We use a case study methodology to analyze a state auditor's investigation of a university employee who had inflated enrollment by adding variable credits to undergraduate students' accounts just before the official count was made, then disenrolling them. Another practice reported in the audit but not condemned - adding variable credit to graduate student records - has a much greater potential to overstate university enrollments than the undergraduate manipulation. This latter practice has serious implications for the fair allocation of state funds between institutions, and opens up several research questions pertaining to ethical financial reporting of state universities.
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