The Tallahassee BeanCounters (TBC) is a minor league baseball team, which is based in Tallahassee, Florida. Incidentally; it had never been audited before the writing of a letter by an anonymous whistleblower; reporting fraudulent activities within the company, to Franklin Kennedy, the organization’s owner. An additional impetus for the audit of the company’s accounts was the granting of a mortgage to the company for the construction of a new training facility. This investigative report seeks to confirm whether allegations made by the whistleblower are true or false, by scrutinizing the company accounts, employees, materials, and the organizational chart. It is worth noting that the organization is run by an ex-base ballplayer, who is an associate and long-time friend. Seemingly, he does not have an academic background in business administration, which sets the stage for flaws in management. From the interviews with employees, it is observed that there is no whistle-blowing structure in the organization, coupled with the absence of an internal auditor, thereby providing conduits for the siphoning of funds illegally from the company. One of the indicators of fraud within the organization is the lack of proper specialization and division of labor. For example, Tucker Johnson who is the head coach, delegates some of his duties to Sam McCarty the equipment manager, because of his phobia of paperwork, and does not counter check orders made on new equipment by Sam, who can easily inflate the quantities required. Additionally, there is overlapping of roles within the organization, that is seen where Julie Roper who is the assistant to the president, also assumes the role of a concessions manager. Julie’s ineptitude at work is shown where she fails to do her job at times as required. Her job description warrants the counting of condiments at the end of every game, but she views this as a laborious task and so does so sporadically. On May 13th for instance, she counts the condiments but fails to do so on the 14th and 15th, creating loopholes for fraud by altering the concessions figure. Phil has a charming personality, which enables him to create a rapport with everyone in the organization. From the evidence gathered, he is seen to be very unpredictable, when he decides to cut down on employee expenses, by instituting job cuts. In a move that raises eyebrows, he fires his assistant Terry Hughes for going away to see her mother and replaces her with his niece, a clear indication of nepotism. He also takes deposits to the bank, a duty that should be undertaken by junior staff. Furthermore, in the build-up to the construction of the new training facility, he was the one who handled the bidding process and kept the bids in sealed envelopes in a safe in his office. Ordinarily, the bidding process should have been handled by a hired independent body, or by the company’s owner, Franklin. The process is handled solely by Phil, raises a red flag as to whether the bidding process was free and fair, and if the contractor, Larkin Construction, was indeed the lowest bidder as purported. There is some likelihood of fraud taking place in the parking lot because we can read malice from the issuance of tickets to the various categories of cars. Strangely enough, there is no way of telling the difference between tickets sold to big vehicles and small vehicles, beca