Huat Zai

SINGAPORE: For more than six years, a National University of Singapore (NUS) professor submitted 37 false expense claims, deceiving the university into "reimbursing" him nearly S$88,400 (US$64,880). 

Tan Kok Kiong was jailed for 24 weeks on Monday (Apr 22) after the 56-year-old pleaded guilty to 11 charges of forgery and one charge of cheating. Another 25 charges of a similar nature were taken into consideration for his sentencing.

The Singaporean was an Associate Professor at the Department of Electrical and Computer Engineering at the material time. He was then promoted to Professor on Jan 1, 2018. He taught students and conducted research in control, intelligent systems and robotics. 

When submitting their claims online, NUS staff members are supposed to upload supporting documents as proof of purchase.

Between November 2012 and April 2019, Tan submitted 37 false expense reports, deceiving NUS into reimbursing him S$88,399.40.

He altered invoices by making handwritten changes or used software such as Microsoft Word and Adobe Acrobat. He also used false documents to support his expense claims. 

Some of the invoices were for:

• A thermal controller
• Digital signal processes
• A 65-inch Samsung LED television for an autonomous driving project
• A vacuum cleaner to clean his office
• A battery for a personal mobility device
• LED panel squares
• A 49-inch Phillips monitor
• An aluminium alloy stand
• Transport of heavy equipment

While some invoices were fictitious, others he altered to reflect higher prices or different descriptions to support expense reports. For example, he was issued an invoice for S$455 for the LED panel squares. He then added a "0" to change the price to S$4,550. 

In another instance, he purchased a vacuum cleaner for S$120 to clean his office. Tan then altered the cash sale document by adding a "0" to the amount to make the appear as S$1,200. 

On Sep 14, 2017, Tan bought slim panel boards for a personal idea he had for testing an elderly care monitoring system for 30 patients. He was issued an invoice for S$2,400.

The next day, he submitted an expense report falsely claiming that the expenditure was for a spinal landmark identification project. The claim was approved. 

Tan has since made full restitution to NUS. 

According to court documents, Tan suffered from depression between January 2017 and October 2017, exhibiting symptoms such as low mood, anxiety, low motivation and energy and interrupted sleep. 

"During this time, the accused ruminated irrationally about wanting to retaliate against his family for what the accused perceived to be a lack of appreciation of him," said Deputy Public Prosecutor David Menon. 

"He irrationally believed that they would appreciate him more if he got into trouble for these offences."

In a report, a consultant psychiatrist with the Institute of Mental Health stated that Tan's depression impaired his ability to "fully appreciate the nature of his acts", as he “believed that an act of 'retaliation' would make him feel 'vindicated'," said Mr Menon, citing the report. 

The psychiatrist said that Tan's depression had a contributory link to the commission of his offences between January 2017 to October 2017.

Mr Menon argued for 24 to 26 weeks' jail, taking into account Tan's mental condition and full restitution against the aggravating factors. Tan had committed the offences against a public institution over a prolonged period, the prosecutor pointed out. 

Tan's lawyers submitted evidence that jail would have an adverse effect on their client's health. 
 
One of the lawyers, Mr Preshin Manmindar, told the judge that court proceedings have worsened Tan's condition "significantly", with Tan often isolating himself to his room for days at a time, unable to speak to his wife or family. 

Lawyers also listed Tan's contributions to science and medicine as a mitigating factor. 

For forgery, Tan could have been jailed for up to four years, or fined, or both. 

For cheating, he could have been jailed for up three years, or fined, or both. 

https://www.channelnewsasia.com/singapore/ex-nus-prof-jailed-fake-invoices-dupe-84000-television-vacuum-4283366