The provision of monetary incentives is a popular policy to increase a desired behavior. However, they can be also subject to manipulation. In this paper we study the institutional heterogeneity in manipulation of incentives. In particular, we analyze data from the universal (pre)school voucher Chile, a country where payments are linked to attendance and that has a wide heterogeneity of institutions. Using as an unexpected event the a government's inspection to attendance registries, we find that pre-K institutions over-report attendance more than 10% and K12 institutions over-report more than 5%. More importantly, we also estimate how such over-reporting varies across institutions. We find that for-profit motives, low achievement, and low socioeconomic status are relevant predictors of the over-reporting levels. These findings are a warning about manipulation of incentives, particularly among certain types of institutions.