her employment, she is charged with embezzling more than $750,000 from BISD. Here are descriptions of the schemes in which she participated/orchestrated: Booster Club funds: Lambert took control of the Booster Club from the parents who had been running it. She gained full access to the booster club's funds, which were not subject to BISD oversight or audits. She began taking money from the booster club; she wrote checks for more than $24,381 payable to her children or herself from the booster club funds. Lambert also purchased clothing, clothing accessories, and electronics for her own personal use from the booster club funds. Student activity fees: During Lambert's tenure at the school district, she also directed that certain student activity fees be paid to the booster club where she had control of the funds. For students to obtain copies of their official transcripts, they had to pay a small fee, usually less than $5. Those transcript fees were directed to the booster club account by Lambert where she had access, without auditor supervision, to the funds. Booster club reimbursement for travel: Lambert also wrote checks out of the . Beaumont Independent School District (BISD) is a public school district in Beaumont, Texas. It has three high schools, six middle schools, and 16 elementary schools, serving approximately 21,000 students. In February, 2015, Patricia Lambert, former BISD Assistant Superintendent, was indicted for theft connected with her position in the school district. (Click the icon to view information about Lambert's situation.) i (Click the icon to view the schemes.) Read the requirements. Requirement 1 and 2. For each of the four schemes allegedly run by Lambert, comment on what internal control principles would likely have been violated. And, describe controls that could have been put into place to prevent the type of fraud that Lambert is charged with committing. (If an input field is not used in a table leave the field empty; do not make a selection.) Booster Club funds: Internal Control Principle Controls that could be put into place Student activity fees: Internal Control Principle Controls that could be put into place Booster club reimbursement for travel: Internal Control Principle Controls that could be put into place Cash fund: Internal Control Principle Controls that could be put into place Lambert allegedly defrauded the school district for more than $750,000. Lambert was sentenced for federal charges of theft in 2016 to 40 months in prison and ordered to pay back $500,000 in restitution. The story of Lambert at BISD begins in 2002, when Lambert was hired by the district as a teacher. She would eventually be promoted several times, finally to assistant superintendent, a position in which she remained until her retirement in 2014. During the course of her employment, she is charged with embezzling more than $750,000 from BISD. Here are descriptions of the schemes in which she participated/orchestrated: Booster Club funds: Lambert took control of the Booster Club from the parents who had been running it. She gained full access to the booster club's funds, which were not subject to BISD oversight or audits. She began taking money from the booster club; she wrote checks for more than $24,381 payable to her children or herself from the booster club funds. Lambert also purchased clothing, clothing accessories, and electronics for her own personal use from the booster club funds. Student activity fees: During Lambert's tenure at the school district, she also directed that certain student activity fees be paid to the booster club where she had control of the funds. For students to obtain copies of their official transcripts, they had to pay a small fee, usually less than $5. Those transcript fees were directed to the booster club account by Lambert where she had access, without auditor supervision, to the funds. Booster club reimbursement for travel: Lambert also wrote checks out of the . Beaumont Independent School District (BISD) is a public school district in Beaumont, Texas. It has three high schools, six middle schools, and 16 elementary schools, serving approximately 21,000 students. In February, 2015, Patricia Lambert, former BISD Assistant Superintendent, was indicted for theft connected with her position in the school district. (Click the icon to view information about Lambert's situation.) i (Click the icon to view the schemes.) Read the requirements. Requirement 1 and 2. For each of the four schemes allegedly run by Lambert, comment on what internal control principles would likely have been violated. And, describe controls that could have been put into place to prevent the type of fraud that Lambert is charged with committing. (If an input field is not used in a table leave the field empty; do not make a selection.) Booster Club funds: Internal Control Principle Controls that could be put into place Student activity fees: Internal Control Principle Controls that could be put into place Booster club reimbursement for travel: Internal Control Principle Controls that could be put into place Cash fund: Internal Control Principle Controls that could be put into place