Expense Reimbursement Fraud

A subject submits, alters, duplicates, or knowingly misrepresents an expense claim to obtain reimbursement for costs that were not legitimately incurred for an authorized organizational purpose. This may include fabricated receipts, inflated amounts, duplicate submissions, personal purchases presented as business expenses, false mileage or subsistence claims, and expenses already reimbursed through another channel.

The infringement may involve a single material claim or a repeated pattern of lower-value claims designed to remain below approval or audit thresholds.