On Tuesday, February 28, 2017 PCSO detectives obtained a warrant and arrested 41-year-old Danielle Eisenhard, the business manager at Outback Animal Hospital in Polk City, for one count grand theft, one count fraud, and one count making false entries into corporate books. The following is an excerpt from her affidavit and is self-explanatory:
According to the owner/office manager, Danielle Eisenhard worked as the business manager for Outback Animal Hospital from 05/29/15 through 08/31/16. The owner/office manager confirmed Eisenhard was, "Responsible for the financial management of 5 Veterinary Practices as well as 3 other business entities and their operation, including budget forecasting and control, accounting, purchasing, payroll, tax compliance and general business functions. Weekly and monthly reporting and closing processes for multiple entities including, but not limited to, general journal transactions. Profit and Loss Statements, Income Statements, and Balance Sheet. Responsible for retail operations, leased or contracted operations, computer applications, maintenance, recruitment and training of service personnel, building operations." Eisenhard's position gave her access to payroll, bank accounts, and credit card accounts.
The owner/office manager discovered that during her employment Danielle Eisenhard had used the company credit card to make purchases, which benefited herself. Eisenhard had been hired on 05/29/15 as the business manager for the Outback Animal Hospital in Polk City (there are multiple locations). As part of being the office manager, Eisenhard was issued a business credit card for work related expenses. In reviewing bank statements, other employees, noticed some unusual charges and notified owner/office manager. The owner/office manager continued to check the credit card statements and learned that Eisenhard used the company card for personal expenses to include; rent cell phone, Publix, and car payments. Eisenhard was terminated on 08/31/16 due to the fraudulent charges.
The owner/office manager stated that Eisenhard had access to all of the books for each office, but she worked in the office in Polk City. The owner/office manager stated that she confronted Eisenhard about some of the charges and Eisenhard advised that she accidentally used the business card rather than her own personal card. Eisenhard reimbursed the business the exact amount for the fraudulent charges completed on 08/26/16 and 08/27/16 ($3730.08).
According to an internal audit, the suspect took the following from the business:
Bank of America credit card - $7170.80 (unauthorized charges)
Health Insurance - $724.14 (took from the business to pay for the employee paid portion)
Vacation 2015 - $1557.84 (she did not have vacation time, but did a "buy back")
Vacation 2016 - $753.09 (she did not have vacation time, but did a "buy back")
Platinum Bank account #411000501 - $16,930.25 (unauthorized money taken through payroll)
Platinum Bank account #411001301 - $16877.25 (unauthorized money taken through payroll)
Total loss $44,012.75
The owner/office manager also provided a list of money owed to Eisenhard:
Last gross payroll for 08/29/16, 08/30/16 & 08/31/16 - $753.09
Credit on her pets account - $880.99
Used washer/dryer she sold to clinic - $100.00
Cash given to the owner/office manager on 08/31/16 - $3730.08 (for charges she claimed that she used the wrong card)
Total money owed to Eisenhard - $5464.16
The owner/office manager explained that the Health Insurance for their employees is paid for by the employer and the employees themselves are responsible for their families (spouses and children). Eisenhard processed the payroll and she did her own payroll. The owner/office manager explained that she did not always do her payroll correctly for the employee portion of her own health insurance. She would make it "in and out" where it appeared that she paid for her portion due for her children's coverage and she was really putting money in and taking it out so it was "even." This was not done on any other employee's payroll, only on Eisenhard's.
The owner/office manager also explained that each employee accrues a certain amount of vacation and if they do not use it in a year, the business will "buy it back" instead of them losing it. Eisenhard paid herself for vacation time that she had not accrued.
The owner/office manager explained that Intuit QuickBooks is the software company the business uses to pay vendors for the business as well as payroll. Eisenhard was in charge of paying the vendors as well as completing payroll for all six-business locations. The owner/office manager discovered and advised, "That there were times that 24 hours to 48 hours prior to a normal bi-weekly payroll going through there would be a charge of $2600.00 that was taken out through payroll QuickBooks. When (the owner/office manager ) looked further into those charges (she) found that those $2600.00 fees were going in to (Eisenhard's) direct deposit account ... in some form of payroll just added payroll in addition to her normal bi-weekly payroll that she was paying herself along with all the other employees and some of the $2600 payments were in the form of vendor payments to herself." The owner/office manager further explained that Eisenhard would go into a prior year (i.e. 2013) when she did not even work for the company and open up a prior vendor account. Eisenhard would add herself to the account, she could delete the vendor name, but she would add herself, change it from paper check to direct deposit, put in her account number, and "repay" the invoice from the prior year. The transaction would keep the vendor's name on it, but it would deposit into Eisenhard's account.
Due to the fact that the owner/office manager did not do payroll, she did not realize what Eisenhard had been doing and did not find the various electronic "false entries" until the internal audit was completed.
Based on the information provided and the documentation obtained a reasonable person would believe that Danielle Eisenhard used the business accounts (credit cards, checking, payroll) for her own benefit without the knowledge or permission of the business owners. This was an ongoing course of conduct done over a period of time in which the suspect permanently deprived the business of the funds from the accounts. The total loss to the business was $38,548.59 (this amount includes the subtraction of the money owed to the victim by the business). In an attempt to hide the theft, Eisenhard logged in false information in the various databases so that the owner/office manager and the payroll company could not find the false entries and fraudulent charges.
She was booked into the Polk County Jail on February 28, 2017 and was released after posting $11,000 bond.