Which procurement fraud scheme involves improper allocation of costs to a cost contract charging at higher than allowed rates charging to indirect accounts those charges which should be direct or v?

The procurement fraud scheme you are describing is known as "cost mischarging" or "cost allocation fraud." This involves intentionally misallocating costs to inflate expenses on a contract, often by charging higher rates than allowed or misclassifying direct costs as indirect. Such actions can lead to significant financial losses for organizations and violate procurement regulations. It undermines the integrity of the procurement process and can result in legal consequences for the perpetrators.