U.S. Attorneys' Manual
Title 9: Criminal
9-40.000 - Bank Frauds And Related Offenses
The Criminal Division's Fraud Section has supervisory authority over the bank fraud statutes. Prior approval from the Fraud Section for an indictment under the bank fraud statutes is not required. The Fraud Section has published a manual on the prosecution of financial institution fraud entitled Financial Institution Fraud Federal Prosecution Manual (1994) (FIF Manual), which has been distributed to all United States Attorneys' offices.
The Criminal Resource Manual is another source of information on the laws used to prosecute bank fraud
| Embezzlement, Abstraction, Purloining or Willful Misapplication—18 U.S.C. §§ 656 and 657 | Criminal Resource Manual at 801 |
| Applicability of 18 U.S.C. §§ 656 and 657 | Criminal Resource Manual at 802 |
| Actions Proscribed | Criminal Resource Manual at 803 |
| Examples of Misapplications Loans to Uncreditworthy Borrowers and/or Insufficiently Collateralized | Criminal Resource Manual at 805 |
| Nominee Loans | Criminal Resource Manual at 806 |
| Check Kiting | Criminal Resource Manual at 807 |
| Compensating Balances | Criminal Resource Manual at 808 |
| Elements of Misapplication | Criminal Resource Manual at 809 |
| Loss to the Bank | Criminal Resource Manual at 810 |
| Bank Funds | Criminal Resource Manual at 811 |
| Duplicity and Multiplicity Issues | Criminal Resource Manual at 812 |
| Aiding and Abetting | Criminal Resource Manual at 813 |
| False Statements (18 U.S.C. § 1014) | Criminal Resource Manual at 814 |
| Elements of Offense of False Statements | Criminal Resource Manual at 815 |
| Check-Kite Cases | Criminal Resource Manual at 816 |
| False Entries (18 U.S.C. §§ 1005 and 1006) | Criminal Resource Manual at 817 |
| Applicability | Criminal Resource Manual at 818 |
| Bank Holding Companies | Criminal Resource Manual at 819 |
| Actions Proscribed | Criminal Resource Manual at 820 |
| False Entries | Criminal Resource Manual at 821 |
| Book, Report, or Statement | Criminal Resource Manual at 822 |
| Intent | Criminal Resource Manual at 823 |
| Participation | Criminal Resource Manual at 824 |
| Bank Fraud (18 U.S.C. § 1344) | Criminal Resource Manual at 825 |
| Applicability of 18 U.S.C. § 1344 | Criminal Resource Manual at 826 |
| Multiplicity | Criminal Resource Manual at 827 |
| Elements of Offense of Bank Fraud | Criminal Resource Manual at 828 |
| Bank Bribery (18 U.S.C. §215) Generally | Criminal Resource Manual at 829 |
| Bribe Offerer or Payer, 18 U.S.C. § 215(a)(1) | Criminal Resource Manual at 830 |
| Corrupt Bank Officer, 18 U.S.C. § 215(a)(2) | Criminal Resource Manual at 831 |
| Definitions, 18 U.S.C. § 215(b) | Criminal Resource Manual at 832 |
| Elements of Bank Bribery (18 U.S.C. § 215) | Criminal Resource Manual at 833 |
| Intent of the Parties | Criminal Resource Manual at 834 |
| Penalties for Bank Bribery | Criminal Resource Manual at 835 |
| Prosecutive Considerations in Bank Bribery Cases | Criminal Resource Manual at 836 |
| Mail/Wire Fraud Affecting Financial Institution | Criminal Resource Manual at 837 |