@Mistress DizzyOh no, this isn't a 'skim of the top' deal. This is 'The full payment for construction services was paid, but not to the actual company'.
Truth be told, the idea was based on something that actually happened locally where I live. As highschool was doing some construction work and they got an email at around the time they were expecting the bill that appeared to have come from the construction company that had the right amount of money connected to it. Since everything looked correct, they paid it... only to discover later that the account for the transfer connected to the bill wasn't the construction companies.
Pandor has basically done that, only with the added layer that the bill legit came from Mistletoe Construction. Much easier then just trying to create a fake email account or making a fake bill email.