Financial fraud

One of my relative staying in vizag is working in central government organisation as Clerk in account section. His work is to prepare bills on a govt portal and forward it his accounts officer. Then the bill is further forwarded to DDO for passing of bill for payment in the govt portal.During few occasions the account officer and DDO officer shared the login and password to the clerk to pass the bill by login into their account in govt portal for payment.Then my relative was in depression and debt for long time and lost interest in life and ready to die.before tat he made mind to take 2 lakhs rupees by making a bill and passing it through the officer's login for payment enjoy with the money and then die..after seeing money he wanted to do it again,few occasions he passed the bills by self then few were passed by the officer's without knowing the bill details. He created a beneficiary ID of his mother's account as electricity payment account in govt portal. this was happening from dec 2021. And this continued and around 18-19 transactions costing around 20 L rupees he transferred to his mother's account and from there he transferred to his account through online.his mom is not aware of anything and doesn't know this is happening because she is uneducated she is a pensioner .Now my relative is saying there is audit gonna happen in his office. He is admitted his mistakes.. he wants to know whether surrendering to court would be a better option as he is a cardiac patient with 2 stents and high diabetic and few other issues or should he wait for the audit to find the crime he committed. Sir can u pls tell what to do . And wats the procedure kindly throw a light into it. He is ready to face the consequences for his mistakes.