@kingkarus Yep, definitely him. Went to the lord to request for an "increase in monetary support", had this request accepted, then left grinning about being able to "let the money roll in".
We can deduce that the lord was informed - perhaps directly, perhaps indirectly - of the worsening situation of the orphanage, so he agreed to increasing the support/funding. After all, he does care about his populace. He's entirely unaware, though, that the fat bastard who's supposed to deliver the money is instead embezzling all of it.
Honestly speaking, though, this is stupid by the greedy noble. You don't embezzle ALL of the money, you embezzle some of it. If anyone were to speak to the orphanage's director, find out that the orphanage doesn't receive any funding and then ended up mentioning it in the outside world, the lord would probably learn about it very quickly. If you only embezzle some of the money, then the orphanage will have barely enough/barely not enough food, so you can claim that costs are rising slowly, so you continue to receive increased funding and embezzle slightly more each time. (E.g. orphanage needs 100 credits of funding, you embezzle 20. Orphanage now has 80 credits and is struggling. Orphanage gets another 20 credits of funding, you embezzle 10, etc.)