Just to be fair, the auditor's role is not to make definitive determinations of criminal activity. It's his role to assess compliance or non-compliance, but he also shared that he thought there was substantial evidence that there was fraud, and he explained why. According to his testimony, that information was not acted upon. Outside of the scope of the audit, he uncovered information that, it seems, was not acted on.
Have you investigated whether the meeting he describes did happen and whether officials were told about fraud? Do you have information as to whether that meeting occurred, what was said and what decisions were made?