Julius Smith is a purchasing agent for a Louisiana state agency. He has a project budgeted for $24,000 and would like to hire RGS Consultants to handle it. Unfortunately for Julius and RGS Consultants, the state has a requirement that all projects over $10,000 must be sent out for competitive bids. To avoid the bidding process, Julius breaks the project into three component projects worth $8,000 each. RGS Consultants is subsequently awarded the contracts for all three projects. What kind of fraud could Smith be charged with and why?