More information uncovered in ISU embezzlement case
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POCATELLO — Tyler Liddle, a former Idaho State University employee charged with embezzlement, used fake invoices and receipts to steal $116,000 from the university over a period of about four years, according to police reports obtained Monday.
According to the Bannock County investigator’s report, Liddle is accused of taking the cash between November 2012 and July 2016.
Liddle, 29, a former financial technician at ISU, was charged with felony misuse of public funds by a public officer or employee on Feb 28.
During an internal audit, investigators reviewed student petty cash reimbursement forms, receipts, invoices and correspondence from the student clubs and determined that the misappropriation of funds was carried out through a series of fake invoices and payments made to fictitious students, vendors and inactive student groups.
Auditors were unable to find supporting documentation for 401 petty cash reimbursements and 199 of those were deemed fraudulent. The investigation also uncovered reimbursement for Costco receipts containing Liddle’s membership number but allegedly paid to other individuals.
Templates used to create fake invoices and receipts were also found on Liddle’s work computer.
Liddle turned himself into authorities last week and was released on his own recognizance following his arraignment.
According to the officer’s report, Liddle was hired on April 2, 2012, and he resigned from his position on August 8, 2016. His last day at ISU was on August 12, 2016. No fraudulent activity was found prior to his hiring or after his departure from ISU.
The sheriff’s office was notified on Feb. 6 following the internal audit at ISU. According to that report, irregularities cited included reimbursement forms that were not complete. And while the claimant’s names were different, the handwriting on each form was very similar. PayPal receipts also did not appear to be authentic.
Last week, ISU spokesman Stuart Summers said the university will contact any student organizations or units who may have been adversely affected by Liddle’s actions. But Summers declined to comment further on the pending case.
A preliminary hearing in the case is set for March 29.
Liddle’s previous criminal history includes a conviction for misdemeanor stalking in October 2014. That charge resulted in a fine of about $1,400 and 50 days in jail. In August 2016, Liddle was charged with two counts of felony aggravated battery with a deadly weapon and those charges were amended to two misdemeanor battery charges.
According to social media, Liddle lives in Chubbuck. But the sheriff’s office reports that Liddle now resides in Nampa.
This article was originally published in the Idaho State Journal. It is used here with permission.