Is it permissible to purchase replacements for items stolen from a governmental trust using funds from other accounts of the same entity and substitute them, knowing that the theft was not reported?

The guardian is trustworthy and does not guarantee what is damaged or lost without transgression or negligence on his part. However, if he falls short or transgresses, he guarantees what was entrusted to him, and he must return its value or its equivalent. He may return it in a way that does not reveal his identity if he fears scandal. But if there was no negligence on his part, he is not obligated to return the stolen item, but he must inform the authority that appointed him of what happened.