Jessica Grayson is a secretary at Washington High School. She is in charge of ordering janitorial supplies from Joe's Cleaning Center. Jessica is also authorized to write and sign the checks for these supplies. Jessica is friends with Jake Emerson, who works at Joe's. Once a month, Jessica writes an order for $300 worth of supplies that the school really doesn't need. Jake signs the business manager's name from Joe's on the checks and gives them back to Jessica. She cashes the checks and deposits them into her own savings account. Jake makes sure the supplies are never delivered to the school. Are Jessica and Jake both committing a crime? If so, what crime(s)?

Embezzlement is when an individual misappropriates the fund that has been entrusted and placed in the person's care. In this case, Jessica steals the company's fund that is in her possession and this is a financial fraud.

• Jake's crime is forgery

Forgery is when a take signature, false document, or something else is being copied so as to deceive someone else. This is punishable as the person will be charged with fraud.

• The crime of both of them is conspiracy.

A conspiracy is simply when there is an agreement that takes place between two or more people when they want to commit a crime. In this scenario, both Jake and Jessica agreed to carry out the fraud.