Pickrell, Sheryl Dawn v State of Tasmania [TASCCA]

• Jurisdiction: Tasmania
• Court: Court of Criminal Appeal
• Judge: Crawford CJ,Evans J,Porter J
• Judgment Date: 22 September 2011
• Date: 22 September 2011
• Docket Number: 259/2011

[2011] TASCCA 13

SUPREME COURT OF TASMANIA (COURT OF CRIMINAL APPEAL)

Crawford CJ, Evans and Porter JJ

259/2011

Pickrell, Sheryl Dawn

and

State of Tasmania

Aust Dig Criminal Law [3521]

Criminal Law — Appeal and new trial — Appeal against sentence — Grounds for interference — Sentence manifestly excessive or inadequate — Dishonesty by employee — Sentence of four years' imprisonment with non-parole period of two years and six months — Whether imposition of a parole eligibility period of greater than half the head sentence was manifestly excessive.

REASONS FOR JUDGMENT

COURT OF CRIMINAL APPEAL

Crawford CJ Evans J Porter J

1 The appellant was sentenced by Tennent J to four years' imprisonment with a non-parole period of two years and six months after pleading guilty to one count of stealing $414,683.74 between 7 May 2004 and 31 May 2010. She appealed against the sentence on one ground, that it was manifestly excessive in relation to both the head sentence and the non-parole period.

The crime

2 She was employed as a senior accounts clerk by the George Town Council during the period of offending. She was responsible for reconciling and paying accounts and managing the day-to-day financial affairs of the Council. She had the highest level of access to the Council's financial computer system.

3 The thefts commenced in May 2004. They involved her making a series of complicated false entries in the Council's computer system and then transferring sums of money directly into her own bank accounts. In summary, she used already paid invoices from legitimate suppliers to make payments on them for a second time, but to her own bank accounts. Sometimes she created a fictitious creditor and account, but again entered her own bank account details. After making the payments she made further false entries in the accounting system.

4 A summary of the transactions shows that she stole:

• •10 separate amounts totalling $7,849.52 in 2004 commencing on 7 May;

• •13 separate amounts totalling $17,076.30 in 2005;

• •18 separate amounts totalling $46,482.68 in 2006;

• •21 separate amounts totalling $55,465.67 in 2007;

• •15 separate amounts totalling $69,590.41 in 2008;

• •15 separate amounts totalling $55,739.22 in 2009; and

• •13 separate amounts totalling $162,479.94 in the first five months of 2010.

5 In all there were 105 thefts totalling $414,683.74.

6 On 2 June 2010, Council officers discovered three unexplained payments totalling $28,504 to bank accounts not owned by creditors of the Council. They contacted the Council's bank which spoke to the owner of the bank accounts, who proved to be the appellant, and she assured the bank the payments were correct. However, on 4 June she went to the relevant Council officer and made admissions that she had paid the $28,504 to herself from Council funds. By that stage Council officers were suspicious of other payments. She was asked about them but denied any knowledge of further thefts. As a result, a full audit was conducted.

7 She was interviewed by police on 14 June 2010 and admitted the thefts. She said she had lost track of what she was doing and expressed shock at the total amount stolen. She claimed to be unable to recall specific transactions. She claimed that at first she took the money to repay debts owed by her former husband's business, but admitted that after that she also used the money to pay outstanding credit card bills.

Aggravating factors

8 A number of aggravating factors were present:

• •the offending continued over a long period of time, approximately six years;

• •there were 105 unlawful transactions;

• •the total amount stolen was large;

• •although her thefts began because she needed the money to pay debts of her husband's business or credit card debts incurred as a result of them, they clearly went beyond that, particularly in the later years, and some of the stolen money was used to fund living expenses and to provide assistance to her daughter;

• •the thefts in the first five months of 2010 were substantial;

• •the methodology used to carry out...