This annex complements the book Illicit Enrichment: A Guide to Laws Targeting Unexplained Wealth by Andrew Dornbierer, published by the Basel Institute on Governance in June 2021.

It provides technical guidance to investigators and prosecutors on how to collect and analyse financial information and evidence to establish that a person has illicitly enriched themselves.

This quick guide explains how investigators and prosecutors can use Source and Application of Funds analysis to inform corruption and money laundering investigations and prosecutions and to generate evidence for use in court.

The method enables anti-corruption officers to build financial profiles of suspects by systematically calculating the amount of money that the suspect has accumulated and spent during a particular period, compared to their legal and known income. 

How investigators and prosecutors can use Source and Application of Funds analysis to inform corruption and money laundering investigations and prosecutions and to generate evidence for use in court. A quick guide by the Training team of the International Centre for Asset Recovery.

If it looks and smells like corruption…

“How could he afford that car on his salary?”

“Where did she get the money to buy those expensive clothes?”