It might be incongruous to think of spies having to account for expenses, like any old suit on a business trip, but in reality, people working for intelligence services do have to keep track of the money they're spending, file expense reports, and even hound their company (the Company, in this case) to reimburse them. "They're the same as the reports any businessman would submit after meeting a client," says Chris Lynch, former FBI and CIA counterintelligence officer and author of The C.I Desk. "Meals, miles, parking, small gifts, other expenses, receipts if they had them, some kind of 'certification' if they didn’t."
Information about expense reports for intelligence operations is somewhat hard to come by, both because it's mundane and potentially revealing. Spy memoirs don't spend a lot of time recalling the hours spent on filling out paperwork, but, on the other hand, boring paperwork, if it included line-by-line accountings of expenses, could show how an officer operates—and how lavishly he or she spends. The expenses for setting up an operation might include sourcing equipment, creating supply caches, arranging safe houses, and training people; one court case in Italy revealed records of U.S. intelligence officers staying at luxury hotels and spending as much as $500 a day eating out.
But some of the most intriguing expenses that intelligence operations rack up come from the requests of agents—the well-placed people that intelligence officers recruit to secretly pass along valuable information. Some agents simply want to be paid for their efforts. But some have much more unusual requests.
Tumblr idea: imagined renderings of James Bond's expense reports from each of the movies.