Unless the systems are so fragile that they can remove all traces of it (and I want to believe the systems are so complex and redundant that no infiltrator like these people can see the whole picture), they would / should face severe consequences for defrauding the state. They are not above the law, and if Trump pardons them for it (assuming he's still in office by then), the pardon should not apply because he'd be in on it. I don't know what checks and balances are available for that case though.