Judge refuses to hear former American Legion bookkeeper’s guilty plea
Denver District Judge Eric Johnson on Friday refused to hear the guilty plea of former American Legion bookkeeper, who is accused of stealing nearly $150,000.
Johnson informed Desiree Noechel, 35, and other involved parties that he did not accept the sentencing stipulations and as a result would not hear her guilty plea, according to a release from the Denver District Attorney’s Office.
The plea agreement would have allowed Noechel to pay restitutions of $158,000 for the theft, interests and cost of an independent audit. However, a new disposition date has been set for July 19, said Carolyn Tyler, a spokesperson for the district attorney’s office.
Information about why Johnson declined the plea was not readily available and attempts to reach Noechel’s attorney, Amy McCuaig, were unsuccessful on Friday.
Noechel faces charges of theft and forgery for allegedly embezzling more than $142,000 from the American Legion of Colorado in Denver when she was employed as a full-time bookkeeper from April 2019 to June 2020, according to the release.
Officials from the American Legion reported the alleged theft to the Denver Police Department a month following Noechel’s resignation and then to the District Attorney’s Office on Aug. 6, according to the arrest warrant.
Since early April 2020, the American Legion has employees a certified public accountant to assist in filing the 2019 taxes and began having difficulties reconciling accounts and an internal audit began, according to a release.
Several months later, the account sent an annual profit and loss statements for the organization’s general and building accounts, and officials noticed 16 entries to a company DCom Bookkeeping and Graphics.
Upon further investigation, American Legion officials learned the company was an unapproved vendor and was formed by Noechel, who was using her maiden name, Guerra, according to the arrest warrant.
Between May 30, 2019 and June 22, 2020, officials learned through the audit that 56 American Legion checks were allegedly fraudulently deposited into the DCom’s account for a total of $142,150 with the signature and stamp of the organization’s chief administration officer, without his knowledge or consent, according to the arrest warrant.
Additionally, over $61,000 was withdrawn from the DCom account and used at retail stores, online merchants, insurance companies, grocery stores, restaurants, airlines, and more from May 2019 to May 2020.
Charges were filed against Noechel on Oct. 16, 2020.





