Or get approval for $5m, run operation for $2m and pocket the rest. Operation has provable, demonstratable effects, and the falsified payoffs are mixed in with the real ones. If people check up on you, you can point them to assets still on the books to confirm a payoff or funding for equipment. Rinse and repeat. Its just embezzlement, but in an environment where the assets are supposed to not be traceable. Rinse and repeat.