and he "counts on that extra money." Sam's You are certain that at least one of those lunches did not occur because you were on the phone to that client the same day, and she was in another city. The company is not doing well at the moment. Yesterday you received a memo stating that "overall expenses are up" and "cut-backs may be neces- sary." You remember hearing Sam complain at a staff meeting because there was no Christmas bonus last year expense bill has already been paid. He's considered a good sales rep, and he's friends with two of the senior managers. However, the two of you have never hit it off. He has often made jokes at your expense including "humorous" comments about your size (you are short and somewhat plump). When you complained about this to your supervisor you were told that they were just harmless jokes and you should be "less sensitive." If you tell on Sam, you might be accused of trying to get back at him. Your assistant, Sarah, was with you when you accidentally came across Sam's expense report, and is aware of the discrepancies because she accompa- nied you on the training session. Now she asks you what you are going to do.. What are the ethical issues involved? What are the relevant facts?