The former chief executive of a charity has been charged with six offences of fraud by false representation.
Dennis Grant, who was chief executive of the Cotswold Water Park Society, has also been charged with obtaining a money transfer by deception.
Mr Grant, 63, of Banbury, Oxfordshire, was arrested last year alongside former finance director Nick Hanson, who later died of a heart attack.
Mr Grant has been bailed to appear at Stroud Magistrates' Court on 21 March.
A Gloucestershire Police spokeswoman said: "The charges follow a complaint made by the Cotswold Water Park and has been investigated by Gloucestershire Police's economic crime unit."
The Cotswold Water Park Society runs part of the 42 sq mile site, which has 150 lakes, as a tourist attraction and conservation area.