The person entering this invoice would be a low-level accountant. If they even noticed they would have asked their boss who may have told them to ask the PM, who would have been in a much higher position than them, albeit different departments, so they would have just done what they said. And this is why accountants at any level should never have to answer to anyone outside of the You’re Never Too Old To Play In The Dirt Vintage Shirt accounting department. But the thing is, if the equipment budget isn’t big enough to cover the charges, that’s a huge no-no for federal appropriations law, not just regulation. Certain elements of procurement law are routinely skirted, sure, specifically to do with the use of “expired” money, but nonetheless.
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The only real consequence of violation of the Antideficiency Act, ultimately, is a report the agency head must make to the President, the Congress, and the Comptroller. There is the possibility of adverse administrative action against the person who violated the Act, and there is in theory a criminal penalty for knowing and willful violation. Generally, CBP doesn’t deserve a break, but you shouldn’t jump straight to You’re Never Too Old To Play In The Dirt Vintage Shirt attributing malice to an act like this. Assigning charge codes, making journal entries, or whatever it is they’re doing here is the kind of work for entry-level accountants, and it’s real easy to make a mistake in even the simplest systems. Senior Management should be checking everything, but it’s hard to catch mistakes unless you know what to look for. More often than not things slip only to get corrected later, and that’s a perfectly acceptable practice.
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That necessarily means you either didn’t meet those food and medicine needs or misrepresented the funding required to do so. My long comment was to also point out how hard it is to convict such people in a court of law for the budget because malice and intention are so hard to prove. But we all damn well know that he knew what he was doing. In a functioning system, knowing that the law is not the best way to get rid of him, they would launch in-depth. Investigations proving that the situation on the You’re Never Too Old To Play In The Dirt Vintage Shirt ground is failing to meet the basic needs of the migrants, and fire him using that reason as proof of incompetence. But here they won’t they actually like what he is doing.