Write a professional informative memo to Richard Mann, Division Manager of restuarant, with your specific, actionable recommendations. as an ethics consultant to ensure employees know what is expected of them ethically, and can ensure employees are able to comfortably and effectively report ethical violations which recently have come to light, and employees failing to report ethical misconduct.

(Case Background: ABC restuarant's general manager is stealing money, few supervisor know about it but not taking action in fear to lose their job.) So as an ethics consultant you are suppose to provide professional memo to division manager with specific, actionable recommendations.