To defend the OP against the high-and-mighty tirades hes been getting, I am not 100% sure its a mis-use of funds...
For instance: Consultants are given a "per diem" for food, but you get paid the $50 (or whatever) regardless of how much you spend on food. If you buy $10 in food and spend the remaining $40 on shoelaces, no one cares. having worked for a short while at 1 of the big 4 accounting firms before grad school, I asked this question and was told the per diem is mine, no restrictions.
The OP's accounting department would know best, but for all we know they issued guidelines saying this was acceptable. Lets not judge.... yet
