"The finance director of the island's Industrial Development Company, Rubén Rivera, said in a complaint filed to police Wednesday that the agency sent the money to a fraudulent account."

My initial reaction would be to question just who owned the account to which the funds were transferred? I would be willing to wager that the account is in some way connected to the party or parties who transferred the money. Why, you might ask? Because I would like to think that no one in such a position would be that stupid.