Worked in quite a few countries and found that a lot of consultancy fees pass hands, totally above board on the books 100% kosher, except nothing of real value is in the consultancy.
Note the first 3 letters CONsultancy.
Another popular version is running a team of engineers, etc where 1 or 2 or so are bums on seats on reimbursable works, again all kosher.
I remember a story about a big pub in London, the gaffer was watching one of the staff, reckoned he was blagging, hired a PI, video tapes n all, PI comes back with nothing all 12 tills are bang on, the gaffer says we have 11 tills!!
Where there is a will, theres a way lads.