In that case I would consider them a money mule and list them as a subject as Brian suggested.
They facilitated the transfer of stolen government funds to a criminal. If your understanding is that they didn't know what they were doing, I'd provide the customer's explanation of why they did it, where they think the money came from, what they were instructed to do, how they came in contact with the person that gave them instructions, if they personally profited in any way that you can see or if the entire amount was sent, and any other information you think is pertinent.
Law enforcement will determine what to do with them, if anything. My understanding from the FBI is that first time, unwitting money mules are not a target, but repeat offenders aren't necessarily given the same leeway. We've had many relatively new customers launder money as mules through all sorts of romance scams, work from home scams, etc., and later learned that they repeatedly conducted similar activity at other institutions.