Well, now it seems as though the VOA guys have found another way of making money! According to the Justice and Human Rights Ministry (!) there are 'irregularities' between the issuance of VOA fees and the financial report of Denpasar Airport. The trick is to issue a visa for more than 7 days ($25) but payments are listed as only for a week ($10), so they make a clean $US15 profit each time they do it! According to the Jakarta Post, the head of Ngurah Rai Immigration office asked for an audit so it looks as though he was suspicious! They have the names of the officers who are responsible but don't know if they will discipline them internally or proceed with legal action. They believe there is U$292,000 discrepancy which is probably being optimistic!
You have to hand it to these guys - if there is a way of making money, they will find it!