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.
This time the delivery crew unloads all 100 cases and doesn't leave anything behind.
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.