Question

Was vandivier right to "blow the whistle"? was he morally required to so? again, the moral principles on which your judgement is based

Answer 1

Yes, i believe Vandivier was right to do the whistle blow. 
Since the company where he works basically forced him to do their scheme in frauding the government, i personally believe he is morally required to do so because taxpayers are the one that would receive the impact.