Under 18 U.S.C. § 371 the act of defrauding the government of money or property may take many forms, including the inducement of payment
- for services or supplies not provided or provided at inflated prices;
- for work for which the government is not responsible. United States v. Vincent, 648 F.2d 1046 (5th Cir.1981); United States v. Cella, 568 F.2d 1266 (9th Cir.1978); and
- of money or property to which the applicant is not lawfully entitled because of the applicant's status.
Proof that the United States has been defrauded does not require any showing of pecuniary or proprietary loss.
[cited in JM 9-42.001]