Reminds me of when I (and others) cooked expenses ...
whilst working at Mohawk Data Sciences.
We service technicians had many accounts dotted all over the Metro Toronto area which gave rise to a matrix of inter-account road journeys for which we were compensated. Recording the service calls was easy, compiling expenses at the end of the week wasn't.
So we developed this chart, based upon true numbers rounded up to the nearest mile. There were always a few who rounded up a few extra miles - potentially OK for journeys from one end of the city to another.
The accountant was sharp - he could, as your example demonstrates, spot the fakes, the padded accounts! He called me in only once. My territory included God's country (Northern Ontario where bears and aurora borealis hang out). He queried my expenses. I explained that there had been a road closure and my usual motel had caught fire.
Before I left MDS, I asked him how he spotted fakes, and his explanation was similar to the example.