Special oversight required for those in positions of trust

There was once a short-lived sitcom about an accountant who moonlighted as a detective. Or maybe it was the other way around.

We didn't watch the show during its short run, but we can imagine why it didn't make it. To most of us, keeping track of rows of numbers ranks right up there with cleaning out the garage or changing the kitty litter box.

But the truth is, there can be mystery and drama in those rows of figures, and more than one crime has been solved by keeping track of them.

Unfortunately, there's plenty of work to keep the bean counters busy, even in small-town Nebraska, where most of us tend to trust one another, perhaps a little too much.

The latest example is Kearney, where the former director of the public schools foundation is accused of embezzling more than half a million dollars over the years, and using it to buy six vehicles, a house and other items. Even in a larger town like Kearney, purchases like that should attract attention.

The state wire service has recently carried stories of others in positions of trust in small towns, who have yielded to the temptation to use others' money for themselves. Often, they intend to pay it back, or there's a family emergency, or a gambling problem, or some other justification. Soon, they're over their heads and we're reading about it in the newspapers.

Unfortunately, Southwest Nebraska has been no exception. Yes, we like to trust people who are given authority, and we do our best to choose people with the personal integrity to take safeguard the resources which are entrusted to them. But no one should take that trustworthiness for granted.

Members and boards of directors of organizations that handle substantial sums of money must have the diligence and ability to review each and every transaction conducted by those in charge of the checkbook.