Which of the following is NOT a sub-category of fraudulent disbursements? a. Check and payment tampering b. Larceny c. Payroll schemes d. Expense reimbursements schemes

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Which of the following is NOT a sub-category of fraudulent disbursements?
a.
Check and payment tampering
b.
Larceny
c.
Payroll schemes
d.
Expense reimbursements schemes 
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