TLDR
- The Oregon Court of Appeals upheld Traci Lynn Marang’s guilty plea on Nov. 4.
- Judges said her lawyer acted reasonably by not hiring a forensic accountant.
- Investigators found more than $300,000 in fraudulent transactions at Precision Electric.
- Marang used a company card for cash advances to gamble at a California casino.
- She faced up to 14 years in prison but took a deal for 42 months.
An Oregon appeals court has ruled that a former company comptroller received fair legal advice when she pleaded guilty in a $300,000 embezzlement case. The decision means Traci Lynn Marang’s conviction and sentence will stand.
The Oregon Court of Appeals issued the ruling on Nov. 4. Judges found that her attorney acted reasonably when he advised her to take a plea deal without first hiring a forensic accountant.
Marang worked as comptroller for Precision Electric, an electrical contractor based in Medford, Oregon. The job gave her access to the company’s bank accounts, credit cards and payroll system.
What Investigators Found
Prosecutors said that between April 2018 and February 2019, Marang used company money for personal purchases and payments she was not allowed to make. The company and an outside accounting firm later found more than $300,000 in fraudulent transactions.
The purchases included clothing, jewelry, makeup, furniture and concert tickets. Investigators also found hotel stays, several Apple Watches and unauthorized salary and bonus payments.
According to the appeals court opinion, Marang also used a company credit card to take out many cash advances. She used that money to gamble at Rain Rock Casino in Siskiyou County, California.
Prosecutors in California were weighing separate charges tied to the casino transactions. The ruling does not say how much money she took out at the casino.
Marang admitted to stealing more than $100,000. However, she said some of the transactions were approved and claimed that other workers often used company cards for personal spending.
Her lawyer reviewed full, unredacted credit card statements to check that claim. He found no sign that anyone else had spent amounts close to hers.
In September 2021, Marang pleaded guilty to identity theft, four counts of aggravated first-degree theft and falsifying business records. She was sentenced to 42 months in prison.
The court also ordered her to pay more than $310,150 in restitution. Her plea deal settled the California case without any added jail time.
The Appeal Over a Forensic Accountant
Marang later challenged her conviction, arguing her lawyer had failed her. She said a forensic accountant might have shown that some of the expenses were legitimate.
She argued that this evidence may have led her to turn down the plea deal. In that case, she said, she might have chosen to go to trial instead.
The appeals court pointed to the risk she faced at trial. Because of her past financial theft convictions, she could have received up to 14 years in prison on the aggravated theft charges alone.
The judges said her own admissions and the financial records gave her lawyer good reasons to recommend the deal. They found that accepting the 42-month sentence was a sound choice.
The court also upheld a lower court’s decision to deny her request for more accounting records. As a result, the original judgment against Marang remains in place.
