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
Misapplication18 U.S.C. §§ 656 and 657