This absolutely is criminal *IF* done in the private sector, but the government doesn't like to apply the laws it writes to itself.  Governments, pretty universally, believe themselves to be above the law.

Just try setting up a casino, or a liquor store, or soon a marijuana retailer.  You can't do it, but the government can.  Government exempts itself from all sorts of laws, so I wouldn't be surprised if fraudulent accounting, that would result in 10+ year jail time in the private sector, is "legal" when done by government.

That doesn't mean it is right and voters in Ontario *MUST* stand up to such abuses!