Miranda McGaha, former billing and human resources clerk for the City of Cordell, was formally charged last week with a single felony count of embezzlement. McGaha is accused of fraudulently taking more than $41,000 from the city between September 2018 and November 2019.
The investigation into the alleged theft dates back to November 2019, when city administrator J.C. Moser learned that the Cable One franchise fee payment to the city had not been deposited into the city’s general fund account, according to the probable cause affidavit filed by Oklahoma State Bureau of Investigation Special Agent Chris Ray, who conducted the investigation. After contacting Cable One about the missing payment, Moser discovered the check had been issued in March 2019 and deposited in the city’s Light and Water fund account instead of the general fund.
On Dec. 9, 2019, McGaha reportedly admitted to Moser that she had deposited the check into the wrong city account, crediting some of the funds to an inactive utility account and keeping some for herself. Her employment was terminated at that time and Moser contacted the city’s accounting firm to conduct an audit of the city’s accounts.
The city’s accounting firm, RS Meacham, conducted a full audit of the city’s financial records. According to the affidavit, the audit report revealed McGaha’s embezzlement of approximately $41,823 from various city accounts between Sept. 12, 2018 and Nov. 5, 2019.
The alleged embezzlement includes approximately $34,446.50 in cash payments made by Cordell city utility customers on their accounts and $7,376.50 in cash payments made on court fines and fees. According to Ray, McGaha altered the receipt reports which showed the posting of cash payments to inactive accounts. She also reportedly posted checks to the New Cordell Utility Authority to cover cash payments on utility accounts which were never deposited in the bank.
The audit findings were turned over to Washita County Sheriff Roger Reeve by Moser and Cordell mayor Jerry Beech in February 2020. Reeve contaacted the OSBI for investigative assistance and the full investigation was opened Feb. 12, 2020. During the course of his investigation, Ray attempted to contact McGaha, but was informed by her attorney, Ryan Recker, that she would not consent to be interviewed by law enforcement.
The charge, which carries a sentence of up to eight years in prison and a fine of up to $10,000, plus restitution, was filed in Washita County District Court on Thursday, June 18. As of Monday, June 22, no arrest warrant had been issued by the court nor had McGaha been booked into the Washita County Justice Center.