Regarding faking report, I think they don't do it in the local branches of the WT...
The secretary in the Cong does this, and those who go(still) preaching work. I recall when the secretary was calling those who did not report their hours. For istance we had elderly ones, and he was asking if they have talked to someone this month. Most of them they would say that they did, and the total was an hour. Sometimes when he could not reach he would add time according to last months report!!! And in my days we had the ONE HOUR goal for a month to be counted as regular publisher... Now things change and with a 15 minute preaching activity you can be count as regular...
Then we have those who preach. How many times they strech the hours to catch the "time goal" of a spiritual person? How many times they count their 15-20 minute brake for a coffee in Mcdonnald's? And how many people of a 2 hour preaching session they find at home to speak? And since most of the JW's are going by 2 to preach, then we must sepparate the total preaching hours into half..
And Jw's seriously believe that they are message it is reached to the entire plannet!!! Give me a break man... Most of the people in the Western countries they don't know what they teach. Most of them think that JW's are loonies that allow their children to die instead to have a blood transfussion if is a medical need. And not to mention the 3 world countries, Muslim Countries, India, China, and the last 2 are the 1/3 of the population of the earth. Indeed JW's are living in their own fake world, believing that they are the ones who will save mankind...
So the hours are faked:
1. By the local Secretary
2. By those who preach