So basically what we said earlier, the lack of procedures does not amount to theft.
I'm not sure how you came to that conclusion. The report literally concludes there was "improper removal and use of legislative assembly property" with respect to the alcohol & wood splitter. That's theft. "Misconduct in expense claims" regarding suits, luggage & insurance. Theft. "Misconduct by directing the creation of three personal benefits to his personal advantage outside of established protocols". Also theft.
There wasn't enough evidence re: the smaller items - the vacation payouts, office gifts & electronics purchases, mostly because there was lack of established policy. As a taxpayer, having someone expense $500 headphones doesn't seem to pass the smell test. Without a policy saying that it's not appropriate, there's little to contest, but that doesn't mean it wasn't de facto theft. Similarly, not enough evidence about those questionable trips (eg the one to Seattle for the ball game) but if I did that in my company you can bet I would be accused of theft. There's even a recommendation in the report to review these procedures.