Page 209 - ACFE Fraud Reports 2009_2020

Education
billing schemes and expense reimbursement frauds were two of the most common schemes in the education
industry, and both categories exceeded the overall rate of occurrence by approximately 10%. cash larceny and
payroll fraud were also more common in education organizations than in all cases.

Occupational Fraud Schemes in the Education Industry (59 cases) 16

Corruption 23.7% 26.9% Education
Billing 23.9% 33.9%
16.9%
Skimming 16.6% All Cases
Non-Cash 16.9%
16.3%
11.9%
Check Tampering
Type of Scheme Expense Reimbursement 6.8% 12.6% 23.7%
14.7%
13.2%
Cash on Hand
Fraudulent Statements 5.1% 10.3%
16 The sum of percentages in this chart exceeds 100 percent because several cases involved multiple schemes from more than one category.
Cash Larceny 10.3% 15.3%
Payroll 9.3% 16.9%
Register Disbursements 0.0% 2.8%
0% 5% 10% 15% 20% 25% 30% 35% 40%
Percent of Cases

33

2008 Report to the Nation on occupational Fraud and abuse