The actions of a dishonest tip manager caused a breakdown in trust between a civic amenity site and local authorities after more than £68,000 was stolen over a five-year period.

Michael Raphael Rose was jailed for two years and four months when he appeared for sentencing at the Court of General Gaol Delivery on Wednesday.

Rose, formerly manager of the Western Civic Amenity Site in St John’s, admitted fraudulently siphoning off £68,430 between August 2020 and February 2025.

The 60-year-old, of Fairway Drive, Ramsey, pleaded guilty to creating false invoices and transferring money from the site’s account into his own bank account.

Prosecuting advocate Sara-Jayne Dodge said Rose had previously taken more than £35,000 from the site after becoming the victim of a scam, although he later repaid the money and no action was taken against him at that time.

Rose began working at the civic amenity site in 2008 before becoming manager and financial officer in 2013. His responsibilities included overseeing daily operations, financial transactions, audits and acting as clerk to the board.

Ms Dodge said Rose created fake invoices linked to a company he claimed provided transportation and recycling services. The invoices appeared genuine and related to firms known within the waste and recycling sector.

When Rose went on long-term sick leave in 2025, the site’s bookkeeper queried why no invoices had been received from the company since February. However, the temporary manager explained that the business was not actually used by the site.

That raised suspicions and prompted further investigation, which uncovered a number of financial irregularities. Companies named on the invoices were later contacted and confirmed they had no knowledge of the transactions.

Using the false invoices, Rose withdrew cash using the company debit card and transferred money into his own bank account. In total, he stole £68,430 over the course of almost five years.

He was arrested in August and later gave police a ‘no comment’ interview.

In a victim impact statement, Western Civic Amenity Site board member Alison Lynch said the theft had caused significant financial and reputational damage.

She said: ‘We have been directly harmed by Mr Rose’s actions. The theft caused immediate financial harm. We lost thousands of pounds, which is a significant part of our budget.’

Ms Lynch explained that the site had been forced to increase rates above inflation for five consecutive years, which created tensions with local authorities that contribute towards the running costs of the facility.

She said one authority had vetoed the proposed increases on three separate occasions and the board had eventually been forced to request a one-off £40,000 payment from the five local authorities involved.

Ms Lynch added: ‘The theft has shattered the trust between ratepayers and the board. The site was once a source of pride and goodwill, but now there is disappointment and cynicism.’

She also criticised Rose’s lack of cooperation after concerns were raised, saying it meant he remained on the payroll for a further six months at a cost of around £30,000.

The bookkeeper who uncovered the fraud also submitted a victim impact statement, describing the experience as ‘extremely stressful’.

She said the investigation consumed a significant amount of her working time and increased her workload considerably.

‘I suffered anxiety, worry and stress over a significant period of time which affected my sleep and wellbeing,’ she said.

She also described speculation on social media about her role in the matter as particularly upsetting.

‘The most distressing impact has been damage to my reputation and confidence,’ she said.

‘It has affected my personal life, relationships and quality of life. I reported this fraud because it was the right thing to do.’

In mitigation, advocate David Reynolds said Rose had pleaded guilty at the earliest opportunity and had no previous convictions.

Mr Reynolds said there was evidence of genuine remorse and told the court his client suffered from mental health issues and was considered vulnerable.

He also referred to Rose’s previous good character and lengthy work history.

Passing sentence, Deemster Graeme Cook said he had taken into account Rose’s previous good character and the strong references submitted on his behalf.

However, the deemster described the offending as ‘an extremely serious case of fraud’.

He said: ‘It is sad someone of your age appears in court for the first time.

‘You created a very sophisticated system creating false invoices from genuine companies.’

Deemster Cook also questioned why Rose had been trusted with a company debit card but said he had ultimately abused that trust.

The deemster said the fraud had a ‘serious and detrimental impact’ on both the organisation and individuals involved, adding that this justified a tougher sentence.

Earlier this year, the board issued a statement following Rose’s guilty pleas outlining changes to the site’s financial oversight procedures.

It said: ‘The management of the Western Civic Amenity Site has gone through significant changes since March 2025.

‘These changes were imposed by the new board to strengthen financial management procedures and increase control over both routine operations and financial activities.’

The measures introduced include appointing a bookkeeper to improve financial reporting and oversight during the board’s term of office.