If your job requires reporting hours you work, you have to report those hours accurately. This doesn't seem to be "got distracted by the internet for 30-40 minu

If your job requires reporting hours you work, you have to report those hours accurately. This doesn't seem to be "got distracted by the internet for 30-40 minutes a day" but rather it's long term consistent non-work - something she actually admits (she explicitly said she recorded hours she knew she should not have been) In some other cases there can be a transitive issue: plenty of companies/industries bill by the hour, so need to be able to track how many hours each employee has worked on each job. One of those employees over-reporting hours worked would presumably open the employer to legal action for over charging. Accounting is one of those industries. So in those cases it's not necessarily a matter she reported X hours, she gets paid X*$Y. Just that the accurate recording of hours is important for other legal reasons.