The conviction of a bookkeeper whose thefts drove an Old Town nonprofit agency close to bankruptcy focuses new attention on an old and persistent problem

Katherine Ratliff, 39, was charged with stealing nearly $84,000 from Adoptive & Foster Families of Maine. Prosecutors said she wrote checks to herself, used agency credit cards for personal purchases and paid her $1,000-a-month rent with agency checks. She had a string of aliases and a history of past offenses elsewhere. In a plea bargain, she was sentenced to six years in prison with all but 18 months suspended, two years of probation and payment of $10,000 in restitution.

Most employee thefts follow a common pattern. First of all, embezzlement is easy. Employers usually trust their employees and often don’t supervise them and check their work adequately. Ruth Crane, the president of Auditors Inc. in Pikesville, Md., says employers should keep in mind the “10-10-80 rule”: Ten percent never steal, another ten percent always steal and 80 percent steal when they feel the need and see an opportunity.

Greed is a common motivation, but compassion may play a part, as when a relative or friend needs financial help. Embezzlement often starts innocently and on a small scale, by skimming a few dollars, say, to pay a credit card debt, with the intention of paying it back. But one thing leads to another. Addictive drug abuse, gambling and even shopping can be the trigger.

Auditors Inc. is one of many outfits that, for a fee, conduct a forensic bookkeeping examination. Short of that, however, it offers a free download of “Embezzlement 101: How to Embezzle From Your Employer and NOT Get Caught,” a 14-page handbook of helpful tips on detection and prevention of employee theft. Its Web site, www.embezzlement.com, also provides some horror stories and a model of how not to interview a prospective bookkeeper. (For example, don’t just accept inadequate references.)

Some myths and misconceptions: Well-paid employees are less likely to steal. Newer employees steal, while senior employees can be trusted.

Some facts and reality: More than not, employee theft goes undetected. And, when detected, it often goes unreported and unprosecuted. Businesses are embarrassed and hate to admit they’ve been had. But when an embezzler gets off easy, it can lead to “serial embezzlement.” He or she steals on the next job to make restitution for thefts on the previous one.

Embezzlers are not the only people to blame. Inattentive employers also are at fault. So are boards of directors, who are not only responsible but also can be found liable.

Specialists sum up the matter by concluding that, although safeguards can help, the only way to prevent embezzlement absolutely is to do the bookkeeping yourself.