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.