11.   An Andersen memorandum showed that McGrath had called the chief lawyer at the foundation and been assured that there was no fraud.

12.   And as with any big-money event, fraud is rampant.

13.   And if fraud is systematic, the government could face violent demonstrations.

14.   And while consumer fraud would be subject to civil litigation, Gray said embezzlement, another possibility, could bring criminal charges.

15.   Bankruptcy fraud is to a great extent a small business problem, officials said.

16.   Bad as such fraud is, victims usually have to deal with only one creditor or two or three forged checks to resolve it.

17.   Bill Kircos, a spokesman for the state Department of Economic Security, said unemployment-insurance fraud is part of another investigation being conducted by the state.

18.   A new study done for the state indicates bottle deposit fraud may be costing Massachusetts beverage distributors and taxpayers millions of dollars a year.

19.   A fraud is still a fraud.

20.   AEA President Archey said the alleged fraud was embarrassing but that once it was discovered, the group acted quickly to recoup any lost funds.