Military Defense Investigation Knowledge Base
Military Defense Investigation Authority Publication
Authority Publication No. DI-101
Tracing Financial Records in Larceny, Fraud, and False Official Statement Allegations
Independent Military Defense Investigations
Supporting Attorneys, Service Members, and Families
Publication Date: August 24, 2026
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Executive Summary
Financial records may show that money moved, but they do not automatically prove who acted, whether the transaction was authorized, or what anyone intended. DI-101 explains how to reconstruct the complete transaction before drawing conclusions.
A financial allegation may fit neatly into a spreadsheet while concealing the most important questions in the case.
Bank statements, card records, payroll entries, travel vouchers, invoices, reimbursement forms, and accounting ledgers can show that money moved. They do not automatically establish who initiated the transaction, whether it was authorized, why it occurred, what the accused knew, or whether there was an intent to steal, defraud, or deceive.
DI-101 provides a practical framework for tracing every material conclusion back to an original source. It explains how defense investigators define the disputed proposition, build a source-and-custodian map, preserve original records, reconstruct transaction-level timelines, test attribution and completeness, and document limitations without minimizing unfavorable evidence. It also identifies the current financial-offense framework under Articles 107, 121, 121a, 123a, and 124.
The publication also illustrates how an apparent duplicate reimbursement may look suspicious in a ledger but become understandable when the complete record shows a reversal, corrected resubmission, and delayed posting.
Download the complete Authority Publication and watch the companion video to learn how an organized financial investigation can help defense counsel distinguish verified facts from assumptions, inferences, and unresolved questions.
Who Should Read This Publication?
Military Defense Counsel
Use the framework to define the precise financial proposition requiring investigation, identify the legal process needed to obtain records, and evaluate whether the evidence supports attribution, knowledge, intent, and the alleged representation.
Defense Investigators
Apply a source-driven method for mapping custodians, preserving originals, reconstructing transactions, documenting collection history, testing timing and access, and reporting both findings and limitations in a form counsel can verify.
Service Members
Understand why a suspicious ledger entry or account association does not by itself explain who acted, whether the activity was authorized, or what anyone intended. Learn what records and factual context may help the defense team reconstruct events accurately.
Experts
Identify defined accounting, forensic, digital, or banking questions that require specialized analysis. The publication helps experts understand the source chain, transaction chronology, attribution limits, and unresolved issues that should frame a reliable opinion.
Families
Learn how to help preserve original receipts, travel records, reimbursement documents, messages, calendars, and account information without contacting witnesses, altering records, or attempting an independent legal investigation.
Companion Video
Visit the UCMJ Investigations Knowledge Base to read DI-101, watch related videos, and explore additional investigative guidance for military defense attorneys, investigators, service members, experts, and families.
About Michael West
The investigative guidance presented throughout these Authority Publications is based upon decades of professional experience conducting military, federal, criminal, civil, and private investigations. The principles discussed in these publications are drawn from real investigative work involving complex cases, witness development, evidence analysis, and factual case preparation.
Michael West has served as a Special Agent with the United States Air Force Office of Special Investigations (AFOSI) and the Department of Defense Inspector General, conducted federal background investigations, and spent decades working as a licensed private investigator supporting attorneys, businesses, service members, and private clients. Throughout his career, his work has focused on identifying facts, locating witnesses, analyzing evidence, and strengthening the factual foundation of legal cases through independent investigation.
The Military Defense Investigation Knowledge Base was created to share that investigative experience in a practical, understandable format. Its purpose is to help attorneys, service members, and families better understand the investigative process, ask more informed questions, and recognize opportunities where independent investigation may strengthen the defense.
Important Information
This Authority Publication is provided for educational and informational purposes and is intended to help readers better understand military defense investigations and the investigative process. It is based upon professional investigative experience and is designed to provide practical investigative insight rather than legal advice.
Every military case is unique. The investigative strategies, factual issues, and legal considerations applicable to one case may not apply to another. Readers should consult with a qualified attorney regarding legal rights, legal strategy, and decisions involving their individual circumstances.
Nothing contained in this publication should be interpreted as creating an attorney-client relationship or an investigator-client relationship. References to investigative techniques, procedures, or case examples are provided solely to illustrate investigative principles and should not be considered legal guidance.
Effective military defense is strengthened by informed legal representation supported by thorough factual investigation. The purpose of these Authority Publications is to help readers better understand that investigative process so they can communicate more effectively with qualified legal counsel and make informed decisions throughout the military justice process.