Dishonestly obtaining a benefit, or causing a loss, by deception or other means. May include (but is not limited to):
theft
accounting fraud (false invoices, misappropriation etc)
unlawful use of, or obtaining property, equipment, material or services
causing a loss, or avoiding and/or creating a liability
providing false or misleading information to the Commonwealth, or failing to provide it when there is an obligation to do so
misuse of Commonwealth assets, equipment of facilities
cartel conduct; making, or using false, forged of falsified documents and
wrongfully using Commonwealth information or intellectual property.
Accountable authorities of Commonwealth entities must take all reasonable measures to prevent, detect and deal with fraud in accordance with section 10 of the PGPA Rule.