Which of the following is NOT classified as a type of expense reimbursement scheme?

Expense reimbursement schemes typically involve employees receiving unauthorized payments by misrepresenting their expenses. Multiple reimbursements, fictitious expenses, and mischaracterized expenses all fit this definition, as they involve manipulating the expense reporting process for personal gain.

Multiple reimbursements occur when an employee submits the same expense multiple times for reimbursement, effectively collecting more money than they are entitled to. Fictitious expenses involve creating false expenses that did not occur, and mischaracterized expenses occur when an employee mislabels an expense to make it seem eligible for reimbursement.

Ghost expense reports, in contrast, refer to a situation where an employee submits reimbursement requests for expenses that do not exist or are not incurred by them. This type of scheme does involve fraud but is structured as a deception that goes beyond simply misrepresenting legitimate expenses. Therefore, it does not categorize as a type of expense reimbursement scheme like the others listed.