Church treasurer Janet Farquhar jailed for 18 months after embezzling £70,000

She took a total of £72,155.34 - including more than £12,000 of collection plate donations - and attempted to cover up her scam by forging bank statements during a subsequent investigation into the missing cash.

Farquhar, 70, admitted embezzling the cash at Edinburgh Sheriff Court last month and returned to the dock for sentencing on Monday.

Solicitor Colm Dempsey, defending, said his disabled client had repaid £15,000 to the Church of Scotland and plans to sell off her home to pay the balance off.

The court was told Farquhar began taking the church cash while she was still in employment in 2008 and she had spent the bulk of the money on home improvements.

The brief added Farquhar was "deeply ashamed and remorseful" over her crime and a jail term would a "have a more profound effect on her than an able-bodied person".

But Sheriff Peter Braid told Farquhar, of Cockenzie, East Lothian, that the offence was " a gross breach of trust" and in his opinion there was "no alternative to a custodial sentence"

Sheriff Braid added: "This was a gross breach of trust, not only the trust placed in you by the Church of Scotland but also by your fellow congregation members.

"The sum you embezzled, let's not forget, was more than £72,000 including more than £12,000 you failed to bank in church collections.

"There are mitigating factors including your age and state of health and I also accept there is a prospect of repayment and you are not likely to reoffend.

"However in my opinion there is no alternative to a custodial sentence."

A Church of Scotland spokesperson said: "We have been aware of this case for some time and we have been awaiting the outcome of the court case.

"Such crimes are highly unusual but they do cause hurt and mistrust in the local setting. We have been providing support for the congregation at this difficult time."

During Monday's hearing the Crown moved for a Confiscation Order and a hearing into that will be heard at the capital court in June.

Last month the court heard Farquhar was appointed treasurer of the church in March 1999 and began taking thousands of pounds of church funds in 2008.

She paid cheques totalling £59,752.34 into her own Royal Bank of Scotland account and took the remaining £12,403 from church collections made by parishioners.

Fiscal depute Rachel Aedy told the court the Church of Scotland finance committee assessed the church's income and ministry payments in 2015 but found Chalmers Memorial Church were behind in their contributions and "a significant amount was due".

Ms Aedy said Farquhar eventually told Church of Scotland officials that the church's bank was looking into the anomaly after she had ignored repeated email requests for clarification into the missing funds.

The pensioner eventually sent forged bank statements from 2013 in an attempt to put a halt to the investigation.

Ms Aedy said: "A church elder, who also works for the Royal Bank of Scotland, was asked to assist to see where the missing money was going.

"Upon receiving the bank statements the elder noticed issues regarding the bank statements which appeared to have been altered.

"She compared the bank statements against the bank's computer records and noticed the statements provided by the accused proposing to be from 2016 were actually statements from 2013 - the year had been altered to say 2016."

Church officials then demanded all the financial paperwork concerning Chalmers Memorial Church from Farquhar and it became apparent she had been paying in cheques to her own bank account.

An internal church investigation was held and the pensioner was told she "should resign or be removed from her position" before police were called in.

The court was told a total of 76 cheques were found to have been cashed into Farquhar's bank account over the eight years totalling £59,752.34.

The fiscal added: "In relation to the remaining £12,403 the money the accused failed to bank was church collection money."