Advise how to handle the case and processing

My Friend Rakesh who is serving in defence and he was officiating Head clk and Acct for 10 days . During this period a photocopy machine was purchased out govt contractor and govt fund. After 10 dealing clk rejoined from leave. Apart from 15 days intimated by CDA that on this IFA Concerance required. But no concerance taken by dealing officer. During audit dealing clk was present and my friend RAKESH also present . They did not seen that document to audit team as they know that audit obsn will be raised On the same day seniorAudit officer ask the all document at his office and Rakesh denied and stated that official document did not gone out side . If you want Re audit come to our office and carried. On approval of senior officer all documents send to audit office. Original documents for procurement of photocopy machine is clean but forgery done at Audit office on re photocopy documents. Now my Rakesh is getting punishment as he was dealing clk and handling of documents. But he was dealing clk for 10 days. And all work carried as per direction of officer. How he is getting punishment. Pl guide Thanks