From my points of view calablism13 did not make a mistake by splitting the work load of the charity function, actually in none govermental organization [NGO] its not one person that carry on the function until the mission is accomplish, what he did by extending other activities to other person is good from my perception, so if those persons he assigned functions to do, and they did not operate well for the benefit of the charity via the funds, it's doesn't mean that he embezzled the fund.

At least everybody who is involve is accountable to his own allocation of fund, let it be proper audit first, i think they found out the loophole later.