Let's say a store orders 100 cases at $20/case from the county. But the delivery crew tells the store they're "short" one case and it's not on the truck.
The delivery crew fills out a "Credit Form" claiming the truck was "short" one case. The store will get a $20 credit back from the county.
But the case is still on the truck. The delivery crew repeats this a few times at various stops along the route until they've built a stash of cases.
The crew unloads the stolen cases to another store along the route, who pays half-price in cash, under the table.
But in this scenario, the store is in on the scheme. The store agrees to claim only 90 cases arrived.
The store gets a $200 credit back from the county for those supposedly "missing" cases -- even though the store actually received the entire shipment.