For real misappropriation you have to go all the way back to 1973 when I left the mob. The procedure was well rehearsed, straight down to the labour and sign on as a would be Airline Pilot under the Training Opportunities Scheme (TOPS). Muggins clocks in at the Swindon branch to be told that the scheme, which should have coughed up for the cost of his Civil Instrument Rating Course at Kidlington has been suspended as it has (amazingly) run out of money and I will have to pay for it all myself! Turn up at Kidlington to be told course now costs 15% more due to commencement of VAT, but not to worry as they are applying for exemption as an "Educational Establishment". Never saw the 15% again either. The Lord taketh with one hand and then the other!