As a manager I’ve had two employees tell HR that I was racist. The evidence? One I fired for performance, the other I had on a performance improvement plan. Mind you I had other minorities on my team in parallel that had no performance issues and strangely enough did not say I was a racist.
Also one time the HR guy (who also doubled as office manager) ran a large scheme where he claimed employees were expensing things, he did it on their behalf and got reimbursed. I found this out after the fact where I was asked if I ever asked him to order laptops or ran up huge Uber bills.