Conducting and Documenting Interviews

Purpose. This section outlines EBSA’s guidelines for conducting and documenting interviews, and includes information to help develop interviewing skills.
Objectives. Interviews can develop credible information that is relevant to the investigation and establishes the interviewee’s version of the facts. Interviews can:
1. Verify the accuracy of records and reports filed with the Department;
2. Obtain information not recorded in records and reports;
3. Obtain explanations for recorded entries;
4. Secure details and explanations for unrecorded transactions and events;
5. Obtain admissions regarding violations from potential defendants;
6. Obtain evidence of specific transactions and/or actions of individuals dealing with the plan(s);
7. Assess the desirability of the interviewee as a witness at trial;
8. Generate potential leads;
9. Identify possible defenses or competing theories of the case.
Definition of Interview. An interview is the questioning of a person who may possess information relevant to the matter under investigation. An interview conducted on a subject of a criminal investigation, especially when in governmental custody, is referred to as an interrogation.
Interview subjects may include, but are not limited to:
1. Individuals who know about a single document or transaction;
2. Custodians of systems of regularly kept records;
3. Fiduciaries of employee benefit plans;
4. Service providers to employee benefit plans;
5. Participants and beneficiaries of employee benefit plans; and
6. Subjects and witnesses of criminal investigations.
Establish a Goal. The interviewer should establish a clear goal or objective for the interview. When establishing the interview’s objective, the interviewer should consider:
1. The requirements of the law or investigative assignment; and
2. The material facts that need to be addressed.
The interviewer should determine the facts that this interviewee likely knows based on the interviewee’s position and relation to the plan, events, and persons involved in the investigation. Interviewers should ask questions that elicit facts pertinent to the investigation.
Aids. Interviewers may share documents and/or statements, oral or written, with the interviewee during the interview to verify or clarify information. Typical aids include:
1. Written or recorded statements of other interviewees;
2. Reports filed with EBSA or other agencies;
3. Background information, such as credit reports, financial statements, insurance claims, etc.;
4. Information from other sources;
5. Previous statement(s) of the same interviewee; and
6. Copies of checks, plan records, bank records, medical records, official records of ownership, hotel records, etc.
How to Ask Questions. Investigators/Auditors will conduct interviews:
1. Politely;
2. Without personal prejudice or preconceived notions as to the interviewee’s culpability; and
3. Without making any threats or promises to elicit any information.
Questions should be clear and designed to elicit information. Investigators/Auditors should ask questions in a language the interviewee understands.
Preparing to Write Questions. Questions should be designed to obtain information directly related to the matter under discussion.
1. To prepare focused questions, the interviewer should understand:
  1. The nature of the investigation;
  2. The purpose of the interview; and
  3. The information needed.
2. The interviewer should prepare for each interview by:
  1. Reviewing the available evidence;
  2. Analyzing the evidence and organizing it logically based on its relationship or effect on the allegations; and
  3. Outlining the interview based upon a “theory of the case.”
Characteristics of Good Questions. Good questions are:
1. Straightforward;
2. Understandable;
3. Focused on relevant information;
4. Free of accusatory or intimidating language; and
5. Open-ended. Avoid questions that can be answered with “Yes” or “No”.
Question Development.
1. Most questions can be based on:
  1. “What?” (what happened);
  2. “When?” (when did it happen);
  3. “Where?” (where did it happen);
  4. “Why?” (why did it happen);
  5. “How?” (how did it happen); and
  6. “Who?” (who was involved).
  The questions “why?” and “why not?” are particularly valuable.
2. Free Narrative as a Means of Obtaining the Interviewee’s General Description of Facts. Investigators/Auditors can usually initiate a free narrative by requesting the interviewee to tell what they know about the specific matter. This open-ended method should elicit a free-flowing account of facts the interviewee can and will provide without questioning, and can be a useful initial technique in an interview. When using this technique, the interviewer should not generalize about the subject matter of the discussion, but should specifically clarify what subject is being discussed. The interviewer should ask specific follow-up questions about the interviewee’s factual narrative and about material facts not addressed in the narrative answer.
3. Leading Questions. Leading questions are those that suggest the answer, generally stating a fact and requiring a simple “yes” or “no” answer. Accordingly, they may limit the information obtained from the interview. When initially asking for information, the interviewer should ask open-ended rather than leading questions. However, leading questions will likely be necessary to follow-up on an interviewee’s answers, and may be necessary to elicit relevant information. The following are examples of leading questions:
  1. You stated earlier that you made the decision not to remit employee contributions to the Plan. Is that correct?
  2. If you knew employee contributions were not remitted to the Plan, did you say or do anything?
  3. You withdrew funds from the Plan’s trust account?
Questioning Strategies.
1. General to Specific. An efficient way to resolve an issue is to ask questions from general to specific. Ask general questions designed to develop information on the setting of an event before exploring the details. Determine first what “was done” before exploring how or why it was done. Place a person at a scene before exploring their actions while they were there.
2. Initial Questioning. Initial questioning is systematic and designed to bring out a connected story of an event or incident. Its purpose is to elicit new information or fill in details omitted by the interviewee. How to conduct initial questioning:
  1. Begin with questions that are not likely to cause hostility.
  2. Ask questions that will develop facts in the order of their occurrence or in some other systematic manner.
  3. Ask one question at a time and word it so that only one answer to the question is required.
  4. Ask straightforward questions.
  5. Avoid complex questions that have two or more questions in one.
  6. Give the interviewee ample time to answer.
  7. Help them to remember with documents, if possible.
  8. If necessary, repeat or rephrase questions to obtain the desired facts.
  9. Be sure there is a full understanding of the answers and, if not perfectly clear, request an explanation.
  10. Provide the interviewee an opportunity to explain their answers.
  11. Separate the interviewee’s statement of facts from their inferences.
  12. Obtain all the facts. Almost every subject/ interviewee possesses more information than they initially provide.
  13. After receiving a narrative account, ask questions about every significant item discussed, including the details. Answers will frequently contain information to previously unreported areas of interest.
3. Follow-up Questions. Interviewers should listen very carefully to the interviewee’s answers and should discern whether an answer is fully responsive to the question asked. If the answer is not fully responsive, the interviewer should ask follow-up questions. After receiving answers, it may be helpful for the interviewer to confirm the interviewer understood the response by paraphrasing the interviewee’s response. The interviewer should adjust their questions if the prepared script is not relevant based on the interviewee’s responses. Follow-up questions are also needed to fully understand an interviewee’s answer, or to pursue other relevant information based on the content of the answer.
Investigator/Auditor Introductions and Initial Notifications or Preliminary Warnings in Interviews
1. Civil Cases. Investigators/Auditors must:
  1. Clearly identify themselves to interviewee.
  2. Investigators/Auditors are required to carry credentials. Investigators/Auditors should display their credentials or badges when introducing themselves, as appropriate. Investigators/Auditors must not misplace or copy their credentials or badges. Investigators/Auditors must not allow the copying of their credentials or badges.
  3. Inform the interviewee that the interview is pursuant to an official investigation by EBSA under the authority granted under Title I of ERISA.
  4. Request the interviewee’s voluntary cooperation.
  5. Inform the interviewee that any information involving violations of other laws will be referred to the U.S. Department of Justice or other appropriate government agency (See Figure 1). See EBSA Form 202.
  6. If a civil investigator is asked by an interviewee as to whether there is a criminal investigation (or whether the interviewee is the subject of a criminal investigation), the civil investigator shall clearly state that it is the agency’s policy to neither confirm nor deny the existence of any criminal investigation. The civil investigator shall (re)state to the interviewee the advisory that any information obtained from the interviewee concerning potential criminal violations may be referred to the U.S. Department of Justice or other appropriate governmental authority (See EM section on the Criminal Investigations Program).
2. Criminal Cases. Investigators/Auditors must:
  1. Clearly identify themselves to interviewees.
  2. Investigators/Auditors are required to carry credentials. Investigators/Auditors should display their credentials or badges when introducing themselves, as appropriate. Investigators/Auditors must not misplace or copy their credentials or badges. Investigator/Auditors must not allow the copying of their credentials or badges.
  3. Ask for the interviewee’s voluntary cooperation.
  4. Advise that they are conducting a criminal investigation pursuant to ERISA, and any information obtained may be referred to the U.S. Department of Justice or other appropriate government agency (See Figure 2). See EBSA Form 202A.
    Investigators/Auditors are not required to advise interviewees of their rights in non-custodial situations unless requested to do so by the U.S. Attorney’s Office (USAO). However, in those rare circumstances where a person is in governmental custody or reasonably believes themself to be in such custody, they must be advised of their rights. See EBSA Form 202B.
  5. Advisement of Rights, Custodial Interviews. Witnesses are individuals who see an event or activity occur. A Witness can also be the Subject in a criminal investigation. When interviewing, or otherwise substantively questioning, a Witness who is in custody, the Investigator/Auditor must advise the Witness of their rights as follows:
    1. You must understand your rights before we ask you any questions.
    2. You do not have to make any statement or answer any questions.
    3. Any statement you make or any answers you give may be used against you in a court of law or other proceedings.
    4. You have the right to talk to a lawyer for advice before you answer any questions and you have the right to have a lawyer present during the interview.
    5. If you decide to answer questions now without a lawyer present, you still have the right to stop the interview at any time.
    If the above-described advisory is given, the RI, along with the Witness’s acknowledgement (if any), should reflect it.
    In recorded interviews, the audio recording should capture the advisory and the Witness’s acknowledgement, if any (See Paragraph 22, Recording, Transcribing, and Monitoring of Conversations and Statements, below).
  6. Waiver of Rights. If a Witness in custody verbally acknowledges their rights and indicates a willingness to proceed with the interview, the Investigator/Auditor should immediately attempt to obtain a “Waiver of Rights” from the Witness.
    The Investigator/Auditor should read the “waiver of rights” language to the Witness and ask them to sign the document. (See Figure 3). If the Witness agrees to an interview but does not agree to sign the “Waiver of Rights” form, the interview should continue, but the Investigator/Auditor should document in the RI that the witness refused to sign the waiver.
  7. Deemed to be in Custody. A Witness is “in custody” in any circumstance in which a reasonable person might conclude that they are not free to leave. If a Witness is not in custody, the Investigator/Auditor may advise the Witness that they are not in custody and that they are free to leave at any time).
  8. Documentation of Advisories and Acknowledgement by Witness. The RI should list any advisories given along with the Witness’s acknowledgement (if any). In recorded interviews, the advisory and the Witness’s acknowledgement (if any) should be captured on the audio recording.
  9. Discontinuing the Interview. If at any point, a custodial witness indicates that he or she wants to consult with an attorney, or wants an attorney present before answering any further questions, the interview must immediately stop and cannot resume until the custodial witness has the opportunity to consult with an attorney.
  10. Interview Under Direction of a Law Enforcement Officer or Prosecutor. If a law enforcement officer or other law enforcement agency is leading the interview (or attempted interview), the Investigator/Auditor should generally follow the lead agency’s interview procedures. If the investigation is under the direction of a prosecutor, the Investigator/Auditor should consult with and follow the prosecutor’s instructions (See EM section on Criminal Investigative Program).
Third Parties Present During an Interview. EBSA investigations are not public. Only interviewees and their representatives may be present. Third parties, other than attorneys who represent the interviewee, do not have the right to attend interviews conducted by an EBSA Investigator/Auditor during the course of an investigation. If an Investigator/Auditor asks a third party to leave the room at the beginning of the interview, and the third-party refuses, the Investigator/Auditor should consider terminating the interview and issue a subpoena to the interviewee for an administrative deposition.
Summarize Interview. After the interview is completed, the Investigator/Auditor may choose to summarize the interview with the interviewee, by stating all the important details in order. The Investigator/Auditor should stop after each part of the summary and ask the interviewee to verify their interpretation. If the interviewee disagrees with any portion of the summary, the Investigator /Auditor should correct the discrepancy before proceeding.
Ending the Interview. After the interview, the Investigator/Auditor should politely end the interview. The Investigator/Auditor should explain that more interviews may become necessary.
EBSA Form 202, “Report of Interview.” Investigators/Auditors must document oral information in detail obtained from an interview on EBSA Form 202, “Report of Interview.” Investigators/Auditors will use the interviewee’s actual language as much as possible.
Figure 1: Outline for Civil RI
Figure 2: Outline for Criminal RIs; Witness or Non-Custodial Subject
Figure 3: Advisement of Rights
Figure 4: Outline for Criminal RIs; Custodial Subject
1. The text of the RI should clearly identify:
  1. The interviewee’s full name;
  2. Address - work and home;
  3. Telephone numbers;
  4. Any documents shown to the interviewee or provided by the interviewee during the interview; and
  5. Interviewee’s age, education, and employment history, where appropriate.
2. RIs must be prepared to record all interviews. When the interviewee provides a signed, written statement, the RI should reflect only the appropriate preface comments, the fact that a signed, written statement of the interviewee is attached, and the circumstances of the statement’s execution as known to the Investigator/Auditor receiving it.
  Figure 5: Civil RI with Signed Statement
  Figure 6: Format for Criminal RIs; Witness or Non-Custodial Subject
  Figure 7: Format for Criminal RIs; Custodial Subject with Signed Statement
3. There is no requirement for RIs when testimony is from administrative depositions.
4. RI basics:
  1. Use plain bond paper when additional pages are required.
  2. Use separate EBSA Form 202 to report each interview.
  3. Investigator/Auditors should write RIs as soon as possible after the interview to ensure accuracy and completeness.
  4. Once approved, the RI should be saved as a PDF file and electronically signed by the staff that were present for the interview above their names on the RI.
Maintenance of Report of Interview. The signed PDF version of the RI should be saved to the electronic case file along with the interview notes and any exhibits used during the interview as attachments.
Investigator/Auditor Notes Taken During Interview.
1. Civil Investigations. Keep notes taken during interviews and attach to the RI in the electronic case file.
2. Criminal Investigations. Keep interview notes in all criminal investigations, unless instructed otherwise by the USAO. The Investigator/Auditor should consult with the USAO early in the investigation concerning the retention of notes or rough drafts of RIs (See EM section on the Criminal Investigations Program).
Disclosure of Notes. Investigators/Auditors should not show interview notes to the interviewee. Investigators/Auditors should treat notes like workpapers and secure them whenever you leave the work area.
Signed Statements. Investigators/Auditors may get a signed, written statement from an interviewee.
1. The preface of the statement must:
  1. Include identifying information about the interviewee;
  2. Note that EBSA gave appropriate notifications or warnings; and
  3. Indicate that the statement is voluntary.
  Figure 8: Format and Guide for a Signed Statement
2. The body of the signed statement need not follow a prescribed form, but it should contain a complete account of all the pertinent information known to the maker relevant to the alleged violation.
3. The statement can be:
  1. Written or dictated by the interviewee making the statement, or
  2. Written by the Investigator/Auditor, keeping to the interviewee’s own words.
4. If the interviewee handwrites the statement, there should be no space left between paragraphs nor in the width of each page.
5. The interviewee should:
  1. Review the completed statement,
  2. Initial any corrections/deletions,
  3. Number and initial each page, and
  4. Include and sign a paragraph attesting that they read, or had read to them, the statement which consists of a certain number of pages, that each page (which has been numbered) and each correction has been initialed by them and that the statement is complete and true to the best of their knowledge.
6. Each person who witnessed the statement’s creation should sign and date it.
7. Investigator/Auditor should not voluntarily provide a copy of the signed statement to the person furnishing the statement. However, if the person or their attorney requests a copy of the statement, a copy should be furnished. Investigator/Auditor maintains these signed statements by either scanning the document and copying the scanned document to the electronic case file or asking the witness to submit an electronic version if they are able to do so.
Personal Observations.
1. When conducting interviews, Investigators/Auditors may have observations of the interviewee that are relevant to the investigation. Investigators/Auditors should document their “Evaluation of Witnesses” in a memorandum to the file that records observations as to the:
  1. Credibility,
  2. Dependability, or
  3. Availability of potential witnesses.
2. The observations may help SOL and others evaluate the litigation potential of cases.
3. Investigators/Auditors should keep observations to a minimum and expressed in the most objective manner possible; they must never appear in an RI or the body of an ROI.
4. Investigator/Auditor should also observe and report any information related to the inquiry, such as the disorder of records, books, the contents of a safe deposit box, and so on. Such evidence is direct testimony, about which the Investigators/Auditors may later testify. Investigators/Auditors should report such information in a separate memorandum to the file.
Attorneys-at-Law
1. Civil Cases. Investigators/Auditors should not object to the presence of an attorney representing the interviewee during the interview of a civil case witness or subject. They should keep in mind that in an interview of a person represented by counsel, the attorney may also represent a potential defendant. Under these circumstances, Investigators/Auditors should avoid disclosure of EBSA’s case.
  1. In interviews conducted in the presence of attorneys, Investigators/Auditors should not engage in arguments as to:
    1. Interpretations of the law,
    2. The facts of the case, or
    3. Matters of procedure.
  2. Attorneys may advise their clients, but may not reply for them. If, in isolated cases, an attorney does reply for their client, the interviewer should ask the interviewee for their own answer. If significant, the RI should also reflect the attorney’s answer.
  3. If the attorney seeks to control the scope and progress of the investigation, the Investigator/Auditor may courteously discontinue the interview, and tell their supervisor at the earliest opportunity.
2. Criminal Cases. Witnesses and both custodial and non-custodial subjects in criminal investigations have a right to representation during an interview. Considerations similar to those in paragraph 21.a. still pertain in such interviews, particularly with respect to having the interviewee answer for themself.
Recording, Transcribing, and Monitoring of Conversations and Statements
1. Policy. DOL policy is that all internal and external business must be transacted in an atmosphere of complete candor. Accordingly, statements or conversations made in person or over the telephone must not be secretly recorded, transcribed, or monitored.
2. Restrictions. In accordance with the above policy, the following restrictions apply:
  1. Unless otherwise authorized by a court, the policy prohibits the use of electronic or mechanical recording and monitoring devices in conjunction with two-way telephone conversations. Telephone recording devices must not be used except for purposes of receiving messages on automatic answering equipment or, where Voice Over Internet Protocol (VOIP) is used, for purposes of administering communications devices or filtering and logging certain types of traffic to mitigate potential security vulnerabilities.
  2. Recording of interviews is limited to circumstances where the recording is either directed or authorized by SOL -, or by a prosecutor (in criminal cases). Investigators/Auditors should consult with their supervisor and obtain the appropriate approvals before proceeding with plans to record an interview.
  3. Interviewers may use electronic recording devices, if all parties consent to such use, and the interview is in person and conducted in accordance with approved procedures.
  4. Investigators/Auditors may only record interviews using an EBSA government-issued laptop computer and external microphone.
  5. The Investigator/Auditor should not permit a Witness or any other person in attendance to record the interview (other than a law enforcement officer or investigative partner).
  6. Interviews should not be conducted if a Witness or their representative insists on recording the interview. If the Investigator/Auditor discovers that an interview is being recorded by the Witness or another party in attendance (other than a law enforcement officer), they should immediately stop the interview and consult the USAO (in a criminal case) or SOL (in a civil case) as soon as practicable (as any third-party recordings may represent potential additional evidence that must be collected).
  7. If an EBSA Investigator/Auditor, conducting a criminal case, has reason to believe that a witness is in custody (i.e., is incarcerated at the time of the interview or otherwise being detained), then the Investigator/Auditor should consult with the prosecutor prior to engaging in the interview to determine whether recording of the interview may be necessary in order to fulfill the requirements imposed by the USAO or other governmental authority.
  8. Administrative Support Staff may monitor telephone conversations to confirm appointments, make arrangements, assist with commitments, and assure adequate follow-ups only after notifying callers that such monitoring is taking place.
Administrative Depositions. Court stenographers record administrative depositions and witnesses are under oath. The use of RIs or signed statements is not required. In some instances, an Investigator/Auditor may take an administrative deposition without a government attorney present. They should first consult with SOL. In these circumstances, Investigators/Auditors should take special care to employ good interviewing techniques to insure a sound transcript (See EM section on Subpoenas).
Disclosure of Criminal Investigation. See EM section on Criminal Investigations Program, paragraph 7, for information about the Disclosure of criminal investigations.

(Figure 1)
Outline for Civil Investigation Report of Interview
(See EBSA Form 202)

[Date of Interview]

[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. (Include if applicable) Also present during the interview was [names, titles].

[Interviewee or Attendees] was/were advised that the writer is conducting an official investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted under the Employee Retirement Income Security Act of 1974.

[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official investigation which might involve violations of other laws, civil or criminal, would be referred to the U.S. Department of Justice or other appropriate agency.

In response to questioning, [Interviewee] provided the following information.

The first paragraph should contain background information regarding the interviewee, which may bear upon their credibility, such as: address, social security number, title, duties and responsibilities, and length of service in the current position.
Organize subsequent paragraphs chronologically or topically, and must be written, as much as possible, in the words of the interviewee. Avoid words or terminology that are unfamiliar to the interviewee. Use section headings when appropriate to identify discussion topics.
Clearly identify sources of all information. Make clear whether (or not) the interviewee has first-hand knowledge of the information they are providing. If the information comes from another source, identify the other source.
Clearly identify any document shown to, or provided by, the witness during the interview. If there is any possibility of confusion, attach copies of the relevant documents to the RI.
If applicable, identify any other Investigator/Auditor or counsel present at the interview.

(Figure 2)
Outline for Criminal Investigation Report of Interview
Witness or Non-Custodial Subject
(See EBSA Form 202A)

Date of Interview

[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official criminal investigation may be referred to the U.S. Department of Justice or other appropriate agency for consideration.

In response to questioning, [Interviewee] provided the following information.

The first paragraph should contain background information regarding the interviewee that may bear upon their credibility, such as address, social security number, title, duties and responsibilities, and length of service in the current position.
Organize subsequent paragraphs either chronologically or topically and must be written, as much as possible, in the words of the interviewee. Avoid words or terminology that are unfamiliar to the interviewee.
Clearly identify sources of all information. Make clear whether (or not) the interviewee has first-hand knowledge of the information they are providing. If information comes from another source, identify the other source.
Clearly identify any document shown to, or provided by, the witness during the interview. If there is any possibility of confusion, attach copies of the relevant documents to the RI.
If applicable, identify any other Investigator/Auditor or counsel present at the interview.

(Figure 3)
Advisement of Rights

Place ____________________

Date ____________________

Time ____________________

You must understand your rights before we ask you any questions. You do not have to make any statement or answer any questions.

Any statement you make or answers you give may be used against you in a court of law or other proceedings.

You have the right to talk to a lawyer for advice before you answer any questions, and you have the right to have a lawyer present during the interview.

If you decide to answer questions now without a lawyer present, you still have the right to stop the interview at any time.

Waiver of Rights

I have read this statement of my rights and it has been read to me, and I understand what my rights are. I am willing to make a statement and answer questions. I do not want a lawyer present at this time. I understand and know what I am doing. No promises or threats have been made to me and no pressure or coercion of any kind has been used against me. I hereby voluntarily and intentionally waive my rights.

Date ____________________

Signature _______________

Time ____________________

Certification

I hereby certify that the foregoing Warning and Waiver of Rights were read by me to the above signatory, and that they also read it and have affixed their signature hereto in my presence.

Signature __________________

Witness ____________________

(Figure 4)
Outline for Criminal Report of Interview Custodial Subject
(See EBSA Form 202B)

Date of Interview

[Interviewee or Attendees] was/were advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended. [Interviewee] was further advised that the writer was requesting their voluntary cooperation. [Interviewee] was warned that they must understand their rights before any questions were asked. [Interviewee] was told that they do not have to make any statement or answer any questions; that any statement they make or any answers they give may be used against them in a court of law or other proceedings; that they have the right to talk to a lawyer for advice before they answer any questions and that they have the right to have a lawyer present during the interview; further, [Interviewee] was told that if they decide to answer questions without a lawyer present, that they still have the right to stop the interview at any time. After being warned, [Interviewee] agreed to being interviewed. [Interviewee] signed the waiver of rights/refused to sign the waiver of rights (circle one).

In response to questioning, [Interviewee] provided the following information.

The first paragraph(s) should contain background information regarding the interviewee, which would tend to bear upon their credibility, such as title, duties and responsibilities, and length of service in current position.
Organize subsequent paragraphs either chronologically or topically and must be written, as much as possible, in the words of the interviewee. Avoid words or terminology that are unfamiliar to the witness.
Clearly identify all sources of all information. Make clear whether (or not) the witness has first-hand knowledge of the information they are providing. If the information comes from another source, identify the other source.
Clearly identify any document shown to, or provided by, the witness during the interview. If there is any possibility of confusion, attach copies of the relevant documents to the RI.
If applicable, identify any other Investigator/Auditor or counsel present at the interview.

(Figure 5)
Civil Investigation Report of Interview with Signed Statement

Date of Interview

[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name] was advised that the writer is conducting an official investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.

[Interviewee] agreed to cooperate and provide the attached signed statement.

[Any information obtained that is not in the signed statement, should be included in the RI. If the interviewee refuses to sign a prepared statement, ask them to read it orally, acknowledge whether it is true or correct, and record their comments in the RI.]

(Figure 6)
Format for Criminal Investigation Report of Interview Witness or Non-Custodial Subject

Date of Interview

[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name].

[Interviewee] was advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.

[Interviewee] agreed to cooperate and provided the attached signed statement.

(Figure 7)
Format for Criminal Investigation Report of Interview
Custodial Subject with Signed Statement

Date of Interview

[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. [Interviewee] was advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.

[Interviewee] was further advised that the writer was requesting their voluntary cooperation. [Interviewee] was warned that they must understand their rights before any questions were asked. [Interviewee] was told that they do not have to make any statement or answer any questions; that any statement they make or any answers they give might be used against them in a court of law or other proceedings; that they have the right to talk to a lawyer for advice before they answer any questions and that they have the right to have a lawyer present during the interview; further, was told that if they decide to answer questions without a lawyer present that they still have the right to stop the interview at any time. After being warned, [Interviewee] agreed to being interviewed. [Interviewee] signed the waiver of rights/refused to sign the waiver of rights (circle one).

[Interviewee] agreed to cooperate and provided the attached signed statement.

(Figure 8)
Format and Guide For A Signed Statement

(Preface for Civil Program Witness or Subject)

(Preface for Criminal Investigation Witness or Non-Custodial Subject)

(Preface for Criminal Investigation Custodial Subject)

I, [full name of interviewee, home and work addresses and telephone numbers], make the following voluntary statement to Investigator/Auditor ____________________. I was advised that Investigator/Auditor ____________________ is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to authority granted in the Employee Retirement Income Security Act of 1974, as amended. I was further advised that Investigator/Auditor was requesting my voluntary cooperation. I was told that I do not have to make any statement or answer any question; that any statement I make or any answer I give may be used against me in a court of law or other proceedings; that I have the right to talk to a lawyer for advice before I answer any question and that I have the right to have a lawyer present during the interview; further, I was told that if I decide to answer questions without a lawyer present, that I still have the right to stop the interview at any time.

(Body of the Statement)

The first paragraph(s) should contain background information regarding the witness/subject that will tend to establish their credibility. This should include, under certain circumstances, the date and place of the witness’s/subject’s birth and highest educational level they attained.
Organize subsequent paragraphs either chronologically or topically and must be, as much as possible, in the words of the interviewee.
Clearly identify the sources of all information. It should be clear from the signed statement whether (or not) the interviewee has first-hand knowledge of the information they are providing. If the information comes from a source other than what the interviewee saw and/or heard themself, identify that source.
Interviewee must make and initial all additions and deletions in the body of the report.
All pages must be numbered. The interviewee must place their initials next to the last word in the last line of the last paragraph on each page.
Do not leave any space between paragraphs.

(Attestation)

I have read the above statement consisting of ____________________ pages. Each page is numbered, and I have initialed each correction. I declare (or certify, verify, or state) under penalty of perjury that the statement is true and correct.

/s/ ____________________ Date ____________________

Witnessed:

____________________ Investigator/Auditor Date _______________

If possible, have the interviewee write out the attestation in their own hand.
The signature of the maker should be the same as the name identifying them in the heading of the statement.

Conducting and Documenting Interviews

(Figure 1)Outline for Civil Investigation Report of Interview(See EBSA Form 202)

(Figure 2)Outline for Criminal Investigation Report of InterviewWitness or Non-Custodial Subject(See EBSA Form 202A)

(Figure 3)Advisement of Rights

Waiver of Rights

Certification

(Figure 4)Outline for Criminal Report of Interview Custodial Subject(See EBSA Form 202B)

(Figure 5)Civil Investigation Report of Interview with Signed Statement

(Figure 6)Format for Criminal Investigation Report of Interview Witness or Non-Custodial Subject

(Figure 7)Format for Criminal Investigation Report of InterviewCustodial Subject with Signed Statement

(Figure 8)Format and Guide For A Signed Statement

(Preface for Civil Program Witness or Subject)

(Preface for Criminal Investigation Witness or Non-Custodial Subject)

(Preface for Criminal Investigation Custodial Subject)

(Body of the Statement)

(Attestation)

(Figure 1)
Outline for Civil Investigation Report of Interview
(See EBSA Form 202)

(Figure 2)
Outline for Criminal Investigation Report of Interview
Witness or Non-Custodial Subject
(See EBSA Form 202A)

(Figure 3)
Advisement of Rights

(Figure 4)
Outline for Criminal Report of Interview Custodial Subject
(See EBSA Form 202B)

(Figure 5)
Civil Investigation Report of Interview with Signed Statement

(Figure 6)
Format for Criminal Investigation Report of Interview Witness or Non-Custodial Subject

(Figure 7)
Format for Criminal Investigation Report of Interview
Custodial Subject with Signed Statement

(Figure 8)
Format and Guide For A Signed Statement