I think the gov. faked it and took all the money.
The problem with that theory is that the hoax would have been more expensive than actually going to the moon was.
They would have had to bribe thousands of people and at the same time create the illusion that they were really going to the moon. To do that they would have to create vehicles, moon sets, costumes, and even fake moon rocks that could be closely scrutinized by people who were not in on the hoax (ie. the Russians).
By the time they faked the moon landings there would be no money left to take.