Identify the type of fraud being committed and explain your reasons.
In 1997, Bill Eaves worked in the purchasing department of Mavis County. In 2000, Eaves was promoted to assistant county administrative officer for personnel. Five years later, Eaves was promoted to county administrative officer—the county’s top executive. At the time of this promotion, he hired James Hart from Billings County to replace him as the county’s human resource administrator. In 2009, Eaves retired as county administrative officer. But he continued to manage the county as a contract employee while the county searched for a successor. At that time, Hart was selected to replace Eaves as county administrative officer.
Following his retirement, Eaves asked Bell Waste Systems Company (Bell) if he could buy the firm out of its contract to operate some of the county’s landfills because he believed the landfills could turn a profit if operated privately. Bell turned down Eaves’s offer, but hired him as a consultant to help it develop and pitch a proposal to take over the operation of all the county’s landfills.