I would not know from the article who should be charged, just curios in how such a ham handed scheme transpired. Like for example my witnessing charging time to another job, when you have run out of hours in a particular job being worked. Those sort of things can be instigated by floor managers. When attending company ethics meetings, I would be asleep before seating myself, due to being taught early.
My father worked a corporate job and I remember an investigative interview about how I had procured company pencils he saw on the desk in my bedroom. He stated that the company did not purchase pencils to do my homework and gathered them up and left the room. Shortly he returned with a handful of new freshly sharpened store bought pencils, stating the others would be returned to the company.