SlideShare a Scribd company logo
FINANCIAL EVIDENCE:
Acquisition, Interpretation and
Presentation
(Former) ASAC Hill M. Love, CFE
Office of the Inspector General
Social Security Administration
Topics of Discussion
 Evidence in general
 Federal Rules of Evidence
 Best Evidence Rule
 Privileges, admissions and confessions
 Sources of information
 Methods of financial computations
 Preparation and presentation of
prosecution reports
Questions for Thought
 How is the willful intent portion of fraud
statutes proven?
 How does Authentication and Identification
apply to evidence of financial crimes?
 What about photographic and computer
evidence?
 What is the RFPA, and how does it apply to
financial informants?
 What are the best sources of financial information?
 What makes a prosecution report effective?
Documentation
 is the process of identifying,
obtaining and organizing the
evidence necessary to conclude
an investigation.
Evidence is the result of all means
available to establish or disprove any
alleged matter of fact.
Evidence is not proof.
Proof is the RESULT of
evidence.
WILLFUL INTENT
 must be proven in all fraud cases.
There are no accidental or inadvertent
frauds.
 is almost exclusively “proved” through
the use of circumstantial evidence,
 which is used to establish elements of a
crime including malice, intent or motive,
which exist only in the mind of the
perpetrator.
EVIDENCE
 Direct Evidence leads to proof of the
principle fact without inference or
presumption.
 Circumstantial Evidence leads to proof
of the principle fact by inference. It
usually substantiates multiple material
facts which, together with one another,
tend to establish the existence of the
principle fact.
FEDERAL RULES OF EVIDENCE
 Admissibility is the quality that makes
evidence admissible in court.
 Relevancy means a traceable and significant
connection to the issue on trial.
 Materiality is now a part of relevancy.
 Competency refers to evidence that is
legally admissible. Evidence is competent if
it was obtained in a manner, in a form, and
from a source, proper under the law.
AUTHENTICATION AND
IDENTIFICATION
 Original documents are the best evidence
 Less likely to be lost, stolen or destroyed
 Chain of custody is not essential for copies of
financial records (custodian of records).
 Registered mail is a part of chain-of-custody
 Regular mail is not part of chain-of-custody
 An original of a photograph includes the
negative and all prints from the negative.
HEARSAY
 is evidence which does not come from
the personal knowledge of the witness.
 is generally not admissible in court
unless it falls under one of the many
exceptions described in the Federal
Rules of Evidence.
 The Federal Rules of Evidence do not
apply to judicial proceedings other than
trial.
BEST EVIDENCE RULE
 states that the best proof of the contents
of a document is the document itself.
 Applies only to documentary evidence.
 The negative of a photograph and all
prints directly from the negative are
considered original evidence.
 Duplicates are admissible unless a
genuine question as to their authenticity
exists.
GOVERNMENT-INFORMANT
PRIVILEGE
 The information provided by the
informant is not protected.
 Allows law enforcement personnel to
withhold the identity of informants.
 No court can compel law enforcement to
reveal the identity of the informant.
 Permission to identify the informant can
only be made by an authorized agency
representative.
RIGHT TO FINANCIAL PRIVACY ACT
 Information received in violation of the RFPA
is admissible in court because suppression
of illegally obtained financial records is not an
appropriate remedy under the Act.
 The exclusive remedies for violations of the
Act are civil.
 RFPA does not apply to deceased or fictitious
individuals.
 Limited financial information is available
without subpoena.
ADMISSIONS
 Can be oral, written or inferred by conduct
 Encompass one or more elements of a crime
 Are not hearsay
 Can be made by any legally authorized
representative(s) of the subject
 Often occur subconsciously
 Can be used to refute subject’s position at trial
CONFESSIONS
 Confessions are comprehensive statements
of guilt that encompass all elements of the
crime(s).
 All confessions must be corroborated.
SOURCES OF INFORMATION
 Mail covers
 Public records
 Financial institutions
 Subject’s accountant or CPA/ insurance
agent/ stockbroker
 Credit card records
 Commercial databases
NET WORTH AND
EXPENDITURES SCHEDULE
 What does the subject own?
 What does the subject owe?
 Add living expenses
 Subtract known sources of funds
 Equals expenditures in excess of known
sources of funds
SOURCE AND APPLICATION
OF FUNDS SCHEDULE
 Subtract known expenditures
 Add known sources of funds
 Equals expenditures in excess of known
sources of funds
PROSECUTION REPORTS
 Case summary
 The narrative must address all elements of
the crime, with emphasis on criminal intent
 Every statement of fact must be followed by a
direct reference to the supporting evidence
 Evidence must be simplified as much as
possible
 Evidence must be free of partiality

More Related Content

What's hot

Crimes Involving Moral Turpitude (CIMTs)
Crimes Involving Moral Turpitude (CIMTs)Crimes Involving Moral Turpitude (CIMTs)
Crimes Involving Moral Turpitude (CIMTs)Marshall Hong
 
Chart - Immigration Effect of Selected California Firearm Offenses
Chart - Immigration Effect of Selected California Firearm OffensesChart - Immigration Effect of Selected California Firearm Offenses
Chart - Immigration Effect of Selected California Firearm OffensesUmesh Heendeniya
 
Crimmigration: Immigration Consequences of Criminal Convictions
Crimmigration:  Immigration Consequences of Criminal ConvictionsCrimmigration:  Immigration Consequences of Criminal Convictions
Crimmigration: Immigration Consequences of Criminal ConvictionsSatveer Chaudhary Chaudhary
 
Immigration consequences of criminal activity by f1 and j1 scholars
Immigration consequences of criminal activity by f1 and j1 scholarsImmigration consequences of criminal activity by f1 and j1 scholars
Immigration consequences of criminal activity by f1 and j1 scholarsnafsaregion12
 
My Career Write Up
My Career Write UpMy Career Write Up
My Career Write Upguest80f15d
 
Want a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowWant a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowCareer Communications Group
 
Want a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowWant a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowCareer Communications Group
 
Want a Security Clearance: This is what you need to know
Want a Security Clearance: This is what you need to knowWant a Security Clearance: This is what you need to know
Want a Security Clearance: This is what you need to knowCareer Communications Group
 
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...Kaufman & Canoles
 
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...Kaufman & Canoles
 
Types of Criminal Background Checks
Types of Criminal Background ChecksTypes of Criminal Background Checks
Types of Criminal Background ChecksJohn M. Sadler
 
Ice memo on immigration prosecutorial discretion regarding certain victims, w...
Ice memo on immigration prosecutorial discretion regarding certain victims, w...Ice memo on immigration prosecutorial discretion regarding certain victims, w...
Ice memo on immigration prosecutorial discretion regarding certain victims, w...Umesh Heendeniya
 

What's hot (14)

Passaic Seminar Final
Passaic Seminar FinalPassaic Seminar Final
Passaic Seminar Final
 
Crimes Involving Moral Turpitude (CIMTs)
Crimes Involving Moral Turpitude (CIMTs)Crimes Involving Moral Turpitude (CIMTs)
Crimes Involving Moral Turpitude (CIMTs)
 
Chart - Immigration Effect of Selected California Firearm Offenses
Chart - Immigration Effect of Selected California Firearm OffensesChart - Immigration Effect of Selected California Firearm Offenses
Chart - Immigration Effect of Selected California Firearm Offenses
 
Crimmigration: Immigration Consequences of Criminal Convictions
Crimmigration:  Immigration Consequences of Criminal ConvictionsCrimmigration:  Immigration Consequences of Criminal Convictions
Crimmigration: Immigration Consequences of Criminal Convictions
 
Immigration consequences of criminal activity by f1 and j1 scholars
Immigration consequences of criminal activity by f1 and j1 scholarsImmigration consequences of criminal activity by f1 and j1 scholars
Immigration consequences of criminal activity by f1 and j1 scholars
 
My Career Write Up
My Career Write UpMy Career Write Up
My Career Write Up
 
Want a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowWant a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to know
 
Want a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to knowWant a Security Clearance? This is what you need to know
Want a Security Clearance? This is what you need to know
 
Want a Security Clearance: This is what you need to know
Want a Security Clearance: This is what you need to knowWant a Security Clearance: This is what you need to know
Want a Security Clearance: This is what you need to know
 
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...
Powers of Attorney & Subpoenas - The Rights, Abuses & Potential Liabilities t...
 
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...
Powers of Attorney & Subpoenas, the Mistakes, Abuses & Potential Liability to...
 
Stalking, harassment and abuse
Stalking, harassment and abuseStalking, harassment and abuse
Stalking, harassment and abuse
 
Types of Criminal Background Checks
Types of Criminal Background ChecksTypes of Criminal Background Checks
Types of Criminal Background Checks
 
Ice memo on immigration prosecutorial discretion regarding certain victims, w...
Ice memo on immigration prosecutorial discretion regarding certain victims, w...Ice memo on immigration prosecutorial discretion regarding certain victims, w...
Ice memo on immigration prosecutorial discretion regarding certain victims, w...
 

Viewers also liked

Guía didáctica prezi
Guía didáctica preziGuía didáctica prezi
Guía didáctica preziticgrupo555
 
Escuta crianca-adolescente
Escuta crianca-adolescenteEscuta crianca-adolescente
Escuta crianca-adolescenteACECTALCT
 
Educacao positiva dos_seus_filhos
Educacao positiva dos_seus_filhosEducacao positiva dos_seus_filhos
Educacao positiva dos_seus_filhosACECTALCT
 
eliana marcela grajales
eliana marcela grajales eliana marcela grajales
eliana marcela grajales Eliana Grajales
 
акцентуац хара презентация Microsoft office power point
акцентуац хара презентация Microsoft office power pointакцентуац хара презентация Microsoft office power point
акцентуац хара презентация Microsoft office power pointРуслан Музипов
 
Sistema de información de una organización
Sistema de información de una organizaciónSistema de información de una organización
Sistema de información de una organizaciónerick rodriguez mendoza
 

Viewers also liked (12)

Guía didáctica prezi
Guía didáctica preziGuía didáctica prezi
Guía didáctica prezi
 
hydrogen car
hydrogen carhydrogen car
hydrogen car
 
PRF Flyer2
PRF Flyer2PRF Flyer2
PRF Flyer2
 
Escuta crianca-adolescente
Escuta crianca-adolescenteEscuta crianca-adolescente
Escuta crianca-adolescente
 
Educacao positiva dos_seus_filhos
Educacao positiva dos_seus_filhosEducacao positiva dos_seus_filhos
Educacao positiva dos_seus_filhos
 
eliana marcela grajales
eliana marcela grajales eliana marcela grajales
eliana marcela grajales
 
Seminário balanceamento
Seminário balanceamentoSeminário balanceamento
Seminário balanceamento
 
model
modelmodel
model
 
акцентуац хара презентация Microsoft office power point
акцентуац хара презентация Microsoft office power pointакцентуац хара презентация Microsoft office power point
акцентуац хара презентация Microsoft office power point
 
John Stead CV
John Stead CVJohn Stead CV
John Stead CV
 
Guia cepia
Guia cepiaGuia cepia
Guia cepia
 
Sistema de información de una organización
Sistema de información de una organizaciónSistema de información de una organización
Sistema de información de una organización
 

Similar to FINANCIAL EVIDENCE: Acquisition, Interpretation and Presentation

Assessment of evidence
Assessment of evidenceAssessment of evidence
Assessment of evidencekaziabubakar
 
Https _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893
Https  _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893Https  _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893
Https _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893Deborah Swan
 
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE!
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE! CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE!
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE! Deborah Swan
 
Forensic Audit Procedures
Forensic Audit ProceduresForensic Audit Procedures
Forensic Audit Proceduresinfantemiliya
 
crime scene.pptx
crime scene.pptxcrime scene.pptx
crime scene.pptxkiran yadav
 
Not Innocent Until Proven Guilty
Not Innocent Until Proven GuiltyNot Innocent Until Proven Guilty
Not Innocent Until Proven Guiltyguest949cfc
 
Not Innocent Until Proven Guilty
Not Innocent Until Proven GuiltyNot Innocent Until Proven Guilty
Not Innocent Until Proven GuiltyDaniel Brodsky
 
The ‘ Mr. Big’ Scenario
The ‘ Mr.  Big’  ScenarioThe ‘ Mr.  Big’  Scenario
The ‘ Mr. Big’ ScenarioDaniel Brodsky
 
Record of Module Forensic photography in
Record of Module Forensic photography inRecord of Module Forensic photography in
Record of Module Forensic photography inalexademileighpacal
 
Examine Forensic Examine Forensic Testimo.docx
Examine Forensic      Examine Forensic Testimo.docxExamine Forensic      Examine Forensic Testimo.docx
Examine Forensic Examine Forensic Testimo.docxgitagrimston
 
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461Learning Unit 5: Prosecutor Response to D.V. -CRJ 461
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461Bonnie Black
 
Criminal Background Checks.pptx
Criminal Background Checks.pptxCriminal Background Checks.pptx
Criminal Background Checks.pptxIngrid Salamanca
 
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...Compliance Global Inc
 

Similar to FINANCIAL EVIDENCE: Acquisition, Interpretation and Presentation (20)

Assessment of evidence
Assessment of evidenceAssessment of evidence
Assessment of evidence
 
Https _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893
Https  _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893Https  _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893
Https _ecf.okwd.uscourts.gov_cgi-bin_show_temp.pl_file=1708178-0--893
 
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE!
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE! CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE!
CHARLES DYER'S NOT GUILTY VERDICT FOR THE FEDERAL WEAPONS CHARGE!
 
Forensic Audit Procedures
Forensic Audit ProceduresForensic Audit Procedures
Forensic Audit Procedures
 
Understanding forensic investigation process by G. E. Oyedokun
Understanding forensic investigation process  by G. E. OyedokunUnderstanding forensic investigation process  by G. E. Oyedokun
Understanding forensic investigation process by G. E. Oyedokun
 
Wrongful Convictions
Wrongful ConvictionsWrongful Convictions
Wrongful Convictions
 
crime scene.pptx
crime scene.pptxcrime scene.pptx
crime scene.pptx
 
Not Innocent Until Proven Guilty
Not Innocent Until Proven GuiltyNot Innocent Until Proven Guilty
Not Innocent Until Proven Guilty
 
Not Innocent Until Proven Guilty
Not Innocent Until Proven GuiltyNot Innocent Until Proven Guilty
Not Innocent Until Proven Guilty
 
The ‘ Mr. Big’ Scenario
The ‘ Mr.  Big’  ScenarioThe ‘ Mr.  Big’  Scenario
The ‘ Mr. Big’ Scenario
 
Investigation Report.pptx
Investigation Report.pptxInvestigation Report.pptx
Investigation Report.pptx
 
Record of Module Forensic photography in
Record of Module Forensic photography inRecord of Module Forensic photography in
Record of Module Forensic photography in
 
Examine Forensic Examine Forensic Testimo.docx
Examine Forensic      Examine Forensic Testimo.docxExamine Forensic      Examine Forensic Testimo.docx
Examine Forensic Examine Forensic Testimo.docx
 
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461Learning Unit 5: Prosecutor Response to D.V. -CRJ 461
Learning Unit 5: Prosecutor Response to D.V. -CRJ 461
 
Unit 7
Unit 7Unit 7
Unit 7
 
Criminal Background Checks.pptx
Criminal Background Checks.pptxCriminal Background Checks.pptx
Criminal Background Checks.pptx
 
Kenya AMC Presentation 1
Kenya AMC Presentation 1Kenya AMC Presentation 1
Kenya AMC Presentation 1
 
The sworn statement
The sworn statementThe sworn statement
The sworn statement
 
LLB LAW NOTES ON LAW OF EVIDENCE
LLB LAW NOTES ON LAW OF EVIDENCELLB LAW NOTES ON LAW OF EVIDENCE
LLB LAW NOTES ON LAW OF EVIDENCE
 
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...
HIPAA Breach NotificationRule - What you must do to comply - By Compliance Gl...
 

Recently uploaded

Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptx
Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptxUnveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptx
Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptxmy Pandit
 
Potato Flakes Manufacturing Plant Project Report.pdf
Potato Flakes Manufacturing Plant Project Report.pdfPotato Flakes Manufacturing Plant Project Report.pdf
Potato Flakes Manufacturing Plant Project Report.pdfhostl9518
 
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot Report
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot ReportFuture of Trade 2024 - Decoupled and Reconfigured - Snapshot Report
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot ReportDubai Multi Commodity Centre
 
TriStar Gold Corporate Presentation May 2024
TriStar Gold Corporate Presentation May 2024TriStar Gold Corporate Presentation May 2024
TriStar Gold Corporate Presentation May 2024Adnet Communications
 
zidauu _business communication.pptx /pdf
zidauu _business  communication.pptx /pdfzidauu _business  communication.pptx /pdf
zidauu _business communication.pptx /pdfzukhrafshabbir
 
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...Björn Rohles
 
How to Maintain Healthy Life style.pptx
How to Maintain  Healthy Life style.pptxHow to Maintain  Healthy Life style.pptx
How to Maintain Healthy Life style.pptxrdishurana
 
The Ultimate Guide to IPTV App Development Process_ Step-By-Step Instructions
The Ultimate Guide to IPTV App Development Process_ Step-By-Step InstructionsThe Ultimate Guide to IPTV App Development Process_ Step-By-Step Instructions
The Ultimate Guide to IPTV App Development Process_ Step-By-Step InstructionsWHMCS Smarters
 
The Inspiring Personality To Watch In 2024.pdf
The Inspiring Personality To Watch In 2024.pdfThe Inspiring Personality To Watch In 2024.pdf
The Inspiring Personality To Watch In 2024.pdfinsightssuccess2
 
A Brief Introduction About Jacob Badgett
A Brief Introduction About Jacob BadgettA Brief Introduction About Jacob Badgett
A Brief Introduction About Jacob BadgettJacobBadgett
 
Creative Ideas for Interactive Team Presentations
Creative Ideas for Interactive Team PresentationsCreative Ideas for Interactive Team Presentations
Creative Ideas for Interactive Team PresentationsSlidesAI
 
Equinox Gold Corporate Deck May 24th 2024
Equinox Gold Corporate Deck May 24th 2024Equinox Gold Corporate Deck May 24th 2024
Equinox Gold Corporate Deck May 24th 2024Equinox Gold Corp.
 
India’s Recommended Women Surgeons to Watch in 2024.pdf
India’s Recommended Women Surgeons to Watch in 2024.pdfIndia’s Recommended Women Surgeons to Watch in 2024.pdf
India’s Recommended Women Surgeons to Watch in 2024.pdfCIOLOOKIndia
 
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...Rahul Bedi
 
Vendors of country report usefull datass
Vendors of country report usefull datassVendors of country report usefull datass
Vendors of country report usefull datassDilipParmar63
 
Cracking the Change Management Code Main New.pptx
Cracking the Change Management Code Main New.pptxCracking the Change Management Code Main New.pptx
Cracking the Change Management Code Main New.pptxWorkforce Group
 
HR and Employment law update: May 2024.
HR and Employment law update:  May 2024.HR and Employment law update:  May 2024.
HR and Employment law update: May 2024.FelixPerez547899
 
Constitution of Company Article of Association
Constitution of Company Article of AssociationConstitution of Company Article of Association
Constitution of Company Article of Associationseri bangash
 
FEXLE- Salesforce Field Service Lightning
FEXLE- Salesforce Field Service LightningFEXLE- Salesforce Field Service Lightning
FEXLE- Salesforce Field Service LightningFEXLE
 
Falcon Invoice Discounting Setup for Small Businesses
Falcon Invoice Discounting Setup for Small BusinessesFalcon Invoice Discounting Setup for Small Businesses
Falcon Invoice Discounting Setup for Small BusinessesFalcon investment
 

Recently uploaded (20)

Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptx
Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptxUnveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptx
Unveiling the Dynamic Gemini_ Personality Traits and Sign Dates.pptx
 
Potato Flakes Manufacturing Plant Project Report.pdf
Potato Flakes Manufacturing Plant Project Report.pdfPotato Flakes Manufacturing Plant Project Report.pdf
Potato Flakes Manufacturing Plant Project Report.pdf
 
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot Report
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot ReportFuture of Trade 2024 - Decoupled and Reconfigured - Snapshot Report
Future of Trade 2024 - Decoupled and Reconfigured - Snapshot Report
 
TriStar Gold Corporate Presentation May 2024
TriStar Gold Corporate Presentation May 2024TriStar Gold Corporate Presentation May 2024
TriStar Gold Corporate Presentation May 2024
 
zidauu _business communication.pptx /pdf
zidauu _business  communication.pptx /pdfzidauu _business  communication.pptx /pdf
zidauu _business communication.pptx /pdf
 
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...
Meaningful Technology for Humans: How Strategy Helps to Deliver Real Value fo...
 
How to Maintain Healthy Life style.pptx
How to Maintain  Healthy Life style.pptxHow to Maintain  Healthy Life style.pptx
How to Maintain Healthy Life style.pptx
 
The Ultimate Guide to IPTV App Development Process_ Step-By-Step Instructions
The Ultimate Guide to IPTV App Development Process_ Step-By-Step InstructionsThe Ultimate Guide to IPTV App Development Process_ Step-By-Step Instructions
The Ultimate Guide to IPTV App Development Process_ Step-By-Step Instructions
 
The Inspiring Personality To Watch In 2024.pdf
The Inspiring Personality To Watch In 2024.pdfThe Inspiring Personality To Watch In 2024.pdf
The Inspiring Personality To Watch In 2024.pdf
 
A Brief Introduction About Jacob Badgett
A Brief Introduction About Jacob BadgettA Brief Introduction About Jacob Badgett
A Brief Introduction About Jacob Badgett
 
Creative Ideas for Interactive Team Presentations
Creative Ideas for Interactive Team PresentationsCreative Ideas for Interactive Team Presentations
Creative Ideas for Interactive Team Presentations
 
Equinox Gold Corporate Deck May 24th 2024
Equinox Gold Corporate Deck May 24th 2024Equinox Gold Corporate Deck May 24th 2024
Equinox Gold Corporate Deck May 24th 2024
 
India’s Recommended Women Surgeons to Watch in 2024.pdf
India’s Recommended Women Surgeons to Watch in 2024.pdfIndia’s Recommended Women Surgeons to Watch in 2024.pdf
India’s Recommended Women Surgeons to Watch in 2024.pdf
 
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...
Unleash Data Power with EnFuse Solutions' Comprehensive Data Management Servi...
 
Vendors of country report usefull datass
Vendors of country report usefull datassVendors of country report usefull datass
Vendors of country report usefull datass
 
Cracking the Change Management Code Main New.pptx
Cracking the Change Management Code Main New.pptxCracking the Change Management Code Main New.pptx
Cracking the Change Management Code Main New.pptx
 
HR and Employment law update: May 2024.
HR and Employment law update:  May 2024.HR and Employment law update:  May 2024.
HR and Employment law update: May 2024.
 
Constitution of Company Article of Association
Constitution of Company Article of AssociationConstitution of Company Article of Association
Constitution of Company Article of Association
 
FEXLE- Salesforce Field Service Lightning
FEXLE- Salesforce Field Service LightningFEXLE- Salesforce Field Service Lightning
FEXLE- Salesforce Field Service Lightning
 
Falcon Invoice Discounting Setup for Small Businesses
Falcon Invoice Discounting Setup for Small BusinessesFalcon Invoice Discounting Setup for Small Businesses
Falcon Invoice Discounting Setup for Small Businesses
 

FINANCIAL EVIDENCE: Acquisition, Interpretation and Presentation

  • 1. FINANCIAL EVIDENCE: Acquisition, Interpretation and Presentation (Former) ASAC Hill M. Love, CFE Office of the Inspector General Social Security Administration
  • 2. Topics of Discussion  Evidence in general  Federal Rules of Evidence  Best Evidence Rule  Privileges, admissions and confessions  Sources of information  Methods of financial computations  Preparation and presentation of prosecution reports
  • 3. Questions for Thought  How is the willful intent portion of fraud statutes proven?  How does Authentication and Identification apply to evidence of financial crimes?  What about photographic and computer evidence?  What is the RFPA, and how does it apply to financial informants?  What are the best sources of financial information?  What makes a prosecution report effective?
  • 4. Documentation  is the process of identifying, obtaining and organizing the evidence necessary to conclude an investigation.
  • 5. Evidence is the result of all means available to establish or disprove any alleged matter of fact. Evidence is not proof. Proof is the RESULT of evidence.
  • 6. WILLFUL INTENT  must be proven in all fraud cases. There are no accidental or inadvertent frauds.  is almost exclusively “proved” through the use of circumstantial evidence,  which is used to establish elements of a crime including malice, intent or motive, which exist only in the mind of the perpetrator.
  • 7. EVIDENCE  Direct Evidence leads to proof of the principle fact without inference or presumption.  Circumstantial Evidence leads to proof of the principle fact by inference. It usually substantiates multiple material facts which, together with one another, tend to establish the existence of the principle fact.
  • 8. FEDERAL RULES OF EVIDENCE  Admissibility is the quality that makes evidence admissible in court.  Relevancy means a traceable and significant connection to the issue on trial.  Materiality is now a part of relevancy.  Competency refers to evidence that is legally admissible. Evidence is competent if it was obtained in a manner, in a form, and from a source, proper under the law.
  • 9. AUTHENTICATION AND IDENTIFICATION  Original documents are the best evidence  Less likely to be lost, stolen or destroyed  Chain of custody is not essential for copies of financial records (custodian of records).  Registered mail is a part of chain-of-custody  Regular mail is not part of chain-of-custody  An original of a photograph includes the negative and all prints from the negative.
  • 10. HEARSAY  is evidence which does not come from the personal knowledge of the witness.  is generally not admissible in court unless it falls under one of the many exceptions described in the Federal Rules of Evidence.  The Federal Rules of Evidence do not apply to judicial proceedings other than trial.
  • 11. BEST EVIDENCE RULE  states that the best proof of the contents of a document is the document itself.  Applies only to documentary evidence.  The negative of a photograph and all prints directly from the negative are considered original evidence.  Duplicates are admissible unless a genuine question as to their authenticity exists.
  • 12. GOVERNMENT-INFORMANT PRIVILEGE  The information provided by the informant is not protected.  Allows law enforcement personnel to withhold the identity of informants.  No court can compel law enforcement to reveal the identity of the informant.  Permission to identify the informant can only be made by an authorized agency representative.
  • 13. RIGHT TO FINANCIAL PRIVACY ACT  Information received in violation of the RFPA is admissible in court because suppression of illegally obtained financial records is not an appropriate remedy under the Act.  The exclusive remedies for violations of the Act are civil.  RFPA does not apply to deceased or fictitious individuals.  Limited financial information is available without subpoena.
  • 14. ADMISSIONS  Can be oral, written or inferred by conduct  Encompass one or more elements of a crime  Are not hearsay  Can be made by any legally authorized representative(s) of the subject  Often occur subconsciously  Can be used to refute subject’s position at trial
  • 15. CONFESSIONS  Confessions are comprehensive statements of guilt that encompass all elements of the crime(s).  All confessions must be corroborated.
  • 16. SOURCES OF INFORMATION  Mail covers  Public records  Financial institutions  Subject’s accountant or CPA/ insurance agent/ stockbroker  Credit card records  Commercial databases
  • 17. NET WORTH AND EXPENDITURES SCHEDULE  What does the subject own?  What does the subject owe?  Add living expenses  Subtract known sources of funds  Equals expenditures in excess of known sources of funds
  • 18. SOURCE AND APPLICATION OF FUNDS SCHEDULE  Subtract known expenditures  Add known sources of funds  Equals expenditures in excess of known sources of funds
  • 19. PROSECUTION REPORTS  Case summary  The narrative must address all elements of the crime, with emphasis on criminal intent  Every statement of fact must be followed by a direct reference to the supporting evidence  Evidence must be simplified as much as possible  Evidence must be free of partiality