Centers for Disease Control and Prevention, U.S. Department of Health and Human Services, and groups like the National Academies of Sciences, Engineering, and Medicine. These agencies have been instrumental in leading our nation’s pandemic recovery effort – from infection control protocols to vaccine distribute – and the ADA has their ear. That’s the value of being part of the ADA: Dentists’ voice are heard. Their perspectives are shared and taken into account, which means everything in times of crisis and otherwise. Why is it important to have a tripartite structure – one that requires membership at the local, state and national level? At the ADA, when we talk about the tripartite, we often refer to the phrase “The Power of Three.” And, at its essence, the tripartite
structure is about strength and value provided to members at all three levels and leveraging it for overall good. It’s about creating relevant member experiences at the national, state, and local levels where members receive valuable benefits and resources from the level best suited to provide it and in ways that complement each other. It’s supporting location-specific advocacy that benefits all members wherever they live. Dentist’s concerns and challenges may vary city by city, state by state. The district and constituent societies work to address these issues where they are. The ADA supports the states and local districts on their effects, along with driving federal advocacy and big picture issues that have broad impact. Today’s FDA November/December 2021
PRACTICE EMBEZZELMENT: FOCUS ON WHAT YOU CAN CONTROL This article continues a discussion on embezzlement and it’s impact on the dental community. Last month’s column revealed how endemic this crime is and identified typical behaviors that thieves exhibit – behaviors that you may be mistaking for those of a trusted, dedicated employee. This month I’ll provide some advice about what to do if you suspect fraud or embezzlement in your practice, plus tips on how to minimize the impact. There are some basic things you can do to try and to prevent potential employee risks from entering your practice in the first place. Checking an applicant’s references and criminal background prior to hire should be standard procedure. However, in most cases, the potential embezzler is already on staff and has been working for you for eight or more years. And, he or she probably had a clean employment history when hired. Remember, theft starts small. What may have begun as a onetime incident of “borrowing” becomes much more intentional over time due to the employee’s own greed or desperation. Because embezzlement is an intentional act rather than a crime of opportunity. It is carefully executed, with full awareness of the control you have in place. While managing passwords, monitoring audit trail reports, reviewing day sheets and deposits daily and limited access to your accounting system are all good practices to employ, they will only help you detect embezzlement earlier, not prevent it from happening altogether. Unfortunately, there are many ways for someone to steal from your practice, and those who are intent on doing so will modify their approach to fit their situation. However, the behavioral traits of embezzlers are remarkably consistent. If you do suspect fraud in your practice, do not investigate on your own. Tipping off a guilty employee is the worst thing you can do. If she thinks you are on to her, she may begin to destroy evidence. In one extreme case, an employee burned down the office in an effort to cover her tracks! Your best bet is to contact someone who is skilled in this area.
If the investigation can’t be conducted covertly, then I recommend suspending the suspected employee while the investigation proceeds. You need to cut off any access he or she may have to files, data, email, carrier websites, bank accounts, software systems, etc., so that an expect can gather all the facts without evidence being tampered with or destroyed in the process. If your suspicions are confirmed after a thorough investigation, you should terminate the employee and then determine whether or not you want to prosecute. Surprisingly, only about 20% of dentists choose to pursue legal recourse. Most are afraid of the negative publicity that prosecuting could have on their practice. Some even feeling bad for the employee! In my experience, many dentists simply terminate the employee, fight the unemployment claim, and (if possible) work out a repayment plan. This may be the path of least resistance, but it is not without consequences. From a financial perspective, failure to prosecute can reduce the likelihood of monetary recovery. While most practices have insurance policies that cover theft, these policies typically cap the payout and require a police report to be submitted with all claims. From an HR perspective, failure to report also makes it more likely that a new employer will unknowingly hire your thief, since her actions will not be made a matter of public record. Regardless of your choice, the pain, anger and embarrassment of a situation like this takes its toll. Remembers, you are not alone. Embezzlement is the result of greed and/or desperation and has nothing to with the way you run your practice. Despite your best efforts, you can’t prevent it. What you can do is increase your awareness of this issue and monitor behavior in your practice so that you detect risks early. Jodi Schafer, SPHR Michigan Dental Association
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