It's one of these technicalities I would say. The disciplinary action will have been for deliberately lying on the report, which I would imagine is gross misconduct, rather than actually for giving the man biscuits.
I've only had disciplinary action once in my job and it was a similar situation. I did **** up (and cost the company about £1000...) by falling for the antics of a known scammer... but my official disciplinary action wasn't for losing the money, which was an honest mistake down to inexperience, but for failing to properly follow procedure / fill in the correct paperwork at the time.
My main question would be, why did he lie about it? Are they not allowed to do things like this - or did he simply feel like he would be ridiculed for paying out of his own pocket to help someone?
He should just have "accidentally dropped" the £2 next to the guy and been like "Oh look! Is that yours? Just enough to pay for your biscuits... how lucky..."
