MEMORANDUM IN MITIGATION
RE: UNITED STATES v. ORTIZ
SENTENCING

To the Honorable Court:

Jana Ortiz accepts full responsibility for her role in embezzling $180,000 from Harbor Youth Arts over three years through 48 false vendor reimbursements. As finance manager, she abused her position of trust to approve and conceal these payments. In one instance, she instructed a junior bookkeeper to code a transfer as “program supplies” without disclosing the vendor account was hers.

This conduct caused concrete harm. The loss forced Harbor Youth Arts to suspend its after-school music program for six months. Consequently, staff were laid off, and 70 children lost services. The organization does not forgive the offense. We acknowledge that abuse of a position of trust, repeated conduct, planning, and concealment aggravate seriousness even when reflected in the guideline calculation. Repayment does not erase this victim loss.

Ms. Ortiz’s mitigation lies in her history and acceptance of responsibility. She has no prior criminal record and worked continuously for 27 years. Twelve letters describe her as reliable, remorseful, and supportive. Crucially, regarding restitution, Ms. Ortiz repaid $70,000 before the audit concluded using an inheritance. After pleading guilty, she paid another $30,000. While restitution before detection is stronger mitigation than payment after detection, we acknowledge neither eliminates the debt. An $80,000 balance remains.

Regarding personal circumstances: Ms. Ortiz provides evening care to her father, who has Parkinson's disease. However, her sister lives 20 miles away and provides care two days weekly. The record does not show that no other arrangement is available; therefore, family responsibilities do not justify a major variance. Additionally, Ms. Ortiz has controlled type 2 diabetes. The presentence report states the correctional system can provide required medication and diet.

We respectfully decline to assert unsupported diagnoses of gambling addiction or childhood abuse. No medical, treatment, or personal record supports these statements. Candidly addressing the absence of such explanations strengthens this bounded request.

**Sentencing Recommendation**
The advisory custody range is 24 to 30 months after credit for acceptance of responsibility. Probation recommends 24 months; the Prosecutor requests 27 months. We request a custodial sentence of **24 months**.

This sentence reflects the seriousness of the offense and provides just punishment, yet it is not greater than necessary given her non-violent history and substantial partial repayment. It promotes respect for law and deters future conduct while allowing for eventual restitution capability. A variance below 12 months would fail to account for the repeated abuse of trust; a term above 24 months would exceed necessity given her mitigation factors.

**Restitution Plan**
Ms. Ortiz earns $62,000 annually in a bookkeeping position available post-sentencing. Her verified monthly disposable income after ordinary expenses is approximately $1,700. We propose a restitution condition requiring payments of $1,500 per month during supervised release. This plan is realistic, ensuring steady repayment without rendering her destitute, and aligns with her demonstrated ability to pay from earned income.

Respectfully submitted,
Defense Counsel for Jana Ortiz