What could the consequences be for a caregiver fraudulently clocking hours for her father?

Is it illegal for a caregiver who works for multiple Home Health Care Agencies (one agency requires the caregiver to clock in and out electronically on a token) but is lying because the caregiver's client is her father. He asked her if she wanted to be his caregiver and be paid without having actually show up to work. Told her she'd have to split your check with him and you dont even have to come in as long as you clock in and out on time. I wont say anything. This went on for a whole year. The caregiver has been getting paid by a home health care agency and has never showed up to work for her father!