And sometimes E-rate auditors reject reimbursement requests as poorly documented or inconsistent with the school's original application.

Some of the reimbursement request forms clearly specify to whom the contribution went.

Mr. Merritt said officials still must formally review an itemized explanation of the reimbursement request that Oregon sent to Louisiana on Monday.

Either way, with millions of reimbursement requests being processed every day, the opportunities for cheating are almost without limits.

Julianna Arva of the Swedish wheelchair maker Permobil, said most reimbursement requests for powered wheelchairs have to be backed up by evidence of medical necessity.

The remaining 50% of the funds shall be used to fund reimbursement requests from eligible applicants in development tier two and three areas as defined in G.S. 143B-437.08.

He said that on three occasions the city had fully documented reimbursement requests to the state attorney general's office but had gotten no response.

The Marines have received four reimbursement requests, and the Air Force has not received any, officials said.

The breadth of spending and the casual accounting involved are reflected in a $32,928 reimbursement request he submitted in 2003.

Sarah Hamilton, Mayor Rahm Emanuel's communications director, described the bill as "our first reimbursement request," with more to come.