What kind of evidence do you need to file charges of embezzlement? What if the receipts will not be released?

My mom's home owner's ociation president will not show why there is a $40,000 discrepancy in their books and insists that its "none of their business". He comes up with bogus fines against residents who question him and everyone is afraid of retaliation. He has the ociation attorney advising him *against* the rest of the ociation as well as using ociation money to pay his retainer for a personal slander lawsuit. The ociation does not have access to their funds to have him investigated legally, I told my mom perhaps they could 1)have the lawyer looked into for breech of ethics and get a new ociation attorney and 2)file charges to investigate for embezzlement. I am wondering if either of these two suggestions would be appropriate responses to this situation?