Also the Treasury requires departments to disclose instances of irregular expenditures arising from erroneous benefit awards and fraud by claimants.
Departments are required to disclose claimant fraud by the Treasury.
The Treasury has no disclosure requirements for departments with respect to claimant fraud.
the people are flying a plane
A man is sitting down.
A gymnist is eating a bowl of noodles.
You loose it.
A girl riding a horse
sannomiya and Motomachi are neighboring cities of Kobe.