In a situation where an officer of the association embezzled funds but agrees to pay restitution and make the association "whole," and therefore no insurance or bond claims are filed, will there be a negative impact on (1) the availability of financing from Fannie Mae or Freddie Mac, (2) will there be a negative impact on the future cost of insurance or bond? The association is considering whitewashing the incident. Is it better for the association to pursue the officer with policing authorities or will it be harmful to the association?