Internal Safeguards (Checkpoints)
Toggle non-profit accounting controls to simulate prevention, early anomaly detection, and segregation of duties.
Dual Authorization / Signatures
Requires two unrelated officers to approve checks & withdrawals > $500
Monthly Bank Reconciliation
Independent monthly reconciliation of official statements with ledger books
Annual Independent CPA Audit
External inspection of invoices, donor receipts, and authorized disbursements
Alleged Fund Diversion Breakdown
Restitution Recovery Capacity
Forensic Insight: When zero segregation of duties exists, a single treasurer can route booster proceeds directly to personal escrows for years undetected until seasonal vendor bills bounce.
Forensic Audit Status & Metrics
High Risk - Unchecked Diversion
Unreconciled Variance
$400,000
Total Unauthorized Outflow
Control Score
15
Threshold: 75/100
Restitution Horizon
80 mo
Approx. 6.7 Years
Channel Diversion Composition
$400,000 Allocated
Mortgage: $165,000 (41%)
Credit Cards: $145,000 (36%)
Personal: $90,000 (23%)
Multi-Year Restitution Amortization Schedule
| Milestone | Cumulative Paid | Remaining Restitution | Recovery Status |
|---|
Statutory Restitution Guidance: Court restitution orders in municipal & non-profit embezzlement mandates priority reimbursement to booster program equipment & scholarships prior to civil claims.