My department is very small and very loosely managed by a woman who is additionally in charge of a larger department. This means she is too busy to monitor us, so we are in charge of deciding our own projects and overseeing our own work.
This manager has delegated the approval of overtime to the person who has been at the company the longest (25 years) and is the most trusted. She signs off on it without actually checking if the projects were completed or even legit (they are not). This allows my co-worker to falsify how much overtime he is doing, and he allows his buddy to do the same. Last month they each claimed 40 hours of overtime, the legal limit.