Crime is often undertaken for some form of financial gain -
fraud, embezzlement, drug dealing and money laundering are just
some of the most common examples. Criminals can go to great lengths
to try and conceal their unlawful income and assets.
The Financial Investigation Unit (FIU) forms part of Fife
Constabulary Economic Crime Unit and comprises a small number of
specialist police officers and police staff financial
investigators.
Utilising legislation and powers contained within the Proceeds
of Crime Act, 2002 as applied to Scotland, FIU staff trace and
identify assets such as money, property and vehicles obtained
through criminal conduct. Extensive enquiries are carried out with
financial institutions both in the United Kingdom and
internationally and with various Government agencies such as HM
Revenue & Customs.
Upon completion of the investigation, the FIU will submit a
report to the Crown Office & Procurator Fiscal Service in
Scotland, detailing money and assets gained through criminality and
request to have bank and building society accounts restrained for
the purpose of confiscating these funds and other assets via both
the Criminal and Civil Courts.
Money and assets confiscated can be returned to the community
via the Scottish Government CashBack for Communities, a program of
activities for young people to increase the opportunities they have
to develop their interests and skills in an enjoyable, fulfilling
and supported way, using funds recovered from criminals.