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Relief Association Investigation Presentation

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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Relief Association Investigation Presentation

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  1. Relief Association Investigation Presentation May 6, 2010

  2. What is a Relief (Benevolent) Association? Does Good Things Type of Non Profit Association Emergency Response Workers (Police & Fire)

  3. 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

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

  5. 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

  6. Membership All on duty personnel All personnel on leave from duty All personnel retired

  7. 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

  8. Composition of Board of Directors President Vice President One trustee from each duty station Two individuals from headquarters Three representatives of pensioneers

  9. 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

  10. 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

  11. Suspect Elected Vice President in 2005 Elected President in 2007 Very popular person in an atmosphere of brotherhood/sisterhood and trust

  12. Duties of President Public Relations Ceremonial Touchy/Feely

  13. Getting The Job Proposal (CD File #1) Ferreting out wrong doing on the part of one individual “Hot potato” nature of inquiry

  14. 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

  15. Remainder of Proposal Background Investigation Analyzing and Drawing Conclusions Reporting

  16. 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

  17. Intent to Deceive In order to prove fraud, you have to prove “intent.” Otherwise, it rests at the level of incompetence or negligence

  18. Bob Henderson Report #3 Reimbursement of President’s and Vice President’s Expenses Process of approval Board Meetings/Committee Meetings (3-5 signatures)

  19. 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

  20. 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

  21. 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

  22. What is LDMA? Lost Dutchman Mining Association Louisiana Direct Marketing Association

  23. “Hope for Us All” Other #3: Page 5 Requestors Initials Cash Request $18,000. Per Past Practice Give to John

  24. Home Depot Account Addition 3: page 11 Invoice on Upper Left $96.54 For What?

  25. Bible Fund Account Journal Entries (CD 4: page 4) $300 Debit Page 6: Check to LDMA for $300

  26. 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

  27. Southwest Airlines CD #4: Page 92 Southwest Airlines Receipt and Itinerary Passenger?

  28. 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

  29. 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?

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