Federal sentencing guidance for organizations produces a fine range through a structured calculation, and the inputs are within the organization’s control long before any offense.
Base fine derives from the offense level, the pecuniary gain, or the pecuniary loss, whichever is greatest.
Culpability score starts at a fixed number and moves. Aggravating factors include the involvement or tolerance of criminal activity by high-level personnel, a prior history, violation of an order, and obstruction of justice.
Mitigating factors are two: an effective compliance and ethics program, and self-reporting, cooperation and acceptance of responsibility. The program credit is unavailable where high-level personnel participated, subject to exceptions.
The multiplier derived from the culpability score is applied to the base fine to produce a range that can differ by a factor of several between a well-prepared organization and an unprepared one.
What an effective program requires is set out in the guidance: standards and procedures, board-level oversight, exclusion of individuals who have engaged in misconduct from substantial authority, training, monitoring and auditing, a reporting system without fear of retaliation, consistent enforcement, and response and modification after any offense.
Probation and restitution may accompany a fine, and the terms can include reporting obligations and program requirements.