Direct Flashcards
Please state your name for the record
Makani Kekoa
How are you employed?
I’m a detective with the Harmony Police Department, specializing in white-collar crime.
And this police department is in the state of Buckeye?
It is, yes.
Did you have a career prior to joining the Harmony PD?
I did.
How many years have you been employed by the Harmony PD?
13 years. I was initially a patrol officer before becoming a detective.
How many years have you been a detective?
8 years.
What was that career?
I was a Certified Public Accountant. I passed the examination to become a CPA after obtaining my degree in both accounting and criminal justice at the Buckeye University.
Please explain how you came to be a detective.
During my time as a CPA, I saw many business with questionable accounting practices and people who seemed to be looking for ways to hide money from the IRS. On one occasion I was asked by local law enforcement to assist in reviewing the books of a local business being investigated by the police it was after this experience that I decided to combine my accounting expertise with my desire to serve the community as a law enforcement officer.
Have you had any specialized training with the Harmony PD?
Yes, I have.
What was that training?
I was trained by the FBI in the area of forensic accounting as a part of its outreach program with local law enforcement. I was specifically chosen by Harmony PD to participate in this program, and as a result of it I am the detective at Harmony PD who is most qualified to investigate financial crimes.
You were the lead investigator on the defendant, Espinosa, and his co defendant Diallo’s embezzlement and money laundering case, correct?
Correct.
How might one discover an embezzlement?
It’s simple, really, though it depends how much effort the criminal uses to cover their tracks. Embezzlement traces back to company checks written to personal accounts, or altered billing information on invoices. Once our office is tipped off, usually by a business executive who notices the missing funds, we can easily connect the dots.
Please explain to the court how you came to determine Espinosa’s involvement in the Trillium High School Embezzlement.
In January of 2022, my department was alerted by the Trillium high school auditor that funds in the amount of exactly $80,000 were missing, and that school treasurer Ash Espinosa could not explain the discrepancy. I learned that Espinosa was also a twenty percent owner at a junkyard; Espinosa’s cousin, Harley Diallo, owned the outstanding eighty percent. I hypothesized that with access to Trillium’s budget and the junkyard’s invoicing systems, Espinosa could be laundering money with the assistance of Diallo.
At some point in the embezzlement investigation, did you start surveillance on the junkyard?
In March of 2022 I began my surveillance.
Why were you surveilling the junkyard?
After learning about Trillium’s missing funds, Espinosa’s connection to the junkyard, and the potential for money laundering, I was determined to acquire evidence to support a search warrant application for the premises.
What did you observe during this surveillance?
I observed some unusual activity. The junkyard itself received little traffic. Diallo and Spinosa would come and go at odd hours.
Did you overhear their conversations?
Yes. They would talk out in the open, near the front gate where I could hear them with my windows open. I overheard them discussing what sounded like a money laundering scheme.
Please describe what you heard.
Espinosa discussed transferring Trillium funds to the junkyard’s account, and he instructed Diallo on how much to invoice Trillium. Espinosa was always the one to initiate the conversations. Diallo seemed hesitant to make any decisions without Espinosa’s buy-in.
Detective, based on your training and your personal observations, do you have any opinions as to whether money laundering occurred at this business?
Money laundering most definitely occurred at the junkyard.
Based on your personal observations of Espinosa and Diallo during the surveillance, do you believe that one of them was calling the shots?
Undoubtedly.
Which one?
Espinosa.
Please explain.
Espinosa was the Trillium High School treasurer. He came up with the money laundering scheme. He initiated the conversations. He instructed Diallo on what dirty work to do. He was the leader. He called the shots.
Detective Kekoa, I want to turn my questioning to the 1967 Camaro. When did you first note the presence of the Camaro?
I first noted its presence during my surveillance of the junkyard.
Do you know who owned the vehicle?
Espinosa owned it.
