Memorandum

Jana Ortiz respectfully requests a sentence of 12 months and 1 day of custody, followed by supervised release and a realistic restitution condition.

Offense and harm. Jana admitted that she repeatedly abused a position of trust. As finance manager for Harbor Youth Arts, over three years she caused 48 false vendor reimbursements totaling $180,000 and used her access to approve and conceal them. Her instruction to a junior bookkeeper to code a transfer as “program supplies,” without disclosing that the vendor account was hers, reflects planning and concealment, not a single lapse. The victim harm is concrete: Harbor Youth Arts suspended its after-school music program for six months, laid staff, and 70 children lost services. The organization does not forgive the offense. No repayment erases that loss.

Mitigating record. Jana has no prior criminal record and worked continuously for 27 years. She accepted responsibility by pleading guilty. She repaid $70,000 before the audit began, after receiving an inheritance, and $30,000 after pleading guilty. The pre-audit repayment is the stronger mitigating evidence because it occurred before detection through the audit; the post-plea payment shows continued acceptance but has less weight. The restitution balance remains $80,000.

Counsel does not assert gambling addiction or childhood abuse, although the client requested those explanations, because the supplied record contains no medical, treatment, or personal support for either. The record contains twelve letters describing reliability, remorse, and support for coworkers. None identifies previously undisclosed charitable work, and counsel makes no such claim.

Family care and health. Jana provides evening care to her father, who has Parkinson’s disease. Her sister lives 20 miles away and currently provides care two days each week. Because the record does not show that Jana is irreplaceable or that no reasonable alternative exists, this responsibility does not justify a major variance. It remains relevant to supervised release conditions and any practical post-release arrangement. Jana has controlled type 2 diabetes. The presentence report states that the correctional system can provide the required medication and diet. The condition is relevant to placement and care, but it does not justify a variance on this record.

Requested sentence. The advisory range is 24 to 30 months. The prosecutor asks for 27 months, probation recommends 24 months, and Jana asked for probation. Counsel does not seek probation because the offense involved repeated abuse of trust, planning, concealment, and concrete harm to a nonprofit and to children. A variance below the advisory range requires explanation. The reasons are: (1) no prior criminal record and 27 years of continuous work; (2) acceptance of responsibility and substantial repayment, especially the $70,000 paid before the audit began; (3) the financial nature of the offense, no prior record, and limited public-protection need; and (4) a short custody period that is sufficient to reflect seriousness, provide just punishment, and deter misconduct while remaining no greater than necessary.

A sentence of 12 months and 1 day is concrete. It preserves ordinary good-time eligibility. It is not a reward for repayment. It acknowledges that the trust, planning, concealment, and victim harm remain serious, but it reflects that Jana’s no-record history, work history, acceptance, and pre-audit repayment support a shorter custodial term than the advisory range.

Restitution condition. Jana’s verified monthly disposable income is approximately $1,700. Counsel proposes 36 months of supervised release, with restitution payments of $400 per month during supervised release, and the remaining $80,000 as a continuing obligation payable as her income allows, subject to court review. That condition uses the supplied income, does not promise payment beyond demonstrated ability, and addresses the balance without making the obligation unworkable.

Respectfully submitted.