Is the federal government engaged in a massive fraud in reporting where economic "stimulus" dollars are being spent? Or is it, as officials contend, a matter of simple human error?

The Web site of the board created to track such spending lists millions of dollars having been spent in congressional districts that do not exist in their respective states. Pennsylvania alone lists taxpayer-backed projects valued at more than $12 million in five mythical districts.

And there are many other such examples in Arizona, Connecticut, Iowa and Oklahoma and in at least three U.S. territories.

"We report what the recipients submit to us," Recovery Board spokesman Ed Pound told ABC News. "Some recipients clearly don't know what congressional district they live in, so they appear to...