Which of the following is NOT a violation of the Federal Fraud and False Statements Act?

• A. Overvaluing land
• B. False entries on reports
• C. Abstracting funds
• D. Claims reimbursement

Answer: (D)

The key idea is that the Federal Fraud and False Statements Act targets presenting false claims for government funds or making false statements to obtain money or property. Overvaluing land is a misrepresentation that could lead to obtaining more value than deserved, which is fraudulent. False entries on reports conceal the true financial picture and can trigger improper payments, also fraudulent. Abstracting funds amounts to taking money that isn’t yours, which is theft and fraud. Claims reimbursement, on the other hand, is simply the act of paying legitimate claims; it’s not a violation unless someone knowingly submits a false claim or causes one to be paid.