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The mechanism behind ghost employees involves the funds allocated for positions that are either never filled or the employees who never show up for work. Typically, government agencies request funding for a certain number of jobs, but due to bureaucratic inertia or corruption, these positions remain vacant. The agencies then "squirrel away" the unspent funds, which can be diverted for other purposes—possibly illicitly or at least illegitimately.
This practice results in hundreds of millions of dollars sitting unused but accessible, leading to massive budget irregularities. Such funds could be redirected toward essential services or returned to the taxpayers, but instead, they often become a source of fraud.