Report Embezzlement

Step 1.Case Summary

Include your TPD case number. Then briefly summarize the crime and your discovery of it.

Step 2.Table of Contents

List all the tabbed sections of the binder.

Step 3.Identifying and Contact Information for All Involved Persons

Provide identifying and contact information for all involved persons – victim (yourself), witnesses, and suspects. This should include:

• Name (including nicknames and aliases)
• Addresses (work, home, others)
• Phone numbers (work, home, cell phone)
• Social Security Number
• Date of birth
• Driver's license number
• Physical description (race, sex, height, weight, hair color, eye color, glasses, facial hair, scars, tattoos, distinguishing characteristics)

Step 4.Description of Physical Evidence

Describe all physical evidence – checks, invoices, contracts, employment records, photos, etc. – anything other than verbal statements. Include where, when, and how each item was obtained. If the original evidence has not already been turned over to law enforcement, put a copy in this section. Make sure the originals are stored in a secure area. Original evidence must be turned over to law enforcement for prosecution in court.

Step 5.Suspect

Include details about the suspect and their relation to you, the victim.

1. Suspect's written and unwritten job authority. Mention every time you, the victim, allowed the suspect to sign a check, make a purchase, authorize a contract, or any other function pertinent to the embezzlement.
2. Responsibilities and job description. List tasks required of the suspect, even if it was just once. Also note job performance, including the bending or breaking of any company rules.
3. Fiduciary relationships. Detail financial connections between the suspect and you, the victim. Is the suspect a partner, silent or otherwise? Were there any loans (formal, informal, or personal) between the suspect and you or the company’s officers?
4. Anticipate excuses. The suspect or others might give you rebuttals, alibis, or excuses in their defense. These should be examined and refuted, if possible, and then given to the police department or prosecutors.
5. Suspect's attributes and relationships. For example:

• Family ties to anyone in your company, vendors, or customers.
• Personal relationships with other involved persons. (This includes known or suspected sexual relationships.)
• Connections to influential people.
• Known or suspected drug or alcohol addictions, gambling habits, and other vices.

Step 6.Witnesses

Explain what the witnesses and you, the victim, could testify to in court. You can include what you think they can testify to, and also note if the witness is willing or reluctant to testify or does not want to cooperate.

Step 7.Chronological Narrative

This is the most important section. The chronological narrative of the crime should also include background information and the environment at the business. Don't worry about listing too much information. Mention if you have any doubts of the data’s veracity or the reliability of the witnesses. Also, explain complex financial information, because the investigators and prosecutors are not accountants or financial experts. Put industry jargon in layman’s terms and spell out any acroynms the first time they're used. All evidence must be able to be clearly understood by jurors.

Step 8.Spreadsheet

Consider compiling a concise spreadsheet showing dates of disputed transactions, check number or transaction type, amount, payee, etc. Include a detailed description of each loss (e.g., checks, cash, and property).