I greatly enjoy this leap of ethics in my spam folder over the weekend:
My name is David Smith, I am a Project Coordinator with UNICEF’s Office of Emergency Programs (EMOPS) we are the focal point for emergency Assistance, humanitarian policies, staff security and support to UNICEF Offices in the field, as well as strategic coordination with external Humanitarian partners both within and outside the United Nations system. It is indeed with great optimism that I am writing you because I had to ensure that whoever I would contact in regards to this transaction must be someone I can trust.
Last year, series of donations amounting to US$5.8M (Five Million Eight Hundred Thousand Dollars) were made to our organization. These donations were later earmarked for developmental projects in two West African countries. The problem is when funds are released for these sort of projects especially In Africa, they are most often misused or in some cases believe it or not, embezzled by corrupt government officials there.
This practice has gone on for so long and not very much has been done about it and I have always been made to understand that my work is based on humanitarian grounds and I have done this work to the best of my ability but there is very little to show for it for somebody in my position.
As a result, I have painstakingly decided to divert some of these funds as a retirement benefit because even if this money is released, it will still be stolen by officials in Africa anyway.
This is why I am contacting you, because I need your acceptance and co-operation in allowing these funds to be transferred to you as the Sub-contractor of these projects in Africa.
At least he goes on to offer a 50/50 split.