1) Final Project Part I Milestones 2) Final Project Part II Milestones

• (Investigation Section, n.d.) D O C U M E N TAT I O N • Documentation and evidence can make or break a case • Documentation of bank statements, invoices, purchasing reports, emails, and even text messages can help • Copies of checks, account payables and receivables reports, open invoices • Previous audit reports and previous investigation files, if applicable, will allow the investigator to get a better understanding I N T E RV I E W- W I T N E S S • Colleagues of Deloach, Garcia, and Licata • Understanding their day-to-day activities • How well they preformed/ their characteristics in the office • The bank tellers/ managers of the banks involved • Understanding the witness’ credibility and accountability will help determine the importance of the witness I N F O R M AT I O N A N D Q U E S T I O N S • Character insight, managerial information, and personal information • Daily duties and how the performed these duties • Any red flags their coworkers may have picked up on • Questions • “ What do you observe with their (Deloach, Garcia, Licata) everyday duties?” • “ Do they show up on time everyday and perform these duties in a timely manner?” • “ Do you know who else was involved?” • “ Did you notice the luxury cars they were driving? Did you find that suspicious to anyone?” I N T E RV I E W- S U S P E C T • Interviews must be conducted in a timely manner and appropriately • Fraud- theory approach • Develops a theory on what happened through witness information • Analyzing data and information then creating the hypothesis or theory • This theory is used to obtain a confession or an admission of guilt • (Planning and Conducting a Fraud Examination, 2016). Q U E S T I O N S • Five types of questions; introductory, information, assessment, closing and admission-seeking • Developing a rapport with introductory questions- these set the tone • “ Hi there, I am Payton. Have we met before?” “I am working on an assignment and I was hoping you’d sit with me for a little bit?” • Informational questions- gain information on the suspect • “ What is your current position at PBSJ Corp?”, “What does your position require you to do?”, “What are your day-to-day responsibilities and duties?” Q U E S T I O N S ( C O N T. ) • Closing questions- closes out the general questions • “ You’ve known your colleagues for about 5 years, is that correct?”, “Do you suspect any colleagues could have falsified any documents?” • Assessment questions- dig into the operations and the internal controls • “ Are you the only one who handles invoices with vendors?”, “Does any have to approve the vendor payments?”, “Are checks the main form of payment?” • Admission of guilt- a confession • “ Is there anything you would like to tell me today?”, “Our investigation clearly shows that you took company assets without permission. Why did you do it?” C O M M U N I C AT I O N • I have discovered that there were many years of embezzlement happening with the CFO and with two employees of the Accounting/ Finance department. My findings had discovered that Scott Deloach would cash checks given to him by Rosario Licata from an unauthorized checking account. Then Licata and Deloach had a mutual agreement with Maria Garcia and would then split the cash between the three of them. They would process these checks by creating false invoices. My findings have concluded that this embezzlement has been going on for many years. After interviewing their colleagues, I have concluded that these three lived lifestyles well beyond their means. I would recommend prosecution to go further. F RA U D I N V E S T I G AT O R ’ S R E S P O N S I B I L I T I E S • Information and findings must be clear, accurate and unbiased and can be given both orally and written- although written is better • This information may need to go to stakeholders, the public, all involved in the case, the media, and much more • Providing clear and accurate findings will make the process easier for state and federal prosecutors and puts a good name on the fraud investigator R E F E R E N C E S • Investigation Section . (n.d.). ACFE. https://www.acfe.com/uploadedFiles/Shared_Content/Products/Books_and_Manuals/INTRO%202012%20-%20final.pdf • Planning and Conducting a Fraud Examination . (2016). ACFE. https://www.acfe.com/uploadedFiles/Shared_Content/Products/Books_and_Manuals/U.S.%20Sample %20Chapter_2016.pdf • Summary of the Rules of Evidence . (2018, March 29). FindLaw. https://corporate.findlaw.com/litigation-disputes/summary-of-the-rules-of-evidence.html • Moody, M. (2018, May 26). The 6 Most Common Behavioral Red Flags of Fraud . ACFE Insights. https://www.acfeinsights.com/acfe-insights/6-common-red-flags- fraud#:~:text=Unusually%20close%20association%20with%20a,involving%20shrewd%20or%20unscrupulous%20behavior • The PBSJ Corporation - Company Profile, Information, Business Description, History, Background Information on The PBSJ Corporation. (n.d.). Reference for Business.

https://www.referenceforbusiness.com/history2/60/The-PBSJ-Corporation.html#:~:text=1973%20The%20PBSJ%20Corporation%20is,1980%20Architectural%20services%20are %20added.

• Three former PBSJ employees pleaded guilty to fraud. (2006, September 29). Tampa Bay Business Journal. https://www.bizjournals.com/tampabay/stories/2006/09/25/daily55.html • Watson, B. D. (2020, June 25). Expect an Uptick in Employee Embezzlement Following COVID-19 Lockdowns . Cozen O'Connor. https://www.cozen.com/news- resources/publications/2020/expect-an-uptick-in-employee-embezzlement-following-covid-19-lockdowns