To help Mrs$.$ Williams apply the Everybody Test to judge what is ethical in this situation, I should explain that:

a$.$ C$=$EOA depends on the trust of the public and funding agencies so it should not harm that trust by violating their contract which requires them to immediately report fraud in the distribution of the funding agencies grant money.

b$.$ If all the community action agencies fired their employees guilty of fraud quietly without reporting to the agencies that fund them, those agencies would discover the lack of reporting and cease funding them. The community action agencies would go out of operation and no longer be able to conceal the fraud. Since it is impossible for all those in her situation to conceal fraud, it would be unethical for Mrs$.$ Williams to do it$.$

$2.$ Since Mr$.$ Lewis is so good at what he is doing, he should be allowed to continue defrauding other employers

d$.$ The current happiness of employees and clients of $C=$EOA is more important than the future unhappiness of their funding sources and the future employers of Lewis because the agency needs to look after itself.