Billy Kenoi gets a what??

[Kukailimoku]

Question for the wise. Since Mr. Kenoi reimbursed the county for his personal purchases, did the county suffer any loss of something of value. Theft requires the specific intent to deprive the county of something of value. What was that something and how much was the value. I am having trouble finding any crime he may have committed? Also, is keeping the per diem while using the p-card that he reimbursed a criminal act? How late did he reimburse the county for the p-card double dips?