It's time to report. The manager illegally took the property of the unit for himself, and the amount was relatively large, which constituted the crime of duty embezzlement. Employees should pay attention to collecting evidence and report it in time. Article 271 of the Criminal Law: Personnel of companies, enterprises or other units who take advantage of their positions to illegally accept property of their own units shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. Article 3 of the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Accepting Bribery, Embezzlement and Embezzlement of Public Funds in Violation of the Company Law stipulates: "The amount of property of a company or enterprise is more than 5,000 yuan but less than 20,000 yuan"; Those who encroach on the property of a company or enterprise of more than 100,000 yuan belong to a "huge amount". However, when sentencing, we should judge whether there is surrender, recidivism or criminal record, guilty attitude, repentance and so on according to the specific circumstances.