It's not done. I & my wife have been sickened by it for years. She has often made the statement that the number of hours reported in the year-end report should probably be cut in half, and that's being generous. Her own regular pio grandmother was a joke to the family; she would go off in her bedroom and write letters for a few minutes and come back a short while later and claim she had her time in for the day.
I saw that kind of stuff often. Wow - the stories I could tell. It burned me up. For one reason, I always had to take up the phantoms' slack - handling entire congregations and (literally) entire cities because the phantoms were off doing whatever phantoms do. I'm talking about reg pios, elders, ms's. Heck, we even had CO's who were phantoms in the sense that they wasted time and tried to do as little real work in the ministry as possible.
There was one who would, when his group had barely started working, tell the group "hey, I was at sister Green's house and I knocked over her expensive antique vase". Always, someone would ask "did it break?" He woud then say "did I hear break", and off they'd go to sip coffee and chew do-nuts. I heard one elder say something kind of negative about it because he was in this CO's group, and they drove 30 minutes to a rural territory, worked a few doors (from the car), and then went all the way back to town for the break. Then after the long break, there was time for one lame, dud return visit, and then it was time to meet for lunch.
If these guys love the ministry as much as they claim - if they really think it's as critical & life-saving as they claim - why do not their actions show it? What they love is the title and the glory. "They love the place of honor at banquets and the most important seats in the synagogues." - Mt 23:6 (NIV)