Well, It was an elaborate scheme that should have been detected by the treasurer, but he missed it. It involved unauthorized bank accounts in the church name that the pastor and Secretary opened without knowledge of the deacons or treasurer.Why? How can either the pastor or the secretary steal funds they have no access to? Our Treasurer didn't even have access. He need a consensus from the Finance Committee. And anything over 500 dollars needed deacon board approval, and anything over 5000 dollars needed congregational approval.
A church that allows a single person access to the money has nobody to blame but themselves if some or all of it turns up missing.
As it was told to me, virtually all the cash was skimmed. Deposits into the hidden accounts were skimmed. Investments were redeemed into hidden accounts when mature. When the treasurer demanded the "books" for an audit, the unbacked up computer was fryed by a power surge.
The bilaws said the Chairman of Deacons, Treasurer, Assistant treasurer (who later in Ammended bilaws was defacto the secretary) and pastor were the finance committee. The chair of deacons and treasurer were the same person, so you see what happened.
Stupid people got manipulated.