An individual is appointed as the guardian overseeing 1.3 million dollars, awarded to the parents of a minor child. The guardian is required to file annual reports with the courts and guardianship tax returns, which he does. The bank statements show the proper balance, less any expenses-$40,000 for a down payment on a house; $25,000 for a van; and other monthly expenses, which are paid for, per the guardianship agreement. All court documents and tax records involving the guardianship are up to date in the court files. During a five year period, all the money is gone. The expenses do not add up to 1.3 million dollars.

What and how does he remove the funds, with all the documentation, and without anyone knowing a fraud occurred?

Please analyse the case.