Advise the employee of the time, date and venue for a meeting to discuss the matter.
Use the Requirement to Attend Disciplinary Meeting Letter. This letter also advises the employee of their right to be represented in the matter.
Note: You should also have another manager present as a witness.
When the meeting starts describe the allegations and the information obtained through the investigation.
Then give the employee the opportunity to provide an explanation and to ask questions.
Follow the Discipline Interview Guidelines