Also known as:peculations · peculate · peculates · peculated · peculating · peculatus · embezzlement · misappropriation
Written by attorneys · grounded in primary & secondary sources — see below
A form of embezzlement in which a public official fraudulently converts property entrusted to the official's care. The conversion occurs after the official has lawfully acquired possession, and the intent to defraud is shown when the official deals with the property in a manner inconsistent with the trust arrangement.
Sources & Authorities
How it applies
Common Examples
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Treasurer Diverts Tax Receipts
Patrick Phan, the elected city treasurer, lawfully receives property tax payments into the municipal account. He then writes checks from that account to pay his personal credit card bills. Because Phan held the funds lawfully before converting them to his own use, the conversion constitutes peculation.
Clerk Exploits Identity Records
Pavel Petrov, a county records clerk, lawfully possesses citizen identification files as part of his official duties. He sells copies of those files to a marketing firm for personal profit. The unauthorized commercial use of the entrusted records amounts to peculation.
Auditor Conceals Fund Shortage
Phoebe Park, a state agency auditor, lawfully controls public grant funds. She diverts a portion of the grant money to her personal account and falsifies disbursement records. The post-possession conversion of entrusted public funds constitutes peculation.
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Cases
Statutes
Model Codes
Common Law
Dictionaries
Official Borrows Trust Account
Pamela Phillips, a municipal court clerk, lawfully holds bail money in a trust account. She withdraws funds to cover personal expenses, intending to repay later. The knowing use of public trust funds results in disbarment-level discipline for peculation.
Procurement Officer Skims Supplies
Priya Prasad, a state procurement officer, lawfully receives office supply shipments for agency use. She diverts a portion to her private business and falsifies inventory records. The conversion of entrusted public property after lawful receipt constitutes peculation.
Finance Director Alters Ledgers
Pierce Patterson, a city finance director, lawfully controls payroll accounts. He inflates overtime payments to himself and alters the digital ledger to conceal the transfers. The post-possession fraudulent conversion meets the elements of peculation.
Common questions
Frequently Asked
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How does peculation differ from larceny?+
Peculation requires that the defendant first acquire the property lawfully and then convert it while in lawful possession. Larceny instead involves a trespassory taking at the moment of acquisition from someone with a superior right of possession.
What constitutes conversion in a peculation case?+
Conversion occurs when the public official deals with the entrusted property in a manner that conflicts with the trust arrangement or authority under which the official holds it. No physical movement of the property is required.
Does an intent to return the property later prevent a finding of peculation?+
No. If the official intends to return only similar or substantially identical property rather than the exact same items, the law treats the conduct as peculation even when the property consists of money.
What property can be the subject of peculation?+
Only property that may be subject to larceny qualifies. Real property and services do not qualify under traditional embezzlement statutes that define peculation.
530 U.S. 466 (2000)Evidence
…to render plain and certain every constituent of the offense"); United States v. Woodruff , 68 F. 536, 538 (Kan. 1895) (where embezzlement statute "contemplates that there should be an ascertainment of the exact sum for which a fine may be imposed" and jury did not determine amount, judge lacked authority to impose fine; "[o]n…