Accountability, not for ATF agents
In the private sector, this would get you fired. But government:
Imagine if you will that you worked for a large company and were issued both a company car and company-provided credit card. Then imagine what would happen if you decided to use that company car to drive to a casino, to use that company-provided credit card to get a cash advance to buy chips, and you did it all on company time.
You would likely be fired and perhaps even prosecuted for stealing from your employer. Or, at least, that is how it should work in the real world.
However, if you were a BATFE Special Agent and you did this, then you just might get promoted to Special Agent in Charge of a Field Division and move into the Senior Executive Service