As Panos Prevedorous stated, "An example of fraud may be in the form of some consultants or contractors getting paid more than once to do the same or overlapping work, billed in different contracts or other categories, or paid large amounts to perform superficial, unnecessary or completed services, some of them disguised as project promotion, community engagement, etc., and a host of other machinations that flow money into tasks and hide duplications.
http://www.civilbeat.org/2017/08/the-hard-reality-of-hart-costs/