The accounting firm isn't going to check if the funds were spent on a sprayer. They are at most going to check if there's an invoice that goes along with the li

The accounting firm isn't going to check if the funds were spent on a sprayer. They are at most going to check if there's an invoice that goes along with the line item. Typically how corruption at small scale like this works is: 1) Person A has a budget of $5000 to buy some equipment 2) The equipment costs $2000 3) Person B sells them the equipment, but puts $5000 on the invoice 4) Person B then gives $1500 to person A and keeps $1500 for themselves. There's obviously no record of the last transaction, and there's no way an accounting firm is going to uncover it. They just make sure the invoices are correct. They aren't going to verify that the sprayer they got is indeed a $5000 sprayer.