The finance director for the City of Rockville was arrested yesterday and charged with embezzling $102,022.36 from the city government over the past 19 months.

Finance director Evan Lee Brott, 38, met arresting city police by prearrangement yesterday morning at the Maryland State Police barracks in Rockville, according to his attorney, James R. Miller. He was later released under a $25,000 contract bond.

Brott also was suspended from his $28,705-a-year job yesterday, effective may, 9, by City Manager Larry Blick. Brott has not been at work since that date.

As finance director, Brott has overseen expenditures under the $14 million Rockville budget. He has been a city employe for nine years and finance director since Aug. 1, 1976.

The charge against Brott resulted from a routine audit by the Arthur Anderson & Co. auditing firm, according to Blick and City Attorney Roger Titus.

They said the firm contacted Blick last Saturday and the major frands unit of the Montgomery County state's attorney's office on Mondar.

Brott is accused of depositing 13 checks totaling $102,022.36 over the past 19 months drawn on the city's operating account into the account of D & B Co. in the First National Bank of Maryland, according to the application for the arrest warrant and other papers filed in the county Circuit Court.

There are no records that the D & B Co. exists or that the city ever did business with such a company, according to the city attorney and city manager.

They said the payments to the company were all in checks signed by Brott.

Brott would not talk to reporters at his town house home in the Rockshire Place development in Rockville yesterday.His wife Dorinda came to the door to say that neither she nor he would have any comment.

City workers and other acquaintances appeared shocked and perplexed that Brott, whom they refer to as competent, friendly and easy to work with, would be accused of embazzlement.

"He's a lovely man," said one city employe. "Not too high-key, not too low-key, just even-tempered."

According to the warrant application, Brott began depositing money in the D&B account at the First National Bank of Maryland on Oct. 4, 1975, with $2,350 check; another check, for $2,275, followed on Oct. 20.

Deposits to the D&B account then came at almost monthly intervals, according to the warrant application, with the largest deposit, $34,323.36 being made May 4, 1977.

On May 9, 1978, Brott wrote a check on the D & B Co. account for the sum of $18,000 and deposited it in his own personal account at the First National Bank of Maryland, according to an affidavit filed in the Montgomery County Circuit Court by Anderson & Co. accountant Michael Page Smith. Brott then wrote a personal check in the amount of $18,000 and obtained a cashier's check for that amount, according to Smith's affidavit.

City Attorney Titus said the alleged embezzlement is covered by a [WORD ILLEGIBLE] bond, "so there is no loss to taxpayers."

In civil suits filed this week by the City of Rockville, city officials have asked that both the D & B account and Brott's personal account at the First National Bank of Maryland be frozen.

Brott's name was the only one required on city checks spending money under the annual Rockville operating budgets.