Comment by imtringued

This is utterly illogical. Who in their right mind would commit a crime with a 100% probability of getting caught?

This isn't a classic embezzlement of public funds, where the people receiving the money are also the people deciding whether it was well spent or not and hence could easily divert some of the money through behind the scenes deals with contractors without getting caught.

The "embezzlement" here is on the level of getting an invoice and not paying it.