Oh it certainly looks very plausible that there was corruption somewhere in the State Office of Technology (not Homeland Security)
Then you should look closer. The head of Homeland Security, Jimmy Gianato, was the grant administrator and this is but one of several gross abuses of the federal money. OT didn't even know about the purchase until the last second. They initially resisted then the head of the department suddenly signed off on it despite objections from the staff, meaning political pressure was brought to bear.
the Cisco engineer in question can't produce any documentation that backs up his claims that he was just following the spec he'd been given by the state. Given this documentation would exonerate him, it seems telling that he can't provide it - specifications for a $24 million bid don't just go missing...
Read the auditor's report - they don't exist. Most of his work was based on two days of meetings. The spec was what he produced from those meetings and the state signed off on it. Why would you think it is his responsibility to maintain this, even if he had it?
If I meet with an architect, describe my dream home, then sign off on the blueprint he creates, would you later say he cheated me because he has no detailed documentation of my original request? I accepted the blueprint. I said it is what I asked him to do. I own it now.