Despite these under-deliveries, the company still invoiced its clients as if it had delivered in full.

Source: https://indianexpress.com/article/world/indian-origin-start-up-executives-corporate-fraud-charges-8553073/

For the 2021-2022 municipal year, the latest for which full data has been published, the council invoiced developers for just under £4m in contributions.

Source: https://www.portsmouth.co.uk/news/politics/wooden-sculptures-made-from-storm-damaged-trees-placed-at-canoe-lake-in-portsmouth-4228392

“This was in relation to the applicant charging for legal fees not actually rendered, doubled-charged for similar work done in a specific matter and double invoiced the Office of the State Attorney.”

Source: https://www.citizen.co.za/news/south-africa/courts/siu-case-millions-lawyer-defrauded-state-attorney/