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Relief Association Investigation Presentation. May 6, 2010. What is a Relief (Benevolent) Association?. Does Good Things Type of Non Profit Association Emergency Response Workers (Police & Fire). Type of Benefits. Retirement Benefits Healthcare Benefits (Extends to Family)

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Presentation Transcript
what is a relief benevolent association
What is a Relief (Benevolent) Association?

Does Good Things

Type of Non Profit Association

Emergency Response Workers (Police & Fire)

type of benefits
Type of Benefits

Retirement Benefits

Healthcare Benefits (Extends to Family)

Specific Acts of Kindness

Gas to Get Home

Funeral Expenses

Kid’s Tuition

Credit Union

sources of funding
Sources of Funding
  • Jurisdictional Contributions (City, County)
  • Payroll Withholdings
  • Sale of Merchandise (Organizational Store)
  • Donations
  • Tickets sold for community events (public

relations functions)

accounts of this relief association
Accounts of This Relief Association
  • Pension Fund managed by a Third Party Administrator watched over by a Pension Fund Consultant
  • Health Care Fund managed by a Third Party Administrator watched over by a Health Care Fund Consultant
  • Store Account
  • General Operating Account
  • Credit Union Account for special benevolence
  • Bible Fund Credit Union Account
membership
Membership

All on duty personnel

All personnel on leave from duty

All personnel retired

governance
Governance

Small Core Staff that is augmented by outside capabilities

Board of Directors (Trustees)

Two key officers elected by the membership

President

Vice President

Staff has little contact with Board but daily contact with President & Vice President

composition of board of directors
Composition of Board of Directors

President

Vice President

One trustee from each duty station

Two individuals from headquarters

Three representatives of pensioneers

compensation
Compensation

Board of Trustees are relieved of the need to pay dues (withholding) while on the board and are given time to perform board duties

President and Vice President are reimbursed for all expenses incurred transaction organizational business as approved by the Board

compensation contintued
Compensation Contintued

President and Vice President are given the use of an automobile to transact organizational business

Only the President is a paid in service position and is relieved from any duties associated with the responding to emergencies. Vice President is not relieved from ongoing duties

suspect
Suspect

Elected Vice President in 2005

Elected President in 2007

Very popular person in an atmosphere of brotherhood/sisterhood and trust

duties of president
Duties of President

Public Relations

Ceremonial

Touchy/Feely

getting the job
Getting The Job

Proposal (CD File #1)

Ferreting out wrong doing on the part of

one individual

“Hot potato” nature of inquiry

proposal
Proposal

Work Plan

Step II is Collecting the Information.

(Starting at this point tonight)

Work with General Counsel

Identify Other Individuals (Other Thieves)

Interview of Board Members

remainder of proposal
Remainder of Proposal

Background Investigation

Analyzing and Drawing Conclusions

Reporting

letter of engagement 2
Letter of Engagement (#2)

From Outside General Counsel

Background Investigation

An analysis of cash and inventory diverted to the inappropriate use of the individual from 2004 to 2007. Dollar Amount

Suspicious Activity (information that suggests intent to deceive, relations to other individuals—collusion

intent to deceive
Intent to Deceive

In order to prove fraud, you have to prove “intent.”

Otherwise, it rests at the level of incompetence or negligence

bob henderson report 3
Bob Henderson Report #3

Reimbursement of President’s and Vice President’s Expenses

Process of approval

Board Meetings/Committee Meetings (3-5 signatures)

client investigations
Client Investigations

Bob Henderson Report

Invoice Referred to

Looked at some of the data themselves and even talked to him themselves. Some of his responses in the exhibits

document examination
Document Examination

Policies, Procedures, and Definitions (#8)

Document Archeology #4

All are relevant: Much of the documents reviewed have been left out

Like a normal document production

mixed up

duplicates

very hard to read

george walsh payment
George Walsh Payment

Check Request signed by suspect and accounting clerk

Where it is going: vendor in Arizona

Purpose or Reason: LDMA Plot Transfer

Return to John

Amount

what is ldma
What is LDMA?

Lost Dutchman Mining Association

Louisiana Direct Marketing Association

hope for us all
“Hope for Us All”

Other #3: Page 5

Requestors Initials

Cash Request

$18,000.

Per Past Practice

Give to John

home depot account
Home Depot Account

Addition 3: page 11

Invoice on Upper Left

$96.54

For What?

bible fund account
Bible Fund Account

Journal Entries (CD 4: page 4)

$300 Debit

Page 6: Check to LDMA for $300

jiffy lube and cook tire
Jiffy Lube and Cook Tire

CD #4; Page 72 Jiffy Lube

Date is: 1/25/05

Vehicle Type: Toyota

Mileage on Vehicle 50,487

CD #4: Page 73 Cook Tire

Date is 3/2/05

Vehicle Type Toyota

Mileage:132K

southwest airlines
Southwest Airlines

CD #4: Page 92

Southwest Airlines Receipt and Itinerary

Passenger?

lots of phone records
Lots of Phone Records

Added Exhibits File 2: Page 5

Things of Note:

Unpaid Balance

Number of Phones

Minutes Used on Phones

Notations by phone

Call Pattern (# per day/ what days?)

Numbers Called

questions to answer
Questions to Answer

How much did the suspect misappropriate to himself?

Was it intentional? Reasons for Conclusions?

Did he have any accomplices or suspect

relationships with others?

What other evaluations would you perform had you the data?