The fraudulent taking of money or property by a person to whom it has been entrusted.

From Anglo-Norman French ''embesiler'' (to steal, make away with), later reinforced by ''bezzle'' (to squander).

misappropriation defalcation peculation pilferage
restitution reimbursement honesty stewardship
"The audit revealed large-scale embezzlement of welfare funds meant for tribal development schemes."

Relevant to GS Paper 2 on governance and accountability, GS Paper 3 on economic offences, and GS Paper 4 on financial probity. Cite it in discussions of CAG audits, the Prevention of Corruption Act, and leakages in public expenditure that Direct Benefit Transfer seeks to plug.

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