The lesson I learned from Betty Windsor's shooting club was it doesn't matter if it's 1 penny or a million pounds, the charge will still be same if you fiddle a claim. That has always stuck with me, especially in dealing with those who didn't learn the lesson. The comment in the Daily Fail article about the hapless Lt Col offering to pay back all the money is hilarious - "you caught me, but I'll pay you back" is a great defence ploy.