In federal law, falsifying official documents AKA "pencil whipping" subjects the official to jailtime.
According to WIKITIONARY, "PENCIL WHIPPING" means:
1. To complete an official form, record, or document without supporting data or evidence...without having performed the implied ascertainment data;
(2) To approve such a a document without actually knowing, or reviewing, what it is that is being approved.
Term is commonly used among military personnel and govt auditors.
USAGE: A ruse to dupe a funding agency---such as to "pencil whip" quarterly inventory forms.
L/E? What L/E?! LOL.