Theft Concerning a Program Receiving Federal Funds — Belonging to and In the Care, Custody, or Control of Defined is a type of fraud or theft involving a program that receives federal funds and is in the care, custody, or control of a defined entity. Specifically, this type of fraud or theft involves the unauthorized taking or misuse of funds, assets, or other resources that have been allocated to the program by the federal government or other public sources. This type of fraud or theft can include misappropriation of funds, embezzlement, or other forms of theft or misuse. There are two main types of Theft Concerning a Program Receiving Federal Funds — Belonging to and In the Care, Custody, or Control of Defined: fraud and misappropriation. Fraud is the act of intentionally deceiving or misleading someone in order to gain an advantage or benefit. Misappropriation is the misuse of funds, assets, or other resources for one's own benefit or for the benefit of another. Both of these types of theft can be committed against a program receiving federal funds and in the care, custody, or control of a defined entity.