There was the old "raincoat expense report" urban legend back when I was in Big 4.
Consultant left raincoat on subway while traveling for business and ran replacement cost through on expense report. Admin rejected the expense.
Consultant submitted second expense report with exact same total without the raincoat expense line item and the cost just absorbed into the other untraceable per diem and incidental categories. "Find the raincoat now" as a comment.