This is right on the money, the problem isn't that the employees aren't able or willing to report the abuse, the accountants only have to open the books to see the problem. The real issue is that the managers (who are paid to know the rules and live up to the collective bargaining agreements) don't see it as their problem. I'm glad the ERS is charging the city and the state when they mismanage resources; and if I was the mayor or the governor I'd make it a policy that the cost of the spiking come out of the respective department's budget. It's called accountability, and we need more of it all levels of government.