Under 18 U.S.C. § 371 the act of defrauding the government of
money
or property may take many forms, including the inducement of payment
- for services or supplies not provided or provided at inflated
prices;
- for work for which the government is not responsible. United States
v.
Vincent, 648 F.2d 1046 (5th Cir.1981); United States v. Cella,
568
F.2d 1266 (9th Cir.1978); and
- of money or property to which the applicant is not lawfully entitled
because
of the applicant's status.
Proof that the United States has been defrauded does not require any showing
of
pecuniary or proprietary loss.
| October 1997
| Criminal Resource Manual 924
|