Limit for reserves is applied to those departments and individuals using cash frequently; the accounts shall be settled in financial department promptly after reserve fund is used.

公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。

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"On accounting fraud, we're looking at housing developers who may have reported cash reserve accounts to reflect falsely inflated values, " he told CNN.

CNN: FBI investigating 14 companies for mortgage fraud

The complaint against one of the Dominican Republic gang members allegedly involved in the theft states that thousands of dollars' worth of stolen cash was deposited into two Liberty Reserve accounts via currency centers based in Siberia and Singapore.

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