Some of these remind me of what happened in some banks many years ago. At one period Central Bank had imposed severe restrictions on amount of lending to the personal sector. Bank branches got over this by reclassifying the borrower to some non personal category. Of more recent times the bogus figures for breath tests reminds me of the Bogus non resident accounts in all branches which the top brass seemed to be unaware of. The dogs in the street knew what was going on.