Ghost Payroll

"The army that is weak over massive corruption prevailing in the hiring and the ghost payroll kinds is one, while the weakness of the Iraqi state which cannot deliver people's needs is the next.

Here's a partial list of the common offenses: 1) overprice of materials as when a mayor pays P1,500 for a bottle of fertilizer costing P150 or an overprice of 1,000 percent, 2) ghost deliveries like paying P1.5M for undelivered school supplies, 3) underdeliveries like paying for 50 truckloads of gravel and sand when only five truckloads were dumped near the roadside, 4) ghost payrolls for 100 laborers receiving their wages for one year or P9.6M at P8,000 monthly per laborer and a dozen more of easy fabrications suggested by various alalays.

The former consist of typical employee frauds, such as embezzlements, phony expenses and ghost payrolls. Although sometimes difficult to detect, on-book frauds at least have audit trails.