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Before BRISCOE, BRORBY, and EBEL, Circuit Judges.

Debbie L. Griffith (“Griffith”) pled guilty to embezzling more than $1,000 from the U.S. Department of Veterans Affairs (“VA”), in violation of 18 U.S.C. § 641. Griffith misappropriated and converted to her own use VA benefit payments belonging to David Norvell (“Norvell”), for whom she acted as fiduciary and benefits payee. The district court sentenced Griffith to eighteen months’ imprisonment and ordered her to pay Norvell restitution of $27,002.

 
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