This article is an example of the depth of fraudulent documents in the community.
The documents themselves are supportive of the administrative requirements for something (in this case receiving government funds). This is different to a document being directly used to facilitate a fraud (such as a counterfeit cheque being submitted to a bank).
In some ways, people may feel that the offence is less severe if it is not direct, but it is all fraud.
Any discrepancy in paperwork or supporting documents associated with a claim should be scrutinised carefully, as the fraud may be sitting in the background.