lapping
n.— «According to a Ramsey County criminal complaint, Weeks admitted to taking between $3,000 and $6,000 in proceeds from each of the charity’s monthly car auctions, where he was in charge of handing all cash. He told investigators he would trade car buyers’ checks for cash on hand, take the cash and hide any gaps with an accounting method known as “lapping.”» —“Ex-exec accused of looting charity” by Tad Vezner Pioneer Press (St. Paul, Minnesota) Apr. 30, 2007. (source: Double-Tongued Dictionary)
Further reading
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