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A procedure the auditor can employ to detect 'lapping' is
Contributors
Individuals or entities that provide resources, such as money, time, or expertise, to support a project, cause, or organization.
Bureaucrats
Officials within an administrative system, especially those perceived as being concerned with procedural correctness at the expense of people's needs.
Public-sector Managers
Individuals responsible for directing, controlling, and overseeing the operations and budgets within government departments or public sector organizations.
Economically Efficient
A situation in which resources are allocated in a way that maximizes the net benefit to society, with no way to improve someone's condition without worsening another's.
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