EMBEZZLEMENT

Although the elements of embezzlement vary depending on the statutory authority, An embezzlement charge requires that the government prove beyond a reasonable doubt the following: 

• knowledge or intent, 
• the taking, misappropriation, or conversion of the property,
• possession or control of the property,
• that the property was entrusted to the accused
• the capacity or character in which the defendant held or received such property, 
• the nature; AND
• the value of such property.