No, that's the fraud. Waste is junkets to resorts, travel to places like Paris, Rome, Tahiti or Davos Switzerland with all your family to attended a "meeting". Waste is hiring 100 people in your department to do the regular work of 10 people, all of whom will owe you something down the road. Asking for "open" bids but designing the details or specifications to limit the winning bidder to a company you want to win. Example, you want a supplier of XYZ and specifiy that bidder must be located withing a quarter mile of intersection so and so in anywhere, USA knowing full well that your brother in law is the only company that sells XYZ that distance from that specific location. And that firm charges more than other companies but he claims more expenses while donating to his brother-in-law's favorite "charity".